Michael Noonan (Limerick City, Fine Gael)
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It is worth reiterating that the Government’s absolute preference is to maintain the closest possible trading relationship between the UK and the EU/Ireland. The EU negotiating guidelines include strong acknowledgement of the unique circumstances on the island of Ireland, including with the aim of avoiding a hard border.  Like all Government agencies, the Revenue Commissioners are actively engaged in examining a range of scenarios in order to support Ireland's objectives.  The precise trading arrangements that will apply after Brexit will depend on the outcome of negotiations between the EU and UK. 

Those sectors of Irish business which do not trade outside the EU at present have had no reason to build up an expertise in customs procedures.  On the other hand, very many Irish businesses are familiar with the requirements for trading with countries around the world, and their concerns have more to do with the precise arrangements that will apply after Brexit.

I am informed by Revenue that they are engaged in ongoing contacts with business to develop knowledge of the general implications of a customs regime, and have full information on customs available on their website . As more information becomes available, Revenue plan to conduct an outreach programme to ensure that all businesses are fully equipped to make the necessary decisions in relation to customs to prepare for the future.