Customs broker obligations require due diligence, recordkeeping, client authorisations and cooperation with customs authorities in regulatory matters. Customs brokers must obtain and produce client authorisations, transact business personally or via authorised employees, verify client identity and registrations using reliable independent documents, and exercise due diligence in information provided. They must advise clients on legal compliance and report non compliance, refrain from using confidential government information or representing clients on matters where they gained government knowledge, remit government dues promptly, maintain and preserve orderly records and accounts for inspection, and cooperate with customs authorities and investigations.