[Code of Federal Regulations]

[Title 19, Volume 1]

[Revised as of April 1, 2005]

From the U.S. Government Printing Office via GPO Access

[CITE: 19CFR111.26]



[Page 515]

 

                        TITLE 19--CUSTOMS DUTIES

 

   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 

              HOMELAND SECURITY; 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.