Customs officers seized 50,000 cigarettes in Co. Tipperary yesterday.
They found the cigarettes worth an estimated €21,000 in Roscrea when they searched 2 houses last night.
Revenue says they were discovered as part of an intelligence-led operation and represent a potential loss to the Exchequer of €18,000.
The cigarettes were seized from two residential premises.
A number of individuals were questioned and a file is currently being prepared for the Director of Public Prosecutions (DPP).
Brands seized include 'Winston',' L&M',' Denim',' West',' Marlboro',' Bond',' Elite', 'Ronhill', 'Milano', 'Minisk', 'Jim Ling', 'Viceroy' and 'Mathat 7'.