CustomsBrokerLicenseExam

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October 2026, question 20

Practical Exercise · Broker licensing and duties

Ms. Dowd presents Broker A with the following authorization to transact customs business on behalf of another client, USA Imports, a nonresident principal. Which ONE of the following statements is TRUE regarding this POA? CUSTOMS POWER OF ATTORNEY USA IMPORTS (Grantor) hereby authorizes BROKER A (Grantee) as its true and lawful agent and attorney-in-fact to sign documents and transact other business on behalf of the Grantor, from September 30, 2026, onward. Signed: Giovanni Ferrera Capacity: PRESIDENT of USA IMPORTS Date: SEPTEMBER 30, 2026

  1. Broker A may act on the authority granted in this POA to transact customs business on behalf of USA Imports and compensate Ms. Dowd for the referral only if Ms. Dowd transmits to USA Imports a true copy of Broker A’s brokerage charges and an itemized list of any charges to be collected for Ms. Dowd’s account through Broker A.
  2. Broker A may act on the authority granted in this POA to transact customs business on behalf of USA Imports only if Ms. Dowd was granted authority to sign documents on behalf of USA Imports in a preexisting POA.
  3. Broker A may NOT act on the authority granted in this POA to transact customs business on behalf of USA Imports because it was executed via a freight forwarder.
  4. Broker A may NOT act on the authority granted in this POA to transact customs business on behalf of USA Imports unless the POA is also signed by Ms. Dowd who is also authorized to accept service of process on behalf of USA Imports.
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CBP's answer: C. C: Broker A may NOT act on the authority granted in this POA to transact customs business on behalf of USA Imports because it was executed via a freight forwarder.

Section 111.36(c)(3) requires a broker to execute a customs power of attorney directly with the importer of record, and not via a freight forwarder or other third party. USA Imports' power of attorney was presented through Ms. Dowd, so Broker A may not act on it, and C is right. The other choices add conditions, such as a prior forwarder authority or Ms. Dowd's signature, that the rule does not provide.

The broker must execute a customs power of attorney directly with the importer of record or drawback claimant, and not via a freight forwarder or other third party 19 CFR 111.36(c)(3)

Search for: not via a freight forwarder or other third party

CBP's key cites: 19 CFR 111.36(c)(3)

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).