Customs officers and gardaí have seized €44,000 worth of "roll your own" tobacco and a car in Cork.
The car was stopped and searched in Watergrasshill, and a man in his 30s was questioned.
A file is being prepared for the DPP.
The tobacco had a potential loss to the Exchequer of €34,760.
Anyone with further information is asked to contact Revenue in confidence on 1800 295 295.