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Article 1825 G of the French General Tax Code

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.

Original in French 🇫🇷
Article 1825 G

Les agents des douanes sont compétents pour rechercher, constater et poursuivre les infractions en matière de contributions indirectes, droits, taxes, redevances et impositions obéissant aux mêmes règles.


Le présent article ne s’applique pas aux infractions aux dispositions de l’article 290 quater.

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