[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: 19CFR111.39]



[Page 520]

 

                        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.  111.39  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.