A U.S. customs power of attorney (POA) is the written authority an importer of record gives a customs broker to transact customs business in the importer's name. In a DDP shipment, the sales term does not authorize the freight forwarder, overseas seller or buyer to sign for another legal entity. The broker must obtain authority from the actual principal, verify the signer and define the permitted customs activities before filing an entry.
The principal named as importer of record signs through an individual who has legal authority to bind that principal. The grantee is the licensed customs broker or brokerage entity authorized to act. Current CBP broker guidance says a broker must execute the POA directly with its importer client or drawback claimant, not through a freight forwarder or other third-party intermediary.
If the broker itself is acting as importer of record, CBP guidance notes that a client POA is unnecessary for that transaction. That is a different commercial and legal model, not a shortcut for an ordinary buyer-as-importer entry.
Customs business includes activities such as preparing or transmitting entry information, classifying and valuing merchandise, communicating with CBP and handling certain post-entry actions on behalf of another person. U.S. law generally requires a licensed broker to perform that work for others. The POA connects the broker's actions to the principal's authority.
The POA does not transfer every compliance obligation to the broker. The importer still needs reasonable-care controls over product description, classification, origin, value, admissibility and records. Use the guide to review CBP Form 7501 and ACE entry-summary data after filing.
Delivered Duty Paid allocates delivery, cost and risk obligations in the sales contract. It does not make one company the legal agent of another and does not authorize a broker to use the buyer's importer number. A purchase order stating “DDP” is therefore not a broker POA.
A workable DDP structure separates four decisions: who is the importer of record, who signs for that entity, which broker receives authority, and who funds duties and fees. The DDP importer, consignee and broker role guide helps establish those identities before documents are signed.
CBP accepts its Form 5291 and private alternatives. CBP's current broker guidance states that a private document does not have to copy the form word for word, but it should show that the principal grants the broker authority to act as its agent for customs business. The POA must also meet applicable regulatory requirements, including required payment language or attachments where relevant.
The broker should provide the document it uses and explain its scope. The importer should not sign a generic logistics authorization without confirming that the named grantee is the actual licensed broker and that the customs authority is appropriate.
The principal must be the intended importer of record or other authorized client. Match the legal name to formation records, CBP importer record, customs bond and commercial documents.
Use the number belonging to the principal, whether EIN-based, SSN-based or CBP-assigned. If the identity record is new or inaccurate, address it through CBP Form 5106 importer registration.
Use the current legal or business address required by the broker and regulations. Align it with the physical address on the bond and identity record.
Identify the licensed brokerage entity receiving authority, not only a salesperson, freight forwarder or trade name. Confirm the broker through CBP resources when onboarding a new provider.
The broker should execute the POA directly with the importer client. A forwarder may introduce the parties or coordinate documents, but it should not stand between them as the source of authority.
Record the signer's printed name, title and basis for binding the principal. A purchasing employee, warehouse contact or forwarder should not sign merely because that person has the shipment file.
Understand the acts the broker may perform, including entry, drawback, protests, refunds, documents, bonds or other activities included in the text. Limit authority where the business model requires narrower control.
Record when authority begins and whether it has an end date. Under 19 CFR 141.34, a partnership POA cannot exceed two years; other POAs may be granted for an unlimited period. Even when legally open-ended, companies should review authority periodically.
Check whether the document permits delegation and whether the importer is comfortable with that scope. Ask which brokerage office, processing center or permitted entity will actually handle the entry.
Separate broker authority from the commercial agreement about fees and duty funding. CBP guidance discusses required alternative-payment language on POAs or attachments. The importer should receive transparent broker and third-party charges.
Know how to terminate authority and where written notice must be sent. Changing forwarders does not automatically revoke a broker POA. Keep confirmation of revocation and the last transaction handled.
Both broker and importer should retain the signed POA and supporting authority documents for the required period. Restrict access because the file may contain importer numbers, contact details and signatures.
A foreign seller that intends to act as U.S. importer needs more than a signature on a standard broker form. CBP guidance states that a nonresident corporation's POA must include a clause authorizing the agent to accept service of process on the principal's behalf. The company also needs supporting documentation establishing the signer's authority to execute the POA.
The broker should review corporate formation evidence, board or officer authority, legal name, address and service-of-process language before accepting the POA. The foreign entity must also have a valid importer identity record and appropriate bond arrangement. A CBP-assigned number is an identifier; it does not eliminate these representation requirements.
Not merely because it arranged the shipment. The importer or an authorized signer for that principal grants authority to the broker. CBP rules require the broker to execute the customs POA directly with the importer client rather than through a freight forwarder.
No. DDP allocates contractual responsibilities but does not authorize use of another entity's importer identity. The buyer must knowingly accept the importer role and execute the required authority.
No. CBP accepts Form 5291 and compliant private alternatives. The broker should ensure the language, required statements and supporting documents satisfy current rules.
A partnership POA is limited to no more than two years under 19 CFR 141.34. Other POAs may be open-ended unless the document or circumstances limit them. Corporate policy should still require periodic review.
No. Send a written revocation according to the existing POA and broker instructions, confirm receipt, and document the final effective date. Then execute new authority directly with the replacement broker.
No. The broker must meet its professional duties, but the importer remains responsible for reasonable-care controls and for providing accurate, complete commercial information.
This guide provides general operational information, not legal or customs advice. Ask a licensed U.S. customs broker and qualified counsel to confirm the principal, signing authority, POA language and nonresident requirements for the transaction.
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