I am advised by Revenue that during 2018, Revenue chaired an interdepartmental group established to consider the adequacy of port and airport infrastructure and facilities post Brexit. The group included representatives from Revenue; the Departments of Agriculture, Food and the Marine and Health; the HSE's environmental health service; the Department of Transport, Tourism and Sport; the Office of Public Works; the Department of Justice and Equality; and An Garda Síochána.
The group identified infrastructural requirements at three locations - Dublin Port, Dublin Airport and Rosslare Europort. No infrastructural requirements were identified for other local or regional ports or airports. The terms of the revised withdrawal agreement do not impact this position. While additional customs infrastructure is not required at these local and regional ports and airports, I am advised by Revenue that the position is kept under ongoing review considering any relevant developments as regards the movement of goods or persons between Ireland and the UK or between Ireland and mainland Europe, through the UK.