Article 243 of Code of Civil Procedure

If attachment is levied on ornaments or ingots of gold, silver, or another precious metal, or Law Index 657 Home Page Law of Procedure Decree-Law No. 38 of 1980 promulgating the Civil and Commercial Procedure Law on jewellery or precious stones, they must be weighed and their descriptions accurately stated in the attachment report. These objects shall be valued by an expert appointed by the Director of the Enforcement Department at the request of the enforcement officer. Works of art and other valuable objects may be valued in this manner at the request of the attaching creditor or the person against whom attachment is made. In all cases, the expert's report shall be attached to the attachment report. If circumstances require their transport for weighing or valuation, they must be placed in a sealed container, and this shall be recorded in the report together with a description of the seals. If attachment is levied on coins or paper currency, the enforcement officer must state their descriptions and amount in the report and deposit them in the treasury of the Enforcement Department.