at least five years and should be available for inspection by departmental officers. Duties Authorised clearances only against authorization: A CHA is required to clear goods for import or export with specific authorization from the principal, which must be produced whenever required by the Deputy or Assistant Commissioner. Personal clearance: The CHA must personally clear the goods or clear them through an employee designated by the Commissioner. All documents should list the CHA's name at the top. The CHA should not attempt to influence the conduct of customs officers in matters pending before him or his subordinates; there should be no threats, false accusations or duress against such officers, and no promise of advantage, benefit or gift should be made or bestowed on such officers. The CHA's duties should be discharged expeditiously, and he cannot charge more than the rates approved by the Commissioner. Conflicts of interest: If the CHA is a former officer of a department, he cannot represent any matter before a customs officer which he had considered as an officer. He cannot use facts which came to his knowledge as an officer. Correct advice: The CHA must advise the client to comply with the provisions of the Act and the regulations, diligently ensuring the imparting of correct, relevant information to the client for clearance of cargo or baggage. If there is non-compliance by a client, the CHA must bring it to the attention of the deputy or assistant commissioner. This regulation requires the CHA to provide information to the department. Fiscal accountability: The CHA must promptly pay the government all monies received from the client for duties and taxes. Any money received from the client or from the government should be promptly and fully accounted to the client. Record-keeping: A CHA should not attempt to gather information from government records if they are not provided by the appropriate officer. Access to records should not be denied, removed or concealed when sought by the Commissioner. Records and accounts must be maintained as directed by the Deputy or Assistant Commissioner, and available for inspection. All documents must be prepared in accordance with rules and orders. If the licence granted to a CHA is lost, the loss should be promptly reported to the Commissioner. If there is failure in compliance with obligations under Regulation 14, the Commissioner may prohibit a person from acting as a CHA. Handling changes Any change