C.F.R. » Title 19 » CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY › PART 111—CUSTOMS BROKERS › Subpart C—Duties and Responsibilities of Customs Brokers

19 C.F.R. § 111.39

Advice to client

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(a) Withheld or false information. A broker must not withhold information from a client relative to any customs business it conducts on behalf of a client who is entitled to the information. The broker must not knowingly impart to a client false information relative to any customs business.

(b) Due diligence. A broker must exercise due diligence to ascertain the correctness of any information which the broker imparts to a client, including advice to the client on the proper payment of any duty, tax, or other debt or obligation owing to the U.S. Government.

(c) 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 record which the law requires the client to execute, he must advise the client promptly of that noncompliance, error, or omission. The broker must advise the client on the proper corrective actions required and retain a record of the broker's communication with the client in accordance with §§ 111.21 and 111.23.

(d) 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.

[T.D. 00-17, 65 FR 13891, Mar. 15, 2000, as amended by CBP Dec. 22-21, 87 FR 63318, Oct. 18, 2022]
Notes of Decisions
Cited in 3 cases (1 in the last 5 years), 1992–2023 · leading case: Anderson v. United States, 799 F. Supp. 1198 (Ct. Intl. Trade 1992).
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Anderson v. United States, 799 F. Supp. 1198 (Ct. Intl. Trade 1992). · cites it 3× “29 2 by failing to exercise due diligence in making financial settlements, payments of duties, and written accountings to clients; 19 C.F.R. § 111.39 3 by withholding information from clients; 19 C.”
Urbano v. United States, 967 F. Supp. 1322 (Ct. Intl. Trade 1997). “37 (1994) (forbidding a broker from ”permit[ing] his license, permit, or his name to be used by or for any unlicensed person, other than his own employees authorized to act for him”); 19 C.F.R. § 111.39 (a) (1994) (forbidding brokers from ”withhold[ing] information relative to…”
JAS Supply Inc v. Radiant Customs Servs. Inc (W.D. Wash. 2023). “” 19 CFR § 111.39 (a). This is an affirmative duty separate from the 16 subsequent duty of candor imposed by the same regulatory provision.”
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