THE Provisional IRA has formed alliances with criminal gangs in the UK to distribute smuggled cigarettes and illegal fuel worth millions of pounds, according to a report on Tuesday.

An investigation by Radio 4's File on 4 programme has learned the IRA is behind the smuggling of contraband across the Irish Sea, much of it coming through Liverpool.

The IRA uses structures put in place to import arms during the Troubles. British criminal gangs are used as its distribution arm in the UK.

The UK is a lucrative market for smuggled cigarettes because of high levels of taxation.

Last month, customs officers at Dublin docks seized lorry trailers disguised as general cargo vehicles but converted into fuel tankers, bound for Liverpool.