The General Directorate of Customs and Excise Duty with its executive Customs Directorates, its Special Decentralized and Regional Customs Authorities constitute a set of institutional units of the Greek Ministry of Finance that form the Customs Service.
The General Directorate of Customs and Excise Duty is responsible for:
- The overall management, monitoring, coordination and control of the customs authorities on issues concerning the customs, tariff and tax legislation; the legislation is related to the Excise Duty and the V.A.T. levied on the imported/exported and subject to the Excise Duty goods as well as is related to the respective Customs Service rules.
- Suggestions of the necessary legislative and administrative measures regarding improvement, compliance and adaptation of the above legislation to the respective fiscal policy and the relevant Community legislation.
The provisions of the Civil Servants Code are valid for the customs employees and officials, who, as in charge with special duties, wear uniform and have the right to bear arms. They also have the authorization and rights of the special investigative officials as far as smuggling, tariff-evasion offences or any other breach of customs legislation is concerned.