customs-power-of-attorney

# Customs Power of Attorney

Draft a CBP-compliant Power of Attorney authorizing a licensed customs broker to act as agent for an importer or exporter under 19 CFR Part 141.

## Prerequisites

1. **Principal identity** — legal name (as in formation docs), entity type, jurisdiction, EIN or SSN, business address.
2. **Broker identity** — legal name, business address, CBP broker license number (current under 19 CFR Part 111).
3. **Scope** — continuing (unlimited) or limited (specific transactions, shipments, HTS chapters, date range).
4. **Delegation policy** — whether sub-agent delegation is permitted and under what conditions.
5. **Extended authorities** — confirm include/exclude for: protests (19 USC 1514), prior disclosures (19 USC 1592), binding ruling requests, drawback claims, C-TPAT/ISA participation.

## Output Structure

### 1) Document Skeleton

```text
CUSTOMS POWER OF ATTORNEY
- Effective Date; Continuing or Limited (with expiration/conditions)
1. Party Identification
2. Grant of Authority
3. Extended Authorities
4. Limitations and Conditions
5. Revocation
6. Indemnification and Confidentiality
7. Recordkeeping
8. Execution Block
```

### 2) Party Identification

| Field | Grantor (Principal) | Grantee (Broker) |
|---|---|---|
| Legal name | Exact corporate/LLC/individual name | Licensed broker entity name |
| Address | Full street, city, state, ZIP | Principal business address |
| ID number | EIN or SSN | CBP License No. (19 CFR Part 111) |
| Entity type | Corp / LLC / Partnership / Sole prop | — |

### 3) Grant of Authority

Appoint Grantee as "true and lawful agent and attorney-in-fact" to transact customs business with CBP. Enumerate by category:

**Entry and Filing**
- Make, sign, declare, and file all CBP entry types (consumption, warehouse, TIB, FTZ, ABI electronic entries).
- Execute declarations under penalty of perjury including USMCA/certificates of origin.

**Financial**
- Pay duties, taxes, fees, and CBP charges on Grantor's account.
- Utilize Grantor's customs bond; authorize ACH/wire as applicable.
- State whether broker may post additional bonds without prior approval.

**CBP Communications**
- Receive and respond to CF-28, CF-29, exam notices, holds.
- Represent principal on classification, valuation, admissibility, and compliance.
- Handle FDA, USDA, and partner government agency holds.

### 4) Extended Authorities

Include or exclude each explicitly — silence defaults against the principal:

| Authority | Include / Exclude |
|---|---|
| Protests (19 USC 1514) | State yes or require separate written auth |
| Prior disclosure (19 USC 1592) | State yes or require separate written auth |
| Binding ruling requests | Yes / No |
| Duty drawback claims | Yes / No |
| C-TPAT / ISA participation | Yes / No |

### 5) Limitations and Conditions

- If limited POA: define scope precisely (entry numbers, HTS chapters, countries of origin, date range).
- Sub-agent delegation: permitted or prohibited; if permitted, broker remains responsible for sub-agent acts.
- Principal must provide timely, accurate invoices, packing lists, BOLs, COOs, and agency certifications.
- Broker may rely in good faith on principal-supplied information; principal bears accuracy liability.
- Mandatory consultation triggers (e.g., before intensive exam agreement, classification decisions above threshold duty exposure).

### 6) Revocation (19 CFR 141.46)

- Requires **written notice** to both broker and CBP (filed at each port where POA is on record).
- Effective upon broker's **actual receipt** of written notice.
- Pre-revocation actions remain valid and binding.
- Specify whether broker authority continues for pending entries, CF-28/29 responses, and protests on pre-revocation entries.
- Principal remains liable for duties and fees incurred prior to revocation.

### 7) Indemnification and Confidentiality

- Principal indemnifies broker for duties, penalties, and liquidated damages from inaccurate information or non-compliance.
- Broker maintains confidentiality of pricing, trade secrets, and business information; disclosure only as required by law or CBP regulation.

### 8) Recordkeeping

Both parties retain copies per 19 CFR Part 163 (5 years from entry date or final claim determination, whichever is later). Broker must produce to CBP on request.

### 9) Execution Block

Certification (above signature): signatory certifies under penalty of perjury they hold authority to bind the principal and all information is true and correct.

| Entity Type | Required Signatory |
|---|---|
| Corporation | President, VP, Secretary, or Treasurer; corporate resolution if authority questioned |
| LLC | Managing member or authorized manager per operating agreement |
| Partnership | General partner with binding authority |
| Sole proprietorship | Proprietor personally |

Signature block: Signature / Printed Name / Title / Date.

CBP does not require notarization or corporate seal for standard customs POAs, but either may be included if broker requests or multi-jurisdiction use is anticipated.

## Guidelines

- Mandatory elements per 19 CFR Part 141, Subpart B: written form, identified parties, specified scope, execution by person with legal authority to bind principal.
- Explicitly state continuing vs. limited — ambiguity defaults against the principal in CBP disputes.
- Explicitly **exclude** unintended authorities rather than relying on silence.
- Use principal's exact legal name as registered with CBP/IRS — mismatches cause entry rejection.
- If broker holds multiple licenses (individual + company), specify which license governs.
- Revocation notice must be filed at **each port** where POA is on record — single filing is insufficient for multi-port entries.
- `[VERIFY]` current CBP form requirements and port-specific filing procedures before finalizing.