Customs officers and gardaí have seized 2m cigarettes with an estimated street value of €860,000 in Newcastle, Co Dublin.
The cigarettes entered the country in a container at Dublin Port a number of days ago.
Gardaí and customs officials intervened as the cigarettes were being loaded from the container onto a flat-top truck at Greenogue Business Park in Newcastle.
The seizure has an estimated street value of €860,000 with an estimated potential loss to revenue of €500,000.
Three men, two aged 44 and the other aged 38, were arrested at the scene.
Two trucks, a van and a car have also been seized as part of the investigation.