CBP Form 5291: Power of Attorney Rules for Brokers

Key Points

• CBP Form 5291, Power of Attorney, is the optional CBP format for the written authority an importer gives a licensed customs broker, or an employee, to transact customs business in the importer's name.
• Using CBP Form 5291 is not mandatory: an importer may grant the authority in another written form, but whatever form is used must satisfy the power of attorney requirements at 19 CFR 141.46 and the related rules in 19 CFR 141.32.
• A power of attorney granted by a partnership is limited to a period not to exceed two years from the date it is executed, so partnership grants have to be renewed on a calendar.
• A power of attorney stays effective until it is revoked, and revocation is made by written notice; brokers should process revocations immediately and stop filing under the revoked authority.
• Under 19 CFR Part 111 a broker must verify that the person signing has authority to bind the importer, and must keep the power of attorney on file as part of its records; as of October 2026 confirm the current text of each regulation before relying on it.

On this page

1. What CBP Form 5291 is and where it comes from
2. At a glance
3. Who signs CBP Form 5291 and who may receive it
4. How long is CBP Form 5291 valid, and how is it revoked
5. What authority CBP Form 5291 actually grants
6. How CBP Form 5291 fits the entry lifecycle and other CBP forms
7. Common CBP Form 5291 problems
8. Frequently asked questions
9. What importers and brokers should do
10. Key references

CBP Form 5291, Power of Attorney, is the optional CBP-published format for the written authority by which an importer, exporter, or other principal appoints a licensed customs broker, or an employee, to transact customs business in the principal's name. Importers sign it, brokers collect and retain it, and it has to be in place before the broker files anything, because it is the document that makes the broker's entry filings the importer's own act. The links in this article go to the primary documents: the regulations in the Code of Federal Regulations and the official CBP forms pages themselves. Read the source.

At a glance

• Full name: CBP Form 5291, Power of Attorney.
• Who prepares or uses it: the importer or other principal grants it; the licensed customs broker (or an employee named as agent) relies on it and retains it.
• When in the lifecycle: before any customs business is transacted, that is, before entry filing, and maintained for as long as the broker acts.
• System or channel: a signed paper or electronic document held in the broker's files; it is not transmitted to CBP with each entry, though CBP may demand production. Confirm acceptable electronic signature practice with CBP.
• Governing authority: 19 CFR 141.46, 19 CFR 141.32, and the broker conduct and recordkeeping rules in 19 CFR Part 111.
• Validity limit: a partnership power of attorney is limited to a period not to exceed two years from the date it is executed; other grants run until revoked.
• Related terms: CBP Form 7501 (Entry Summary), CBP Form 3124 (Application for Customs Broker License), CBP Form 400 (ACH Debit Application), CBP Form 6084 (CBP's bill form), CBP Form 3347 and 3347A (owner and consignee declarations).

What CBP Form 5291 is and where it comes from

CBP Form 5291 exists because the customs regulations require a broker to hold written authority before acting for a principal, and CBP publishes a standard format so that the parties do not have to draft one from scratch. 19 CFR 141.32 addresses the form of a customs power of attorney and recognizes that CBP Form 5291, or a document using the same language, may be used; a corporate power of attorney in another written form is also acceptable so long as it does what the regulation requires. That is the practical meaning of "optional": the form is optional, the written authority is not.

CBP Form 5291 is narrower than a general corporate power of attorney. It is directed at customs business, which is the work of making and filing entries, classification and valuation declarations, duty payment, and the related dealings with CBP that 19 CFR Part 111 reserves to licensed brokers. An importer that hands a broker a broad corporate power of attorney drafted for banking or litigation purposes has usually given the broker something that is harder, not easier, to rely on.

Who signs CBP Form 5291 and who may receive it

CBP Form 5291 must be signed by someone with authority to bind the principal, and 19 CFR 141.46 places on the broker the duty to obtain a valid power of attorney before transacting customs business for a client. In practice the broker's compliance team verifies three things: that the signer holds a position that can bind the company, that the legal name on the power of attorney matches the name that will appear on entry documents, and that the identifying number used for the importer is the same one the broker will file under.

Grantors other than corporations

Individuals, partnerships, associations, and corporations can all grant a customs power of attorney, and the status of the grantor matters. A partnership grant carries the two-year limit described below. A grant by a non-resident principal raises additional questions about who in the United States may be served and who accepts liability, and those questions should be confirmed against the current text of 19 CFR 141.46 and 19 CFR 141.32 rather than assumed.

How long is CBP Form 5291 valid, and how is it revoked

CBP Form 5291 granted by a partnership is valid for a period not to exceed two years from the date it is executed, which means partnership clients need a renewal calendar and brokers need an expiration field in their client database. A power of attorney from other types of principals is generally open ended and remains effective until it is revoked, but that is not a reason to leave it unreviewed; names change, officers leave, and entities merge.

Revocation of CBP Form 5291 is made by written notice. A broker that receives a written revocation should date stamp it, stop filing under that authority, and document the last entry transmitted before the revocation took effect. Importers switching brokers should send written revocation to the outgoing broker rather than simply stop sending files, because an unrevoked power of attorney on file at a former broker is a loose end that shows up during audits and during disputes about who filed what.

What authority CBP Form 5291 actually grants

CBP Form 5291 grants authority to act, but it does not transfer the importer's legal responsibility for the accuracy of what is filed. The importer of record remains answerable for classification, valuation, origin, and duty on CBP Form 7501, Entry Summary, the declaration of classification, value, origin, duties, taxes and fees for an entry that every bill, refund and audit traces back to. When CBP issues a request for information or a notice of action, the importer answers it, whether or not a broker prepared the entry. Importers should read a CBP Form 28 request as their own obligation, not the broker's.

Importers often limit CBP Form 5291 by ports, by business unit, or by a stated expiration date. Those scope limits are enforceable against the broker, so both sides need to understand them. A broker whose authority is limited to one business unit should not be filing for a sister company that was never named, and a broker whose power of attorney has a written end date should not keep filing past it.

How CBP Form 5291 fits the entry lifecycle and other CBP forms

CBP Form 5291 sits at the very front of the entry lifecycle, before the first entry and before any money moves. Several downstream documents assume valid authority is already in place:

• Payment: CBP Form 400, ACH Debit Application, enrolls a payer (importer or broker) in CBP's Automated Clearinghouse debit program to pay duties, taxes, fees and bills electronically. Who signs and whose account is debited should line up with the authority granted on CBP Form 5291.
• Billing: CBP Form 6084, CBP's bill form, is the mailed bill for money owed to CBP, including supplemental duties, taxes, fees and interest after liquidation or a rejected payment. Bills follow the importer of record, so address and contact data behind the power of attorney needs to be current.
• Ownership declarations: CBP Form 3347, Declaration of Owner for Merchandise Obtained Otherwise Than in Pursuance of a Purchase, and its companion CBP Form 3347A, Declaration of Consignee When Entry Is Made by an Agent, transfer or confirm liability for duties on an entry. An agent filing those declarations needs authority that actually covers the party it claims to represent.
• Bonded and temporary import handling: permit and application filings such as CBP Form 3499, Application and Approval to Manipulate, Examine, Sample or Transfer Goods, CBP Form 3495, Application for Exportation of Articles Under Special Bond, CBP Form 3173, Application for Extension of Bond for Temporary Importation, and CBP Form 300, Bonded Warehouse Proprietor's Submission, are routinely prepared by an agent acting under a power of attorney.

Two things sit outside the CBP Form 5291 relationship. CBP Form 3124, Application for Customs Broker License, is how an individual, partnership, association or corporation obtains a broker license under 19 CFR Part 111; it is a licensing document, not a client authority. And FinCEN Form 105, Report of International Transportation of Currency or Monetary Instruments (CMIR), is filed with CBP when currency or monetary instruments above the reporting threshold are carried, shipped or mailed into or out of the United States; it is a traveler and shipper reporting obligation, not a customs entry filed under a power of attorney.

Common CBP Form 5291 problems

Most CBP Form 5291 problems are housekeeping failures rather than legal disputes. The recurring ones:

• No signed power of attorney on file at all, discovered only when CBP or an auditor asks the broker to produce it.
• An expired partnership grant, because the two-year limit was not tracked.
• A signer whose authority was never verified, or who had left the company before the signature date.
• A legal name on the power of attorney that does not match the importer of record name on CBP Form 7501.
• An old power of attorney never revoked in writing after the importer changed brokers.
• A grant that is silent on scope, so neither side can say whether the broker may file for affiliates.

Frequently asked questions

Is CBP Form 5291 required?

CBP Form 5291 itself is optional. The written authority it represents is required before a broker transacts customs business, and a differently formatted written power of attorney may be used if it meets the requirements of 19 CFR 141.46 and 19 CFR 141.32.

Does CBP Form 5291 expire?

CBP Form 5291 granted by a partnership is limited to a period not to exceed two years from the date of execution. Other grants generally remain in effect until revoked by written notice, subject to any expiration date the grantor writes into the document.

Is CBP Form 5291 filed with CBP?

CBP Form 5291 is not transmitted with each entry. The broker retains it and must be able to produce it, consistent with the broker recordkeeping and conduct rules in 19 CFR Part 111; confirm current production and retention expectations with CBP.

Does CBP Form 5291 shift duty liability to the broker?

No. CBP Form 5291 authorizes the broker to act, but the importer of record remains responsible for the accuracy of the entry and for duties, taxes and fees. Liability allocation among owner, consignee and agent is handled through declarations such as CBP Form 3347 and CBP Form 3347A, not through the power of attorney.

What importers and brokers should do

• Audit the CBP Form 5291 file: confirm every active client has a signed, legible power of attorney, with the signer's title and the correct legal entity name.
• Put partnership powers of attorney on a renewal tickler so the two-year limit never lapses unnoticed, and record any written expiration date the grantor added.
• Document signature authority at onboarding, and re-verify after a client reorganization, merger, or change of officers.
• Send and process revocations in writing, date stamp them, and reconcile the revocation date against the last entry filed under that authority.

Key references

• 19 CFR 141.46: requirement that a broker obtain a valid power of attorney before transacting customs business for a principal.
• 19 CFR 141.32: form of a customs power of attorney, including use of CBP Form 5291.
• 19 CFR Part 111: customs broker licensing, conduct, and recordkeeping rules.
• CBP forms library: current published version of CBP Form 5291 and the related CBP forms referenced here.