Customs Broker Obligations: brokers must verify clients, maintain records, remit dues, and cooperate with customs inquiries. Customs brokers must obtain client authorisations, transact business personally or via approved employees, verify client identity and statutory identifiers with reliable documents, maintain and preserve detailed transactional and financial records for inspection, exercise due diligence in information provided to clients, promptly remit and account for government dues, report licence loss, notify contact changes, cooperate with inquiries, and must not procure unauthorised government records or attempt improper influence of officials.