Ms Carol Lynch:

I thank Mr. Lynam. On the customs challenges, without getting into too much technical detail, the Windsor Framework is working and has simplified some of the issues that arose at the beginning of Brexit in terms of importing into and, primarily, exporting out of Northern Ireland. It has made it a lot easier for companies in Northern Ireland to export to Great Britain without customs declarations, something which was a big issue. It has put Northern Ireland in a position whereby exporters can export quite simply to the markets in Great Britain or Europe. That has worked extremely well.

I see more challenges to come in respect of those companies which are set up more on the inward investment side, in particular large companies which will import from various territories for manufacture in Northern Ireland and then re-export those goods. In terms of trade between Great Britain and Northern Ireland, we have simplified declarations followed by supplementary declarations. That means that when companies import from Great Britain, they lodge a certain amount of information and then have to follow up with a supplementary declaration. We know there is quite a lag in those declarations.

It is quite complex to work out whether goods are at risk of moving into the EU, given that goods which are being imported for manufacture could move in many different directions post-importation. A lot of people in Northern Ireland, in particular those involved in business, are a bit frustrated that the simplified procedure has been delayed again, something we have seen quite consistently throughout the Brexit process with the UK Government in particular. Those declarations were supposed to come into place but have been delayed until next March. Again, people prepare for these things. When they are delayed, that adds a further complication.

The green lane, which is coming into effect in March, will make it easier for those goods which are not at risk of being re-exported. That will affect those goods which will remain in Northern Ireland. It still involves quite a substantial set-up process in advance in order to take advantage of it. It is not a simple process. Similarly, UKIMS authorisation, which companies can get for importing goods into Northern Ireland for sale in Northern Ireland is complete, is complex. The biggest challenge will be for companies which want to operate on a global basis and manufacture in Northern Ireland and export to the rest of the world.