Joan Burton (Dublin West, Labour)
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72. 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. [23604/17]

Michael Noonan (Limerick City, Fine Gael)
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The Government has published  a comprehensive document on ‘Ireland and the negotiations on the UK’s withdrawal from the European Union under Article 50 of the Treaty on European Union’ on 2 May.

The Governments position in relation to the border with Northern Ireland in the context of Brexit is very clear - continued freedom of movement, absence of a hard border, and minimal impact on business and trade are key objectives.  Clearly in this regard the closer the trading relationship between the UK and EU is more generally the better.

I would point out that the guidelines for the EU 27 Article 50 negotiation framework, agreed by the Heads of State and Government on 29 April, specifically refer to the need to support and protect the achievements, benefits and commitments of the Peace Process.

In this regard the guidelines recognise the unique circumstances on the island of Ireland, outlining the need for flexible and imaginative solutions, including with the aim of avoiding a hard border, while respecting the integrity of the Union legal order.

The Government has welcomed the EU’s negotiating guidelines as reflecting Ireland’s unique concerns and priorities. They express the EU’s continued support for the Peace Process and the need to protect the Good Friday Agreement. They acknowledge the need for flexible and imaginative solutions to avoid a hard border on the island of Ireland. They agree to the recognition of existing bilateral agreements and arrangements between the UK and Ireland, which are compatible with EU law, such as the Common Travel Area.

Ireland has also secured the agreement of its EU counterparts on the need to recognise the unique constitutional status of Northern Ireland and the need to ensure that – should a united Ireland be brought about in accordance with the Good Friday Agreement - the entire territory of such a united Ireland would be part of the European Union.

This is a positive outcome, showing that the Government’s extensive political, diplomatic and official campaign of recent months has been effective in ensuring understanding and recognition of our unique circumstances and specific issues.

Like all Government agencies, the Revenue Commissioners are actively engaged in examining a range of scenarios in order to support Ireland's objectives.  The precise arrangements that will apply after Brexit will depend on the outcome of negotiations which will now take place between the EU and UK.