Revenue officers seized 60,000 cigarettes following the search of a vehicle in Drogheda as part of an intelligence-led operation over the weekend.
The illicit cigarettes, branded 'Minsk', have an estimated retail value of €47,000, representing a potential loss to the Exchequer of approximately €37,000.
Two men in their 30s and 40s have been questioned and investigations are ongoing.
If businesses, or members of the public have any information regarding smuggling, they can contact Revenue in confidence on 1800 295 295.