Tánaiste Leo Varadkar has said duty-free shopping is likely between Ireland and Britain as part of the proposed Brexit trade deal.
The deal, struck on Christmas Eve, will see no tariffs or quotas on trade.
Irish people will still be able to live, work and study in the UK, unlike other EU member states.
It’s official: A #BrexitDeal has been achieved.
✅ No hard border in Ireland
✅ Good Friday Agreement protected
✅ Single Market protected
✅ No tariffs or quotas on trade
✅ A fresh start for UK relations pic.twitter.com/SKsCffMSas
— Fine Gael (@FineGael) December 24, 2020
Ministers will be asked to approve the terms of the agreement at a Cabinet meeting on Tuesday.
Mr Varadkar says there will be customs procedures in place.
“There’s going to be new bureaucracy for businesses unfortunately; filling in customs and there will be checks at ports and airports.
“So there’ll be costs and delays for businesses but it could have been a much worse situation if we ended up with tariffs and quotas.”