Sounds like the plot of Spike Milligan's first novel, "Puckoon" only it was never made into a movie. In the book, the border between Northern Ireland and the rest of the place goes right through the middle of the village of Puckoon, between the church and the graveyard. So anybody dying needs a passport, t be renewed annually for the length of their, er, stay. The British soldiers finally get fed up with the bodies going to and fro across the border and stop worrying too much, and the IRA decide to stuff coffins with explosive to smuggle it across the border. It would never make a movie these days.
Sorry I can't help any more.
Marg