247. Deputy Noel McCarthy asked the Minister for Finance to outline the measures his Department is taking to tackle the importation and sale of illegal tobacco products in the State; the number of fines issued by the courts for offences related to tobacco smuggling and its illicit sale in 2023 and 2024 respectively; the number of fines that were paid and remain unpaid from the same period; and if he will make a statement on the matter. [3231/25]

304. Deputy Noel McCarthy asked the Minister for Finance the measures his Department is taking to counteract the cross-border smuggling and illegal trade of tobacco products within the State, such as cigarettes and vapes; if he is considering additional measures to combat such activity; and if he will make a statement on the matter. [3232/25]

305. Deputy Noel McCarthy asked the Minister for Finance the number of customs checks that were carried out in relation to illegal tobacco products; the number of fines issued for tobacco related offences; the number of fines paid; the number of seizures conducted by customs officials on duty free tobacco products which exceeded the personal limits in all airports and ports; the number of reported illegal factories producing counterfeit tobacco products in the State in each of the years from 2020 to 2024, in tabular form; and if he will make a statement on the matter. [3233/25]

Paschal Donohoe, Minister for Finance:  I propose to take Questions Nos. 247, 304 and 305 together.

I am advised that Revenue is committed to targeting the illicit tobacco trade and implements a range of measures to identify and target the smuggling, supply or sale of illicit tobacco, including duty free tobacco in excess of duty-free allowances, and where possible, prosecuting those involved. Revenue keeps its operational requirements and arrangements regarding the deployment and use of detection technology and resources, including a suite of x-ray scanners, electronic risk analysis tools and maritime cutters, under continuous review having regard to ongoing risk assessment of smuggling and criminal activities and evolving operational needs.

In its efforts to detect the importation of excess duty-free goods, Revenue uses a combination of risk analysis, profiling, intelligence, screening of checked-in and carry-on baggage and the deployment of its detector dog teams. Revenue’s strategy also involves developing and sharing intelligence on a national, EU and international basis. Revenue also frequently engages with duty-free operators at the points of entry into the State to discuss the duty-free regime and any additional measures to mitigate against the importation of excess duty-free goods.

I am advised that Revenue continues to adopt an agile response to this threat and monitors trends in the illicit tobacco trade on an ongoing basis and adjusts its actions and redeploys its resources in response to new developments or methodologies employed by the criminal gangs involved in that trade.

The smuggling of tobacco products has a transnational and cross border dimension and in addition to Revenue’s ongoing cooperation with An Garda Síochána in this area, Revenue also works closely with its counterparts in other jurisdictions including colleagues in Northern Ireland through the Cross Border Joint Agency Task Force (JATF) and international bodies including OLAF (the EU’s anti-fraud agency), Europol and the World Customs Organisation.

Revenue optimises media engagement in terms of successful prosecutions, significant seizures and enforcement initiatives, ensuring the general public is aware of the commitment by Revenue to tackling the illicit cigarette and tobacco trade and to deter those involved. To further encourage the general public to engage with Revenue in its efforts targeting the shadow economy and the supply of illegal tobacco products, Revenue includes a message on all press releases relating to tobacco products notifying that businesses or members of the public can contact Revenue in confidence on the free phone number 1800 295 295.

I am pleased to acknowledge that Revenue has achieved considerable success in tackling the illicit tobacco trade. Its high detection rate is attributable to its multi-faceted tobacco strategy, continued cooperation and intelligence sharing with other national and international law enforcement agencies and its advanced profiling methods and strategic use of appropriate detection technology and assets.

Table 1 below outlines the overall number and value of seizures of cigarettes and tobacco from 2020 to 2024. I am advised that it is not possible to disaggregate the number of seizures relating to excess duty-free limits from the overall number of seizures of illicit tobacco.

Table 1 2020

In addition, the number of summary convictions and fines relating to tobacco offences for the period 2020 to 2024 is outlined in Table 2 below. I am advised by Revenue that it cannot provide data in relation to the number of fines that have been paid and those that remain unpaid as such fines are collected directly by the Courts Service. 

Table 2

In relation to the number of customs checks carried out for excess purchases of duty-free tobacco products, officers based at the points of entry into the State carry out checks targeting a variety of risks and as such, I am advised that it is not possible to disaggregate the number checks for duty-free tobacco products from the overall checks carried out.

One illicit cigarette manufacturing facility was detected and dismantled in the period 2020 to 2024. This detection in Dublin in February 2024 was as a result of an intelligence-led operation and investigations are ongoing nationally and internationally.

In relation to vapes, I am advised that electronic cigarettes, vapes and electronic liquids are not excisable products within the meaning of section 97 of Finance Act 2001 and section 71 of Finance Act 2005. The European Union (Manufacture, Presentation and Sale of Tobacco and Related Products) Regulations 2016 (S.I. No. 271 of 2016) is the primary source of regulation of such products, in respect of which the Environmental Health Service of the Health Service Executive has responsibility for any relevant enforcement action.

Successive governments have ensured through the Finance Acts over the years that Revenue has the necessary statutory powers to tackle the illicit tobacco trade. I am satisfied that the current legislative framework provides an effective basis for undertaking and continuing its important work in this area. I am assured that Revenue is aware of the threat that tobacco smuggling poses to health, to legitimate business interests and to the Exchequer and I commend Revenue and all the relevant State agencies for their work in this important area.