South Indian movies dubbed Killer 26 (Ayan) which revolves around Deva, a youngster whose mother wants him to become a government official. He, on the other hand, works for a smuggling group run by Arumuga Dass who has been his mentor and looking after him since childhood. Conflict occurs when Deva's arch rival, Kamalesh opposes and tries to eliminate Arumuga Dass from the smuggling business.
Deva (Suriya) is a typical Chennai youth. His mother (Renuka) aspires that her son would join government service. Pursuing his post graduate course, Deva instead works for Das (Prabhu), who runs a smuggling racket.
A shrewd Deva is a carrier of smuggled articles bringing from abroad everything including pirated CDs of newly-released movies to diamonds without getting caught by customs officials.
However Kamalesh (Akashdeep Saigal), who runs a similar racket in the locality, starts to give nightmare for both Das and Deva. Keen to topple them, Kamalesh goes to any extremes. Das entrusts Deva with a job to smuggle diamonds from Congo. Intervenes Kamalesh. He sends his man to make Deva's mission unsuccessful. But eventually he fails. Meanwhile, Deva falls in love with Yamuna (Tamannah), sister of Chitti's (Jagan), who also works for Das.
Their rivalry hots up and a turn of events leads to Kamalesh bumping off Das. Deva goes on revenge mode. They sort out their enmity in the barren lands of Congo and a surprise awaits Suriya in the form of Narcotics Bureau chief Parthiban (Ponvannan) after he returns to the country.