# 19 C.F.R. § 111.29 (2026): Diligence in correspondence and paying monies > Federal · Regulations · In force URL: https://www.frixlaw.com/law-library/statutes/CFR_T19_P111_S111_29 ## Section - **Citation:** 19 C.F.R. § 111.29 (2026) - **Heading:** Diligence in correspondence and paying monies - **Jurisdiction:** Federal - **Kind:** Regulations - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** Title 19 CFR: Customs Duties / Chapter I: U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY › DEPARTMENT OF THE TREASURY / Part 111: CUSTOMS BROKERS / Subpart C: Duties and Responsibilities of Customs Brokers / § 111.29: § 111.29 Diligence in correspondence and paying monies. ## Text (a) Due diligence by broker. Each broker must exercise due diligence in making financial settlements, in answering correspondence, and in preparing or assisting in the preparation and filing of records relating to any customs business matter handled by him as a broker. Payment of duty, tax, or other debt or obligation owing to the Government for which the broker is responsible, or for which the broker has received payment from a client, must be made to the Government on or before the date that payment is due. Payments received by a broker from a client after the due date must be transmitted to the Government within 5 working days from receipt by the broker. Each broker must provide a written statement to a client accounting for funds received for the client from the Government, or received from a client where no payment to the Government has been made, or received from a client in excess of the Governmental or other charges properly payable as part of the client's customs business, within 60 calendar days of receipt. No written statement is required if there is actual payment of the funds by a broker. (b) Notice to client of method of payment . (1) All brokers must provide their clients with the following written notification: If you are the importer of record, payment to the broker will not relieve you of liability for customs charges (duties, taxes, or other debts owed CBP) in the event the charges are not paid by the broker. Therefore, if you pay by check, customs charges may be paid with a separate check payable to the “U.S. Customs and Border Protection” which will be delivered to CBP by the broker. (2) The written notification set forth in paragraph (b)(1) of this section must be provided by brokers as follows: oms charges (duties, taxes, or other debts owed CBP) in the event the charges are not paid by the broker. Therefore, if you pay by check, customs charges may be paid with a separate check payable to the “U.S. Customs and Border Protection” which will be delivered to CBP by the broker. (2) The written notification set forth in paragraph (b)(1) of this section must be provided by brokers as follows: (i) On, or attached to, any power of attorney provided by the broker to a client for execution on or after September 27, 1982; and (ii) To each active client no later than February 28, 1983, and at least once at any time within each 12-month period after that date. An active client means a client from whom a broker has obtained a power of attorney and for whom the broker has transacted customs business on at least two occasions within the 12-month period preceding notification. ## Nearby sections - [19 C.F.R. § 111.21 (2026) § 111.21 Record of transactions.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P111_S111_21.md) - [19 C.F.R. § 111.23 (2026) § 111.23 Retention of records.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P111_S111_23.md) - [19 C.F.R. § 111.24 (2026) § 111.24 Records confidential.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P111_S111_24.md) - [19 C.F.R. § 111.25 (2026) § 111.25 Records must be available.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P111_S111_25.md) - [19 C.F.R. § 111.26 (2026) § 111.26 Interference with examination of records.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P111_S111_26.md) - [19 C.F.R. § 111.27 (2026) § 111.27 Audit or inspection of records.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P111_S111_27.md) - [19 C.F.R. § 111.28 (2026) § 111.28 Responsible supervision and control.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P111_S111_28.md) - [19 C.F.R. § 111.29 (2026) § 111.29 Diligence in correspondence and paying monies.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P111_S111_29.md) - [19 C.F.R. § 111.30 (2026) § 111.30 Notification of change in address, organization, name, or location of business records; status report; termination of brokerage business.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P111_S111_30.md) - [19 C.F.R. § 111.31 (2026) § 111.31 Conflict of interest.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P111_S111_31.md) - [19 C.F.R. § 111.32 (2026) § 111.32 False information.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P111_S111_32.md) - [19 C.F.R. § 111.33 (2026) § 111.33 Government records.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P111_S111_33.md) - [19 C.F.R. § 111.34 (2026) § 111.34 Undue influence upon Department of Homeland Security employees.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P111_S111_34.md) - [19 C.F.R. § 111.35 (2026) § 111.35 Acceptance of fees from attorneys.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P111_S111_35.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T19_P111_S111_29. 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