Joan Burton (Dublin West, Labour)
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193. To ask the Minister for Finance the steps the Revenue Commissioners have taken to identify possible customs posts on the Border; the locations that have been examined for these posts; and if he will make a statement on the matter. [16365/17]

Michael Noonan (Limerick City, Fine Gael)
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The Government's headline priorities in response to Brexit are well known: minimising the impact on trade and the economy; protecting the Northern Ireland Peace Process; maintaining the Common Travel Area; and influencing the future of the European Union. It is quite clear that there are major challenges ahead for the EU, the UK and for Ireland.

The position in relation to the border with Northern Ireland in the context of Brexit is very clear and has been articulated by the Taoiseach on several occasions and again by Government on the triggering of Article 50.  Continued freedom of movement, absence of a hard border, and minimal impact on business and trade are key objectives.  The Government is clear that any manifestation of a hard border would have very negative consequences.  A key priority is to ensure the continued free flow of trade on the island and the need to avoid a hard border. Clearly in this regard the closer the trading relationship between the UK and EU the better.

My Department has been preparing for the impact of Brexit since well before the referendum on 23 June 2016, with this work now intensified. The primary areas for the Department of Finance relate to the economic and financial sector implications stemming from Brexit. This work is being undertaken within the whole-of-Government framework established by the Department of the Taoiseach.  A consolidated paper providing more detail about Ireland's priorities and approach to the negotiations ahead is due to be published in advance of the European Council meeting on 29 April.

The precise arrangements that will apply after Brexit will depend on the outcome of negotiations between the EU and UK that will now take place following formal notification under Article 50 on Wednesday last, 29 March.