Revenue officers have seized 85 kg of tobacco and 3,800 illegal cigarettes in Cork.
The seizure was made in an intelligence led operation, code named Cigar, when a 4x4 vehicle was stopped on the Mallow Road.
The tobacco and cigarettes had an estimated retail value of almost €36,000, with a potential loss to the Exchequer of over €28,000.
In a follow up search at a home in mid Cork, large amounts of tobacco and cigarettes were detected by a sniffer dog.
A man in his 30s was questioned and a file is being prepared for the DPP.