101. Deputy Erin McGreehan asked the Tánaiste and Minister for Finance whether the Revenue Commissioners have identified any recent trends in cross-border tobacco smuggling; and if current resources are sufficient to respond to these developments. [38353/26]
102. Deputy Erin McGreehan asked the Tánaiste and Minister for Finance the most up-to-date figures available, including to date in 2026 on the number and value of illicit tobacco seizures; the quantity of tobacco products seized; and the number of related prosecutions and convictions, by month where available. [38354/26]

Simon Harris, Tánaiste and Minister for Finance: I propose to take Questions Nos. 101 and 102 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 to counter any new developments or methodologies employed by the criminal gangs involved in that trade.

Since 2009, Revenue and the Health Service Executive’s National Tobacco Control Office have jointly commissioned surveys among smokers to estimate the volume of non-Irish duty-paid cigarettes consumed in Ireland. Since 2013, this includes a separate survey on roll-your-own (RYO) tobacco. The results of these surveys along with the survey methodology are published on Revenue’s website. The most recent survey conducted by Ipsos MRBI indicates that 28% or 45.9 million cigarette packs consumed in Ireland in 2025 were illicit, based on the estimated total cigarette consumption for 2025. This represents a notional loss to the Exchequer of approximately €648 million (Excise and VAT). This is viewed as a notional loss as it assumes that the illegal cigarettes consumed displaced the equivalent full tax paid quantity of cigarettes, which is unlikely to be the case. The full report can be viewed on the Revenue website: www.revenue.ie/en/corporate/documents/research/tobacco-surveys-2025.pdf

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 over 1.5m duty-paid cigarettes and nearly 193kgs of tobacco from a total of 925 individuals.

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), to address cross-border smuggling and dismantle organised crime networks involved in the illegal tobacco market.

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 2024 to 2026* are set out below:

*as of 30 April 2026

Revenue has provided me with a table outlining the number of summary and indictable convictions together with the value of fines imposed by the Courts for both the smuggling/evasion of excise duty as well as illegal selling of tobacco and cigarettes for the period 01/01/2026-30/04/2026.

Revenue operational requirements are kept under continuous review, having regard to ongoing risk evaluation and evolving operational needs.  I am advised that Revenue has the necessary resources to fulfil its mandate in respect of functions that are critical for its effective operation as a tax and customs administration.

I am satisfied that Revenue is very conscious of the threat that tobacco smuggling and the sale of illicit tobacco products poses to health, to legitimate business interests and to the Exchequer. I commend Revenue and all the relevant State agencies for their work in this important area, and I am satisfied that there is an appropriate focus on tackling this form of criminality.

Question No. 102 answered with Question No. 101.