The UK has proposed creating a number of customs sites on both sides of the Irish border as a replacement to the Brexit backstop, it has been reported.
Irish national broadcaster RTÉ has seen extracts of proposals sent from London to the European Union.
The proposals would mean posts created on both sides of the border, potentially five to 10 miles back from the land frontier.
The ideas are contained in documents submitted during recent EU discussions.
BBC Europe editor Katya Adler said were the customs sites to become the official UK position, it would be dismissed and rejected by the EU as insufficient.
The Irish government said it had yet to see any credible alternatives to the backstop.
Currently, there are no border posts, physical barriers or checks on people or goods crossing the border between Northern Ireland and the Republic of Ireland.
The backstop is a measure in the withdrawal agreement, between Theresa May and the EU, which is designed to ensure that continues after the UK leaves the EU.
It comes into effect only if the deal deciding the future relationship between the UK and EU is not agreed by the end of the transition period.
RTÉ says UK Prime Minister Boris Johnson has insisted Northern Ireland remain completely outside the EU’s customs union for industrial goods and agri-food products.
Under the British proposals, both the UK and EU would create what are believed to be called “customs clearance sites” but to all intents and purposes a customs post, the broadcaster reports.
It says consignments would be checked and cleared at the sites, with data being provided to the customs authorities on both sides of the border.
The authorities would decide on the basis of the data which truck or consignments to check.
It is understood there could be up to 10 such sites on either side of the border.
Also included is the proposal that goods moving from a customs clearance site on the northern side of the border to a similar site on the southern side would be monitored in real time using GPS via mobile phone data, or tracking devices placed on trucks or vans.
The ideas are contained in one of four so-called non-papers submitted by UK officials during recent technical discussions in Brussels.
‘Out of the question’
Proposals for reaching a Brexit deal had been expected ahead of a crucial EU summit on 17 October.
The UK is due to leave the EU on 31 October, and Mr Johnson says this will happen whether or not there is a new deal with Brussels.
A spokesman for the Irish government said: “The EU Task force has indicated that any non-papers it has received from the UK to date fall well short of the agreed aims and objectives of the backstop.
“Ireland’s priorities are protecting the Good Friday Agreement, avoiding a hard border and protecting the all island economy, and protecting the EU single market and its benefits for Irish businesses and consumers.”
Sinn Féin leader Mary-Lou McDonald tweeted that the “proposal to reimpose a hard border on our island” was “out of the question”.
SDLP leader Colum Eastwood said the proposals failed to meet the UK’s obligations to avoid physical infrastructure.
“It doesn’t matter if it’s a mile, five miles or 10 miles away, the presence of physical checks will create economic and security challenges that are unacceptable,” he said.