I propose to take Questions Nos. 230 and 231 together.
My Department or the Revenue Commissioners are not familiar with the specific document mentioned by the Deputy. I would like, however, to assure him that Ireland, along with its EU partners, is mindful of the obligation to ensure that the benefits of the EU-Israel Association Agreement are not granted to goods produced in Israeli settlements in either the West Bank or East Jerusalem.
The origin of all goods imported into the EU must be declared to customs at the point of entry. Where preference is being claimed under the terms of an international accord, such as the EU-Israel Association Agreement, this must be declared and appropriate documentary proofs of origin must be made available to customs.
Throughout the EU, customs authorities examine this documentation either at import or as part of their post-clearance audit programmes. Where any doubt arises, the origin of the goods will be verified through contacts with the customs authorities in the country of origin. The procedures followed by Irish customs are similar to those operated throughout the EU.