Customs Power of Attorney (POA)

A customs power of attorney (POA) appoints an agent to transact customs business for the principal, either for everything (a general POA) or for specified matters (a limited POA) (19 CFR 141.31). It is governed by subpart C of 19 CFR part 141. Before transacting customs business in the name of a client, a customs broker must obtain a valid power of attorney; the broker keeps it on file and makes it available to CBP on request rather than filing it (19 CFR 141.46).

The form

CBP Form 5291 may be used. Any other document must be a general POA with unlimited authority, or a limited POA as explicit in its terms, executed in the same manner as Form 5291 (19 CFR 141.32).

Who signs

• Resident corporation: a person duly authorized to sign for the corporation. No POA is needed where the person signing customs documents is known to CBP as the president, vice president, treasurer or secretary (19 CFR 141.38)
• Partnership: one partner may sign for the firm, naming all partners, and the POA lasts no more than two years (19 CFR 141.34, 141.39)
• Nonresident principal, such as a foreign company acting as importer of record: the agent must be a U.S. resident authorized to accept service of process (19 CFR 141.36)

Other POAs may be granted for an unlimited period, and any POA can be revoked by written notice to CBP (19 CFR 141.34, 141.35).

Brokers, forwarders and the POA

A broker working with a freight forwarder must execute the power of attorney directly with the importer of record, not through the forwarder or any other third party, and nothing in their arrangement may stop the importer from dealing with the broker directly (19 CFR 111.36(c)). Where the broker compensates the forwarder for referring the business, the importer must also be told in advance which broker was selected (19 CFR 111.36(c)(1)). Airlift is an FMC-licensed NVOCC, not a customs broker, so on its customs clearance service the POA is signed between you and the licensed broker in its network.

Exporters sign a separate written authorization for a forwarder to file the Electronic Export Information in the Automated Export System.

Common mistakes

• Signing the POA after the goods arrive: the broker cannot file the entry without it, and demurrage starts while it is chased
• Signing in a name that does not match the importer number or the customs bond
• Forgetting that the importer of record stays responsible for the entry even when a broker files it