5: Competence of customs officers

Customs officers are competent to investigate, record and prosecute offences relating to indirect taxes, duties, taxes, fees and charges subject to the same rules. This article does not apply to infringements of the provisions of Article 290c.

Customs officers are competent to investigate, record and prosecute, as in matters of indirect taxation, offences in the following matters, insofar as they are governed by this Code or the Book of Tax Procedures: 1° Guarantee of gold, silver and platinum materials; 2° Non-tax regulations in the field of viticulture, cereals, tobacco and alcohol.