Revenue have seized more than 111,000 cigarettes and 67.5kgs of unstamped roll-your-own tobacco in Cork and Dundalk.
The retail value of yesterday's seizure, which was part of a national intelligence led operation, is estimated to be around €86,400.
Officers searched a premises on the North side of Cork city and in Dundalk and seized the unstamped 'Excellence' and '777' brand cigarettes along with some unstamped 'Flandria' tobacco.
Two saloon cars were also seized, and two Irish men, one in his 50s and one in his 60s, were questioned.
A file is being prepared for the DPP.