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.
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. A POA also determines whether the broker acts under direct or indirect customs representation, which decides who carries the liability for the declaration.
Related terms: Customs Entry, Importer of Record.
