Title II: Organisation and operation of the customs service

I. The customs administration is authorised to communicate the information it holds on foreign trade and financial relations with other ministerial departments and the Banque de France which, through their activity, participate in the public service missions to which the customs administration contributes. The information communicated must be necessary for the performance of these tasks or for better use of public expenditure devoted to the development of foreign trade. II….

As part of the fight against undeclared profit-making activities that undermine public order and public security, officers from the Directorate General of Public Finance, the Directorate General of Customs and Indirect Taxation, and the Directorate General of Competition, Consumer Affairs and Fraud Control shall, either spontaneously or at their request, pass on to officers and agents of the criminal investigation department information and documents of a financial, tax or customs…

The services and establishments of the State and other public authorities are required to communicate to the agents of the Directorate General of Customs and Excise all information and documents in their possession which may prove useful in the fight against counterfeiting, with the exception of those which they have collected or exchanged pursuant to Council Regulation (EC) No 1/2003 of 16 December 2002 on the implementation of the rules…

Officials of the Directorate-General for Customs and Indirect Taxation and officials of the Directorate-General for Enterprise may, on request or spontaneously, disclose to each other all information and documents held or collected in the course of their respective duties, in particular in connection with the control of exports, transfers, brokering and transit of dual-use goods.

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.