Irish people are continuing to purchase cigarettes and other goods on the black market, something which cost the economy almost €2.5 billion in 2015.
Benny Gilsenan, spokesperson for Retailers Against Smuggling, says that this has been happening for the last few years, and that cigarettes have been entering Ireland from countries such as Vietnam and China.
"They're freely available. There are people prepared to take a chance on selling them and the chances of being prosecuted are slim."
David Fitzsimons, CEO of Retail Excellence Ireland, adds that the law is being broken: "If you walk up Henry Street today you can buy whatever you want at reduced prices."
"We need far better enforcement of the law. Any item that's €150 or more purchased outside the EU must apply a 5% customs duty and a 23% VAT rate. That's the law."