Police say that in the course of a routine patrol, Tactical Support Group officers stopped a vehicle on North Queen Street, North Belfast shortly after midday.
The vehicle was carrying a large quantity of rolling tobacco and cigarettes with a retail value of approximately £16,000.
Police officers contacted HM Revenue & Customs who subsequently seized the items.
A 32 year old male was arrested for evading excise duty and is currently assisting police with enquiries.
Commenting Chief Inspector Robert Singleton, Area Commander for North Belfast said: “Criminality can come in many different forms. Seeking to evade duty is an offence and it can impact on companies that are trading legitimately.
“As this incident demonstrates police are committed to upholding the law and will always seek to be pro-active in doing so.”