Mr. Neil Willoughby:

I echo what Mr. O'Brien said. The engagement between Revenue, IBEC and the wider business community has been excellent. I have not seen the communication from last week to which the Senator referred, but what has been outlined would not come as too much of a surprise for business. We have known that the UK has been divided on the customs union and the full information has been brought out in recent months from Revenue. We would not have too many concerns from that perspective.

There is a lot of burden on smaller enterprises. As Mr. O'Brien indicated in his opening statement, we still have concerns about their preparations and getting through them, as they are coming to it now. In general, it has been quite good. Where we would have more concerns is due to the requirements on the UK side. A lot of the information on the UK border operating model has only come out in recent months. Only last week did we get full information on the health export certificates for agri-food, for example. A lot of that information is coming in fresh now and so many businesses have to adapt to it within a very short timeframe before the end of the transition period.