(1) Where a customs officer investigates any suspect, witness or person of reference, he or she shall prepare a protocol.
(2) A customs officer shall read his or her protocol to a person delivering a statement, or permit the person to peruse such protocol so that he or she could ask the person whether the matters stated are accurate and correct.
(3) If the person who delivers a statement requests any addition, deletion or revision, the customs officer in charge shall enter his or her statement in the protocol.
(4) The date and place shall be entered in the protocol and the person falling under any of the following subparagraphs shall subscribe his or her name and affix his or her seal on such protocol:
1. An interrogator;
2. A person delivering a statement;
3. A participant.[This Article Wholly Amended on Dec. 30, 2010]