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 :
How to get there
This is an "EXCEPT" question: three choices do end the POA and one doesn't. Check each against the three Part 141 rules that end a POA.
19 CFR 141.34: DurationPowers of attorney issued by a partnership shall be limited to a period not to exceed 2 years from the date of execution. All other powers of attorney may be granted for an unlimited period.
19 CFR 141.35: RevocationAny power of attorney shall be subject to revocation at any time by written notice given to and received by CBP, either at the port of entry or electronically.
19 CFR 141.39(b): Change in partnersWhen 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.
- A is a written revocation received by CBP electronically, so § 141.35 ends it. ✔
- B: Torres & Sons is a partnership, so its POA can't last more than 2 years. Executed May 1, 2024, it ends by May 1, 2026. ✔
- D: adding a member forms a new firm, and § 141.39(b) says the old firm's POA is no longer recognized. ✔
That leaves C.
Why C is the exception
C) Executing a new POA with a different broker: nothing in Part 141 makes a new POA cancel an earlier one. An importer can have powers of attorney with several brokers at once. To end KCB's authority, Torres & Sons would still need to revoke it in writing (§ 141.35), or let the two-year limit run.
Trap!
The partnership trap: the 2-year cap applies only to POAs issued by partnerships. A corporation's or individual's POA can run indefinitely. Read the entity type in the question first.
Sources: 19 CFR 141.34, 141.35, 141.39 (eCFR).
CBP answer key: Answer C · 19 CFR 141.39, 19 CFR 141.34, 19 CFR 141.35Source: CBP past exams ↗