Customs officials will begin the daunting task today of counting an estimated 120 million cigarettes smuggled into the Republic of Ireland.

As detectives continue to question nine men over the record-breaking seizure, the 50 million euro (£45 million) haul shipped from the Philippines will be analysed.

Gardai are probing if the massive seizure - believed to be the largest recovered in Europe - is linked with dissident republicans.

John Whiting, HM Revenue & Customs' assistant director, criminal investigation, said gangs behind this form of criminality were motivated solely by greed and personal gain.

"Their lavish lifestyles cost the UK taxpayers alone around £3 billion per year in unpaid duty, and smuggling of this magnitude could devastate our local economies," he said.

The Anne Scan vessel was under surveillance since it left the Philippines last month and tracked by the Irish Navy as it approached from the Mediterranean.

The German-registered cargo ship docked at Greenore Port, Co Louth, on Monday morning, before part of its load was removed yesterday morning.

The authorities swooped as deliveries were made to a business premises near Dundalk.

The ship's captain and his first officer, a Ukrainian in his 40s and a Lithuanian in his 50s, were detained.

Seven Irish men, including two from Co Armagh in Northern Ireland, who are aged between 19 and mid 40s were arrested at the premises.

Ireland's Garda Commissioner Fachtna Murphy said the operation was a significant strike against organised crime.

Customs officers discovered some 80,000 cigarettes stuffed in to each of the 1,489 one-ton animal feed bags on board.

It is understood the majority of the Palace and Chelsea brands were heading for the UK market and would have cost the Exchequer 40 million euro (£36 million).

More than 150 officers from various Irish and UK agencies were involved in the operation - codenamed Samhna - which targeted the suspected criminal activities of a gang operating both north and south of the border.

Last night the Anne Scan and her contraband cargo was shipped under armed guard to Dublin where the haul will be thoroughly examined.

Prior to this find the UK's biggest seizure was 42.6 million cigarettes, while a record 70 million were discovered being smuggled in to the Republic eight years ago.

Ireland's Revenue Commissioner Liam Irwin said the success of the operation was a credit to the co-operation between the various law enforcement agencies nationally and internationally.

"Criminals have no respect for national borders and international co-operation is now more essential than ever for law enforcement agencies," he added.