Helen McEntee (Meath East, Fine Gael) | Oireachtas source

I think some of that has to be still worked out at this stage but there will be officials at the ports in Northern Ireland, so they would be Northern Ireland officials. As to it being overseen, as I have said in terms of the Single Market and alignment, there is talk of various bodies but also the ECJ, if it gets to that point. It is important to say that from our point of view and, importantly, from the Commission's point of view, neither the Commission nor other member states will agree to any new negotiation or deal that would in any way reduce the integrity of the Single Market or jeopardise us. Any mechanism that is put in place will have to ensure that it is protected. That is extremely important from our point of view but also for the other EU 26 member states. There will also be something of a rebate scheme, again depending on whether a good is destined for Northern Ireland or further afield. That would be collected by the UK authorities working within their own customs union. I think a level of detail has been worked out now that has satisfied the Commission, Ireland and the EU 26 that it can be upheld.

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