The film follows the comedic misadventures of a French customs officer and his Spanish counterpart who are forced to work together despite their differences and a border dispute. When a shipment of illicit goods is seized, they must overcome their prejudices and a series of hilarious misunderstandings to resolve the situation. The story unfolds as they navigate cultural clashes and their own personal eccentricities.

Nothing to Declare was a commercial success in France, appealing to a broad audience with its lighthearted humor and familiar comedic tropes. Critics generally found it to be a predictable but enjoyable comedy, praising its energetic performances and slapstick gags, although some noted its lack of originality. Audience reception was largely positive, drawn to its accessible humor.

• Delivers lighthearted, broad comedy suitable for families.
• Features energetic performances from its lead actors.
• Relies on predictable plot devices and cultural stereotypes for laughs.

Google audience: Audience reviews often highlight the film's humor and the enjoyable chemistry between the main actors. Many found it to be a fun and entertaining watch, especially for those who appreciate cross-cultural comedic scenarios. Some viewers, however, found the humor to be somewhat simplistic.

The film's plot was partly inspired by a real-life border dispute between France and Spain over the small village of Llívia, which is entirely surrounded by French territory.