The head of the Revenue Commissioners has confirmed that there will be no customs posts along the border in the case of a no-deal Brexit.
Niall Cody is answering questions before the Oireachtas Finance Committee this morning on their preparations for Britain leaving the EU without a deal.
He has also said that an extra 400 staff are ready to come on stream to deal with the workload. They expect a 12-fold increase in customs paperwork after the UK's departure.
Mr Cody said the customs process will happen online, saying: "The Government has made clear that its overriding objective is to avoid a hard border on the island of Ireland. Revenue is not planning for customs posts on the land border.
"The Government has indicated that in the event of no deal, it will engage in intensive discussions with the EU Commission and our EU partners and Revenue will provide technical expertise and whatever assistance may be required during this process."
Earlier: Revenue to recruit 400 staff to deal with potential 12-fold rise in customs paperwork in event of no-deal Brexit
Revenue is planning to hire an extra 400 staff by March to deal with a potential no-deal Brexit.
It is expected to rule out having customs posts at the border when it appears before an Oireachtas committee later today.
According to the Irish Times, Revenue Commissioners chairman Niall Cody will say there could be a 12-fold increase in customs paperwork that will have to be processed after Britain leaves.
Fianna Fáil TD and Chair of the Oireachtas Finance Committee, John McGuinness, said it is important Ireland is prepared for all outcomes.
Mr McGuinness said: "It would not surprise me if there was work being done behind the scenes of government to establish exactly how they would respond to a hard border.
"I would sincerely hope that the British will find a way out of this, understand the huge implications for, not just their country, but for other trading partners that are significant to them, like Ireland."