Code of Federal Regulations · Section
§ 111.26 — Interference With Examination Of Records
19 C.F.R. § 111.26
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Except in accordance with the provisions of part 163 of this chapter, a broker must not refuse access to, conceal, remove, or destroy the whole or any part of any record relating to his transactions as a broker which is being sought, or which the broker has reasonable grounds to believe may be sought, by the Department of Homeland Security or any representative of the Department of Homeland Security, nor may he otherwise interfere, or attempt to interfere, with any proper and lawful efforts to procure or reproduce information contained in those records.
Authorizing Statute
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Rules and forms prescribed by Secretary19 U.S.C. § 66
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Entry of merchandise19 U.S.C. § 1484
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Fees and charges for Government services and things of value31 U.S.C. § 9701
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Fees for certain customs services19 U.S.C. § 58c