Customs broker obligations require authorisation, due diligence, timely remittance and robust recordkeeping to ensure compliance. Regulation 11 sets forth duties for Customs Brokers: obtain and produce employer authorisations; transact personally or through an approved employee; verify client identity and IEC using reliable independent documents; exercise due diligence and advise clients to comply with the Act; promptly remit government dues and account to clients; maintain current, itemised business and financial records; report loss of licence and notify contact changes; and refrain from conflicts of interest, unauthorized access to government records, influencing officials improperly, or concealing transactional records.