Answer first
Core rule
Before transacting customs business in a principal's name, a customs broker must obtain a valid POA. The broker generally need not file it with CBP but must retain it. When a freight forwarder is involved, the broker must execute the customs POA directly with the importer of record or drawback claimant, not through the forwarder or another third party. This is the current-law baseline reviewed on 2026-08-18; for a CBLE question, confirm the CFR and other references designated for that exam sitting before choosing the exam answer.
Authority and lookup route
Locate the rule before returning to the facts. Links point to government or official publications.
Reference lookup task
Find the three separate propositions: obtain the POA before customs business, no routine filing with CBP, and direct execution with the importer of record or drawback claimant.
Route: Read §141.46 for timing and retention, then jump to §111.36(c)(3) for the direct-POA rule when a forwarder participates.
Worked example
A freight forwarder tells Broker B that Importer I authorized the forwarder to select and appoint a broker. The forwarder signs a POA naming B, but I never signs or directly executes a POA with B. May B rely on that document to transact customs business for I?
- 1Identify that a freight forwarder, not the importer of record, executed the broker appointment.
- 2Apply §111.36(c)(3), which requires direct execution with the importer of record or drawback claimant.
- 3Apply §141.46 before B transacts customs business in I's name.
- 4Require B to obtain and retain a valid POA executed directly with I.
Conclusion: No. B must obtain a valid POA directly from I before transacting customs business for I.
Common traps
- Reading 'not required to file' as 'not required to obtain.'
- Assuming a forwarder's referral authority includes authority to execute the importer's broker POA.
- Treating an email introduction or shipping instruction as a customs POA without testing the regulatory requirements.