Revenue officials have seized 41,000 cigarettes and 27 kilos of tobacco in Cork.
The haul has a retail value of €32,000 and represents a potential loss to the Exchequer of more than €25,000.
The discovery was made in the north of the city last night, with the assistance of Revenue's sniffer dog Harvey.
A UK-registered vehicle was also seized.
Two men in their 50s were questioned and investigations are ongoing.