
A routine raid led by Emer Berry, a detective in the Irish Criminal Assets Bureau, reveals that a small-time drug dealer has been receiving substantial funding from a seemingly untraceable source – not in cash, but in rough diamonds. When these diamonds are linked to a series of bombings in Belgium, Emer is forced to work with Police Commissioner Christian De Jong.

Season 3 follows DS Claire Wallace and the Irish Criminal Assets Bureau (CAB) as they investigate a complex case originating from a Dublin raid, leading to murders in Bilbao, Spain, and uncovering a vast network of financial crime, migrant smuggling, a questionable charity, and a dangerous ex-con, forcing them to partner with Basque police as they chase 27 million pounds and a bigger conspiracy.