Answer first
Core rule
A POA issued by a partnership may not exceed two years from execution; other POAs may be granted for an unlimited period. Any POA remains subject to revocation at any time by written notice given to and received by CBP, either at the port of entry or electronically. Duration and record-retention periods are separate questions. 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 which legal form of principal has a two-year cap, then identify the form, recipient, and delivery routes for revocation.
Route: Read §141.34 first, then read the single sentence in §141.35 and separate its written-notice requirement from the two delivery routes.
Worked example
A partnership executes a general customs POA on June 1, 2026, stating that it remains effective for three years. No earlier revocation occurs. Through what date can the POA lawfully run under §141.34?
- 1Identify the grantor as a partnership rather than an individual or corporation.
- 2Apply the two-year maximum measured from the execution date.
- 3Reject the third contractual year because the regulatory cap controls.
Conclusion: The POA may run no later than June 1, 2028, absent an earlier revocation.
Common traps
- Applying the partnership two-year cap to every individual or corporate POA.
- Treating an oral instruction as the written notice received by CBP that §141.35 requires.
- Using the POA's validity period as though it were the broker's retention period after revocation.