Progress was delayed because the Revenue Commissioners and the Department of Enterprise, Trade and Employment had reservations about the role accorded to them in respect of administrative and implementation issues arising from the Bill. They saw little or no role for them, in effect, in implementing the provisions of the Bill, most notably in the context of the completion of the Internal Market of the European Union. Nevertheless, the Revenue Commissioners and the Department have information about imports, if any, into Ireland from outside the EU and about exports, if any, of equipment and materials specified in Annex II of the protocol.