1. All information acquired by the customs authorities in the course of performing their duties which is by its nature confidential or which is provided on a confidential basis shall be covered by the obligation of professional secrecy

2. “In all these cases, reporting shall cease to be a duty where there is a reasonable risk of criminal prosecution of the complainant, his or her spouse, cohabitant or relative within the fourth degree of consanguinity or by adoption, or within the second degree of affinity, or where knowledge was obtained of the facts in a context of professional secrecy.”