Do I need to give a Power of Attorney to the customs broker?

The legal requirement

Two regulations govern broker POAs:

• 19 CFR 141.31 — requires any party acting as agent for the importer of record to hold a valid POA. This covers attorneys, customs brokers, freight forwarders acting as brokers, and any other agent signing CBP documents.
• 19 CFR 111.29 — specifies broker conduct, including maintenance of POAs for every client and documentation of the principal-agent relationship.

Without a valid POA, anything the broker files on your behalf is technically unauthorized. CBP can reject filings and penalize brokers for unauthorized signatures.

What a broker POA typically covers

A standard customs broker POA authorizes the broker to:

• File entry documents (Form 3461, Form 7501)
• File refund claims including CAPE submissions and CF-19 protests
• File Post-Summary Corrections
• Receive and respond to CBP correspondence (CF-28, CF-29)
• Make declarations, sign bonds, and execute other customs documents
• Access ACE portal on the importer's behalf
• Handle duty drawback filings if included in the POA scope

POAs can be scoped narrowly (single entry or single port) or broadly (all customs business for a period of years). Broad POAs are standard for ongoing importers.

Corporate signature requirements

Who can sign a POA on behalf of a corporation:

• An officer authorized by corporate resolution (CEO, CFO, VP, Secretary, etc.)
• An employee with specific delegation (requires documentation proving delegation)
• Not: a non-officer employee without written authority

The broker may request evidence of signatory authority, typically a corporate resolution or an officer's certificate. This is standard due diligence and not burdensome.

For LLCs, the managing member or manager authorized under the operating agreement signs. For partnerships, a general partner. For sole proprietors, the owner.

POA validity period

POAs generally remain in effect until:

• Revoked in writing by the importer
• The broker's license is suspended or revoked
• The corporate principal dissolves or undergoes material change (merger, name change, EIN change)
• An expiration date specified in the POA itself is reached

Most brokers ask for POAs with no expiration or renewable annually. Confirm the term before signing.

Reviewing a POA before signing

Before giving a customs broker POA, review:

1. Scope — Single entry vs all customs business vs specific port
2. Duration — Open-ended vs fixed term
3. Revocation — How can you terminate; typically written notice
4. Bond authority — Does the POA allow the broker to sign bond applications on your behalf
5. Refund disbursement — Does the refund go to your account or the broker's (should be yours)
6. Sub-delegation — Can the broker delegate to a third party
7. Indemnification — Are you indemnifying the broker for liability; standard but read the language

If a broker refuses to share the POA terms before you sign, walk away.

Refund ACH should go to you, not the broker

A major area where POAs can be abused: refund disbursement destination. CBP issues the refund ACH to the bank account on Form 5106. Form 5106 should list YOUR bank, not the broker's.

Some predatory brokers structure POAs to route refunds through their trust account first. This:

• Creates cash flow risk if the broker goes insolvent
• Gives the broker leverage to deduct "fees" before forwarding
• Is unnecessary; CBP can pay you directly

Insist on direct ACH to your account. Your broker can still invoice you for their services separately. See broker file for fair broker arrangements.

Revoking a POA

If you need to change brokers or stop authorization:

1. Written notice to the broker, specifying effective date
2. Notify CBP — The broker typically does this, but you can file directly if the broker is unresponsive
3. Update ACE portal access — remove the broker's filer code linkage
4. Transition in-process filings — brokers have professional obligations to hand off pending work
5. Update Form 5106 if needed to remove any reference to old broker

A clean transition avoids lapses in filing coverage.

Multiple brokers

You can maintain POAs with multiple brokers simultaneously — one for West Coast ports, another for East Coast, a drawback specialist for exports, etc. Each broker holds its own POA for the scope of its work. CBP tracks per-entry filer codes so there's no conflict.

For CAPE IEEPA refund work, most importers use their primary broker if that broker has refund expertise, or engage a specialist.

Power of Attorney templates

CBP provides a sample POA template (Form 5291). Most brokers use their own template based on 5291 with firm-specific language. There is no requirement to use Form 5291 specifically; the POA just needs to meet the 19 CFR 141.32 substantive requirements.

Ask your broker for their template before the first engagement, review with counsel if the language looks unusual, and sign with proper corporate authority.

Calculate your tariff refund → /calculators/ieepa-refund

Related questions

Can my broker file the refund? Yes, with valid POA. See broker file.

How do I register in ACE? See ACE portal registration.

What if my broker won't give me a copy of my POA? Request in writing. Escalate to CBP Broker Management if refused.

Not legal advice. Customs business performed by licensed customs broker partners under 19 CFR 111.