Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

We have already made clear that in the absence of an agreement we will not be putting those checks in place at the Border. In fairness to the European Commission and the British Government, they have all acknowledged their commitment to that objective as well. Regarding checks that are likely to develop, I have already said in dealing with questions Deputy Doherty put to me that if the UK becomes a third country, the goods taken into our country from there need to be checked.