The Government will argue against any new technological or physical monitoring on the Irish border in Brexit talks over the future of its only land frontier with the EU.

Confounding speculation that the UK would advocate CCTV cameras or number plate recognition systems as part of its vision for a frictionless border between Northern Ireland and the Irish Republic, a new Whitehall position paper has effectively recommended no change to the current arrangements.

It has also proposed a future customs arrangement which would see 80% of businesses on the island entirely exempt from any new tariffs post-Brexit.

The exemption would apply to small and medium-sized enterprises involved in localised cross-border trade.

In respect of larger companies engaged in international trade, the Government paper proposes they could adhere to any new customs regime by completing retrospective declarations either online or at their premises.

Officials concede that the proposals could be open to fraud – with Great Britain or continental European-based companies using Irish business counterparts to avoid tariffs – but they believe those risks can be managed effectively.

The Government has also acknowledged that the EU will have to sign up to its vision of a post-Brexit border and there has already been scepticism in Brussels at the viability of London’s wider post-Brexit customs proposals.

Ahead of the publication of the document, Prime Minister Theresa May stated her commitment to a seamless Irish border.

“There should be no physical border infrastructure of any kind on either side of the border between Northern Ireland and Ireland,” she said.

“I want people to be absolutely clear: the UK does not want to see border posts for any purpose.”

Mrs May also moved to reassure nationalists living in Northern Ireland that Brexit will not see the UK turn its back on its “unique and special relationship” with Ireland.

She insisted rights enshrined under the Good Friday peace accord, such as the right to claim Irish citizenship, would be protected after the exit from the European Union.

The paper reaffirms the Government’s stated commitment to maintain the almost century-old Common Travel Area (CTA), which allows for free movement of UK and Irish citizens around the island.

Secretary of State for Exiting the EU David Davis said: “The UK and Ireland have been clear all along that we need to prioritise protecting the Belfast Agreement in these negotiations, and ensure the land border is as seamless as possible for people and businesses.

“The proposals we outline in this paper do exactly that, and we’re looking forward to seeing the EU’s position paper on the Northern Ireland border.

David Davis(Jonathan Brady/PA)

“In committing to keep the Common Travel Area, which has existed for nearly a century, we’re making sure UK and Irish citizens will continue to be able to travel, live, work and study across both countries.”

Northern Ireland Secretary James Brokenshire said: “The paper provides flexible and imaginative ideas and demonstrates our desire to find a practical solution that recognises the unique economic, social and cultural context of the land border with Ireland, without creating any new obstacles to trade within the UK.

“I believe it is possible to find a solution that works for the UK, for Ireland and for the EU – and, specifically, for Northern Ireland – and am determined to work to achieve that.

“It is clear that there are many areas where the UK, Ireland and the rest of the EU have shared objectives. We have a lot to build on but need to work together intensively over the coming months.”

Democratic Unionist leader and former Stormont first minister Arlene Foster described the paper as a “constructive step”.

“It is clear the Government has listened to voices in Belfast, Dublin, Brussels and London about how the United Kingdom’s only EU land border could be managed after we exit the EU,” she said.

“I welcome the commitment to a seamless border and movement of goods between Ireland and Northern Ireland. It is also welcome news that the Government will not countenance any new border in the Irish Sea.”