Heather Humphreys (Cavan-Monaghan, Fine Gael) | Oireachtas source

When this is all agreed, the UK will become a third country. Accordingly, we will continue to work with businesses because they will have to prepare for a changed trading environment in which there will be tariffs and checks. That will be subject to a free trade agreement between the EU and the UK. The transition period will kick in and that gives us time to negotiate a free trade agreement.