Tim Lombard (Fine Gael) | Oireachtas source

Mr. Larkin mentioned the free movement of goods that is required under EU law, and there have been changes in that regard over the past few years. If one were in derogation, the fertiliser coming from the North would still have to be included when returns are being made. However, if one were not in derogation, as I understand it, such recording is not required. Would that be true?