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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:
Executing a new power of attorney with another broker does not revoke the old one; a principal may hold powers of attorney with several brokers at once, so KCB's authority would continue. Each other step ends it. A power of attorney may be revoked at any time by written notice given to and received by CBP, at the port or electronically (19 CFR 141.35). A partnership's power of attorney is limited to 2 years from execution (141.34), so one executed May 1, 2024 lapses May 1, 2026. When a new firm is formed by a change in membership, no power of attorney filed by the antecedent firm is recognized (141.39(b)). Source: 19 CFR 141.34, 141.35, 141.39(b) (2024 ed.; unchanged in eCFR as at 7 Oct 2026). CBP answer key: C. CBP's citation: 19 CFR 141.39, 19 CFR 141.34, 19 CFR 141.35.
Assuming that appointing a new broker automatically cancels the earlier power of attorney.
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