Mr. Niall Cody:

If it is April, the UK will have left by then. I cannot stress enough that the key issue is that if someone makes a customs declaration, our system will be able to cope with it immediately.

Not coping with it immediately is what clogs up ports and airports. We are working on the basis, and the Government has worked on the basis, of this central case scenario, which involves an orderly agreement and a transition period. The type of organisation we are, however, means we always have to have regard to what can happen. That is why we identified issues with Brexit early and had done some contingency work on it. If everybody remembers, we had done some of it before the referendum.

The key issue is to ensure the ICT framework. We are also identifying the companies that will be engaged in import-export processes. We are starting a process of one-to-one engagement with companies. I refer to outreach looking at how we identify companies that should take advantage of the various different simplifications. If there is a no deal Brexit, then physical infrastructure will not be in place. We would then have to look at how we would operate our systems. One of the advantages in customs is that the transaction takes place and the goods are then brought into the country or leave the country. The company has books and records and some of the clearance work we do is post-clearance checks.

I have spoken previously about how 92% of imports are green routed so that there is no check at entry. Of the 8% that have some level of checking, 6% are orange routed. That is a documentary check. Then 2% are red routed which means that there is a check of the physical goods. What happens, but what will have to happen to a greater degree in the future, is checks at approved premises. The goods can be brought to the logistics company's warehouse and the check takes place away from the physical border. Some companies will be approved customs operators so we will do checks away from the border. I do not want people to go away saying that everything will be all right. If it happens, there will be big challenges and there will be much work involved. That is, however, what we will have to deal with.