Customs Power of Attorney Form: CBP 5291, Signing, and Revocation

A customs power of attorney form is the document you sign to authorize a licensed customs broker to handle import transactions with U.S. Customs and Border Protection on your behalf. The standard version is CBP Form 5291, though brokers may use an equivalent document that meets the same regulatory requirements.1eCFR. 19 CFR 141.32 – Form for Power of Attorney Federal rules require the broker to have a valid POA on file before conducting any customs business for you, so getting the form right the first time keeps shipments moving.2eCFR. 19 CFR 141.46 – Power of Attorney Retained by Customhouse Broker

When You Need One

If a customs broker is going to clear your goods, the broker must have a signed POA from you before touching a single entry document. It isn’t paperwork the broker can waive.2eCFR. 19 CFR 141.46 – Power of Attorney Retained by Customhouse Broker The broker must also execute the POA directly with you as the importer of record, not through a freight forwarder or other middleman.3eCFR. 19 CFR Part 111 – Customs Brokers – Section 111.36

A POA can be general, covering all your customs business, or limited to particular transactions.4eCFR. 19 CFR 141.31 – General Requirements and Definitions Importers who ship regularly usually grant a general POA so they don’t have to execute a new document for every shipment. Once in place, it lets the broker sign entry documents, pay duties, and handle other customs business for you.

Who Has Authority to Sign

The signer has to have legal authority to bind the organization. CBP will reject filings if the signer lacked that authority, and brokers check this before accepting the form. The rules depend on your entity type.

For a corporation, an officer with authority to bind the company must sign. Typical valid titles include President, Vice President, Treasurer, or Secretary. If CBP questions the signer’s authority, you may need to produce a corporate resolution or bylaws confirming the role.

For a partnership, one partner can sign for the whole partnership, but the form must list the names of all partners.5eCFR. 19 CFR 141.39 – Partnerships Partnership POAs also have a duration limit covered further down.

For a sole proprietorship, the owner signs, since there is no legal distinction between the owner and the business.

Nonresident principals have extra requirements. Any POA from a nonresident must designate a U.S.-based agent authorized to accept service of process.6eCFR. 19 CFR 141.36 – Nonresident Principals in General A nonresident corporation that hasn’t qualified to do business in the state where the customs district operates must also submit documentation proving the signer’s authority to act for the corporation.7eCFR. 19 CFR 141.37 – Additional Requirements for Nonresident Corporations In practice, that means a certification the corporation is authorized to do business in its country of incorporation, along with appointing a resident U.S. agent.

Information to Gather Before You Fill It Out

Errors on the form ripple through every shipment, because CBP uses your importer number as the financial account tied to all your duty payments and compliance history. Have the following ready.

  • Employer Identification Number, which is the primary identifier for businesses importing into the United States. CBP entry paperwork uses the IRS-assigned business tax number as your importer number.8U.S. Customs and Border Protection. Importer Numbers
  • Social Security Number, if you are importing as an individual without a business entity.9U.S. Customs and Border Protection. Importers – Why Is an Overseas Supplier Asking for My Social Security Number/Tax ID Number/IRS Number/Importer Number
  • Customs Assigned Importer Number, for nonresident importers who lack an EIN or SSN. You get one by filing CBP Form 5106 at the port of entry, and your broker can help.10U.S. Customs and Border Protection. Create/Update Importer Identity Form (CBP Form 5106)
  • Your full legal name exactly as it appears in government records. Small discrepancies between the POA and your tax records can trigger delays or audits.
  • A physical business address. Federal regulations generally require a physical address rather than a post office box for the main business location.

Filling Out CBP Form 5291

Form 5291 is the standard document. If a broker uses their own version, it has to meet the same execution requirements and cover the same content.1eCFR. 19 CFR 141.32 – Form for Power of Attorney Many brokers supply a pre-filled version through their onboarding portal.

Enter your identification numbers and legal name exactly as gathered above. The form has to clearly identify the specific licensed broker or brokerage firm receiving the authority, so verify the broker’s license number and firm name against CBP’s records; a mismatch can invalidate the document.

The signature block needs the printed name and title of the authorized signer along with the date. Notarization is not always required for domestic corporations, but many brokers request it as an extra layer of verification. That protects the broker when presenting the POA to CBP, and some ports are more likely to question an unnotarized document than others.

How Long It Lasts and How to Revoke It

Duration depends on entity type. Partnership POAs are capped at two years from the date of execution. All other entity types can grant authority for an unlimited period.11eCFR. 19 CFR 141.34 – Duration of Power of Attorney Most non-partnership importers choose an open-ended POA that stays in effect until revoked in writing.

You can revoke a customs POA at any time. Revocation requires written notice submitted to CBP either at the port of entry or electronically.12eCFR. 19 CFR 141.35 – Revocation of Power of Attorney Telling your broker you’re done isn’t enough on its own; CBP has to receive and process the written notice, or the old broker technically still holds authority. If you’re switching brokers, execute the new POA with the incoming broker before revoking the old one so there’s no gap in coverage that holds up shipments in transit.

Recordkeeping and Why It Matters

After signing, transmit the original or a high-quality copy to your broker. Most brokers accept scanned copies through secure digital portals; some still prefer certified mail for the initial submission. The broker does not file the POA with CBP but must keep it and produce it on request.2eCFR. 19 CFR 141.46 – Power of Attorney Retained by Customhouse Broker

A broker must keep an active POA on file for as long as it remains in effect. Once revoked, the broker must retain the revoked POA and the letter of revocation for five years after the revocation date or five years after you stop being an active client, whichever is longer.13eCFR. 19 CFR 111.23 – Retention of Records Keep your own copies too. During a CBP audit, the agency may ask you to produce records independently of the broker.

The penalties for failing to produce demanded records are steep. A negligent failure to maintain or retrieve records lawfully demanded by CBP can result in a penalty of up to $10,000 per release of merchandise, or 40 percent of the appraised value of the goods, whichever is less. A willful failure rises to up to $100,000 per release, or 75 percent of the appraised value, whichever is less.14Office of the Law Revision Counsel. 19 USC 1509 – Recordkeeping Those figures are per release, not per audit, and an importer with dozens of entries can face totals that add up fast. The POA is one of the records CBP may demand, which is why both broker and importer should keep copies accessible for the full retention period.