The power of attorney is the document that lets a customs broker act for you, and it is also the document most importers sign without reading. CBP Form 5291 is one page. It authorizes a named broker to transact customs business in your name: file entries, pay duties, sign documents, and receive notices. The authority is broad, the form is short, and the consequences of signing the wrong version last longer than the form suggests.
The rule is 19 CFR Part 141, Subpart C. A broker must hold a valid power of attorney before transacting business for a principal. A broker who files an entry without one is filing without authority, and the entry is the importer's problem, not the broker's.
The authority covers the whole customs relationship, not a single shipment. The broker files entries, responds to CBP inquiries, pays duties from your account, and signs the certifications that carry your name. Every one of those acts binds you, which is why the choice of broker matters more than the choice of form.
A general power of attorney covers all customs business. A limited power of attorney covers only what it names: a port, a period, a type of entry. The distinction is the first decision, and it should be made before signing, not after a filing you did not approve.
Duration depends on who signs. A partnership power of attorney lasts a maximum of two years. A corporate or individual power of attorney lasts indefinitely unless revoked in writing. The revocation has to be in writing, and it has to reach the broker and CBP, because a broker who holds an unrevoked POA can keep filing, and the entries keep binding you.
It does not transfer liability. You remain the importer of record, and the duty, the penalties, and the reasonable care obligation under 19 USC 1484 are yours even when the broker did the filing. Liquidation is where that liability lands: the assessment is yours, and the clock on it runs whether or not the broker filed the entry.
It does not authorize the broker to do things outside customs business. A POA does not let a broker sign a commercial contract, move money outside the customs account, or act as your agent in a dispute with a supplier.
For a non-resident principal, the POA does not remove the need for a resident agent for service of process. The broker files the entries; the resident agent takes the legal papers. Antidumping duties show the same split: the rate is set by Commerce, the entry is filed by the broker, and the liability sits with the importer either way.
Check the broker's license and the exact name on the form, because a POA naming the wrong entity authorizes nobody. Decide general or limited before signing, and if limited, write the limits down: the ports, the period, the entry types.
Calendar the expiry: two years for a partnership, indefinite for a corporation, and a review date either way, because a POA signed in a hurry and forgotten is the one that authorizes the filing you never approved. Scope rulings and EAPA cases ask different questions, and the POA that authorizes one kind of filing does not always authorize the other.
Confirm the current requirements with a licensed customs broker before signing, because the form is standard and the consequences are not.
CBP Form 5291 authorizes a named broker to transact customs business for you: file entries, pay duties, sign documents, and receive notices in your name. The authority covers the customs relationship, not a single shipment.
A partnership POA lasts a maximum of two years. A corporate or individual POA lasts indefinitely unless revoked in writing. The revocation must reach the broker and CBP to take effect.
No. You remain the importer of record, and the duty, penalties, and reasonable care obligation under 19 USC 1484 are yours even when the broker files the entry.
No. Under 19 CFR Part 141 Subpart C, a broker must hold a valid power of attorney before transacting business for a principal. Filing without one is filing without authority.