Obligations of Customs Brokers - CBEC's Customs Manual 2023 - Customs

6. Obligations of Customs Brokers: 6.1 Regulation 11 of the CBLR 2018 casts certain obligations on a Customs Broker. Some of the important obligations enjoin the Customs Broker are to: (a) obtain an authorisation from each of the companies, firms or individuals by whom he is for the time being employed as Customs Broker and produce such authorisation whenever required by the Assistant/Deputy Commissioner of Customs; (b) transact business in the Customs Station either personally or through an employee duly approved by the Assistant/Deputy Commissioner of Customs; (c) not represent a client in any manner to which the Customs Broker , as a former employee of the Central Board of Indirect taxes and Customs gave personal consideration, or as to the facts of which he gained knowledge, while in Government service; (d) advise his client to comply with the provisions of the Act and in case of non- compliance, shall bring the matter to the notice of the Assistant/Deputy Commissioner of Customs; (e) exercise due diligence to ascertain the correctness of any information which he imparts to a client with reference to any work related to clearance of cargo or baggage; (f) not withhold information contained in any order, instruction or public notice relating to clearance of cargo or baggage issued by the Commissioner of Customs, from a client who is entitled to such information; (g) promptly pay over to the Government, when due, sums received for payment of any duty, tax or other debt or obligations owing to the Government and promptly account to his client for funds received for him from the Government or received from him in excess of Governmental or other charges payable in respect of the clearance of cargo or baggage on behalf of the client; (h) not procure or attempt to procure directly or indirectly, information from the Government records or other Government sources of any kind to which access is not granted by the proper officer; (i) not attempt to influence the conduct of any official of the Customs Station in any matter pending before such official or his subordinates by the use of threat, false accusation, duress or the offer of any special inducement or promise of advantage or by the bestowing of any gift or favour or other thing of value; (j) not refuse access to, conceal, remove or destroy the whole or any part of any book, paper or other record, relating to his transactions as a Customs Broker which is sought or may be sought by Principal Commissioner of Customs or Commissioner of Customs; (k) maintain up to date record such as bill of entry , shipping bill , transhipment application and all correspondences and other papers relating to his business as Customs Broker and also accounts including financial transactions in an orderly and itemized manner as specified by Deputy / Assistant Commissioner of Customs; (l) immediately report the loss of license to the Principal Commissioner of Customs or Commissioner of Customs; (m) discharge duty as a Customs Broker with utmost speed and efficiency and without any delay; (n) verify correctness of Importer Exporter Code (IEC) number, Goods and Services Tax Identification Number (GSTIN),identity of his client and functioning of his client at the declared address by using reliable, independent, authentic documents, data or information; (o) Inform any change of postal address, telephone number, e- mail etc. to the Deputy Commissioner / Assistant Commissioner of Customs within 1 month of such change. (p) maintain all records and accounts that are required to be maintained under CBLR, 2018 and preserve for at least five years and all such records and accounts shall be made available at any time for the inspection of officers authorised for this purpose; and (q) co-operate with the Customs authorities and shall join investigations promptly in the event of an inquiry against them or their employees.