October 2026, question 21

General Widgets, Limited Partnership (LP), a subsidiary of General Merchants, also hires Broker A to handle its customs business and executes the following POA. Why is this POA noncompliant? CUSTOMS POWER OF ATTORNEY KNOW ALL MEN BY THESE PRESENTS: That GENERAL WIDGETS, LP doing business as a limited partnership under the laws of the State of Texas residing or having a place of business at 2960 EL ZAPATO LAREDO, TEXAS hereby constitutes and appoints BROKER A, which may act through any of its licensed officers or employees duly authorized to sign documents 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 date and in ALL Customs Ports and in no other name, to make, endorse, sign, declare, or swear to any entry, withdrawal, declaration, certificate, bill of lading, carnet, or other document required by law or regulation in connection with the importation, transportation, or exportation of any merchandise shipped or consigned by or to said grantor; to perform any act or condition which may be required by law or regulation in connection with such merchandise; to receive any merchandise deliverable to said grantor. To receive, endorse and collect checks issued for Customs duty refunds in grantor’s name drawn on the Treasurer of the United States. This power of attorney is to remain in full force and effect until revocation in writing is duly given to and received by grantee; IN WITNESS WHEREOF: the said GENERAL WIDGETS LP has caused these presents to be sealed and signed: (Signature) ___Marco R. Robins___________ (Print Name) _MARCO ROBINS _____________ (Capacity) _MANAGING PARTNER_________ Date: ___JANUARY 2, 2026____________ Witness: (if required) ______________ (Signature) ____________________________ If you are the importer of record, payment to the broker will not relieve you of liability for Customs Charges (duties, taxes, or other debts owed CBP) in the event the charges are not paid by the broker. Therefore, if you pay by check, customs charges may be paid with a separate check payable to U.S. Customs and Border Protection which shall be delivered to CBP by the broker. Importers who wish to utilize this procedure must contact our office in advance to arrange timely receipt of duty checks.

1. Sub-POAs must be entered on CBP Form 5291.
2. The signatory does not have the authority to sign documents on behalf of General Widgets.
3. The POA does not affirm that General Merchants has full knowledge of the business relationship between its subsidiary and Broker A.
4. The POA has been granted for an unlimited period.

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).