I am advised that Revenue implements a range of measures to identify and target the illegal smuggling of tobacco and tobacco products.
I am further advised that Revenue’s approach involves the use of advanced analytics and a multiplicity of detection technologies to ensure the optimum deployment of resources on a risk-focused basis. In that context, I understand from Revenue that its operational requirements and arrangements regarding the deployment and use of detection technology and resources, including x-ray scanners and detector dog teams, is kept under regular review having regard to ongoing risk assessment of smuggling and criminal activities and evolving operational needs. As part of its risk focused approach to the discharge of its role in relation to illicit smuggling, I am assured by Revenue that it monitors and evaluates all points of entry into the State on an ongoing basis to identify the risk potential for illicit smuggling.
The table below outlines the number of freight containers, vehicles and foot passengers arriving and departing through Dublin Port in 2025.
|
|
RORO
Units
|
LOLO
Units
|
Passenger
Vehicles
|
Foot
Passengers
|
|
|
|
|
|
|
|
2025
|
944,102
|
530,235
|
482,040
|
1,701,359
|
In relation to the total number of individual custom inspections conducted on passengers and freight, I am further advised that Revenue record the number and details of detections of illicit tobacco product rather than the number of inspections and searched carried out.
The table below outlines the total number of seizures of cigarettes and tobacco, as well as the quantity and value seized in Dublin Port from December 2025 to the end of February 2026.
|
|
|
No of seizures
|
Quantity
|
Value (€)
|
|
|
Dec-25
|
43
|
68,959
|
€65,353
|
|
Cigarettes
|
Jan-26
|
41
|
13,039,598
|
€12,357,823
|
|
|
Feb-26
|
49
|
32,220
|
€30,516
|
|
|
Dec-25
|
20
|
14.79 kgs
|
€13,799
|
|
Tobacco
|
Jan-26
|
15
|
9.27 kgs
|
€8,649
|
|
|
Feb-26
|
31
|
36.97 kgs
|
€34,493
|
I am advised by Revenue that the new regulations introduced on 9 December 2025 relate to the amount of duty-paid tobacco products an individual can bring into Ireland from another EU Member State. These new regulations help to ensure that Excise Duty reliefs for personal use are not abused. Revenue advises me that the introduction of the new regulations relate 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 be considered as being for an individual’s 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.
Revenue’s enforcement of the new Regulations form part of its overall enforcement strategy and commitment to targeting the illicit tobacco trade. Revenue informs me that the total number of tobacco and cigarettes seizures in Dublin Port under the new Regulations between 9 December 2025 and 16 February 2026 are as follows:
|
No. of cigarettes
|
Tobacco (kgs)
|
No. of seizures
|
|
26,856
|
1.52
|
17
|
I am strongly supportive of Revenue having the necessary resources to fulfil its mandate in respect of its responsibilities, which are critical for its effective functioning as a tax and customs administration and for the effective functioning of the State generally. I am open to considering any proposals from Revenue for additional resources that will support its work.
