Mr. Niall Cody:

We can advise Departments who lead on these issues around the Union customs code, how the relationship with a third country and EU country works, as well as any models we can see that may be appropriate. The Government, and specifically the Taoiseach in the keynote speech at the Mansion House, stated that ultimately this is a political process and a political problem that will be solved by politics. It is not primarily a technical or legal matter. That was his statement. We are a technical operation that looks at legislation and implements it. We do not determine the policy. If there is to be an arrangement reached on aspects. it will be a matter for those negotiations.