Customs officers who seized three million suspected contraband cigarettes were today investigating whether the haul was destined for sale in Northern Ireland.
The shipment was discovered under a cover of tyres in a container stopped near exit 14 on the M1 motorway near Drogheda last night.
The male driver was questioned at the scene but not arrested.
The container arrived in Cork port last week, apparently from the United Arab Emirates.
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The lorry and container have been detained by officials for inspection.
Gardaí have estimated crime gangs are making €3 million a week from selling smuggled cigarettes in Ireland.
Retailers estimates €700 million will be lost to the exchequer this year alone due to the black market in tobacco products.