Mr. Niall Cody:

It is not the case that we said nine days ago that we are going to do one thing and we are now suddenly doing something else. Commissioner Irwin was discussing one of the contingency possibilities but as we look at the issues and the discussion surrounding the issues, the likelihood is that there will not be any additional customs posts. However, there are a range of Revenue offices in which production of any documentation can be completed. There are such offices in Louth, Monaghan and Donegal. Because not everybody will be able to upload online, there will be a facility whereby a trader can produce the required documents. One challenge we face is to ensure that one is told early in one's travel of the requirement to produce those documents. The earlier they are presented, the earlier one can be told that Revenue may need to examine it. There are Revenue offices across the country and the facility to produce documentation at one's nearest office.