X-Rocs, Inc. (X-Rocs) imports multifunction digital office machines (copiers) with copy, print, fax, and scan functions to the U.S. from Korea. X-Rocs has a valid limited power of attorney (POA) with Expeditious Customs Brokers, LLC (Expeditious), limited to entering imported merchandise for consumption. Four years after importation, if the copiers have not sold in the U.S., X-Rocs exports the copiers to India. X-Rocs has a valid limited POA with Trade Experts Customs Brokers (TradeEx) for its drawback program. X-Rocs’ Vice President has signed a POA granting X-Rocs’ Trade Compliance Manager, who is not a licensed customs broker, the power to sign contracts and business documents on behalf of X-Rocs. A broker at TradeEx executed a POA with an unlicensed employee to sign customs business documents on behalf of TradeEx. Of the list below, who does NOT have the authority to sign drawback entries submitted to CBP on behalf of X-Rocs?
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