The U.S. Department of Defense (DoD), an agency or office of the United States Government, hires a licensed customs broker for the importation of armor equipment to be used in a new concept unmanned tank style vehicle. The DoD instructs the broker that a power of attorney is NOT required due to the nature and sensitivity of the importation, and the fact that the equipment is for the account of the DoD. Which of the below statements is TRUE ?
How to get there
19 CFR 10.100: Entry, examination, and tariff statusExcept as otherwise provided … importations made by or for the account of any agency or office of the United States Government are subject to the usual Customs entry and examination requirements. In the absence of express exemptions from duty, such as are contained in subheadings 9808.00.10 … or other subheadings … providing for free entry, such importations are also subject to duty.
19 CFR 141.46Before transacting Customs business in the name of his principal, a customhouse broker is required to obtain a valid power of attorney to do so. He is not required to file the power of attorney with CBP. …
DoD's imports follow ordinary entry rules, and the broker needs a POA no matter who the client is. The answer is D.
Why the other choices are wrong
A) Automatically duty-free: no. Government imports owe duty unless an express exemption applies (for example, specific 9808 subheadings).
B) No POA because of sensitivity: § 141.46 has no such exception. Sensitivity doesn't change the broker's obligation.
C) Exempt from examination: § 10.100 says the opposite: "subject to the usual Customs entry and examination requirements."
Trap!
"Government" sounds like it should mean "exempt," but the default is the reverse. Government imports are entered, examined and dutiable like anyone else's, unless a specific provision (such as 9808 subheadings or §§ 10.101–10.104) says otherwise.
Sources: 19 CFR 10.100; 141.46 (eCFR).
CBP answer key: Answer D · 19 CFR 141.46; 19 CFR 10.100Source: CBP past exams ↗