Revenue officers have seized almost 13,000 illegal cigarettes in Cork city.
16 kilos of unstamped tobacco was also confiscated, along with two cars used to transport the contraband.
The seizures follow the search of a business premises and two houses in the city's north as part of an intelligence-led operation.
A man in his 40s and a woman in her 60s have been questioned and a file is being prepared for the DPP.
The combined value of the seizure is estimated to be €14,000, representing a potential loss to the exchequer of around €11,100 in taxes.