The precise customs arrangements that will apply after Brexit in all locations, including Rosslare Europort, will depend on the outcome of negotiations between the EU and UK. Similar to other Government agencies and Departments, Revenue is actively engaged in examining a range of scenarios within the context of the Government’s contingency planning, which is being undertaken within the whole-of-Government framework led by the Department of Foreign Affairs and Trade. I am informed by Revenue that at this juncture it is not possible to assess what specific arrangements would be required in a post Brexit environment and what type or level of customs checks would be required. However, I am advised that Revenue are currently working on their customs IT infrastructure to ensure they may be prepared for an increase in customs declarations should this be required, and I am further advised that this work is progressing well.