19 CFR § 111.27 - Audit or inspection of records.

---
identifier: "/us/cfr/t19/s111.27"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 111.27 - Audit or inspection of records."
title_number: 19
title_name: "Customs Duties"
section_number: "111.27"
section_name: "Audit or inspection of records."
chapter_name: "U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY"
part_number: "111"
part_name: "CUSTOMS BROKERS"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "19 U.S.C. 66, 1202 (General Note 3(i), Harmonized Tariff Schedule of the United States), 1624; 1641."
regulatory_source: "T.D. 00-17, 65 FR 13891, Mar. 15, 2000, unless otherwise noted."
cfr_part: "111"
---


# 111.27 Audit or inspection of records.

The Field Director, Regulatory Audit, will make any audit or inspection of the records required by this subpart to be kept and maintained by a broker as may be necessary to enable DHS, or other duly accredited officers or agents of the United States, to determine whether or not the broker is complying with the requirements of this part.

[T.D. 00-17, 65 FR 13891, Mar. 15, 2000, as amended by CBP Dec. 22-21, 87 FR 63316, Oct. 18, 2022]