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October 2025, question 9
Broker Compliance · Liquidation, reliquidation and protests
When a protest is filed on behalf of a principal by an agent, who is not an attorney at law or a customhouse broker or his authorized employee, what document must also be filed to demonstrate the agent is authorized to file protest?
- Articles of incorporation
- Certificate of authority
- Letter of intent
- Power of attorney
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CBP's answer: D. D: Power of attorney
Section 174.3(a) requires an agent filing a protest for a principal, other than an attorney at law or a customhouse broker or the broker's employee, to file a power of attorney that specifically authorizes protest filing or grants unlimited authority (D).
there shall have been filed or shall be filed with the protest a power of attorney which either specifically authorizes such agent to make, sign, and file the protest or grants unlimited authority to such agent 19 CFR 174.3(a)
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CBP's key cites: 19 CFR 174.3(a)
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).