Customs Power of Attorney: What It Is and How to File One

A customs power of attorney (POA) is a legal document that authorizes a licensed customs broker to act on behalf of an importer or exporter before US Customs and Border Protection (CBP). Without a valid POA on file, a broker cannot file entries, pay duties, post bonds, or sign documents in your name. The POA is governed by 19 CFR Part 141, Subpart C, and is one of the first documents any importer must execute before their first shipment clears US customs.

What Does a Customs POA Cover?

A standard customs POA grants the broker authority to: file customs entries (both formal and informal), sign customs declarations, pay duties and fees on your behalf, post customs bonds, make corrections and protests to CBP, respond to requests for information, and handle post-entry adjustments. Most POAs are broad in scope and cover all import transactions — not just a single shipment. The document typically remains in effect until explicitly revoked.

Types of Customs POA

• Individual POA: executed by a sole proprietor or individual importing goods for personal use or business.
• Corporate POA: executed by an authorized officer of a corporation, LLC, or partnership. The signer must have authority to bind the entity.
• Limited POA: restricts the broker's authority to specific transactions, ports, or time periods. Less common but useful for one-time imports.

How to Execute a Customs POA

Most customs brokers provide their own POA form, which follows the format prescribed by CBP. To execute it you need: the legal name and address of the importing entity, the IRS Employer Identification Number (EIN) or Social Security Number, the signature of an authorized corporate officer (for businesses), and the date of execution. The POA does not need to be notarized and is not filed directly with CBP — the broker retains it and presents it upon demand. Execution takes minutes, but the broker cannot act without it.

Duration and Revocation

A customs POA has no expiration date unless one is specified in the document. It remains valid until the principal (importer) revokes it in writing. To revoke, send a written revocation notice to both the broker and CBP. If you switch brokers, you must execute a new POA with the new broker — the old broker's authority ends upon revocation. It is good practice to review your active POAs annually.

POA vs. Customs Bond

A POA and a customs bond are separate requirements. The POA authorizes the broker to act; the bond guarantees payment of duties and compliance with customs laws. Every importer must have both: a POA with their broker and either a single-entry bond (for occasional imports) or a continuous bond (for regular importers, covering one year). The minimum continuous bond amount is $50,000 and is set based on 10% of duties paid in the prior year.

How Camtom Helps

Camtom streamlines the import documentation process by helping you classify products, calculate duties before shipping, and ensure your customs entries are accurate. While Camtom does not replace a licensed customs broker, our platform gives you visibility into your tariff exposure so you can work more effectively with your broker from day one.

Need to understand your duty obligations before signing a POA? Try Camtom's free tariff lookup tool to see rates and requirements for your products.