France, 2009. Simon Weynachter, director of the national judicial customs service, sets up a new investigation office to fight against financial delinquency. During a random search, Weynachter and his teams uncover a seemingly banal VAT scam involving two Tunisian crooks from the popular district of Belleville, Fitous and Bouli. They establish a connection with a mysterious trader from uptown, Jérôme Attias.