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What is Broker Power of Attorney?

Legal authorization for a customs broker to act on an importer's behalf in transactions with CBP. In the context of U.S. customs and tariff recovery, understanding broker power of attorney is essential for navigating the CAPE refund process and ensuring accurate duty assessment.

Definition

A broker power of attorney (POA) is a legal document that authorizes a licensed customs broker to act on behalf of an importer in transactions with CBP. The POA is required before a broker can file entries, pay duties, or otherwise transact customs business for a client. It may be limited (LPOA, covering specific actions or a defined time period) or general. The POA establishes the agency relationship but does not transfer liability — the importer of record remains ultimately responsible for the accuracy of entry information and payment of duties.

How Broker Power of Attorney Relates to Tariff Refunds

A valid LPOA is a prerequisite for filing CAPE refund declarations. Your customs broker needs your signed authorization to submit the declaration on your behalf. Tariffi's signing package includes the LPOA alongside the Contingency Fee Agreement, streamlining the authorization process so your broker can begin filing immediately.

Example

An importer signs a Limited Power of Attorney authorizing Broker XYZ to file CAPE declarations and receive refund notifications through CBP's Notify Party system. This LPOA is specific to refund-related transactions and does not override the importer's existing general POA with their primary brokerage.

Frequently Asked Questions

Can I have powers of attorney with multiple brokers?
Yes. You can authorize multiple brokers for different purposes. An LPOA for refund claims does not revoke your existing POA with your primary broker.
Does the POA expire?
A POA remains valid until revoked unless it specifies an expiration date. Limited powers of attorney for refund purposes typically include a defined scope and duration.

Related Terms

Legal References

  • 19 CFR § 141.32 — Power of Attorney
  • 19 U.S.C. § 1641 — Customs Brokers

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