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    <description>Section 146 and the CBLR require a Customs Broker licence to transact customs agency work; applicants must satisfy nationality, solvency, fitness and prescribed educational or professional criteria, pass written and oral examinations within set time-limits, pay the prescribed fee and furnish a bond and security. Licensed brokers must comply with specified duties including client authorisation, record-keeping, due diligence, payment and accounting of duties and avoidance of improper influence. The Commissioner may suspend, revoke or penalise a licence through a prescribed notice, inquiry and hearing process, without prejudice to other legal action.</description>
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