Chapter I: Recording of customs offences

1. Customs reports drawn up by two customs officers or officers of any other administration shall be deemed authentic until a forgery has been recorded in respect of the material findings they describe. 2 They shall be deemed authentic only until the accuracy and sincerity of the admissions and statements they contain are proven otherwise.

1. Customs reports drawn up by a single officer are authentic until proven otherwise. 2. In the case of offences recorded in a report following a paper audit, proof to the contrary may only be provided by means of documents with a date certain prior to that of the investigation carried out by the officials responsible for recording the offence.

1. The courts may not admit against customs reports any invalidity other than those resulting from the omission of the formalities prescribed by articles 323-1, 324 to 332 and 334 above. 2. However, any seizure of goods not prohibited for import or export which have passed a customs office on the front of which the notice board provided for in article 48 above has not been affixed shall be null…

(1) Any person wishing to register a forgery against a report must make a written declaration to that effect, in person or by a special proxy executed before a notary, no later than the hearing indicated in the summons to appear before the court that is to hear the offence. 2. within the following three days, he must lodge at the clerk’s office of the aforementioned court the grounds for…

1. In the case of an entry of forgery against a report recording the fraud, if the entry is made within the time limit and in the form prescribed by the preceding article and assuming that the means of forgery, if proven, would destroy the existence of the fraud with regard to the person making the entry, the Public Prosecutor shall take the appropriate steps to have the matter decided…

Where an entry of forgery has not been made within the time limit and in accordance with the forms set out in article 339 above, the case shall be investigated and judged without regard to this.