About one million illicit cigarettes were seized when a lorry arriving from Belgium was stopped and searched at the port of Rosyth.
Border Force officials intercepted the vehicle last Tuesday.
A 48-year-old Polish man was arrested and charged as part of an ongoing investigation by HM Revenue and Customs (HMRC) into a suspected £500,000 tobacco fraud.
An HMRC spokesman said: "Inquiries are ongoing."
He said the Polish man was denied entry to the UK and would be returned to the country he travelled from.