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April 2026, question 4
Broker Compliance · Entry and release
Torres & Sons, a partnership, executed a power of attorney (POA) with Kent Customs Brokers (KCB) on May 1, 2024. Torres and Sons ended its business relationship with KCB on April 20, 2026, and wishes to also end KCB's POA. Any of the following measures would terminate the POA between Torres and Sons and KCB EXCEPT:
- Providing a written notice of the POA's revocation to CBP electronically and receiving confirmation of the notice's receipt.
- Waiting until the POA expires on May 1, 2026.
- Executing a new POA with a different customs broker.
- Forming a new firm by adding an additional member to the partnership.
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CBP's answer: C. C: Executing a new POA with a different customs broker.
The question asks which step would NOT end the power of attorney, and C is the answer: signing a new power of attorney with a different broker does not revoke the one held by KCB. A works under 141.35 (written notice received by CBP, electronically allowed). B works because a partnership's power of attorney is limited to 2 years under 141.34, and May 1, 2024 plus 2 years is May 1, 2026. D works because a new firm formed by a change in membership means the antecedent firm's power of attorney is no longer recognized (141.39(b)).
When a new firm is formed by a change in membership, no power of attorney filed by the antecedent firm shall thereafter be recognized for any Customs purpose. 19 CFR 141.39(b)
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
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CBP's key cites: 19 CFR 141.39
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).