[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: 19CFR111.39]

[Page 465]
 
                        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. 111.39  Advice to client.

    (a) Withheld or false information. A broker must not withhold 
information relative to any customs business from a client who is 
entitled to the information. Moreover, a broker must exercise due 
diligence to ascertain the correctness of any information which he 
imparts to a client, and he must not knowingly impart to a client false 
information relative to any customs business.
    (b) Error or omission by client. If a broker knows that a client has 
not complied with the law or has made an error in, or omission from, any 
document, affidavit, or other paper which the law requires the client to 
execute, he must advise the client promptly of that noncompliance, 
error, or omission.
    (c) Illegal plans. A broker must not knowingly suggest to a client 
or prospective client any illegal plan for evading payment of any duty, 
tax, or other debt or obligation owing to the U.S. Government.