For its application in New Caledonia, article L. 123-11-6 is worded as follows:
Art. L. 123-11-6 -Customs officers are qualified to investigate and establish breaches of the provisions of this sub-section and the regulations made for their application. To this end, they shall act in accordance with the rules for investigating and recording offences set out in the Customs Code. Infringements are recorded in reports, which are authentic until proven otherwise and sent directly to the public prosecutor.
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