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October 2026, question 18

What type of Power of Attorney (POA) has Broker A executed with General Merchants? CUSTOMS (Import/Export) POWER OF ATTORNEY (1) Check appropriate box: LLC Individual Partnership/ Limited Partnership Corporation x Sole Proprietorship Other (Specify) (2) EIN/SS Number: (3) Importer Account Number(s): (4) Know all persons by these presents that, GENERAL MERCHANTS CORP. (Grantor) (5) A corporation doing business under the laws of the State or Country and Province of DELAWARE (6) Doing business as _____ (7) Residing or having a principal place of business at _____ hereby constitutes and appoints BROKER A (Grantee), its successors or assigns, through their officers, employees, and/or specifically authorized agents specifically authorized to act for such corporation by power of attorney, as a true and lawful agent and attorney of the Grantor named above for and in the name, place and stead of said Grantor from this day and in all U.S. Customs and Border Protection (Customs) Districts and in no other name, as Customs broker and to file entry/entry summary for all commercial shipments from January 15, 2024 onwards. The Grantor authorizes other duly licensed Customs brokers to act as Grantee’s agent. Signed: Thomas P. Willyard Capacity: VICE PRESIDENT of GENERAL MERCHANTS CORP. Date: JANUARY 15, 2024
A limited POA
A general POA with unlimited authority
An alternative POA for noncommercial shipments
A POA to appoint a subagent

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CBP's answer: A. A: A limited POA

A customs power of attorney not on CBP Form 5291 is either a general power of attorney with unlimited authority or a limited power of attorney as explicit in its terms (141.32). General Merchants' document authorizes Broker A only to file entry and entry summary for all commercial shipments from January 15, 2024 onward, which is a defined, limited scope, so A is right. It is not the unlimited general form, not for noncommercial shipments, and not an appointment of a subagent.

it shall be either a general power of attorney with unlimited authority or a limited power of attorney as explicit in its terms and executed in the same manner as a Customs Form 5291 19 CFR 141.32

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CBP's key cites: 19 CFR 141.32

Question and key from CBP's October 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).