Regulations Governing the Establishment and Management of Customs Brokers Article 24-1

A customs broker employee processing customs related matters inside the Customs area of jurisdiction should carry his/her customs broker identification card and strictly observe and accept the legitimate instructions of Customs officials. When processing customs declaration or duty payment matters with Customs, said employee serves as a representative of the customs broker, as such, the represented customs broker shall be held liable for whatever actions said employee may take. However, where the customs broker has taken all the necessary measures and caution during the employment of such employee or during the supervision of the employee's action, the custom broker shall be indemnified from the aforementioned liability.