Drawback entries need specific authority and must be signed by designated individuals. A power of attorney is necessary for customs business, allowing unlicensed consultants to perform certain activities. Compliance programs are essential for minimizing penalties, with eligibility based on accurate statements. Licensed customs brokers must adhere to laws and maintain knowledge, while effective record keeping is crucial for drawback filing and customs regulation compliance.

#Code of Federal Regulations (CFR) Title 19
#Part 190