An investigation is underway after 1.1 million suspected illicit cigarettes and 28 pallets of alcohol were seized by HMRC.
Officers made the discovery inside a unit at an industrial park in Whitburn, West Lothian, on Wednesday (27 April).
The alcohol seized, included vodka, whisky, and prosecco. A van and a forklift at the scene were also seized, plus £5,000 cash.
The goods found in the unit are believed to be worth an estimated £631,000 in lost duty and taxes.
No arrests have been made and enquiries are continuing.