Micheál Martin (Cork South Central, Fianna Fail)
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27. To ask the Minister for Finance if officials have been requested to assess the technological options for the Border separate to and in the absence of custom checks for certain goods. [40816/19]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Office of the Revenue Commissioners is responsible for customs control of the EU Customs Union in Ireland. Revenue provides whatever relevant technical advice and expertise is required by the Government in the context of assessing technology options to manage the challenges of the UK exit from the European Union. I am advised by Revenue that there are no technology options currently existing that would provide the necessary assurance required to comply with the Union Customs Code.