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Last updated
General regulatory information, not legal advice. Sources are cited below with the date each was checked (2026-11-01).
Short answer
CBP Form 5291 is the U.S. Customs and Border Protection form for giving someone a customs power of attorney, the written authority for an agent to transact customs business for a principal. Under 19 CFR 141.32 the form “may be used”, so it is optional: a power of attorney that is not on Form 5291 must be either a general power of attorney with unlimited authority or a limited one that is explicit in its terms and executed the same way. Partnership powers of attorney last at most 2 years; others may run for an unlimited period.
Definition and scope
A customs power of attorney (often shortened to customs POA) lets a principal, such as a company importing instruments or consumables, authorize an agent to act in its name before CBP. Under 19 CFR 141.31(a), authority may be given for “a specified part or all the Customs business of the principal”. A power of attorney given to a minor is not accepted (141.31(c)).
The rules sit in 19 CFR Part 141, Subpart C (Powers of Attorney). Form 5291 is the CBP form used for this purpose; the regulation sets the legal requirements summarized on this page.
How a customs power of attorney is used in practice
A customs broker transacting customs business in a principal’s name is required to obtain a valid power of attorney first (19 CFR 141.46). The broker is not required to file it with CBP; the broker keeps it with its books and papers and makes it available to Treasury representatives.
CBP’s page on validating the power of attorney, last modified 2024-03-06, notes that a POA can authorize the movement of conveyances and merchandise into the United States, so a broker’s reasonable-care obligation includes verifying the grantor’s identity and legal authority. See what a customs broker license is for the broker side.
Customs power of attorney form: what the regulation prints
Section 141.32 includes a sample general power of attorney. It names the principal and its legal designation (for example a corporation or an individual), its residence and the state under whose law it does business, and appoints the agent with “full power and authority” without limitation of any kind. It runs “until and including” a stated date or until written notice of revocation is duly given, and the principal signs.
Which customs power of attorney applies
The table is built only from 19 CFR 141.31 to 141.37; each row cites its section.
| Situation | What the regulation says | Section |
|---|---|---|
| Standard customs POA | Customs Form 5291 may be used for giving power of attorney to transact customs business. | 141.32 |
| POA not on Form 5291 | Must be a general power of attorney with unlimited authority, or a limited one explicit in its terms, executed in the same manner as Form 5291. | 141.32 |
| Individual, one noncommercial shipment | An individual who is not a regular importer may appoint an individual as unpaid agent by a statement on the invoice or an attached paper. Not available to a partnership, association or corporation. | 141.33 |
| Partnership principal | Limited to a period not exceeding 2 years from the date of execution. | 141.34 |
| Any other principal | May be granted for an unlimited period. | 141.34 |
| Nonresident principal | Not accepted unless the designated agent is a resident and authorized to accept service of process against the nonresident. | 141.36 |
| Nonresident corporation not qualified to do business in the district’s state | The POA must be supported by documentation establishing the grantor’s authority. | 141.37 |
“Resident” is defined in 141.31(d): for an individual, where the person lives; for a partnership, where the partners live; for a corporation, where it is incorporated, in each case within the Customs territory of the United States or the Virgin Islands.
Duration, revocation and retention
- Duration: partnership powers of attorney, 2 years maximum; all others may be unlimited (141.34).
- Revocation: a power of attorney is subject to revocation at any time, by written notice that CBP receives, delivered at the port or electronically (141.35).
- Retention: a customs broker keeps the power of attorney and is not required to file it with CBP (141.46).
What brokers verify before relying on a customs POA
CBP’s validation page lists steps a broker can use to confirm the grantor is who the POA says. These are CBP’s list, restated so an importing organization knows what it may be asked for:
- Completing the POA in person where possible and reviewing unexpired government photo ID.
- Checking the grantor’s business registration with the state authority.
- Confirming any trade or fictitious name appears on the POA.
- Matching the importer name, importer number and EIN on the POA to ACE.
- Verifying the address is a real business location, not a postal box, and calling the landline provided.
- Cross-checking through a third party such as a credit report or D-U-N-S number, and reviewing the client’s website.
- Checking whether the grantor is a sanctioned or restricted person (BIS Export Enforcement).
For a research institution or clinic importing laboratory equipment or medical supplies through a broker, the point is simple: the signer must have legal authority for the organization, and the details on the POA should match the importer’s records. For the importer’s own role, see importer of record; for the entry summary a broker files, see CBP Form 7501; for how goods are priced at entry, see customs valuation.
Common misunderstandings
“Form 5291 is mandatory.”
No. Section 141.32 says it “may be used”; an equivalent general or limited POA executed the same way is also described there.
“The POA is filed with CBP.”
For a customs broker it is not: the broker obtains and retains it and need not file it with CBP (141.46).
“A customs POA never expires.”
Only for non-partnership principals, which may grant it for an unlimited period. A partnership’s is capped at 2 years, and any POA can be revoked at any time by written notice CBP receives.
“A minor can sign.”
A power of attorney to a minor is not accepted (141.31(c)).
FAQ
What is a customs power of attorney?
It is the written authority by which a principal lets an agent, commonly a customs broker, transact all or a specified part of its customs business (19 CFR 141.31(a)).
What is a customs POA and is it the same as Form 5291?
“Customs POA” is shorthand for a customs power of attorney. Form 5291 is the CBP form that may be used to give one; other forms of POA are allowed if they meet 141.32.
Where do I get the customs power of attorney form?
Form 5291 is a CBP form. The regulation’s sample wording in 19 CFR 141.32 shows what an acceptable general power of attorney contains.
How long does a customs power of attorney last?
Up to 2 years for a partnership; an unlimited period for other principals; revocable at any time by written notice CBP receives (141.34, 141.35).
Sources
- eCFR, 19 CFR 141.31 to 141.37 and 141.46 (Subpart C, Powers of Attorney): ecfr.gov, Part 141 Subpart C; also Cornell LII, 19 CFR 141.32. Checked 2026-11-01.
- U.S. Customs and Border Protection, Validating the Power of Attorney and Electronic Signatures, page last modified 2024-03-06. Checked 2026-11-01.
