When a protest is filed on behalf of a principal by an agent, who is not an attorney at law or a customhouse broker or his authorized employee, what document must also be filed to demonstrate the agent is authorized to file protest?
How to get there
19 CFR 174.3(a): Power of attorney to file protestWhen a protest is filed by a person acting as agent or attorney in fact for the principal, other than an attorney at law or a customhouse broker or his authorized employee … there shall have been filed or shall be filed with the protest a power of attorney which either specifically authorizes such agent to make, sign, and file the protest or grants unlimited authority to such agent. …
The answer is D, a power of attorney.
Why the other choices are wrong
A) Articles of incorporation: they show that a corporation exists, not that an agent is authorized to protest for it.
B) Certificate of authority and C) Letter of intent: neither is the document § 174.3 requires.
Tip
No POA needed for an attorney at law (signing is a declaration of authority) or a customs broker or its employee (but the broker must hold a general POA on CF 5291). Partnership POAs for protests are limited to 2 years, and any POA can be revoked by written notice (§ 174.3(c)–(d)).
Source: 19 CFR 174.3 (eCFR).
CBP answer key: Answer D · 19 CFR 174.3(a)Source: CBP past exams ↗