Paragraph 1: Jurisdiction ratione materiae.

The police courts hear customs offences and all customs matters raised by way of exception.

1. The criminal courts shall hear all customs offences and all customs matters raised by way of exception. (2) They shall likewise hear customs offences that are related, ancillary or connected to a customs offence or an offence under ordinary law.

The judicial courts hear disputes concerning the payment, guarantee or reimbursement of debts of any kind recovered by the customs administration and other customs matters that do not fall within the jurisdiction of the criminal courts.