Verona Murphy (Wexford, Independent) | Oireachtas source

Good morning to the witnesses. Some of them will know me from the customs consultative committee in a previous life. I have a specific question, which follows on from Deputy Colm Burke's question. Deputy Burke was asking about second-hand vehicles which were brought in at the start of Brexit, to Southern ports. Those vehicles had to be cleared. Customs requested certain documents to facilitate the clearing without duty on those vehicles. The paperwork was produced. However, months later, these vehicles had been sold on, with the VRT paid, they were re-registered, and then Revenue decided that it was looking for other documentation to support the vehicles that were already cleared. It moved the goalposts in the middle of the whole operation. Even though the vehicles were cleared, with one set of documents having been produced, Revenue was not happy with that and asked for more documents, which cannot be produced for specific reasons. Does Revenue have a second bite of the cherry here? That is a binary answer.