A possible option is an e-flow-style automatic number plate recognition (ANPR) system that would allow vehicles carrying goods to move from the Republic to the North and vice-versa without having to stop in cases where a pre-departure/arrival declaration has been lodged and green-routed, it suggests.

For such a system to work with it would require an interface between both countries' electronic systems, the report adds.

Whether such a system can be commissioned and installed in time is not known but Revenue says an analysis must be conducted to establish the cost and the practicalities of such before proceeding.

It also says clarification would be required from the European Commission as to what extent a camera-based system could be considered to meet this requirement.

It adds: "In any event, a physical customs presence would still be required to engage with legitimate traders and to meet a range of EU obligations.

"Regardless of any efficiency arising from an ANPR system, the inevitability of certain consignments being routed other than green and goods or documents having to be examined would still require investment in suitable facilities at all designated crossing points."