The British government has proposed creating two lines of customs posts on either side of the border as part of its plans to replace the backstop.
Documents given to the EU and seen by RTÉ News would mean customs posts north and south, but set back some distance from the physical border.
The proposals have been described by opponents as farcical, unacceptable and a complete political non-runner.
The plan would see the setting up of a string of 'customs clearance sites' north and south, but both a bit back from the actual border - maybe 5 or 10 miles they say.
Goods would be checked and cleared at one end - then tracked by GPS in real time until they reach the other customs post.
The full text of the non-papers hasn't been received by EU member states yet, but Boris Johnson is expected to start briefing other leaders today.
A government spokesman said the EU task force has indicated proposals received to date fall well short of the agreed aims of the backstop, and the government has yet to see credible alternatives.
This plan that would effectively see two borders created rather than one has been widely panned and condemned from parties across the political divide - with many saying the non-papers, are a non-runner.