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Power of Attorney (POA)

POA requirements, types, revocation, and the relationship between importers and customs brokers.

19 CFR 141.31-141.46

Purpose of POA

A Power of Attorney authorizes a customs broker or other agent to act on behalf of an importer in customs transactions. Without a valid POA, a customs broker cannot legally conduct customs business for an importer. The POA establishes the agency relationship and defines the scope of authority granted.

Types and Duration

POAs can be limited (authorizing specific transactions) or unlimited (authorizing all customs business). Corporate POAs are granted by a corporate officer and can authorize the broker to act for the corporation. Individual POAs are granted by the individual importer. POAs remain in effect until revoked by the grantor or until the stated expiration date. A grantor may revoke a POA at any time.

Key Terms

Power of Attorney|委托书
Limited POA|有限委托
Unlimited POA|无限委托
Corporate POA|公司委托书
Revocation|撤销
Back to Knowledge BaseUpdated 2026-04-09