What is LPOA?

A Limited Power of Attorney (LPOA) is a legal document that grants a customs broker specific, defined authority to act on an importer's behalf with CBP. Unlike a general power of attorney, an LPOA restricts the broker's authority to particular actions (e.g., filing CAPE refund declarations, requesting cargo release, paying duties). The LPOA can also be limited in duration. It is required under 19 CFR section 141.32 before a broker can transact customs business for a client. The importer retains ultimate responsibility for the accuracy of any filings made under the LPOA.

The LPOA is a core document in Tariffi's signing package. It authorizes the partner customs broker to file CAPE refund declarations on the importer's behalf. The LPOA between the importer and broker is a direct legal relationship — Tariffi is not a party to the LPOA, consistent with our role as a data-preparation platform. The importer signs the LPOA alongside the Contingency Fee Agreement to initiate the refund process.