What is a Limited Power of Attorney (LPOA)?
Quick answer
An LPOA authorizes a licensed customs broker to act on your behalf for specific customs transactions — in this case, filing CAPE declarations. You sign the LPOA directly with the broker partner (not with Tariffi) during intake. It is limited in scope to CAPE filings and does not give the broker authority over your other customs business.
Detailed Answer
The Limited Power of Attorney is a standard customs document that authorizes a broker to transact specific customs business on behalf of an importer.
What the LPOA does:
- Authorizes the broker partner to file CAPE declarations on your behalf through the ACE portal.
- Designates the broker as Filer of Record for these specific filings under 19 CFR Part 111.
- Is limited in scope to CAPE-related filings. It does not authorize the broker to handle your regular import entries, change your ACE account settings, or perform any other customs business on your behalf.
Why an LPOA is required:
Under 19 U.S.C. § 1641, a customs broker needs written authorization from the importer to transact customs business on their behalf. Without an LPOA, the broker cannot legally file your CAPE declaration — even if you explicitly ask them to. The LPOA is the standard mechanism for granting this authorization.
Key LPOA details:
- Parties: You (the importer) and the licensed customs broker partner. Tariffi is not a party to the LPOA — we are the data-preparation platform that facilitates the connection.
- Scope: Limited to CAPE declarations and related protests/CIT filings for tariff refund recovery on the entries identified in your ES-003 analysis.
- Duration: Typically valid for the duration of the engagement or until revoked by you in writing.
- Revocability: You can revoke the LPOA at any time by written notice to the broker.
How you sign it:
The LPOA is presented electronically during the intake process alongside the Contingency Fee Agreement. You review both documents and sign via SpitShake (our e-signing platform) in a single flow. The broker countersigns, and you receive copies of both executed documents.
This is industry-standard. Every importer who uses a customs broker has an LPOA on file. The document follows the same format used across the customs brokerage industry.
Related Questions
Do I need a customs broker for a tariff refund?
Yes. Federal law (19 U.S.C. § 1641) requires a CBP-licensed customs broker to file CAPE declarations. Tariffi is a data-preparation platform, not a broker — we prepare your declaration data and route it to a licensed broker partner who reviews, approves, and transmits under their own ABI filer code at no extra cost to you.
How do I get a tariff refund?
Upload your ACE ES-003 entry-summary CSV to Tariffi. Our platform analyzes your entries for IEEPA and Section 301 overpayments, prepares the CAPE declaration data, and routes it to a CBP-licensed customs broker partner who files under their own license. No advance fees — you pay a contingency only when CBP approves your refund.
What is the CAPE program?
CAPE (Customs Automated Protest and Entry) is CBP's electronic program for processing tariff refund declarations. Importers who overpaid IEEPA or Section 301 tariffs submit CAPE declarations through the ACE portal. Tariffi automates the data preparation; your licensed customs broker partner transmits the declaration under their ABI filer code.
Will Tariffi file anything under my license?
No. Tariffi is a data-preparation platform — we never access CBP servers or file anything under your license. You review every CAPE declaration in your broker portal, approve it with your professional judgment, and transmit it via your own ABI filer code through ACE. You are always the Filer of Record.
Need help?
Upload your ES-003 to see how much you could recover, or talk to our team.