Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

There are two levels to this. Current EU directives do not permit duty free shops on the land frontier. Ireland may not, therefore, operate a duty free shop on a land frontier. This is why I told the Deputy that, if this scenario developed, it would do so at ports and airports under EU law.

The next question relates to what the policy framework would be if we found ourselves in a situation where that did not apply. The policy framework operates on the basis of the World Customs Organization, WCO, which currently recommends that duty free shops operate at ports and airports and not on land frontiers. The UK is a member of the WCO. For these reasons, we believe it is unlikely that we will see the development in any way of a duty free centre or operation on the frontier between Ireland and what will then be a third country.

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