Which statement accurately reflects the duration limitations for powers of attorney?
How to get there
19 CFR 141.34Powers 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.
The answer is C.
Why the other choices are wrong
A) Reverses the rule. Partnerships are the ones limited to 2 years.
B) Only partnership POAs carry the 2-year cap.
D) The partnership limit is 2 years, not 5.
Tip
Partnership POA = 2 years max, measured from execution, because partnership membership changes. A change of partners also ends the old firm's POA (§ 141.39(b)).
Source: 19 CFR 141.34 (eCFR).
CBP answer key: Answer C · 19 CFR 141.34Source: CBP past exams ↗