French Customs Code

In accordance with articles L. 114-16-1 to L. 114-16-3 of the Social Security Code, customs officers are authorised to communicate and receive any documents or information useful in combating social security fraud.

Customs officers and officers of the Directorate-General for Risk Prevention and its decentralised departments are authorised, for the purposes of their duties to monitor waste treatment conditions and cross-border shipments, to monitor chemical substances and products and to combat tax fraud, to provide each other, on request or spontaneously, with all information and documents held or collected in the course of their respective duties.

Customs officials and officials under the authority of the Minister for Energy are authorised to provide each other, on request or spontaneously, with all information and documents held or collected in the course of their duties relating to petroleum products.

Customs officials and officials responsible for implementing the Heritage Code may provide each other, on request or spontaneously, with all information and documents held or collected in the course of their respective duties.

The officials responsible for implementing the Convention on International Trade in Endangered Species of Wild Fauna and Flora, signed in Washington on 3 March 1973, and the European Union regulations adopted for its application, and the officials of the Directorate General of Customs and Excise may provide each other, spontaneously or on request, with any information and documents that may be useful in combating fraud under the Convention and the…

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.

For the purposes of carrying out their duties, specialised assistants seconded or made available by the Customs and Excise Administration pursuant to article 706 of the Code of Criminal Procedure have the right to direct access to information contained in files kept in application of European and national regulations relating to obligations to declare capital transfers as well as data relating to annual francisation and navigation fees.

Customs officials, officials placed under the authority of the Minister for Agriculture, officials of the National Establishment for Agricultural and Sea Products and officials of the Office for the Development of the Overseas Agricultural Economy are authorised, for the purposes of their duties in controlling agricultural products, to communicate to each other, spontaneously or on request, all information and documents held or collected in the course of their respective duties.

The agents of the Ministry responsible for the environment appointed to implement the national strategy to combat imported deforestation, provided for in article L. 110-6 of the Environment Code, and the agents of the Directorate General of Customs and Indirect Taxation may provide each other, spontaneously or on request, with any information, data and documents that are useful for improving the transparency and traceability of agricultural raw material supply chains.

The officials responsible for the inspections referred to in II of Article 32 of Law No. 2021-1308 of 8 October 2021 containing various provisions for adapting to European Union law in the fields of transport, the environment, the economy and finance and customs officials may provide each other, either spontaneously or on request, for the purposes of their inspection duties, with all information and documents held or collected in the…