Ms Celine O'Neill:

To go back to the point about the carrier, the legal responsibility rests with the carrier. The European Union customs code is very clear on who the carrier is. Where it is an accompanied vehicle moving on a ferry, the mode of transport is considered to be the vehicle, that is, road, and therefore the responsibility rests with the carrier. What Mr. Drennan is confusing that with is the other requirements on a customs declaration to identify the vessel on which the vehicle is moving. There are different elements that must be included on a customs declaration. Each is required independently of the other and they should not be confused with the legal responsibilities surrounding the requirement to provide a declaration.