Michell Carroll, spokeswoman for Customs and Excise said: "Revenue does not comment on the tax affairs of individuals. Travellers arriving in Ireland from a country outside of the European Union are entitled to bring in goods free of duty, the combined value of which does not exceed: €430 in the case of an individual aged 15 years or over and €215 in the case of an individual aged under 15 years/

"Any item which is in excess of a duty free allowance will be examined and may be subject to detention and possible seizure."