What Is a Customs Power of Attorney for Import and Export?

A customs power of attorney is a document that authorizes a licensed customs broker to act for you in transactions with U.S. Customs and Border Protection: filing entry paperwork, paying duties, posting bonds, submitting declarations, and filing protests on classification decisions.¹ Without one, a broker cannot transact any customs business in your name.² The key thing to understand before you sign: the document delegates authority, not responsibility. If your broker misclassifies goods or undervalues a shipment, CBP still holds you accountable, and paying the broker for duties does not relieve you of liability if those duties never reach the government.³

What the Broker Can Do Once You Sign

Signing creates a principal-agent relationship. You are the principal, the broker is your agent, and the standard language on CBP Form 5291 grants the agent authority to perform “every lawful act and thing” needed for your customs business.¹ In practice that covers signing entry documents, posting bonds, filing protests, and paying duties out of funds you provide, either through a combined check for duties and broker fees or a separate check earmarked for duties that the broker transmits to CBP.³

One boundary worth naming. If a corporate officer known to CBP as the company’s president, vice president, treasurer, or secretary is signing entry documents directly, no power of attorney is required at all.⁴ The moment you bring in a third-party broker, though, the document becomes mandatory.

General vs. Limited, and the Port Trap

You can grant either a general power of attorney, giving the broker unlimited authority across all your customs business, or a limited version restricted to particular transactions, ports, or a time window.⁴

The port question catches people. A power of attorney only covers every CBP port and Center if it specifically says so. If the document does not include that language, it must name each port or Center where the broker is authorized to act, and shipments arriving at any unlisted port cannot be cleared.⁵ Most brokers default to all-port language for this reason. If you are working from a limited version, read the port coverage before goods ship.

A power of attorney does not have to be on CBP Form 5291. If it is not, it must be either a general grant with unlimited authority or a limited grant that explicitly spells out its terms, executed the same way the CBP form requires.¹

Who Has to Sign, by Entity Type

Signing the wrong name is one of the most common reasons a power of attorney gets rejected. The rules turn on your business structure.

Corporations

The signer needs authority to bind the company. CBP recognizes the president, vice president, treasurer, and secretary as officers with that standing.⁴ If someone else signs, expect to provide a board resolution or similar proof of authority. CBP Form 5291 includes an optional corporate certification block where an officer can certify that the signer was authorized by a board resolution.

Partnerships

One general partner can sign for the entire partnership, but the document must list the names of all partners. For limited partnerships, only the names of general partners who can bind the firm are required unless the partnership agreement provides otherwise, and a copy of the partnership agreement must accompany the power of attorney.⁴

Limited Liability Companies

Federal customs regulations do not address LLCs as a distinct entity type, and CBP Form 5291 has no LLC checkbox. In practice an LLC is treated like whichever traditional entity it most resembles under its operating agreement. A managing member or authorized manager typically signs, and the broker may ask for a copy of the operating agreement to confirm that authority.

Notarization

Federal regulations do not require notarization or witnesses. Form 5291 provides optional fields for both, and some brokers recommend using them as an extra layer of verification on high-volume accounts, but it is a business decision rather than a federal requirement.

Non-Resident Importers

Foreign individuals and businesses face an additional condition. CBP will not accept a power of attorney from a non-resident principal unless the designated agent is a U.S. resident authorized to accept service of process on the non-resident’s behalf.⁴ “Resident” for this purpose means an individual living in U.S. customs territory, a partnership with at least one partner residing there, or a corporation incorporated within it.

Non-resident corporations that have not qualified to do business under the state law where the agent operates also need to provide documentation establishing the signer’s authority to bind the foreign entity, typically articles of incorporation or the equivalent foreign business registration records.⁴

Electronic Signatures

CBP has no specific regulation on whether electronic signatures are permitted. Validity falls under state contract law, and CBP treats the electronic signature as one factor in assessing the document overall. The agency will not issue opinions on whether a particular state’s law allows it. You and your broker can include a choice-of-law clause specifying which state’s law governs the agreement, and CBP may consider that clause when reviewing the document.⁶ Because most states have adopted a version of the Uniform Electronic Transactions Act, electronic signatures are generally accepted in practice, but confirm with your broker before relying on one.

Before processing your filings, the broker also has to verify that the importer name, importer number, and EIN on the power of attorney match what CBP has on file in the Automated Commercial Environment system. Mismatches will hold things up.⁷

How Long It Lasts and How to Revoke It

Duration depends on your entity type. Partnerships are capped at two years from the date of execution. Corporations, sole proprietorships, and individuals can grant powers of attorney for an unlimited period, though you can still set an expiration date on the form itself.⁸

You can revoke a customs power of attorney at any time by sending written notice to CBP, either at the port of entry or electronically. Revocation takes effect when CBP receives the notice, not when you send it.⁹ If you are switching brokers, put the new authorization in place before revoking the old one. A gap means no one can clear your shipments, and goods sitting at the port accumulate storage charges fast.

1
eCFR. 19 CFR 141.32 – Form for Power of Attorney
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eCFR. 19 CFR 141.46 – Customs Brokers
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eCFR. 19 CFR 141.1 – Liability of Importer for Duties
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eCFR. 19 CFR Part 141 Subpart C – Powers of Attorney
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eCFR. 19 CFR 141.44 – Power of Attorney Valid at Ports and Centers
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U.S. Customs and Border Protection. Electronic Signatures on the Power of Attorney FAQs
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U.S. Customs and Border Protection. Validating the Power of Attorney and Electronic Signatures
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eCFR. 19 CFR 141.34 – Duration of Power of Attorney
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eCFR. 19 CFR 141.35 – Revocation of Power of Attorney