The information was received by Donegal Deputy Pearse Doherty who described the news as worrying.
Deputy Doherty says he has confirmation from the Minister for Finance that Revenue Commissioners are currently in the process of identifying location points along the border for the return of full customs checkpoints.
The move is in preparation for Britain's withdrawal from the European Union.
The disclosure, which was made by the Minister in response to questions from Deputy Doherty during a sitting of the Oireachtas Finance Committee, has renewed fears of a return to a hard border following Brexit.
Deputy Doherty says that 'if anyone was still in any doubt that the establishment of a hard border between the north and south was not a distinct possibility then this week's admission from the Government will have dispelled those doubts'.
The Deputy is calling on the Government to advance the case for a special designation status for the north within the EU and to work to garner the support of the twenty six EU member states in order to guarantee the best possible deal for this island and its people post Brexit.