Cigarettes, tobacco and a car have been seized in counties Cork and Kerry.
Revenue officers, supported by gardai, stopped and searched a car near Watergrasshill in Cork earlier today.
They seized 20,000 cigarettes, 1.5kgs of tobacco and the car.
A follow-up search was conducted at a house in Killarney. with the help of a detector dog.
A further 4.5kgs of tobacco was seized, along with €2,000 in cash.
The smuggled cigarettes - branded "Excellence" - and tobacco - branded "Flandria" - have a combined retail value of more than €14,000.
A Croatian man in his 30s and an Irish woman in her 40s were questioned in connection with the seizures.
Revenue officials say a file is being prepared "with a view to prosecution".