CustomsBrokerLicenseExam

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April 2026, question 3

Broker Compliance · Broker licensing and duties

Smith Logistics LLC ("Smith Logistics") is a freight forwarder and licensed customs broker. Smith Logistics has executed a valid power of attorney to authorize its unlicensed employee, Erin Johnson, to sign documents pertaining to customs business on its behalf. Which ONE of the following statements is TRUE for this scenario?

  1. Smith Logistics must provide proof of the existence of the power of attorney to CBP upon CBP's request.
  2. Smith Logistics must file a statement with the processing Center identifying Erin Johnson as a party authorized to sign documents pertaining to customs business on its behalf.
  3. Smith Logistics must file a copy of the power of attorney with CBP before Erin Johnson may begin signing documents pertaining to customs business on its behalf.
  4. Smith Logistics must provide CBP with proof that Erin Johnson is at least 21 years old and is a citizen of the United States before she may begin signing documents pertaining to customs business on its behalf.
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CBP's answer: A. A: Smith Logistics must provide proof of the existence of the power of attorney to CBP upon CBP's request.

When a broker has executed a power of attorney authorizing an unlicensed employee to sign documents, 111.2(a)(2)(ii)(A)(1) says the broker does not have to file the power of attorney with CBP, but must provide proof of its existence upon request. That makes A true and B, C and D wrong, since none of them requires a filing or proof of age and citizenship.

The broker is not required to file the power of attorney with CBP, but must provide proof of its existence to CBP upon request 19 CFR 111.2(a)(2)(ii)(A)(1)

Search for: proof of its existence to CBP upon request

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).