Micheál Martin (Cork South Central, Fianna Fail) | Oireachtas source

This issue was not caused by Revenue but by Brexit. This is how the trade agreement has been interpreted, and not only by the EU. We are engaging with the European Union with regard to a number of goods which have been similarly affected by third country status when traded from Europe into the UK before returning to the EU through Ireland. That is the position. It is not bizarre but one of the real foreseeable, predictable consequences of Brexit. That is why I always felt Brexit was a very bad idea. I believe many companies in Britain do not yet realise how bad an idea it is for many British jobs, companies and businesses. This is the unfortunate reality of Brexit. We will engage with the EU on these issues, but it is the reality of Brexit.

See this speech in context