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October 2024, question 11
Broker Compliance · Entry and release
Which of the following limitations in a limited power of attorney between a broker and an importer would NOT be permitted under Customs regulations?
- Both the importer and the broker are corporations and the power of attorney agreement, executed on October 27, 2024, specifies that it is valid until October 27, 2026.
- Both the importer and the broker are corporations and the power of attorney agreement specifies that the broker may only file entry on the importer's shipments arriving at the Newark/New York Customs port of entry.
- Both the importer and the broker are partnerships and the power of attorney agreement, executed on October 27, 2024, specifies that it is valid until October 31, 2026.
- Both the importer and the broker are individuals and the power of attorney agreement specifies that the only customs business that the broker may perform on behalf of the importer is to make, sign, and file protests.
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CBP's answer: C. C: Both the importer and the broker are partnerships and the power of attorney agreement, executed on October 27, 2024, specifies that it is valid until October 31, 2026.
CBP keyed C as the limit that is not permitted. A power of attorney issued by a partnership cannot run longer than 2 years from execution, and one signed October 27, 2024 and valid to October 31, 2026 runs a few days over. Corporations and individuals may have unlimited duration, and a power may be limited to part of the principal's customs business (a port or only protests).
Powers of attorney issued by a partnership shall be limited to a period not to exceed 2 years from the date of execution. 19 CFR 141.34
A power of attorney may be executed for the transaction by an agent or attorney of a specified part or all the Customs business of the principal. 19 CFR 141.31(a)
Search for: duration of power of attorney partnership 2 years
CBP's key cites: 19 CFR 141.34; 19 CFR 141.31(a)
Question and key from CBP's October 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).