Revenue officers have seized a luxury car and €33,000 worth of cigarettes at Rosslane Europort in Wexford.
The Irish-registered Volvo SUV was stopped and searched as it disembarked a ferry from France earlier today.
Over 64,000 Kent-branded cigarettes were found concealed on the floor.
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A Romanian man and woman, both in their 20s, were arrested at the scene.
A file is being prepared for the DPP.