Article 59 duodecies of the French Customs Code

Officials of the Directorate-General for Customs and Indirect Taxation, officials of the Directorate-General for Public Finance and officials of the Competition, Consumer Affairs and Fraud Control Department may disclose to each other, either spontaneously or on request, all documents and information held or collected in the course of their respective duties.

Original in French 🇫🇷

Article 59 duodecies

Les agents de la direction générale des douanes et droits indirects, les agents de la direction générale des finances publiques et les agents de la concurrence, de la consommation et de la répression des fraudes peuvent se communiquer spontanément ou sur demande tous documents et renseignements détenus ou recueillis dans le cadre de l’ensemble de leurs missions respectives.