[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: 19CFR111.29]



[Page 517]

 

                        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.  111.29  Diligence in correspondence and paying monies.



    (a) Due diligence by broker. Each broker must exercise due diligence 

in making financial settlements, in answering correspondence, and in 

preparing or assisting in the preparation and filing of records relating 

to any customs business matter handled by him as a broker. Payment of 

duty, tax, or other debt or obligation owing to the Government for which 

the broker is responsible, or for which the broker has received payment 

from a client, must be made to the Government on or before the date that 

payment is due. Payments received by a broker from a client after the 

due date must be transmitted to the Government within 5 working days 

from receipt by the broker. Each broker must provide a written statement 

to a client accounting for funds received for the client from the 

Government, or received from a client where no payment to the Government 

has been made, or received from a client in excess of the Governmental 

or other charges properly payable as part of the client's customs 

business, within 60 calendar days of receipt. No written statement is 

required if there is actual payment of the funds by a broker.

    (b) Notice to client of method of payment--(1) All brokers must 

provide their clients with the following written notification:



    If you are the importer of record, payment to the broker will not 

relieve you of liability for Customs charges (duties, taxes, or other 

debts owed Customs) in the event the charges are not paid by the broker. 

Therefore, if you pay by check, Customs charges may be paid with a 

separate check payable to the ``U.S. Customs Service'' which will be 

delivered to Customs by the broker.



    (2) The written notification set forth in paragraph (b)(1) of this 

section must be provided by brokers as follows:

    (i) On, or attached to, any power of attorney provided by the broker 

to a client for execution on or after September 27, 1982; and

    (ii) To each active client no later than February 28, 1983, and at 

least once at any time within each 12-month period after that date. An 

active client means a client from whom a broker has obtained a power of 

attorney and for whom the broker has transacted customs business on at 

least two occasions within the 12-month period preceding notification.