19 CFR 111.27 : Customs Duties (§ 0.1 To Parts 400-599) — (§ 0.1 To Parts 135-140) — U.S. Customs And Border Protection, Department Of Homeland Security; Department Of The Treasury (§ 0.1 To Parts 135-140) — Customs Brokers (§ 111.0 To § 111.96) — Duties And Responsibilities Of Customs Brokers (§ 111.21 To § 111.45) — Audit or inspection of records.

4 Aug 2016

The Field Director, Regulatory Audit, will make any audit or inspection of the records required by this subpart to be kept and maintained by a broker as may be necessary to enable the port director and other proper officials of the Treasury Department to determine whether or not the broker is complying with the requirements of this part.

19 CFR 111.27