I propose to take Questions Nos. 311 and 313 together.
I am assured by Revenue of its commitment to targeting the illicit tobacco trade. Revenue implements a range of measures to identify and target illicit manufacturing facilities, and the smuggling, supply or sale of illicit tobacco products, with a view to disrupting the supply chain, seizing the products and, where possible, prosecuting those involved. Revenue’s strategy involves developing and sharing intelligence on a national, EU and international level, the use of analytics and detection technologies and ensuring the optimum deployment of resources.
Revenue utilises 21 detector dog teams deployed at airports, ports, and mail centres nationwide. Revenue’s detector dogs assist in screening passengers, postal packages, searching warehouses, commercial and private premises, all manner of vehicles, freight consignments, and air or sea passenger baggage. The Revenue detector dogs play a vital role in Revenue’s mission to combat illicit tobacco activities, and they are an integral part of Revenue’s broader enforcement strategy together with intelligence gathering and scan technology. I am advised that in 2025 to-date, Revenue has procured in total five baggage X-ray systems to be deployed at Dublin Airport, Shannon Airport, Kerry Airport and Cork Airport. Revenue also procured another handheld X-ray system bringing its current capacity of handheld scanners to eight.
Since 2009, Revenue and the HSE’s National Tobacco Control Office have jointly commissioned surveys among smokers to estimate the volume of non-Irish duty-paid cigarettes consumed in Ireland. The 2024 cigarette survey found that 37% of packs did not have Irish duty paid on them; an increase from 33% in 2023. Since 2013, the survey also includes roll-your-own (RYO) tobacco. The 2024 survey found that 49% of RYO packs were not subject to Irish duty representing a significant increase from 32% in 2023.
While Revenue’s role is the administration of tax law, effective enforcement of tobacco duties supports Ireland’s public-health aims by limiting access to untaxed and cheap tobacco. In this regard, new regulations which strengthen the controls relating to the amount of duty-paid tobacco products an individual can bring into Ireland from another EU Member State were introduced on 9 December 2025. These new rules help to ensure that Excise Duty reliefs for personal use are not abused. Revenue advises that the introduction of the new regulations relates solely to duty-paid tobacco products within the EU and that the duty-free regime has not changed.
Travellers may bring in duty-paid tobacco products from another EU Member State for their own personal use, provided the products are carried personally in their baggage and are not for resale. Tobacco products up to the following amounts will generally be considered as being for personal use:
• 800 cigarettes
• 400 cigarillos
• 200 cigars
• 1 kilogram of other tobacco products (such as roll-your-own tobacco).
The new regulations bring clarity around the consequences of exceeding the above stated amounts. Under the new regulations, where an individual brings in duty-paid tobacco products in excess of these quantities, this will be taken as clear evidence that the goods are not for personal use and the full quantity of goods will be seized. The individual may also be prosecuted. Enforcement of the new regulations forms part of Revenue’s overall enforcement strategy and commitment to targeting the illicit tobacco trade. Since the introduction of the new tobacco regulations, Revenue officers have seized 970,000 duty-paid cigarettes and 95kgs of tobacco from a total of 567 individuals.
Abuse of this Excise Duty relief undermines the effectiveness of the tobacco tax, which is a key aspect of the Government’s strategy to disincentivise smoking, which remains Ireland’s leading cause of preventable death. The new regulations enable the tobacco tax to operate more effectively, which better supports the public health objective of the tax.
The next tobacco survey is scheduled for publication in Q2 2026. To maintain statistical consistency for long-term trend analysis, the survey methodology remains constant, with field interviews typically conducted over a two-month period in Q4 each year. Because the fieldwork was concluded before December 2025, the results of the upcoming survey will not take account of the new regulations. The most recent survey, together with previous survey results are published on the Revenue website at: www.revenue.ie/en/corporate/information-about-revenue/statistics/surveys/tobacco-consumption/index.aspx
