It's part of wider contingency planning ahead of the vote on June 24th
The Government is examining how many customs officers and border control points with Northern Ireland would be necessary if Britain decides to leave the EU.
A number of Government Ministers and the Taoiseach will also be in the UK in advance of the poll on the 23rd of June.
Newstalk.com understands that Revenue has been tasked with contingency planning in relation to what a Brexit would mean in terms of border control points and customs checks - in particular how these would operate, and the costs involved.
It's part of wider contingency planning that is now reaching a crucial point as the vote is only weeks away.
It's understood that the Norway/Sweden border is being looked at as an example where there aren't huts with long queues, but there has been heavy investment in technology, with movement logged electronically and random checks.
Every department of Government has planning groups in place, ready to engage with the fallout of a leave vote.
But key contigency plans in the event of a Brexit could only be fully developed in the two year period after a vote for Brexit and when it is clear how close of a relationship with the EU Britain would negotiate.
Ireland will have a platform in the UK a week before the referendum when the British Irish Council takes place in Glasgow, and Newstalk.com understands that in the event of a leave vote on June 24th, the Taoiseach and Government will immediately make a statement committing Ireland to the EU.