[Code of Federal Regulations]
[Title 19, Volume 1]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR111.27]

[Page 470-471]
 
                        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. 111.27  Audit or inspection of records.

    The Field Director, Regulatory Audit Division, will make any audit 
or inspection of the records required by this subpart to be kept and 
maintained by a broker as may be necessary to enable the port director 
and other proper officials of the Treasury Department to determine 
whether or not the broker is

[[Page 471]]

complying with the requirements of this part.