14 U.S.C. § 143 : US Code - Section 143: Treasury Department

Search 14 U.S.C. § 143 : US Code - Section 143: Treasury Department

Commissioned, warrant, and petty officers of the Coast Guard are
deemed to be officers of the customs and when so acting shall,
insofar as performance of the duties relating to customs laws are
concerned, be subject to regulations issued by the Secretary of the
Treasury governing officers of the customs.