[Code of Federal Regulations]
[Title 19, Volume 1]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR111.24]

[Page 460]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 111--CUSTOMS BROKERS--Table of Contents
 
        Subpart C--Duties and Responsibilities of Customs Brokers
 
Sec. 111.24  Records confidential.

    The records referred to in this part and pertaining to the business 
of the clients serviced by the broker are to be considered confidential, 
and the broker must not disclose their contents or any information 
connected with the records to any persons other than those clients, 
their surety on a particular entry, and the Field Director, Regulatory 
Audit Division, the special agent in charge, the port director, or other 
duly accredited officers or agents of the United States, except on 
subpoena by a court of competent jurisdiction.