A crucial “position paper” is expected to stick to Britain’s current plan to use smart technology and spot checks to police the flow of goods between the two countries after 2019.
The stance will anger the Irish Government, which fears the impact on the peace process in the North and has pushed for the Irish Sea to become the post-Brexit border with the UK instead.
In recent weeks, the Taoiseach has made plain his growing frustration with Britain’s failure to come up with workable proposals in the 14 months since last year’s EU referendum.
A failure to reach agreement on the Irish border will also throw into jeopardy the Prime Minister’s hopes of an autumn start to talks on post-Brexit trade with the EU.
Brussels has insisted sufficient progress must be made on Northern Ireland, citizens’ rights and the so-called “divorce bill” before the negotiations can move forward.
Nevertheless, the formal position paper is not expected to give ground and will also play for time by arguing the border issue can only be resolved once the shape of a future trading deal is known.
At least three documents will be published this week, as ministers seek to rebut widespread criticism that Britain’s aims for the negotiations are a muddle.
Another paper will set out how to ensure “continuity in the availability of goods”, addressing the vexed issue of future customs arrangements.
And a third will explore “confidentiality and access to official documents following the UK’s withdrawal”, the Department for Exiting the European Union (DExEU) said.
The publications will show that “intense work is underway to…