Officers from Revenue's Customs Service at Dublin Airport seized 27,400 cigarettes with an estimated retail value of €12,467.
The potential loss to the exchequer from the illegal sale of the cigarettes would have been approximately €10,800.
The L&M, Marlboro and Dunhill cigarettes were discovered in the baggage of a 34-year-old British man who had arrived on a flight from Abu Dhabi.
He was arrested and appeared before Judge Anthony Halpin in Blanchardstown District Court.
He was remanded in custody to appear again at Cloverhill District Court on 28 February 2012.
This is the fourth person to be arrested this year for cigarette smuggling by officers at Dublin Airport.
To date in 2012 over 2 million cigarettes and 919kgs of tobacco have been seized with a potential loss to the exchequer of approximately €800,000.
