CustomsBrokerLicenseExam

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April 2026, question 15

Broker Compliance · Broker licensing and duties

Which of the following documents must be filed with CBP in circumstances where a licensed customs broker's employee is authorized to transact customs business on behalf of the broker?

  1. Statement identifying an employee as authorized to transact customs business on a licensed broker's behalf
  2. Power of attorney authorizing an employee to sign documents pertaining to customs business on a licensed broker's behalf
  3. Evidence of employment by the brokerage, attached to each document signed by the employee
  4. Power of attorney executed with the client, attached to each document signed by the employee
Show the answer and walk-through

CBP's answer: A. A: Statement identifying an employee as authorized to transact customs business on a licensed broker's behalf

An employee who is authorized to transact customs business (not just sign documents) on the broker's behalf requires the broker to file a statement with the processing Center identifying that employee (111.2(a)(2)(ii)(A)(2)), so A is right. For signing authority the power of attorney is not filed with CBP at all, which rules out B, and nothing requires attaching evidence of employment or a client power of attorney to each document.

The broker has filed with the processing Center a statement identifying the employee as authorized to transact customs business on his behalf. 19 CFR 111.2(a)(2)(ii)(A)(2)

Search for: statement identifying the employee as authorized

CBP's key cites: 19 CFR 111.2(a)(2)(ii)(A)(1)

Question and key from CBP's April 2026 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).