Article 67 quinquies A of the French Customs Code
November 8, 2023
Customs officers may call upon any qualified person to carry out technical expert appraisals necessary for the performance of their duties and may submit to them objects, samples and documents useful for such appraisals. The persons so called upon shall draw up a report containing a description of the expertise operations and their conclusions. This report is communicated to the customs officers and is attached to the proceedings. In urgent…
