ZXY Importer (ZXY) is switching customs brokerages. ZXY is terminating its relationship with Slick Customs Brokerage Co. (Slick). The power of attorney contract between ZXY and Slick was granted for an unlimited time period. Which of the following parings correctly indicates who may revoke the power of attorney between ZXY as the principal and Slick as the agent?
How to get there
19 CFR 141.35Any 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.
The rule doesn't limit who may give the written notice: “any power of attorney … at any time.” The principal (ZXY) can revoke its grant, and the agent (Slick) can renounce the agency. An unlimited term means no automatic expiry; it doesn't make the POA irrevocable. The answer is D.
Why the other choices are wrong
A) Principal only, B) Agent only and C) Neither: § 141.35 makes every POA revocable at any time on written notice to CBP, so neither party is locked in.
Tip
POA lifecycle: partnership POAs expire in 2 years (§ 141.34); any POA can be revoked any time by written notice to CBP (§ 141.35); brokers keep revoked POAs for 5 years (§ 111.23(b)).
Sources: 19 CFR 141.35, 141.34, 111.23(b) (eCFR).
CBP answer key: Answer D · 19 CFR 141.35Source: CBP past exams ↗