Title II: Organisation and operation of the customs service

1. Customs officers are under the special protection of the law. It is forbidden for any person : a) insult them, ill-treat them or disturb them in the performance of their duties ; b) obstruct them in the performance of their duties. 2. The civil and military authorities are obliged, at the first request, to assist customs officers in the performance of their duties.

1. Subject to the age conditions laid down by the laws in force, customs officers of all grades must take an oath before the judicial court within whose jurisdiction their place of residence is situated. 2. The oath is recorded free of charge at the court registry. The oath is exempt from stamp duty and registration. It shall be transcribed free of charge on the employment commissions referred to in…

In the performance of their duties, customs officers must carry their commission of employment, which states that they have taken an oath; they are obliged to show it at the first requisition.

Subject toArticle L. 286 BA of the Book of Tax Procedures, when implementing the powers of investigation, recording and prosecution provided for in this Code or when required on the basis of the Code of Criminal Procedure, customs officers may be authorised not to be identified by their first and last names but to use their employment commission number, their capacity and their department or unit of assignment. This possibility…

Only customs officers, specially and individually authorised for this purpose, may consult data during an investigation or control. This special and individual authorisation may be verified at any time by a magistrate, either on his or her own initiative or at the request of an interested party. Failure to mention this authorisation on the various procedural documents resulting from the consultation of these data processing operations does not in itself…

1. Customs officers are entitled to bear arms in the performance of their duties. 2. They may use their weapons under the conditions set out in Article L. 435-1 of the Internal Security Code.

Any customs officer who is dismissed from his post or who leaves it shall immediately hand over to his administration his commission of employment, the registers, seals, arms and items of equipment with which he is entrusted for his service and shall render his accounts.

1. Officers of customs brigades must undertake to leave the customs area for five years in the event of their dismissal, unless they return to the domicile they had in the area before joining the customs administration. 2. Dismissed officers who fail to comply with a summons to leave the radius within one month are liable to six months’ imprisonment and a fine of 7,500 euros.

(1) It is forbidden for customs officers to receive, directly or indirectly, any gratuity, reward or gift, subject to the penalties laid down in the Criminal Code for public officials who allow themselves to be bribed. 2. The guilty party who denounces the corruption is absolved of the penalties, fines and confiscations.

Customs officers and all persons whose duties or responsibilities require them to carry out functions in any capacity whatsoever at the central administration or in the external customs services or who are involved in the application of customs legislation are bound by professional secrecy, under the conditions and subject to the penalties laid down in Article 226-13 of the Criminal Code.