CustomsBrokerLicenseExam

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April 2024, question 14

Broker Compliance · Liquidation, reliquidation and protests

In which of the following circumstances is a power of attorney required when filing a protest?

  1. When the protest is filed directly by the importer.
  2. When the protest is filed by the importer’s attorney-at-law.
  3. When a protest is filed by the importer's agent, and that agent is not an attorney at law, a licensed customs broker, or an authorized employee of a licensed customs broker.
  4. A power of attorney is not required to file a protest.
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CBP's answer: C. C: When a protest is filed by the importer's agent, and that agent is not an attorney at law, a licensed customs broker, or an authorized employee of a licensed customs broker.

A power of attorney must accompany a protest filed by an agent or attorney in fact other than an attorney at law, a customhouse broker or the broker's authorized employee. So when the importer's agent is none of those, a power of attorney is required (C). The importer filing directly and an attorney at law are exempt.

other than an attorney at law or a customhouse broker or his authorized employee acting in his behalf, there shall have been filed or shall be filed with the protest a power of attorney 19 CFR 174.3(a)

Search for: power of attorney to file a protest

CBP's key cites: 19 CFR 174.3(a)

Question and key from CBP's April 2024 exam and answer key. The walk-through is ours; quotes are from the pinned editions in the reference viewer (HTSUS 2026 Basic, 19 CFR 2025 edition).