(1) Every customs broker and every employer of a customs clerk or apprentice shall—
(a) establish and maintain a registered office;
(b) keep adequate records of all—
(i) transactions pertaining to his or her import and export undertakings and of all customs documents processed by him or her,
(ii) the names of customs clerks and apprentices working for him or her in the form prescribed in Schedule 6; and
(c) retain copies of all correspondence, bills, accounts, statements and other papers relating to his or her transactions with Customs.
(2) All records and papers described in sub-regulation (1) shall be retained and preserved by every customs broker or employer for a period of 5 years and such records and papers shall be available at any time for examination by the Commission or by any person duly authorized by the Commission.
(3) Where a customs clerk or apprentice is no longer employed with a customs broker or employer that customs broker or employer shall immediately notify the Commission of such termination of employment.
(4) Any disciplinary action against a customs clerk or apprentice shall be immediately reported to the Commission by the customs broker or employer.
(5) Every customs broker, customs clerk or apprentice shall furnish to his or her client or employer evidence of all payments made in respect of the client's or employer's importation or exportation.
(6) Where a customs broker, customs clerk or apprentice knows or has reason to believe that his or her client or employer has failed to comply with a provision of the laws relating to customs and excise or other related matters, he or she shall—
(a) promptly advise his or her client or employer of the non-compliance;
(b) where the client continues not to comply, report such facts to the Comptroller.