Oireachtas Joint and Select Committees

Monday, 10 May 2021

Seanad Committee on the Withdrawal of the United Kingdom from the European Union

Customs Checks and Trade Flows in and out of Irish Ports: Discussion

Photo of Michael McDowellMichael McDowell (Independent) | Oireachtas source

I thank Mr. Harrahill, Ms Sheridan and Mr. Ryan for their presentations. My question is to Mr. Harrahill and is based on ignorance on my part. What are the actual mechanics of VAT payments on imports to Ireland from the UK now? Where is money paid and at what stage of the transaction is it paid?

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