The following officers are authorised to record breaches of the laws and regulations governing financial relations with foreign countries:
1° customs officers ;
2° other finance administration officers with at least the rank of controller ;
3° the judicial police officers and customs officers mentioned in article 28-1 of the Code of Criminal Procedure.
Reports drawn up by the judicial police officers and customs agents referred to in article 28-1 of the Code of Criminal Procedure are forwarded to the Minister for the Economy and Finance, who may refer the matter to the public prosecutor if he considers it appropriate.