Peter Fitzpatrick (Louth, Fine Gael)
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104. To ask the Minister for Finance the steps being taken by his Department and the Revenue Commissioners, including consultations with the EU Commission and UK government, to ensure that there is no disruption to cross-Border movements of excisable goods under duty suspension between here and Northern Ireland post-Brexit once the UK leaves the excise movement control system; and if he will make a statement on the matter. [7720/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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The future arrangements that will apply to cross border movements of excisable goods will depend on the outcome of discussion on the future relationship between the EU and the UK. In accordance with EU rules, it will technically be the case that if such an agreement does not provide for UK participation in the EU excise movement control system, importers of excisable goods will still have the facility to import such goods from the UK with payment of excise duty suspended until the goods are released from the importer’s excise warehouse.