19 CFR Part 141 · 5 questions
19 CFR 141.39 — Partnerships.
Past customs broker license exam questions whose answer rests on 19 CFR 141.39. Drawn from 5 released sittings, April 2021 through October 2024. Every question below is a real released question with the answer CBP credited, the authority it rests on, and an explanation of why that answer is right.
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April 2021, Q12. Peter Davis is the Import Manager of ABC Imports. He hires XYZ Brokers to clear shipments for ABC Imports. ABC Imports is a limited partnership under state law. Which of the following is REQUIRED as part of the power of attorney from ABC Imports?
- AThe signature of Peter Davis.
- BThe signature of the President and a certification supporting the President’s authorityto sign the power of attorney.
- CThe signature of all the partners to the limited partners.
- DThe signature of a general partner, the names of all the general partners, an d a copy of the partnership agreement.
- EThe names of all the partners and the signature of one of the partners.
Show the answer and explanation
The correct answer is D because 19 CFR 141.39(a)(2) explicitly requires a power of attorney from a limited partnership to include the names of general partners with authority to bind the firm and a copy of the partnership agreement. This aligns with the regulation’s focus on general partners’ authority in limited partnerships. Option A is incorrect because individual signatures (like Peter Davis’s) are not required for the partnership’s power of attorney. Option B applies to corporations, not partnerships. Option C incorrectly requires signatures of all partners, but limited partnerships only require general partners’ names. Option E fails to specify the need for a partnership agreement copy, which is mandatory under the regulation.
April 2025, Q3. John and Fred Smith each had a 25% ownership share of a general partnership, JJF, with their father, Jack Smith, owning the other 50%. Three weeks ago, JJF had sent ABC Customhouse Brokers (ABC) a copy of the bill of lading, a commercial invoice, and a packing list for their incoming shipment. JJF, a longtime client of ABC, had executed a new customs power of attorney (POA) signed by Jack Smith one month ago. However, John Smith advised ABC that his father, Jack Smith, died last week, with JJF changing by operation of law into Smith & Smith, a new partnership that inherited JJF’s legal rights and responsibilities. ABC states that they cannot proceed with the customs clearance on Smith & Smith’s behalf without a newly executed POA. Which regulation explains why the existing POA is no longer valid ?
- A19 CFR 141.34
- B19 CFR 141.39(b)
- C19 CFR 111.23(b)
- D19 CFR 111.30(b)
Show the answer and explanation
The correct answer is B) 19 CFR 141.39(b), which explicitly states that a power of attorney (POA) filed by a prior partnership becomes invalid when a new firm is formed due to a change in membership. Here, the original POA was executed by Jack Smith, who is no longer a partner after his death, and the partnership structure changed to Smith & Smith, making the old POA unrecognizable for customs purposes. Other options, such as 19 CFR 141.34 (general POA requirements) or 19 CFR 111.23(b)/111.30(b) (import procedures), do not address the invalidation of a POA due to a partnership restructuring.
April 2026, Q4. 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.
- DForming a new firm by adding an additional member to the partnership.
Show the answer and explanation
The correct answer is C because executing a new POA with a different customs broker does not terminate the existing POA; it merely creates a new one. Under 19 CFR 141.39(b), a change in partnership membership (as in D) invalidates the prior POA, revocation (A) and expiration (B) are explicit termination methods. Option C does not affect the original POA’s validity. Options A and B are valid termination methods per 19 CFR 141.39 and 141.35, which allow revocation and expiration. Option D terminates the POA because 19 CFR 141.39(b) states that a change in partnership membership creates a new firm, rendering the prior POA invalid. Option C, however, does not terminate the original POA but instead establishes a new one with a different broker, leaving the prior arrangement intact.
October 2020 (PM), Q23. Where a limited partnership is the Grantor of a power of attorney, a __________must accompany the power of attorney.
- ANonnegotiable check for duties due to U.S. Customs and Border Protection as identified on CBP Form 7501
- BCBP Form 7501
- CA copy of the partnership agreement
- DA copy of the articles of incorporation
- EFingerprint cards and proof of citizenship of the partners
Show the answer and explanation
The correct answer is C because 19 CFR 141.39(a)(2) explicitly requires a copy of the partnership agreement to accompany a power of attorney granted by a limited partnership. This ensures the customs authority can verify the scope of the general partners’ authority as defined in the agreement. Option A is unrelated to the power of attorney’s legal requirements and pertains to duty payments, not document submission. Option B (CBP Form 7501) is not mentioned in the cited regulation as a required accompaniment. Option D applies to corporations, not partnerships, and Option E pertains to individual identification, which is not mandated for partnership documents under the cited rule.
October 2024, Q10. 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?
- AThe names of all general partners and limited partners in the limited partnership must be listed on the POA agreement between the customs broker and the limited partnership.
- BThe POA between the limited partnership and the customs broker must have attached the partnership agreement for the limited partnership.
- CIf the POA between the limited partneship and the customs broker was executed on March 1, 2024, a new power of attorney must be executed on or before March 1, 2026.
- DEven though the grantor gave the power to the freight forwarder to appoint a subagent, the grantor is still required to have a POA with the customs broker directly.
Show the answer and explanation
The correct answer is A because 19 CFR 141.39(a)(2) requires a limited partnership’s POA to list only the names of general partners (unless the partnership agreement provides otherwise), not all partners. Option B is correct because the partnership agreement must accompany the POA as stated in 19 CFR 141.39(a)(2). Option C is correct because 19 CFR 111.36(c)(3) mandates POAs be renewed every two years. Option D is correct because 19 CFR 131.34 requires a direct POA between the grantor and the customs broker, regardless of subagent arrangements.
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Start practising freeOther sections of Part 141 the exam tests
- 19 CFR 141.68 (9 questions)
- 19 CFR 141.34 (7 questions)
- 19 CFR 141.61 (5 questions)