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U.S. New Hire Learning Experience
What is a Customs Power of Attorney (POA)?
U.S. Customs Brokerage Package for New Hires
What is a Customs Power of Attorney
Legal Requirments
Definition
§141.46 Power of Attorney retained by Customhouse Broker:
- Before transacting customs business in the name of his Principal, a customhouse broker is required to obtain a valid Power of Attorney.
- He is not required to file the Power of Attorney with CBP, but must retain it with their books and papers, and make them available to Department of the Treasury representatives as provided in subpart C of part 111 of this chapter.
- A Power of Attorney (POA) is a written legal document that gives authority by the Grantor (Principal) to a Grantee (Agent) to perform certain acts in a fiduciary capacity for the Grantor.
- The “Agency” is created when the Principal communicates with the Agent, instructing them to act on behalf of the Principal and the Agent accepts the instructions.
- Customs regulations for the Broker Power of Attorney are outlined in CFR 141.46.
Interactivity
For the better. Together
Direct Communication with Importer
Working in customs brokerage, you must use reasonable care to comply with customs regulations and compliance. Part of this is ensuring direct communication with the importer of record as noted in 19 CFR 111.36.
19 CFR 111.36
§ 111.36 Relations with unlicensed persons.
Interactivity
For the better. Together
Key Elements of a POA
It is a grant of authority which gives the Agent the right to perform certain actions that may legally bind the Principal.
It must be in writing.
It is NOT a contract for services.
For the better. Together
Power of Attorney (POA) Requirements
Why do we need a POA on file?
Retention & Access Requirements
Before transacting any customs business in the name of the Principal, a Customs House Broker is required to obtain a valid Power of Attorney (POA) to proceed further. The POA is retained by the Customs House Broker and serves as the legal authorization for the broker to act on behalf of the importer.
Customs House Brokers must retain Powers of Attorney in their records and must be able to make them available to U.S. Customs if requested. The retention of a current and valid POA is an essential part of compliance with CBP regulations under 19 CFR §141.46.
For the better. Together
Customs Regulations
Code of Federal Regulations – Title 19 Relating to POA
For the better. Together
Special Clauses on a POA
Authority to endsorse/collect duty refund checks
Waiver of billing and confidentiality requirements
Acknowledgment of terms and conditions of service
Authority to appoint other brokers
Authority to accept service of process for non-resident corporations
For the better. Together
Is the POA You Received Valid?
Let’s start at the beginning… You have a new client coming on board and Customs Clearance is a part of their services. A valid Power of Attorney (POA) is needed. Start by asking these questions
Step 1
Step 2
Step 3
Who can provide correct documentation needed to support the POA?
What is the legal entity of the client?
Who and what capacity can sign the POA?
For the better. Together
What is a Legal Entity?
Enter into agreements or contracts
A Legal Entity is defined as:
Assume obligations
These entities have the legal capacity to:
Incur and pay debts
The legal or lawful standing of a corporation, limited liability corporation, partnership, proprietorship or individual.
Sue and be sued in its own right
Be accountable for illegal activities
For the better. Together
Other Legal Definitions
Corporate Officer
Foreign Corporation
DBA
Capacity
An abbreviation for "doing business as." A DBA is also known as a "fictitious business name," "trade name," or "assumed name.“
The person has legal power or right to bind the corporation. Refers mainly to person signing the POA.
Not residing in the USA. POA must be signed by corporate officer or other person in authority.
Is a high-level management official of a corporation or an unincorporated business, hired by the board of directors of a corporation or the owner of a business.
Interactivity
For the better. Together
Part 2
Explanation of the Different Entities
For the better. Together
Explanation of the Different Entities
For the better. Together
MID General Rule
MID General Rule
Articles of Organization
These articles are required for all companies that are a Limited Liability Corporation (LLC). The Articles of Organization is the document that is filed with the Secretary of State’s office (or similar division) in the state where the LLC was formed. The POA for an LLC must be signed by a member of the LLC listed on the Articles of Organization.
Example
For the better. Together
For the better. Together
For the better. Together
POA for Non-US Resident Company-DDP Shipments
POA must be handled as per the normal process. There are additional documents required.
Confirmation of Authority must be completed, signed and returned with POA.
DDP Billing waiver must be completed, signed and returned with POA.
For the better. Together
I Have a Good POA, Now What Do I Do?
Follow the SOP that will be provided by your manager
Fee Schedule
Bond Query
Set Task
POA
Upload the final POA with any backup documents as needed, such as the Articles of Organization.
Upload the most recent Bond Query that was processed to verify coverage accuracy.
Set the workflow task for Final POA Approval by the Corporate Compliance Team.
Upload the agreed upon Trade Services Fee Schedule to ensure proper billing alignment.
Interactivity
For the better. Together
For the better. Together
Now it’s Time to Test your Knowledge!
Would you like to review the content again? Click Home to return to the beginning of the course.
Take the following quiz to reflect on what you’ve learnedScore 90% or more to pass
Start Quiz
For the better. Together
Test Your Knowledge!
For the better. Together
Test Your Knowledge!
For the better. Together
Test Your Knowledge!
For the better. Together
Test Your Knowledge!
For the better. Together
Test Your Knowledge!
For the better. Together
Test Your Knowledge!
For the better. Together
Test your knowledge!
Test Your Knowledge!
For the better. Together
Test Your Knowledge!
For the better. Together
Test your knowledge!
Test Your Knowledge!
For the better. Together
Test Your Knowledge!
For the better. Together
Great Job!
Thank you for participating in this training!
THINKING AHEAD – Moving Forward
Change Log
For the better. Together
Thank you Gracias Merci Obrigado Danke
Remember to Click the door to complete this Course
Information
This course uses interactive tooltips (ⓘ), pop-up windows, flip cards. Click the blue elements to reveal tips. Use > to move forward
§ 111.36 Relations with unlicensed persons. (a) Employment by unlicensed person other than importer. When a broker is employed for the transaction of customs business by an unlicensed person who is not the actual importer, the broker must transmit to the actual importer either a copy of his bill for services rendered or a copy of the entry, unless the merchandise was purchased on a delivered duty-paid basis or unless the importer has in writing waived transmittal of the copy of the entry or bill for services rendered.
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Transcript
Start Lesson
Info
For the better. Together
U.S. New Hire Learning Experience
What is a Customs Power of Attorney (POA)?
U.S. Customs Brokerage Package for New Hires
What is a Customs Power of Attorney
Legal Requirments
Definition
§141.46 Power of Attorney retained by Customhouse Broker:
Interactivity
For the better. Together
Direct Communication with Importer
Working in customs brokerage, you must use reasonable care to comply with customs regulations and compliance. Part of this is ensuring direct communication with the importer of record as noted in 19 CFR 111.36.
19 CFR 111.36
§ 111.36 Relations with unlicensed persons.
Interactivity
For the better. Together
Key Elements of a POA
It is a grant of authority which gives the Agent the right to perform certain actions that may legally bind the Principal.
It must be in writing.
It is NOT a contract for services.
For the better. Together
Power of Attorney (POA) Requirements
Why do we need a POA on file?
Retention & Access Requirements
Before transacting any customs business in the name of the Principal, a Customs House Broker is required to obtain a valid Power of Attorney (POA) to proceed further. The POA is retained by the Customs House Broker and serves as the legal authorization for the broker to act on behalf of the importer.
Customs House Brokers must retain Powers of Attorney in their records and must be able to make them available to U.S. Customs if requested. The retention of a current and valid POA is an essential part of compliance with CBP regulations under 19 CFR §141.46.
For the better. Together
Customs Regulations
Code of Federal Regulations – Title 19 Relating to POA
For the better. Together
Special Clauses on a POA
Authority to endsorse/collect duty refund checks
Waiver of billing and confidentiality requirements
Acknowledgment of terms and conditions of service
Authority to appoint other brokers
Authority to accept service of process for non-resident corporations
For the better. Together
Is the POA You Received Valid?
Let’s start at the beginning… You have a new client coming on board and Customs Clearance is a part of their services. A valid Power of Attorney (POA) is needed. Start by asking these questions
Step 1
Step 2
Step 3
Who can provide correct documentation needed to support the POA?
What is the legal entity of the client?
Who and what capacity can sign the POA?
For the better. Together
What is a Legal Entity?
Enter into agreements or contracts
A Legal Entity is defined as:
Assume obligations
These entities have the legal capacity to:
Incur and pay debts
The legal or lawful standing of a corporation, limited liability corporation, partnership, proprietorship or individual.
Sue and be sued in its own right
Be accountable for illegal activities
For the better. Together
Other Legal Definitions
Corporate Officer
Foreign Corporation
DBA
Capacity
An abbreviation for "doing business as." A DBA is also known as a "fictitious business name," "trade name," or "assumed name.“
The person has legal power or right to bind the corporation. Refers mainly to person signing the POA.
Not residing in the USA. POA must be signed by corporate officer or other person in authority.
Is a high-level management official of a corporation or an unincorporated business, hired by the board of directors of a corporation or the owner of a business.
Interactivity
For the better. Together
Part 2
Explanation of the Different Entities
For the better. Together
Explanation of the Different Entities
For the better. Together
MID General Rule
MID General Rule
Articles of Organization
These articles are required for all companies that are a Limited Liability Corporation (LLC). The Articles of Organization is the document that is filed with the Secretary of State’s office (or similar division) in the state where the LLC was formed. The POA for an LLC must be signed by a member of the LLC listed on the Articles of Organization.
Example
For the better. Together
For the better. Together
For the better. Together
POA for Non-US Resident Company-DDP Shipments
POA must be handled as per the normal process. There are additional documents required.
Confirmation of Authority must be completed, signed and returned with POA.
DDP Billing waiver must be completed, signed and returned with POA.
For the better. Together
I Have a Good POA, Now What Do I Do?
Follow the SOP that will be provided by your manager
Fee Schedule
Bond Query
Set Task
POA
Upload the final POA with any backup documents as needed, such as the Articles of Organization.
Upload the most recent Bond Query that was processed to verify coverage accuracy.
Set the workflow task for Final POA Approval by the Corporate Compliance Team.
Upload the agreed upon Trade Services Fee Schedule to ensure proper billing alignment.
Interactivity
For the better. Together
For the better. Together
Now it’s Time to Test your Knowledge!
Would you like to review the content again? Click Home to return to the beginning of the course.
Take the following quiz to reflect on what you’ve learnedScore 90% or more to pass
Start Quiz
For the better. Together
Test Your Knowledge!
For the better. Together
Test Your Knowledge!
For the better. Together
Test Your Knowledge!
For the better. Together
Test Your Knowledge!
For the better. Together
Test Your Knowledge!
For the better. Together
Test Your Knowledge!
For the better. Together
Test your knowledge!
Test Your Knowledge!
For the better. Together
Test Your Knowledge!
For the better. Together
Test your knowledge!
Test Your Knowledge!
For the better. Together
Test Your Knowledge!
For the better. Together
Great Job! Thank you for participating in this training!
THINKING AHEAD – Moving Forward
Change Log
For the better. Together
Thank you Gracias Merci Obrigado Danke
Remember to Click the door to complete this Course
Information
This course uses interactive tooltips (ⓘ), pop-up windows, flip cards. Click the blue elements to reveal tips. Use > to move forward
§ 111.36 Relations with unlicensed persons. (a) Employment by unlicensed person other than importer. When a broker is employed for the transaction of customs business by an unlicensed person who is not the actual importer, the broker must transmit to the actual importer either a copy of his bill for services rendered or a copy of the entry, unless the merchandise was purchased on a delivered duty-paid basis or unless the importer has in writing waived transmittal of the copy of the entry or bill for services rendered.