Revenue officers have seized approximately 26,000 cigarettes during a search in Co Laois.
The search of an apartment was carried out under warrant last Friday, as part of a intelligence-led operation.
The cigarettes - branded 'Marlboro', 'West', 'L&M', 'Pall Mall', 'Winston', 'LD', 'Chesterfield' and 'NZ' - have an estimated retail value of €16,500.
Revenue say this represents a potential loss to the exchequer of some €13,000.
The seizure was made as a result of a joint operation conducted by Revenue's Customs Service and An Garda Síochána.
A man aged in his 50s was questioned.
Revenue say investigations are ongoing with a view to prosecution.