Mr. Niall Cody:

This is one of the interesting areas when one looks at how our thoughts are developing. If the Deputy had asked me that question nine months ago, I probably would have visualised a map with the necessities because this is how it worked prior to the Single Market. Now, however, the way the customs code works is that it provides for simplified procedures, authorised economic operators and the checking is done for goods at the destination point. It is not brought somewhere to have the check carried out. When we talk about approved warehouses, we are talking about logistics operations that support the transport of the goods. The goods go to their destination and we can facilitate that if it is an approved warehouse, by having a Revenue presence to carry out the physical examination of the goods.