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The clearance agent should keep, under penalty of
suspension, a register for three years in which he shall
record a summary of the customs formalities carried out by
him for others within the conditions determined by the
Director. He shall record, in particular, the amounts of
duties paid to the customs, the charges paid to the
clearance agent and any other expenses made in connection
with the formalities. The Department has a full authority to
inspect these records at any time without objection from the
agent. |