Joan Burton (Dublin West, Labour)
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129. 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. [31509/17]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Government’s 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 protection of the Good Friday Agreement are key objectives for the Irish Government. The arrangements that will apply after Brexit will depend on the outcome of negotiations between the EU and UK.  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 is more generally the better.

I would point out that the guidelines for the EU 27 Article 50 negotiation framework 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 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.  It is clear, however, that the withdrawal of a Member State from the Union is a situation without any precedent, in either political or practical terms. That said, we are looking at other border situations which may offer possible guidance on how we address the unique situation found on the island of Ireland.