HMRC officers made the discovery at a Dundee industrial estate.
A man in his 40s has been charged after more than 800,000 suspected illicit cigarettes were seized by HMRC in Dundee.
Officers from HM Revenue and Customs (HMRC) made the discovery inside a container at an industrial park in Dundee on Thursday.
Information about the exact location of the find was not available.
As well as the 824,620 cigarettes, HMRC says a further 31kg of hand-rolled tobacco was also seized.
The cigarettes found at the industrial estate are thought to be worth an estimated £378,000 in lost duty and taxes.
The suspected illicit cigarettes.
HMRC says a man in his 40s from Dundee was arrested at the scene and interviewed by officers.
He has been charged with alleged excise duty fraud and released pending further inquiries.
‘Cheap cigarettes come at a cost’
Joe Hendry, assistant director at HMRC’s fraud investigation service, 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.”
