CustomsBrokerLicenseExam

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October 2025, question 10

Broker Compliance · Entry and release

The U.S. Department of Defense (DoD), an agency or office of the United States Government, hires a licensed customs broker for the importation of armor equipment to be used in a new concept unmanned tank style vehicle. The DoD instructs the broker that a power of attorney is NOT required due to the nature and sensitivity of the importation, and the fact that the equipment is for the account of the DoD. Which of the below statements is TRUE?

  1. When merchandise is imported by the DoD it is automatically duty-free.
  2. The power of attorney is not required where the DoD is to act as Importer of Record (IOR) due to inherent sensitivities.
  3. When merchandise is imported by a U.S. government agency it is exempt from examination by CBP.
  4. Merchandise imported by, or for the account of the DoD, is subject to ordinary Customs entry requirements and a Power of attorney is required if a customs broker is used.
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CBP's answer: D. D: Merchandise imported by, or for the account of the DoD, is subject to ordinary Customs entry requirements and a Power of attorney is required if a customs broker is used.

Section 10.100 says importations by or for any U.S. Government agency are subject to the usual Customs entry and examination requirements, and to duty absent an express exemption. Section 141.46 requires a broker to obtain a valid power of attorney before transacting customs business for a principal. So with a broker, a POA is required (D); duty-free status, examination exemption and a POA waiver are not provided.

importations made by or for the account of any agency or office of the United States Government are subject to the usual Customs entry and examination requirements 19 CFR 10.100
Before transacting Customs business in the name of his principal, a customhouse broker is required to obtain a valid power of attorney to do so. 19 CFR 141.46

Search for: importations made by or for the account of any agency or office of the United States Government

CBP's key cites: 19 CFR 141.46; 19 CFR 10.100

Question and key from CBP's October 2025 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).