The document was presented in Brussels on Wednesday. The UK government hopes that it will be acceptable for both sides and deliver on the Good Friday deal, which stipulates there should be no hard border between Northern Ireland and the Republic of Ireland.
If accepted, the proposal would "ensure that Northern Ireland will be fully part of the UK customs territory, not the EU customs territory, after the end of the transition period, with all customs processes necessary to ensure compliance with the UK and EU customs regimes taking place electronically."
It did admit that a "small number of physical checks" might be conducted at traders’ premises or other points on the supply chain.
'A Basis for Serious Talks'
Northern Ireland’s Democratic Unionist Party (DUP) has welcomed UK Prime Minister Boris Johnson’s Brexit proposal on avoiding a hard Irish border as a basis for serious UK-EU talks.
"This offer provides a basis for the EU to continue in a serious and sustained engagement with the UK Government without risk to the internal market of the United Kingdom," the statement read.
The document would "provide for the creation of an all-island regulatory zone on the island of Ireland, covering not just sanitary and phytosanitary (SPS) and agri-food rules but all goods, thus eliminating regulatory checks for trade in goods between Northern Ireland and Ireland."