In which of the following circumstances is a power of attorney required when filing a protest?
How to get there
19 CFR 174.3(a): When requiredWhen a protest is filed by a person acting as agent or attorney in fact for the principal, other than an attorney at law or a customhouse broker or his authorized employee acting in his behalf, there shall have been filed or shall be filed with the protest a power of attorney which either specifically authorizes such agent to make, sign, and file the protest or grants unlimited authority to such agent. No power of attorney to file a protest shall be required in the following cases: (1) Attorney at law. … (2) Customhouse broker or his employee. …
A power of attorney is needed only when an agent files and that agent is none of the three exempt filers. That's choice C, almost word for word. The answer is C.
Why the other choices are wrong
A) Filed directly by the importer: the importer is the principal, not an agent, so there's no one to authorize.
B) Filed by the importer's attorney at law: exempt under § 174.3(a)(1). Signing the protest counts as the attorney's declaration of good standing and authority.
D) Never required: other agents must file one, as the rule shows.
Tip
The broker exemption has a catch: under § 174.3(a)(2) the broker must still hold a general power of attorney (CBP Form 5291) from the principal. It just doesn't need a protest-specific one.
Sources: 19 CFR 174.3(a) (eCFR).
CBP answer key: Answer C · 19 CFR 174.3(a)Source: CBP past exams ↗