Customs broker is required to have a valid Customs Power of Attorney(POA) on file prior to transacting any Customs business on the behalf of the Importer of Record (19CFR 141.46). This instrument allows broker to ONLY transact Customs business. The power of attorney must indicate the following:
1. US tax reporting number for the Importer
2. It must specify if the importer is a corporation, partnership, sole proprietor or an individual
Unless an expiration date is shown on the power of attorney, it is good until revoked (except for a partnership, which automatically expires two years after signing).
Importers should be aware – If you are the Importer of Record, payment to the broker will not relieve you of the liability for Customs charges, duties, taxes, or other debts owed Customs in the event that these charges are not paid by the broker; therefore, Customs charges may be paid with a separate check payable to "US Customs and Border Protection" which shall be delivered to Customs by the Broker."
It is important for importers to carefully choose their Customs Broker as the Importer of Record is ultimately responsible for the accuracy of any entries filed under their name, whether or not the Importer utilizes the services of a Broker. We have extensive training and compliance programs in place to ensure accuracy and visibility into our performance.