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 cases, their conclusions may be taken by the customs officers, who shall record them in a customs report or in the document provided for in Article 247 of Commission Regulation (EC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code. Qualified persons carry out technical expertise operations under the supervision of customs officers and are subject to the professional secrecy provided for in Article 59a of this Code.