Mr. Damien Roche:

Since 1 November, we changed to an automated import system, AIS, which is new European customs clearance software. Prior to that, when one declared an import entry, everything was approved by the Revenue system. Revenue took VAT and duty first and then everything else in the declaration went through. Then one received a MRN, which meant that when the goods arrived, one was only waiting for a declaration that was green to travel through customs, orange for inspection by paperwork only or red for a physical inspection. Now Revenue is giving the MRN import entry as the entry is being done, which one tries to do in advance because we are pre-clearing goods in the UK two hours before arrival in the port, which is not what we did before Brexit. What is happening is that one thinks one has the VAT or duty paid in advance, because one has an MRN but 30 minutes out, Revenue collects its VAT and duty. That could be after hours, with ferries coming in after 6.30 p.m. Money can be lodged to the ROS system 24-7. The problem is that a customer or a freight-forwarding agent representing another customer of a shipment on one's trailer may not be not contactable 24-7, so they are not available to make the necessary amendment to the declaration they made to add additional funds to the import entry. This means that if a haulier has 40 different customers with goods their trailer, which we would have regularly, one shipment in respect of which there are insufficient funds will hold up the other 39 customers' shipments from being delivered the following day because they are held in customs until the money is paid. That is issue. They have changed the format that is still in place for shipments coming in by air and by deep sea. Those goods are still cleared when they have arrived in the ports. The UK system is the only system now under which goods are cleared prior to arrival in Holyhead, Fishguard or Pembroke, but one does not know if the funds required are in place up to 30 minutes before arrival because if another person clears goods for the same customer through a different port an hour earlier, then they could take the money that one has arranged with the importer. Really, a haulier must clear everything up before getting the MRN. During working hours, 9 to 5, the haulier is getting their customers' paperwork and everything in order so that they do not have to wait and hoping that nobody else is taking the money they have agreed with the importer to get the goods through customs. Is that helpful?