Before a customs broker can act for an importer in the United States, the importer grants a power of attorney. New importers often sign it without reading it, or stall because it sounds alarming. This guide explains what the document does, what it does not do, and the checks worth making.
A typical customs power of attorney lets the broker prepare and file entry documents, pay duties on the importer's behalf where arranged, receive refunds and correspondence, and deal with customs on post entry matters such as protests and corrections. It is a working authority for a defined business relationship, not ownership of anything and not a general power over the company's affairs.
The document also survives in customs records. Brokers must retain powers of attorney and produce them on demand, and customs can ask to see the authority behind entries a broker has filed. A sloppy or missing grant is therefore not just an administrative gap; it can become a compliance finding for the broker and a delay for the importer at the worst moment.
The point new importers most often miss is that filing through a broker never moves legal responsibility for the entry. The importer of record remains liable for classification, valuation, and the accuracy of everything declared, under the reasonable care standard. The power of attorney authorises the broker to act; it does not make the broker the importer, and it does not absorb the importer's duty bill or penalties.
That split is why the choice of broker matters beyond price. A careful broker asks questions about products and values because the filings carry the importer's name and liability. A broker who files whatever arrives without a query is not being efficient; the risk is simply being parked with the importer, silently.
Verify the broker's licence and the exact legal names on the document. The grant must come from a person with authority to bind the importing company, and corporate officers may need to evidence that authority. Foreign importers using a US resident agent for customs purposes have their own version of the arrangement, which a broker can explain and document.
Agree the practical terms around the document too: how long the authority lasts, how it is revoked in writing when the relationship ends, who at the broker may act under it, and how records flow back to the importer. Powers of attorney are usually valid until revoked, so the exit process deserves the same attention as the signature.
Importers change brokers for service, price, or coverage, and the transition works best as a paperwork exercise done early: new grant signed, old grant revoked in writing, entry records and rulings transferred, and any open post entry matters listed so nothing falls between the two firms. Customs correspondence addressed to a former broker about a live matter is a classic avoidable mess.
Finally, keep the signed copy with the company's core compliance records, alongside importer numbers and bond documents. The power of attorney is a small document that unlocks the whole import operation; treating it as inbox clutter guarantees it will be hunted for under time pressure, usually while a shipment waits.
Keep reading: Section 321 de minimis recordkeeping: what small parcel importers should keep, Country of origin marking mistakes that get shipments held, and Which entry data errors cause the most customs delays for DTC brands? cover the nearby cases in this series.
Customs rules require brokers to hold written authority before transacting customs business for a client. The power of attorney grants that authority to file entries, handle correspondence, and act on the importer's customs matters.
No. The importer of record keeps legal responsibility for classification, valuation, and accuracy under the reasonable care standard. The broker acts as the authorised agent; the liability stays with the importer.
An officer or other person with authority to bind the importing company, and the broker may ask for evidence of that authority. The names and signatures are checked because customs can demand to see the document.
By revoking the power of attorney in writing and signing a new grant with the incoming broker, with entry records and open matters transferred as part of the handover. Until revocation, the authority usually continues.