If you have seen "Bienvenue chez les Ch'tis", you will certainly recognize that same entertaining formula, based on the interaction of weird, funny characters and amusing situations, which certainly do not appear as new, but always get to please the viewer. The two main characters, the schizoid Belgian custom-officer, who hates all French people and does not welcome the unification of Europe and the more quiet and easygoing French one (interpreted by the good Dany Boon), who believes in integration and tolerance, give rise to amusing sketches, but also the other minor, clumsy, characters help create a comic atmosphere. Original, indeed, is the idea to set the funny story in the context of Europe's unification, which one would think more suitable for more serious and thought-provoking stories, although some reflection upon the consequences of the elimination of borders, is not neglected. I saw this movie in the Italian dubbed version, which was good indeed, although I think these movies, often played on the mispronunciation of words and the mocking of accents, should be seen in the original version, in order to get the real linguistic funny quality, but of course, you should master the French language very well.

Given the commercial and critical success of director Dany Boon's earlier film Welcome to the Sticks, it is peculiar that his next project, Nothing to Declare, endured a straight-to-DVD release in France. This is despite its superb sense of humour, engaging interplay between characters and generally fun, light-hearted feel.

The story, set in 1993, centres on the racist, trigger-happy Belgian Ruben (Benoit Poelvoorde), who is paired up against his will with Frenchman Mathias (Boon) in their effort to police the Franco-Belgian border. Compounding the strenuous partnership is the fact that Mathias is secretly dating overprotective Ruben's sister (Julie Bernard). Also intertwined in the story is the oafish Jacques and trying wife Irene, who turn to smuggling contraband between the borders to make ends meet, as well as the world's most incompetent drug ring and their short-tempered boss.

Right off the bat, it's clear that Boon has a talent for ensemble directing. Although he and Poelvoorde share the lead, each fringe character enjoys ample screen time to tell their story and draw audience engagement, while all potential loose ends are appropriately tied up without leaving any individual's fate hanging in the balance.

Humour is consistent throughout Nothing to Declare. Following a slow start, the film employs varying instances of physical, visual and verbal comedy, the latter of which is accentuated by the consistently tense, tight interplay between certain pairs of characters. The arguable highlight occurs as the criminals attempt to disguise their van as an ambulance for the purpose of drug smuggling, but honourable mentions must also go to Ruben's crude, xenophobic dad and the 'pimping-out' of Mathias's patrol car.

Boon casually addresses the fine line between patriotism and racism with this film but, like all good comedies, it permits pure entertainment to take priority, without falling into the trap of becoming too preachy, political or divisive.

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I suspect this movie grew out of the phenomenal success of Dany Boon's previous movie, Bienvenu chez les Ch'tis (2008), which set box office records in France two years before. That movie was about cultural differences between middle-class Frenchmen and the Ch'tis, the French who live in the far northeast corner of France (what was once the Nord Pas de Calais and is now trying to come up with a new name for itself). That movie plays on cultural stereotypes, true, but it is often very funny.

This one is less funny, frankly, though not without laughs.

This time the clash is between the French and the Belgians. More specifically, it is the story of a family of rabidly anti-French Belgians and the problems they cause for one of their own, who has had the misfortune to fall in love with a Frenchman (Boon). The jokes are usually pretty obvious, but the characters are generally likable - with the exception of the Belgian border patrol guard, who is just too extreme.

You won't be bored, but I can't imagine you'd come back for seconds.