Seán Fleming (Laois-Offaly, Fianna Fail) | Oireachtas source

I agree completely with the Chairman, who has mentioned the principal concern. The big companies are geared up but the small companies are the ones that are going to have a difficulty. Some will get quite a shock in the first two or three weeks of January if they do not get ready between now and the new year. An example might be a garage that imports equipment to repair cars. It might phone for a part when the importation truck is still in England but because no customs clearance docket will have been prepared in advance, it will find the part cannot be brought on that truck and that it will have to be brought on another two days later. Delays will be caused, especially for small businesses, some of which have not fully grasped what is happening. Serious delays will be caused to their business in January and February if they do not get Brexit-ready. The Chairman's point is well made. Through the Revenue Commissioners, we will get on to the small companies. The Revenue Commissioners have a record of everybody who goes through customs every year. They know those who are well prepared and those they have not been hearing from. I will ask Revenue to redouble its efforts in respect of the smaller companies.