Two men were detained last Saturday after cigarettes and alcohol worth more than €46,000 was seized at Rosslare Europort.
Revenue officers discovered more than 31,000 cigarettes and 31 kilos of tobacco with a combined retail value of more than €39,000, along with 329 litres of alcohol worth almost €7,000.
The seizure was made after Revenue officers examined a Northern Ireland registered van and caravan which had arrived from Bilbao in Spain.
Two men in their 30's and 40s were questioned and investigations are ongoing.
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