Customs Power of Attorney Archives

Who is responsible for tariff classification? What importers need to know about customs powers of attorney.

By Erik | July 18, 2026

A professional editorial-style photograph of a businessperson in a formal suit sitting at a large wooden desk, carefully reviewing complex legal and customs documents spread across the surface, with a Harmonized Tariff Schedule binder open prominently in the foreground. The desk also holds a signed power of attorney document, a customs entry form, and a pen. The setting is a polished law office with bookshelves filled with legal volumes in the background. Soft, professional lighting creates a serious and authoritative atmosphere. The scene conveys legal responsibility, international trade compliance, and the weight of regulatory obligations. Photorealistic, high detail, editorial tone, warm neutral color palette.

Many importers assume their customs broker handles tariff classification, but that assumption is legally wrong. Under the Customs Modernization Act, the importer of record bears non-delegable responsibility for accurate HTS classification. A power of attorney authorizes a broker to act on your behalf — it does not transfer liability. Understanding this distinction, and when to involve customs counsel, is essential.