What is a customs power of attorney?
A customs power of attorney (POA) is the legal document that authorises a customs broker to act for you before customs. In the United States, a broker must hold a valid POA from the importer before transacting any customs business in its name. The standard form is CBP Form 5291, although other written POAs with the same content are accepted.
Core principle: No POA, no filing. Without it your broker cannot legally file your entries, so shipments wait at the port.
Types of POA
General POA
What it is: Covers all customs business with the broker until it is revoked.
Why it matters: The usual choice for ongoing import programmes.
Limited POA
What it is: Restricted to specific transactions, ports, time periods or activities.
Why it matters: Useful for one-off shipments or trial relationships.
What brokers must check
- That the person signing has authority to bind the company
- The importer’s identity, under CBP’s know-your-customer rules for brokers
- That the POA is still current, for example after a change of company name or ownership
Representation in the EU
Direct vs indirect representation
Under the Union Customs Code, a customs representative needs written authorisation, which is the EU’s version of a POA. With direct representation the representative acts in your name and you are liable for the declaration. With indirect representation it acts in its own name on your behalf and shares liability for the customs debt. Make sure the authorisation states which type applies.
Example: A UK brand starts importing into the US. Before its first container arrives, it signs a general POA (CBP Form 5291) with its US broker, who then files the ISF and entry on its behalf.
Frequently asked questions
Does a customs POA expire?
A general POA usually stays valid until revoked, but brokers should review it periodically and after company changes.
Can I revoke a POA?
Yes. Give written notice to the broker. It is good practice to confirm that no shipments are in progress before you do.
Is a POA needed for exports?
Yes. If an agent files export declarations or EEI on your behalf, a written authorisation is needed.
Official guidance: CBP Power of Attorney job aid.
