Mr. Niall Cody:

I am sorry, but I did not suggest that. The cost of administration is the issue. It is absolutely a cost on business. It would be wrong to think anybody underplays the cost of administration on business and we will be working hard to minimise it. We will also be examining simplifications to reduce it. What I am highlighting is the level of duty collected to give a sense of how much is involved on a significant level of imports. If Mr. Keegan takes that to mean that I believe customs duty is an insignificant cost on business, I can assure him and the committee that Revenue does not see this as an insignificant issue.