A freeze on the Tobacco Products tax would have no cost to the exchequer, but may result in reduced future tax losses, and possibly even an increase in revenue to the exchequer.

This will provide a more visible and effective deterrent and enforcement capacity at Ireland's ports and airports and bring the staff-to-arrivals ration back to where it was in 2022.

Three additional mobile container scanners and an additional backscatter van should be purchased to double the number of scans on freight arrivals into Irish ports.

Retailers Against Smuggling proposes that the Finance Act 2005 be amended to increase the maximum penalties for those found guilty of an offence relating to the offer, sale or delivery of non-duty paid tobacco, as follows.

• To increase the maximum fine, on summary conviction, from €1,900 to €5,000.
• To increase the maximum fine, on conviction on indictment, from €12,695 to €50,000.
• To increase the maximum term of imprisonment, on conviction on indictment from 5 years to 10 years.

In legislative terms, this proposal would amend the Finance Act 2005 as follows:

• Amend section 78 (5) (a) by substitution of “€5,000” for “€1,900”.
• Amend section 78 (5) (a) by substitution of “€50,000” for “€12,695”.
• Amend section 78 (5) (b) by substitution of “10 years” for “5 years”