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.
It means:
✅ 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
EU Ambassadors have unanimously approved the provisional application of the EU-UK trade deal.
The move means the agreement, reached on Christmas Eve, will come into operation on New Year's Day, even though the European Parliament will not give its approval until February.
Members of the British Parliament will vote on Wednesday.
The government here will consider the deal at a cabinet meeting later today, a day ahead of schedule.
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."