1. The results of checks carried out under the conditions set out in Article 65 above and, in general, those of investigations and questioning carried out by customs officers are recorded in the official report.
2. These reports shall state the date and place of the checks and investigations carried out, the nature of the findings made and the information gathered, the seizure of documents, where applicable, and the names, position and administrative residence of the officials responsible.
They also state that those at whose premises the investigation or inspection was carried out have been informed of the date and place where the report is to be drawn up and that they have been summoned to attend; if these persons are present when the report is drawn up, they state that it has been read out to them and that they have been asked to sign it.