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<h1>Customs Brokers Licensing: Regulation 14 Allows Structure Changes; Heirs Can Continue with Approval and Exam Within Two Years.</h1> Regulation 14 of the Customs Brokers Licensing Regulations, 2013 addresses changes in the constitution of a licensed concern. If a licensee transitions their business structure to a firm or company, the new entity can operate as a Customs Broker through a qualified employee with the approval of the relevant Customs authority. In cases where the licensee has passed away, the legal heir, if an adult and a 'H' card holder, may continue as a Customs Broker with approval, provided they pass the required examination within two years of the original licensee's death.