Regulations Governing the Establishment and Management of Customs Brokers Article 22

Under one of the following circumstances, the customs clearance agent should refuse to approve import/export declaration forms, as well as should report matter to the customs authorities:1. The customer or the customs broker employer demands that the agent sign a fraudulent or false declaration form.2. The customer or the customs broker employer intentionally refused to provide factual or the necessary information or documents.3. Other acts of suppression or deception of the customer or the customs broker employer making it impossible to accurately evaluate and sign a declaration form.