Directorate-General of Customs and Indirect Taxes

The Directorate-General of Customs and Indirect Taxes (), commonly known as "les douanes", is a French law enforcement agency responsible for levying indirect taxes, preventing smuggling, surveilling borders and investigating counterfeit money. The agency acts as a coast guard, border guard, sea rescue organisation, and customs service. In addition, since 1995, the agency has replaced the Border Police units of the National Police in carrying out immigration control at smaller border checkpoints, in particular at maritime borders and regional airports.
The Directorate-general is controlled by the Minister for the Budget, Public Accounts and the Civil Service
() at the Ministry of the Economy, Industry and Employment. It is normally known simply as ""la douane", individual officers being referred to as "douaniers"". Officers are routinely armed.
History.
The first French customs service was called the Ferme générale ("General Farm") and operated under the monarchy. The ferme générale was a private company which bought each year the right to collect taxes. After the Revolution, the General Farm was dismantled and the French Customs, as a State service were created. Shortly after the instauration of Empire, the Customs gained a military status. Some personnels were affected in "bureaux" (port or office-based staff who were tasked to apply customs measures to the goods entering and leaving France), others in "brigades" (mobile detachments organized and equipped to patrol the borders and arrest smugglers).
During French wars, notably the Franco-Prussian War and the First World War. the brigades were used to form marksmen units and to track enemy units trying to infiltrate French lines. During WW1, due to their knowledge of the areas and their experience in human tracking, they were part of "Corps Francs" (small units which were tasked to operate behind German lines to collect intelligence and perform sabotages on enemy targets).
The red stripe on their uniforms is a remaining of the decoration of one of their officers, "Capitaine Cutsaert" during the Napoleonic wars
The military customs service fought in the early part of the Second World War but was disbanded on June 22, 1940 after the French defeat and was never reconstituted as a military service. The most plausible reason was the downsizing of the French Military due to the 1940 armistice Nonetheless small units of customs men from customs posts in French Indochina fought against the Japanese as guerilla units until the end of the war.
The Musée national des douanes located in Bordeaux, France, presents the history of French customs.
Jurisdiction.
France has land borders with other members of the European Union Customs Union Belgium, Luxembourg, Germany, Italy, Monaco and Spain.
European Union laws prohibit systematic customs checks at any border between two members of its Customs Union. So, there is permanent customs facility at the borders with these countries. However, France has borders with non members of this Union : Switzerland, Andorra, Brazil and Surinam. At these borders are located customs facilities.
Moreover, there are many facilities inland. French Customs are allowed to search vehicles, merchandises and individuals anywhere France according to the French Customs Code, article 60.
French Customs, in addition to their main missions, are also tasked to perform immigration controls at the following airports and ports at the external border of the Schengen Area:
The French customs service carries out customs checks only at the following airports, ports and stations at the external border of the Schengen Area:
Organisation.
The customs headquarters is in Montreuil (Paris).
The agency consists of one national headquarter (Cabinet of the General Director, six sub-directorates and supporting services), national departments and local directorates :
Decentralised Services.
France is divided into 12 "Directions inter-régionales" (Inter-region Directorates). These 12 are divided into "Directions régionales" (Region Directorates).
Legal Framework.
Unlike the French National Police, Municipal Polices and the French Gendarmerie, most customs officers do not gain their powers from the "Code de Procédure Pénale" (Code Of Criminal Procedure) but from the "Code des Douanes National" ("National Customs Code").
They can :
Some of these operations require prior approval by a magistrate.
However, the personnels of the SNDJ, nicknamed "Officiers de Douane Judiciaire" (ODJ), can not use these powers. They gained their powers from the Code of Criminal Procedure
Personnel.
Category A "(inspecteur des douanes )" is recruited from holders of a bachelor's degree; category B is recruited from holders of a high school diploma giving access to university studies; category C from holders of a vocational high school diploma.
In 2017, the ranks of Agent de constatation principal de 2nde classe and Agent de constatation de 1ère classe were merged and the rank of Agent de constatation de 2nde classe were renamed Agent de constatation. Before the Agents de constatation de 1ère class wore the same insignia than the Agent de constatation de 2nde classe except they had 3 chevrons.
Armament and equipment.
Air.
In 2010 the aircraft fleet consisted of Reims-Cessna F406 maritime patrol aircraft; and Eurocopter EC-135 and Aérospatiale AS355 helicopters. Two Reims-Cessna F406s operated out of Martinique and the rest were based in metropolitan France.
From 2012 onwards eight Beechcraft King Air 350s replaced the F406s.
Maritime.
In 2010 the customs had 3 offshore patrol boats, 18 coastal patrol boats, 18 surveillance patrol boats and 5 speed boats. The boats are assigned as follows:
Ground forces.
As of 2008 the Customs service had 3255 vehicles (including 355 motorbikes).
Small Arms.
Customs Agents are now armed with the 9 mm SIG Sauer SP 2022 pistols as the standard issued sidearm, a French custom-tailored variant of the SIG Sauer Pro. The pistol was ordered to replace the several revolvers in service.