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April 2024, question 3

ZXY Importer (ZXY) is switching customs brokerages. ZXY is terminating its relationship with Slick Customs Brokerage Co. (Slick). The power of attorney contract between ZXY and Slick was granted for an unlimited time period. Which of the following parings correctly indicates who may revoke the power of attorney between ZXY as the principal and Slick as the agent?
Principal Yes, Agent No
Principal No, Agent Yes
Principal No, Agent No
Principal Yes, Agent Yes

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CBP's answer: D. D: Principal Yes, Agent Yes

Section 141.35 lets any power of attorney be revoked at any time by written notice given to and received by CBP. The rule does not limit revocation to one side, so both the principal (ZXY) and the agent (Slick) can revoke it, even though it was granted for an unlimited period.

Any power of attorney shall be subject to revocation at any time by written notice given to and received by CBP 19 CFR 141.35

Search for: subject to revocation at any time

CBP's key cites: 19 CFR 141.35

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).