Paragraph 1: Right of communication by the financial authorities.

1. Under no circumstances may State administrations, départements and communes, as well as companies granted concessions by the State, départements and communes, or any establishments or bodies whatsoever subject to the control of the administrative authority, as well as social security bodies and funds and bodies managing the unemployment insurance scheme, invoke professional secrecy against customs officers with at least the rank of controller who, in order to assess taxes…

The documents and information referred to in articles L. 330-2 to L. 330-4 of the Highway Code are made available to customs officials at their request.