Mr. Niall Cody:

It would also presumably retain some features of the current arrangements. It is pointless to speculate as to how many elements of any transitional arrangements there will be. When I talk about the impact on e-commerce, I do so on the basis of the end of a transitional arrangement, when the UK will be outside the Union and will be a third country. If an Irish shopper then buys online from a UK-based business, it will be exactly the same as if he or she were buying from a US-based business.