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Directorate-General of Customs and Indirect Taxes
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Directorate-General of Customs and Indirect Taxes : ウィキペディア英語版
Directorate-General of Customs and Indirect Taxes

The Directorate-General of Customs and Indirect Taxes ((フランス語:Direction générale des douanes et droits indirects, DGDDI)), 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 a customs service.〔(Missions of the DGDDI )〕 In addition, since 1995, the agency has replaced the Border Police in carrying out immigration control at smaller border checkpoints, in particular at maritime borders and regional airports.〔(Center for the Study of Democracy: Study to identify best practices on the cooperation between border guards and customs administrations working at the external borders of the EU )〕
The Directorate-general is controlled by the Minister for the Budget, Public Accounts and the Civil Service
((フランス語:Ministère du Budget, des Comptes publics et de la Fonction publique)) at the Ministry of the Economy, Industry and Employment. It is normally known simply as "''la douane''", individual officers being referred to as "''douaniers''". It is an armed service.〔p (Site internet de la Douane: Son organisation )〕
== History ==

The first French customs service was called the General Firm ((フランス語:Ferme générale)) and operated under the monarchy. During the revolutionary period, a military customs service was formed, which provided a customs service but also fought in major wars such as the Franco-Prussian War and the First World War.〔source: (Site de la Douane: L'Histoire de la douane ) History of the French Customs〕 Throughout the 19th Century armed units of ''douaniers'' served as frontier guards and performed various other para-military functions such as the provision of anti-smuggling patrols. Customs personnel were divided into those employed in ''bureaux'' (port or office-based staff who performed the same functions as customs inspectors in other countries) and those employed in ''brigades'' (mobile detachments organized, equipped and disciplined along military lines). The ''douaniers'' of the latter units wore blue uniforms with distinctive red trouser stripes and were frequently former soldiers.
The military customs service fought in the early part of the Second World War but was disbanded in 1940 after the French defeat and was never reconstituted as a military service.〔 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.〔

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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