Duty of customs broker to provide customs declaration

(1) A customs broker shall provide the importer or exporter on whose behalf the customs broker is acting, with all relevant 14 customs declarations that relate to the business of the importer or exporter. (2) A person who fails to comply with subregulation (1) commits an offence and is liable on summary conviction to a fine of not less than $500 and not exceeding $5,000. at