April 2026 — Question 4
Torres & Sons, a partnership, executed a power of attorney (POA) with Kent Customs Brokers (KCB) on May 1, 2024. Torres and Sons ended its business relationship with KCB on April 20, 2026, and wishes to also end KCB's POA. Any of the following measures would terminate the POA between Torres and Sons and KCB EXCEPT:
- AProviding a written notice of the POA's revocation to CBP electronically and receiving confirmation of the notice's receipt.
- BWaiting until the POA expires on May 1, 2026.
- CExecuting a new POA with a different customs broker.✓ CBP's answer
- DForming a new firm by adding an additional member to the partnership.
CBP's cited authority
§ 19 CFR 141.39§ 19 CFR 141.34§ 19 CFR 141.35
Answer and citations as published in CBP's official answer key for the April 2026 examination.
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