The grantor of a customs power of attorney (POA) to a licensed customs brokerage business is a limited partnership and imports textile goods. The grantor also has a POA with a freight forwarder with a special grant allowing the freight forwarder to appoint subagents, including customs brokers. Which of the following statements is legally FALSE ?
How to get there
19 CFR 141.39(a)(2): Limited partnershipA power of attorney granted by a limited partnership need only state the names of the general partners who have authority to bind the firm unless the partnership agreement provides otherwise. A copy of the partnership agreement must accompany the power of attorney. …
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. …
19 CFR 111.36(c)(3)The broker must execute a customs power of attorney directly with the importer of record …, and not via a freight forwarder or other third party …
Choice A says all general and limited partners must be listed. The rule requires only the general partners with authority to bind, so A is the false statement. The answer is A.
Why the other choices are wrong
B) Partnership agreement attached: true, § 141.39(a)(2).
C) New POA by March 1, 2026: true. Partnership POAs last no more than 2 years from execution (§ 141.34).
D) Direct POA with the broker despite the forwarder's subagent power: true, § 111.36(c)(3).
Note: CBP's key cites “19 CFR 131.34,” a typo for § 141.34.
Tip
Partnership POAs: general partnership, list all partners; limited partnership, list the general partners who can bind it and attach the agreement. Either way the POA lasts at most 2 years and ends when a new firm is formed by a change in membership (§ 141.39(b)).
Sources: 19 CFR 141.34, 141.39, 111.36(c)(3) (eCFR).
CBP answer key: Answer A · 19 CFR 141.39(a)(2); 19 CFR 111.36(c)(3); 19 CFR 131.34Source: CBP past exams ↗