A Customs Power of Attorney (POA) is a written authorization from an importer of record to a customs broker, permitting the broker to file entries, sign documents, and otherwise transact business with CBP on the importer's behalf. It is required by 19 CFR § 141.46 for any broker to act for an importer.
A valid customs POA must:
- Be executed by an officer with legal authority to bind the company (CEO, CFO, president, or a designated signatory with corporate authorization)
- Identify the importer's full legal name, address, EIN, and entity type
- Identify the broker and grant specific authorities (signing entries, signing checks, designating sub-agents, etc.)
- Be dated and signed with the signatory's title
- For partnerships, contain a partnership clause limiting the POA to two years; for corporations and LLCs, the POA may be indefinite or limited
Brokers must validate the POA before filing any entry. The Customs Trade Partnership Against Terrorism (CTPAT) program and the Broker Known Importer Program (BKIP) both require brokers to verify importer identity — and a properly executed POA is the first step.
Several common POA mistakes lead to enforcement problems:
- Signed by an unauthorized employee — Customs may void entries and assess penalties
- Outdated POA — Many brokers refuse to file under a POA older than five years
- Missing entity changes — When the importer's legal name changes (M&A, reincorporation), a new POA is required immediately
- Foreign importer of record — A foreign IOR must also designate a U.S.-based agent for service of process under 19 CFR § 141.18, in addition to the broker POA
Separately, a Shipper's Letter of Instruction authorizes a forwarder to file EEI on the exporter's behalf — that is a different POA, governed by 15 CFR § 30.3.