With regard to the guarantee and recovery of debts governed by this code, the customs accounting officer may delegate his signature to agents under his authority, with at least the grade of controller, for the exercise of the powers he holds under articles 345 ter, 348, 349 quinquies, 349 nonies, 379 bis, 387 bis and 388 of this code, the code of civil enforcement procedures, the provisions of the commercial code relating to company difficulties and the sale of goods, 349 quinquies, 349 nonies, 379 bis, 387 bis and 388 of this Code, the Code of Civil Enforcement Procedures, the provisions of the Commercial Code relating to business difficulties and the sale of businesses, as well as for the registration of mortgages and other securities.