A Power of Attorney, or POA, is a legal authorisation that allows one party to act on behalf of another. In customs and logistics, an importer gives a POA to a customs broker so the broker can file entries, submit documents, communicate with customs, and handle import-related transactions on the importer’s behalf. A customs POA does not remove the importer’s compliance responsibility, but it gives the broker authority to represent the importer during the clearance process.
A Power of Attorney (POA) in customs and freight is a legal document authorizing a customs broker or freight forwarder to act on behalf of an importer or exporter in all matters relating to customs transactions and freight arrangements.
What a Customs POA Authorizes
- Filing customs entries, bonds, and protests with CBP
- Signing and certifying customs documents on the importer’s behalf
- Making and receiving refunds of duties and fees
- Conducting all customs business on behalf of the principal
A customs POA must be executed by an authorized officer of the company and filed with the customs broker before any entries can be filed. The importer remains legally responsible for accuracy of entries filed under the POA.
For related logistics context, see glossary entries on Customs Broker, Customs Entry, CBP, and Importer of Record.
