Revenue officials have seized 41,000 cigarettes and 27 kilos of tobacco in Cork.
The haul has a retail value of €32,000, and represents a potential loss to the Exchequer of over €25,000.
The discovery was made in the north of the city last night with the assistance of Revenue's sniffer dog Harvey.
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A UK-registered vehicle was also seized.
Two men in their fifties were questioned and investigations are ongoing.