Dr. Martina Lawless:

It is important to realise that even with a free trade agreement, which takes away the direct cost of tariffs, there are a lot of other increases in non-tariff barriers, documentation, different registrations and the need for sanitary checks on food exports. There are still quite a lot of costs involved. With regard to the direct effect of the free trade agreement and moving to WTO terms, there are still a lot of costs in the free trade agreement that would negatively affect customs. There is also the risk that a hard Brexit would have a slightly worse effect in the initial couple of months as firms adjust to all of these new checks and while the customs capacities and so on are being-----