On January 1, 1993, the border between France and Belgium will be removed. Belgian customs officer Ruben Vandevoorde, a patriot and Francophobe who has served for years in the small town of Courquain, takes the news hard. Because he's gotten his boss in trouble more than once due to his excessive zeal, the irascible officer is forced to participate in the first Franco-Belgian mobile squad.
Meanwhile, French customs officer Mathias Ducatel, who's secretly in love with Ruben's sister, volunteers to be his partner, hoping to get on his good side.