Charlie McConalogue (Donegal, Fianna Fail) | Oireachtas source

It does. We have import requirements under which certification is required for goods coming into the EU. We must manage those at our border entry points. The other challenge is when certification in respect of exports to the UK will commence. Two or three times in 2021, deadlines that had been set were then moved out. They have moved out again into this year. Our figures are based on our best estimate. The Department has contingency plans for how things will be actioned when this happens. We have already put in place many staff who will cover these tasks and requirements. We are making an estimate at this stage based on the current projection.