447. Deputy Noel McCarthy asked the Tánaiste and Minister for Finance the total volume and estimated value of cigarette and tobacco seizures recorded by the Revenue Commissioners to date in 2026; the estimated potential loss to the Exchequer arising from these seized products; whether he will consider the automatic publication of seizure data at the end of each quarter; and if he will make a statement on the matter. [28732/26]

448. Deputy Noel McCarthy asked the Tánaiste and Minister for Finance whether the Revenue Commissioners separately tracks illegal vape seizures; if so, the total volume and estimated value of illegal vapes seizure at Irish ports and airports to date in 2026; and if he will make a statement on the matter. [28733/26]

449. Deputy Noel McCarthy asked the Tánaiste and Minister for Finance the extent of criminal and organised gang activity identified in connection with cigarette tobacco and illegal vape smuggling through Irish ports and airports; and if he will make a statement on the matter. [28735/26]

Simon Harris, Tánaiste and Minister for Finance: I propose to take Questions Nos. 447, 448 and 449 together.

Revenue implements a range of measures to tackle the illicit cigarette and tobacco trade, identifying and targeting the smuggling of illicit tobacco products into the State, with a view to disrupting the supply chain, seizing the product and prosecuting those involved. Revenue monitors trends in the illicit tobacco trade on an ongoing basis, adjusts its actions and redeploys its resources on a risk-focussed basis. Revenue has also taken steps to tighten controls on the movement of duty-paid tobacco products from other EU countries, with a recent change to more effectively guard against the abuse of the excise duty relief available on tobacco for personal use.

Enforcement measures implemented by Revenue continue to lead to significant seizures. Figures relating to the seizure of cigarette and tobacco products and potential loss to the exchequer for 2026* are set out below:

*As of 31 March 2026

Revenue’s press office regularly publishes details in relation to seizures made. In addition to this, Revenue’s annual report gives comprehensive details on Revenue’s activities throughout the year, including details on the broad range of seizures made by its officers. There are no plans at present to publish tobacco and cigarette seizure figures on a quarterly basis.

In relation to vaping products, it is important to point out that the Health Service Executive has responsibility for the enforcement of tobacco control legislation, ensuring that vaping and tobacco products imported for sale on the Irish market meet all criteria as set out under the Public Health (Tobacco Products and Nicotine Inhaling Products) Act 2023.

Revenue has primary responsibility for combatting the illicit trade, focusing on the detection and seizure of products that are smuggled, undeclared or subject to a prohibition or restriction.

Under the Finance Act 2024, an E-liquid Products Tax (EPT) came into effect on 1 November 2025. For manufacturers and importers, the duty becomes due at the point of "first supply" within the State. This means the tax must be accounted for and paid by the business that first supplies the product to another business or individual in Ireland, rather than at the immediate point of importation. Therefore, products of this nature would not be subject to seizure at the point of importation.

In relation to illegal vaping products, this primarily centres around products that contain illegal substances such as Tetrahydrocannabinol (THC) and Hexahydrocannabinol (HHC), as these are controlled drugs under the Misuse of Drugs Act 1977.

The number of such vaping products is believed to be low with a negligible amount being seized at ports and airports and only a small number of seizures taking place at post or parcel hubs.

The table below outlines the number of THC or Controlled drugs vapes that Revenue seized from our ports, airports and post/fast parcel hubs in 2026*.

*As of 31 March 2026

In relation to cigarette and tobacco smuggling, Revenue takes a risk-based approach to its detection and enforcement strategy, which includes the monitoring and evaluation of all points of entry into the State on an ongoing basis. Revenue uses the latest detection methods and has a range of assets, such as mobile x-ray scanners, detector dog teams and 24/7 staff available to deploy where required.

It is a fact that large scale smuggling activity is conducted by criminal and organised gangs. It is further recognised that this includes the smuggling of tobacco products and this criminal activity has a transnational and cross border dimension. In addition to Revenue’s ongoing cooperation with An Garda Síochána, 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 monitors trends in the illicit tobacco trade, both nationally and internationally, on an ongoing basis and adjusts its actions and redeploys its resources accordingly.