Section 14(g) in Customs House Agents Licensing Regulations, 1984
(g)promptly pay over to Government, when due, sums received for payment of any duty, tax or other debt or obligations owing to the Government and promptly account to his client for funds received for him from the Government or received from him in excess of Government or other charges payable in respect of the clearance of cargo or baggage on behalf of the client;
