Illegal cigarettes and hand-rolling tobacco worth approximately £3.5m have been recovered in Dumfries.
In a joint police and Trading Standards operation, officers executed four warrants in the town centre on Wednesday and three men, aged 25, 28 and 31, were arrested.
About 500,000 cigarettes, 103kg (227lb) of hand-rolling tobacco and about £7,000 in cash were seized.
Police Scotland said the recovery was believed to represent a potential loss of more than £350,000 in duty and tax.
The investigation has been handed over to HMRC.
Insp Anna Boyd said: “This is a significant recovery, and we will continue to work with our partners to deter and detect this type of criminality.”
She asked for people with information about about illegal cigarettes or tobacco in the town to contact Dumfries and Galloway Council Trading Standards, Police Scotland on 101, or Crimestoppers.
Councillor Andy Ferguson, chairman of the council economy and infrastructure committee, said the council’s trading standards team was working with Police Scotland and HMRC as part of a national initiative to crack down on the sale of illegal tobacco products.
“The recovery of these illicit goods is an important achievement in ensuring our communities remain safe and is a great example of successful partnership working,” he said.
