Which of the following limitations in a limited power of attorney between a broker and an importer would NOT be permitted under Customs regulations?
How to get there
19 CFR 141.31(a)A power of attorney may be executed for the transaction by an agent or attorney of a specified part or all the Customs business of the principal.
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.
In C the importer (the grantor) is a partnership. October 27, 2024 plus 2 years is October 27, 2026, so a POA valid until October 31, 2026 runs 4 days too long. The answer is C.
Why the other choices are wrong
A) Corporations, 2-year term: corporate POAs may run for any period, so a 2-year limit is fine.
B) Limited to one port: a POA may cover “a specified part” of the principal's customs business (§ 141.31(a)).
D) Individuals, protests only: again a specified part of the business, which is allowed.
Tip
The 2-year cap depends on the grantor. It applies when the principal granting the POA is a partnership, whatever the broker's legal form. Count from the date of execution.
Sources: 19 CFR 141.31(a), 141.34 (eCFR).
CBP answer key: Answer C · 19 CFR 141.34; 19 CFR 141.31(a)Source: CBP past exams ↗