I am informed by the Revenue Commissioners that they have recently produced a further report on the staffing implications for the Customs and Excise service of the planned completion of the Single European Market on 1 January, 1993 and in particular the elimination of the fiscal frontiers and border control between member states. Overall the commissioners now estimate that about 75 Customs and Excise staff will be surplus to requirements following the completion of the Internal Market.
The report identifies the Revenue Commissioners' staffing requirements for the expansion of some existing functions of the Customs and Excise service especially the strengthening of the common external frontier, increased control of drugs and other illicit traffic, improved Common Agricultural Policy control and post importation audit work.
The report also outlines the Revenue Commissioners' staffing requirements for the redeployment of surplus Customs and Excise staff to other areas of Revenue work. The first of these areas relates to the new arrangements for the collection of EC trade statistics post-1992 and the new VAT information exchange system. The second area relates to the administration of the new motor-vehicle registration tax. The third area relates to the use of surplus Customs and Excise staff in the continued drive for better collection and enforcement of taxes and detection of evasion and avoidance.
The Revenue Commissioners recognise that it is important to redeploy surplus Customs and Excise staff to these areas as soon as possible in order to ensure that proper administrative structures are in place and adequate training for staff is given before the end of 1992. The Revenue Commissioners are currently making arrangements to achieve this aim.