CBLE Official CBP exam (April 2025) question: sent ABC Customhouse Brokers (ABC) a copy of the bill of lading

CBLEOfficial CBP exam (April 2025)

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 Which regulation explains why the existing POA is no longer valid ?

A 19 CFR 141.34
B 19 CFR 141.39(b)
C 19 CFR 111.23(b)
D 19 CFR 111.30(b)

Show the answer and explanation

Answer: B. 19 CFR 141.39(b)

19 CFR 141.39(b): when a new firm is formed by a change in membership, no power of attorney filed by the antecedent firm will be recognized for any Customs purpose. Jack's death changed JJF's membership and created Smith & Smith, so the POA JJF gave one month ago cannot be used for the new partnership. 141.34 is the tempting choice because it is the partnership time limit, but it caps a partnership POA at 2 years from execution, and this POA is only a month old. 111.23(b) covers how long a broker keeps POAs, and 111.30(b) covers a broker's own change in organization, not a client's. Source: 19 CFR 141.34, 141.39(b); 111.23(b); 111.30(b) (2023 ed.; unchanged in eCFR as at 7 Oct 2026). CBP answer key: B. CBP's citation: 19 CFR 141.39(b).

Common mistake

Picking the 2-year partnership limit in 141.34; the POA is a month old, so what kills it is the change in membership under 141.39(b).

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Original study material mapped to the public CBP exam categories; not a real test question.Independent. Not affiliated with or endorsed by U.S. Customs and Border Protection (CBP). Verify figures and rules against current guidance before relying on them.