Three dogs have been handed into the care of the DSPCA after they were seized at Dublin Port.
Revenue said the dogs were taken into care after officers stopped and questioned an Irish woman who was travelling to the UK.
She did not have pet passports for the animals and they were not micro-chipped.
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The three adult dogs - two Terriers and a Chihuahua - are now receiving veterinary attention with the DSPCA.
In a statement Revenue said it continues to collaborate closely with the animal welfare agency and other bodies to " combat illegal dog trading."
A follow-up investigation is now underway.