The Narcotics Law does not limit the Customs Administration's jurisdiction to the illegal import, export, and transit of narcotics within national borders; it includes control of legal commerce. Authority is not limited to instances where import duties are due. The Customs Administration is authorized to pursue narcotics smuggling regardless of the type of crime involved. As a complementary responsibility to controlling illegal narcotics trafficking, Paragraph 21 of the Narcotics Law authorizes criminal pursuit by the Customs Administration since the Law makes no distinction between the two. Paragraph 208 of the Tax Law authorizes Customs to clarify tax offenses, and Customs thus has the same rights and obligations as the police in criminal proceedings for tax offenses. The Investigative Service uses undercover investigators, taps telephones, and cooperates with foreign customs authorities to investigate smuggling. When the unified European market is created in 1993, customs borders, although not State borders, will disappear. This will not affect Customs because its jurisdiction to control drug smuggling is at the State border. For example, in 1989, there were 14,800 customs investigation proceedings for narcotics. The Customs Investigative Service has taken its preventive responsibility seriously and makes an immense contribution to the repression of drug smuggling.