Micheál Martin (Cork South Central, Fianna Fail)
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100. To ask the Taoiseach when his attention was drawn to the Revenue Commissioners report on customs; if this was a rolling report; and if it is finalised. [43864/17]

Leo Varadkar (Dublin West, Fine Gael)
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As I said in the House last Wednesday, I had read the Revenue Commissioners desktop analysis report on the customs implications of a hard Brexit in the previous few days.

The report referred to is a draft internal working paper and preliminary analysis, in September 2016, of potential administrative implications on customs processes following the UK vote in June 2016 to exit the EU. It did not examine any specific ports or other locations.

It is clear that such working papers are necessary to support the deliberative process.

However, matters have moved on significantly since September 2016 and in particular since Article 50 was triggered in March 2017. The draft document was not finalised and was overtaken by consequent major developments and policy statements.