Ms Carol Lynch:

It is a very broad figure. One must look at a company's traffic of goods. If I move, for example, ten shipments of goods across a border in a day, one is talking about costs of €500 for each leg of the journey. If I am transiting to France, however, then I am making a transit arrangement and have met my documentation requirement in Ireland but I will transit the goods right through to France. So there will only be set of costs. In terms of identifying the costs, one must look at the company's supply chain and how many times it will be obliged to cross a border in free circulation and trigger a customs' requirement, whether it will transit its goods or whether it is moving those goods to sell them into the UK or from the UK to Ireland. It is going to vary widely and that is the reason companies need to look at their supply chains in order to be able to determine what will be the potential costs. One can assume there will be additional costs, because that will be inevitable. There will be an additional cost for compliance.