Title XIV: Litigation concerning foreign financial relations

The following officers are authorised to record breaches of the laws and regulations governing financial relations with foreign countries: 1° customs officers ; 2° other finance administration officers with at least the rank of controller ; 3° the judicial police officers and customs officers mentioned in article 28-1 of the Code of Criminal Procedure. Reports drawn up by the judicial police officers and customs agents referred to in article 28-1…

The officers referred to in the previous article are empowered to carry out home visits anywhere under the conditions laid down by article 64 of this Code for customs officers.

The various rights of communication provided for the tax authorities may be exercised to monitor the application of legislation and regulations governing financial relations with foreign countries. The same rights apply to civil servants of at least the rank of controller, who are specially appointed by the Minister of the Economy and Finance to ensure, through inspections of taxpayers, that the laws and regulations governing financial relations with foreign countries…

All persons called upon in the course of their duties or responsibilities to intervene in the application of the laws and regulations governing financial relations with foreign countries are bound by professional secrecy and liable to the penalties provided for in Articles 226-13 and 226-14 of the French Criminal Code. However, when legal proceedings have been initiated on the basis of a complaint by the Minister for the Economy and…

La Poste is authorised to submit export and import postal items to customs control for the purposes of applying the laws and regulations governing financial relations with foreign countries.