Mr. Gerry Harrahill:

I thank the Deputy. In answering her question, it is important to say that the approach to customs and tax is the same. It operates on a self-assessment basis. I will not go into specific cases, for obvious reasons. An importer brings in whatever goods are involved and presents documentation. Revenue will process and deal with that on a presumption of honesty and at face value. We always follow up on a certain percentage of transactions to satisfy ourselves that the initial documentation is valid and that the way in which a specific transaction was processed was in accordance with the requirements.