Amazon.com is seeking its first warehouse in Ireland to fulfill orders currently shipped from the UK, people with knowledge of the plan have told financial news agency Bloomberg.
The move comes as British Prime Minister Boris Johnson prepares to lead the UK out of the European Union.
The online retailer is scouting sites with about 100,000 square feet (9,290 square metres) of space and has evaluated options on the outskirts of Dublin, according to the people.
No deal has been agreed and there is no certainty any lease will be signed, the Bloomberg report added.
Property investors including Green REIT, which was acquired by private equity firm Henderson Park last month, and IPUT have been investing in Dublin warehouses and land for industrial development betting Brexit could amplify already strong demand for logistics properties.
Large retailers including Amazon and Marks & Spencer ship goods to Irish customers from warehouses in the UK.
That leaves them vulnerable if the UK fails to agree a deal that would ensure the smooth movement of goods across the Irish Sea when it leaves the EU.
Amazon has sought to cut delivery times by rapidly expanding its portfolio of warehouses close to big cities.
That has helped drive rents and values higher for industrial property across Europe.
Amazon does not comment on speculation, a spokesman said by telephone.