Two men are due to appear in court in Northern Ireland on Tuesday in connection with the discovery of millions of contraband cigarettes and thousands of litres of spirits.
The haul was seized close to the south Armagh border on Monday in an joint operation between the Customs National Investigation Service and the Royal Ulster Constabulary.
John Convery, 40, a farmer from Johnston's Road, Newry, Co Down and Edward Magill, 34, a pallet dealer from Canal Bank, Poyntzpass, Co Armagh, are due to appear before Belfast Magistrates Court charged with the fraudulent evasion of duty.
A Customs and Excise spokesman said a third man had been released without charge pending further inquiries.