But tariffs would be imposed on some imports from the EU. This would not involve any infrastructure or checks at the border including in Northern Ireland.
The News Letter asked HMRC, which will ultimately police such arrangements, whether the tariff-free arrangement for goods going from the RoI to NI would also apply to RoI goods destined for the GB market which transit via Northern Ireland.
But the plan would only be temporary and would exclude a selection of sensitive imports, including some agricultural products such as beef, lamb, pork and some dairy, as well as vehicle imports and some other products.
The UK has revealed they will unilaterally apply no tariffs and introduce no new checks or controls on goods at the Irish border in the event of no-deal Brexit, with critics warning such a system could be exploited by smugglers. "The tariff plans emphasise why a no deal Brexit must be avoided".
However it is understood that the Department for International Trade's policy on the exact same issue is that diverting through Northern Ireland exclusively to avoid tariffs would be unlawful - although goods are not going to be subject to checks anyway.
The government is publishing this approach ahead of the vote in Parliament on No Deal to ensure MPs are fully informed.
Cheddar will be protected under existing tariff rates, but other cheese products will face no tariffs, and tariffs on steel and aluminium imports will be dropped.
The government said it recognises that Northern Ireland's businesses and farmers will have concerns about the impact that the government's approach will have on their competitiveness.
McEntee said she agreed with the head of the Irish Farmers' Association that the tariffs flagged on beef and dairy products would be "absolutely disastrous" for Ireland's agriculture sector.
There will be new United Kingdom import requirements such as document checks and registration for a small number of goods such as endangered species and hazardous chemicals which are subject to global agreements.
Under the new regime for Northern Ireland, goods arriving from the Republic will still be subject to the same Value-Added Tax and excise duty as at present. The government is committed to entering into discussions with the European Commission and the Irish Government as a matter of urgency.
"But we will do all we can to support people and businesses across Northern Ireland in the event that we leave without a deal".
It says the plan recognises the unique circumstances of Northern Ireland.
The Government has been clear that a deal with the European Union is the best outcome for Northern Ireland. These arrangements can only be temporary and short term'.