The Directorate-General of Customs and Indirect Taxes, commonly known as les douanes (Customs), is the customs service of the French Republic. It is 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 direction centrale de la police aux frontières is a directorate of the French National Police that is responsible for border control at certain border crossing points in France.