Stephen Donnelly (Wicklow, Fianna Fail)
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193. To ask the Minister for Finance further to Parliamentary Question No. 214 of 11 September 2017, if the Revenue Commissioners have assessed the additional resources which would be required if the UK left the customs union; the reason this is not possible; and if he will make a statement on the matter. [39867/17]

Stephen Donnelly (Wicklow, Fianna Fail)
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194. To ask the Minister for Finance if customs officials are targeting an increase in the percentage of physical examinations of consignments in the context of Brexit; and if he will make a statement on the matter. [39868/17]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 193 and 194 together.

I am informed by the Revenue Commissioners that they are actively engaged in examining a range of scenarios in order to support Ireland's Brexit objectives. As previously indicated, until the shape of post-Brexit arrangements becomes clear, it will not be possible to formulate specific plans. I am therefore informed by Revenue that at this juncture it is not possible to assess what additional resources would be required if the UK left the customs union. The future trading relationship between the UK and EU will only be discussed during Phase 2 of the Article 50 negotiations, therefore it is premature to speculate on the customs arrangements that will apply.