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

The Government and the Revenue Commissioners have the resources but the small businesses will not. Bearing in mind the example I gave, the problem will arise the first time a company that is not ready customs-wise to deal with Brexit tries to import something. For some companies, it could be the end of January or 1 February. For others, it could be 3 January or 4 January. The problem will arise the first time they try to import something, and then they will know straight away.