Published Friday, 01 August 2014
The arrests were made on Wednesday. (© Getty)
The raid took place at a private address and a retail site in the Cookstown area on Wednesday as part of an investigation into a suspected VAT and excise fraud worth an estimated £300,000.
Computers and business records were seized by HMRC officials, who were accompanied by the PSNI.
The man and woman were released on bail pending further enquiries, after being interviewed.
Mike Parkinson, Assistant Director, of HMRC's Criminal Investigation, said: "The success of multi-agency working is crucial to tackling the problem of fuel fraud.
"These are difficult times for businesses economically and it is impossible for legitimate traders to compete on an unfair playing field. We owe it to them to support them in any way we can.
"Anyone with information about the production, storage or sale of illicit fuel should contact the Customs hotline on 0800 59 5000."
© UTV News