Paragraph 2: General and compulsory formalities on pain of nullity of seizure reports.

1. (a) As far as circumstances permit, seized goods and means of transport shall be taken to and deposited at the Customs office or post nearest to the place of seizure. Where there are several Customs offices or posts in the same locality, the seized articles may be transported to any one of them. b) When they cannot be taken immediately to the office or post or when there is…

The reports shall state the date and cause of the seizure; the statement made to the accused; the name, capacity and address of the persons seizing the goods and of the person in charge of the proceedings; the nature and quantity of the goods seized; the presence of the accused at the description of the goods or the summons to attend; the name and capacity of the custodian; the place…

1. Seized means of transport shall be released on a solvent bond or on deposit of the value. However, such release shall be offered, without security or deposit, to the owner in good faith who is not being prosecuted pursuant to this Code. 2. By way of derogation from 1, the release of a means of transport containing hiding places set up with a view to concealing the fraudulent goods…

1. If the accused is present, the report shall state that it has been read to him, that he has been asked to sign it and that he has immediately received a copy. 2. If the accused is absent, a note to that effect shall be made in the minutes.