How it will work in practice...
Revenue wants to retain simple and straightforward customs procedures post Brexit.
Under that plan the Border will be there, but in effect remain invisible.
Businesses and hauliers will register with Revenue, including outlining the goods they intend to import or export.
These so-called "Authorised Economic Operators" (AEOs) have a special status in the system and allow for greatly simplified customs procedures.
Once they register, they will become trusted operators and will not have to be checked at any physical Border. Each time a load is being prepared to cross the Border, however, the haulier will detail ahead of travel, through an automated system, the goods being shipped.
Revenue expects that any physical checks by officers will be rare.
Spot checks will be carried out, to ensure businesses are compliant.
An estimated 12,000 businesses in Ireland export to the UK, and there are more than 60,000 importers.
An unknown number of businesses also regularly move goods in transit across Northern Ireland and Britain.