Power of attorney for customs

Details worth checking in each:

US. A resident corporation's president, vice president, treasurer or secretary, if known to CBP, can sign without one. Revocation works by written notice to CBP, at the port or electronically. A CBP ruling says general POA language doesn't by itself authorise a broker to share your information, though it accepted specific written consent in the POA. So if you want that, say so. A CBP interim final rule, due to publish on 6 November 2026 and effective 60 days later, states that a broker needs a POA even when acting as importer of record, requires brokers to verify that a client qualifies as a US importer, and limits foreign importers of record to CTPAT routes. See US low-value shipments.

Canada. The agreement has to have the names, business numbers and addresses of both sides, a description of the transactions, the effective date, and whether a sub-agent can act. CBSA requires wet signatures, and it doesn't accept electronic check boxes, though faxed copies may be acceptable. To end the authority, tell the agent and remove the delegation in the CARM portal. Unless told otherwise, the agent can finish transactions it's already started.

The Union Customs Code, article 18, sets up the two options, and the UK kept the same concepts. Regulation (EU) 2026/2108 replaces that code, applying generally from 21 September 2027, so recheck the article numbers then.

Failing to say which is the risky part: under article 19, a person who doesn't state that they're acting as representative, or has no authority to act, is treated as acting in their own name. The EU court held in case C-714/20 that joint liability under article 77(3) is about customs debt, and that it doesn't automatically extend to import VAT. So VAT liability for an indirect representative depends on national law.

HMRC adds that you stay responsible for due diligence, whoever you hire. Your representative has to be established in the UK, and a direct representative making declarations in your name in set circumstances isn't jointly liable.

CBSA spells it out: use a licensed broker, and if they give incorrect information or don't remit payment, the person remains fully liable for duties, taxes, penalties and interest. CBSA also notes that if the broker is listed as importer, it shares responsibility.

As an illustration, say you pay your broker EUR 18,000 for a quarter's duty and VAT, and it goes under without remitting EUR 12,000. Customs can come to you for the EUR 12,000, and the broker's insolvency doesn't reduce that. You paid twice, and you're left to claim in the insolvency. That's the practical argument for paying customs from your own account or deferment, and paying the broker only its fee.

• The scope: all customs business, or named procedures.
• Whether it's direct or indirect, in those words.
• Who checks classification, value and origin, and who approves them.
• How payment flows: through your account, or the agent's.
• Who can subcontract, and whether a sub-agent can act.
• How to end it, and what happens with entries that are in progress.
• How long records are kept, and who holds them.

Use your broker's form if it covers these. Find licensed firms in the customs broker directory, and if you're shipping on DDP terms, read this page twice, because you may be the one signing.