Taoiseach Leo Varadkar has indicated that the aim of avoiding a hard border on the Island of Ireland could hit difficulties if the UK crashed out of the European Union and changed their customs and regulations arrangements.
If this happened it would require discussions with the UK and Ireland's European partners and already some talks on this subject have taken place, he confirmed.
But Mr Varadkar said if the UK leaves the EU without a deal on 29 March, they would be aligned to the EU in these key areas as things stand.
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"The problem would only arise if the UK decided to change their Customs and regulations in some way," he said.
The Taoiseach stated he was certain that in order to avoid a hard border, you must have alignment on customs and on regulations.
"It is all very well to say that nobody wants a hard border, we don't ... but if you don't have alignment on customs and regulations then you get into real difficulties," he said.
Mr Varadkar insisted again that the Government was not preparing for a hard border between Northern Ireland and the Republic.
He said no preparations for physical infrastructure or anything akin to it were being made.
The Taoiseach repeated that the best way to avoid a hard border is to have a deal and there is a deal on the table.
He said the Government would continue to work with its European colleagues to give assurances and guarantees to the UK without re-opening the Withdrawal Agreement.
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Meanwhile, Sinn Féin Brexit spokesperson David Cullinane has claimed the Government’s Brexit contingency plans fail to protect the all-island economy and avoid a hard border.
Mr Cullinane said that in the context of a hard Brexit, a border poll would be the best way avoid a hard border and protect the all-Island economy.
He said: "It is incredible that apart from buying a bit of land in the docklands and hiring more officers, the Irish government has devolved all responsibility for dealing with a no-deal Brexit to the EU Commission.
"It has also purposefully avoided dealing with the prospect of a hard border on the island.
"With no plans in place to avoid a hard border, it is all the more likely of course that a hard border is what we will get.
"The north cannot be used as a bargaining chip, no matter what type of Brexit arrives.
"If politicians in Britain recklessly allow a no deal, hard crash outcome then the holding of a border poll must be brought forward as the people North and South will have a clear choice - a hard border or a United Ireland."
