A man has been charged after more than 800,000 suspected illicit cigarettes were seized from a container in Dundee.
On Thursday, officers made the discovery at an industrial park in the city, where 824,620 cigarettes and 31kg of hand-rolled tobacco were seized.
HMRC believe the contents of the container were worth an estimated £378,000 in lost duty and taxes.
A man in his 40s from Dundee was arrested at the scene and interviewed by HMRC officers.
He has been charged with Excise Duty fraud and released pending further enquiries.
Joe Hendry from HMRC said: “Cheap cigarettes come at a cost, as they often fund organised crime and other illegal activity that causes real harm to our communities.
“HMRC continues to relentlessly pursue the determined minority who refuse to play by the rules. Anyone with information about the illegal sale of cigarettes and tobacco should report it to HMRC online at gov.uk.”