Mr. Niall Cody:

The Deputy will recall that I appeared before the committee last May to discuss customs procedures and Brexit. We have said that we are trying to ensure our ICT framework is in place to facilitate an increase in customs entry, so we can have a process in place. We must develop our customs ICT systems to implement the Union customs code, which was passed in 2016 and is to be introduced in stages. We are in a process of ensuring that our ICT framework is fit for purpose because that will be the thing that will prevent all trade facilitation. It requires scaling up our systems and looking at how to maximise the opportunities provided in the Union customs code, which will be relevant regardless of the outcome of Brexit. As I said that day, we are not planning customs posts on the land frontier. We are not going through that process.

We are constantly asked what staffing we would need to control a customs process where there was a full hard Brexit, or whatever it is called. We do not know. We pay close attention to the UK commentary where people talk about up to 5,000 customs officials. We received authorisation in the 2016 budget for an additional resource of 40 for preparatory work on Brexit. A parliamentary question was asked about our current numbers - it was probably answered today. We probably have fewer than 20 people who are engaged in the process around the Union customs code and scaling up our operations, which will deal with some aspects of Brexit. Clearly, the idea of a hard border is unthinkable but customs is moving very much towards an audit based system, and we wish to maximise that whatever happens. There is a sense or idea that we were instructed to stop doing our work, but we have always said that what we are doing is scoping out the Union customs code. The original draft report was work started by our customs division very early, which we did not finish. When we looked at aspects, we were not instructed by anybody to stop any of the work we were going, and we have an obligation to carry out our work as the tax and customs administration.