[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: 19CFR111.26]

[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. 111.26  Interference with examination of records.

    Except in accordance with the provisions of part 163 of this 
chapter, a broker must not refuse access to, conceal, remove, or destroy 
the whole or any part of any record relating to his transactions as a 
broker which is being sought, or which the broker has reasonable grounds 
to believe may be sought, by the Treasury Department or any 
representative of the Treasury Department, nor may he otherwise 
interfere, or attempt to interfere, with any proper and lawful efforts 
to procure or reproduce information contained in those records.