US Custom Info
     
 
Click here to download the Power of Attorney form.
(This form requires Adobe Acrobat Reader).
 
Completing the "Power of Attorney" Form
 
  The Upper Left of the Form  
  Write in IRS# or EIN
  The Upper Right of the Form  
  Check the box that is most appropriate for the principal

Individual – a person acting in a non-business capacity
Partnership – two or more individuals operating a business
Corporation – a business authorized by state statute with limited liability
Sole Proprietorship – a business owned by a individual
Limited Liability Co – an entity, which is neither a corporation nor a Partnership, that is either managed by its members or, more likely, by a “manager” who is empowered to handle the affairs of the company.
(John S. Connor requires a copy of the LLC resolution)

Suggestion: Checking the identification box helps to spot POA for partnerships, which must be renewed every two years.

In the Upper Left Hand Corner Type in IRS#_______________________
  Designating the Principal  
 
  • Insert the legal name of the principal on the Power of Attorney – the name must be complete; abbreviations should be avoided.
  • If the principal is using a fictitious business or trade name to transact business (a “d/b/a” name) that name should also appear in this section. The principal must be authorized under state law to use such fictitious name.

  Designation of a Principal’s Business  
  This blank must be completed by inserting one of the following choices:
  Individual
Partnership
Corporation
Sole Proprietorship
Limited Liability Partnership
Limited Liability Company
Unincorporated Association

If the grantor’s name is misspelled, abbreviated, incorrectly punctuated, or incorrect capitalization, the POA is acceptable but any variation in the name or spelling of the principal could lead to questions as to who executed the POA and whether the underlying surety bond applies.
  State in Which Principal is Registered  
 
  • This section must be completed to show the State in which the principal received authority to conduct business.
  • If the principal is a corporation, insert the state of incorporation of the principal.
  Residence or Principal Place of Business  
 
  • Insert the principal’s address.
  • If the POA is for an individual who works at home, that is the address to be shown.
Many firms are not incorporated in the state of their principal office. Therefore, confirm the state is where the principal office was incorporated.
  Designation of Customs Broker or Forwarder  
 

*Brokers or Forwarders name should be in this space as Grantee’s Name

John S. Connor, Inc. should be put in this space (Grantee’s name).
  Company Name  
  Insert the name of the grantor here.
  Signature, Capacity, Date  
  This section is for the signature of the person executing the Power of Attorney on behalf of the grantor. In the case of a corporation, the president, vice president, secretary or treasurer of the corporation; any other person signing for a corporation must be authorized to do so by resolution of the Board of Directors and the Power should contain a letter from the corporate secretary certifying to that effect.

In the case of partnership, any one of the general partners may execute the Power in that capacity.

Limited Liability Company, if Power does not have certification the person signing has full authority to execute the Power on the limited liability company then one must be added, or a copy of the articles or resolution-naming officers must be surrendered to John S. Connor, Inc.
  Witnesses and Corporate Seal  
  Customs no longer requires a witness or the use of a corporate seal. The Individual or Partnership Certification and the Corporate Certification are not required to be completed. The sole exception in requiring the completing of the Corporate Certification is in the case of a foreign, nonresident. Then certification must be completed in accordance with the laws of the foreign country. This certification is located at the bottom of the POA.

“THE PROVISIONS REGARDING EXECUTION OF DOCUMENTS DATES BACK TO COMMON LAW. THEY RELATE TO THE PROOF OF AUTHENTICITY AND IDENTITY OF THE PERSON SIGNING THE POWER. IN THE EVENT THE DOCUMENT WAS CHALLENGED AS A FORGERY, TESTIMONY OF THE WITNESSES AND THE NOTARY WOULD BE TAKEN TO PROVE ITS AUTHENTICITY. WHILE STILL REQUIRED BY LAW FOR THE EXECUTION OF CERTAIN DOCUMENTS, GENERALLY, CUSTOMS POWERS OF ATTORNEY DO NOT HAVE TO BE WITNESSED, SEALED AND/OR CERTIFIED BY A NOTARY (AS NOTED IN CUSTOMS RULINGS 221001, 221480 AND 712286).”

As per 19 CFR 111.29(b), If you are the importer of record, payment to the broker will not relieve you of the liability for Customs charges (duties, taxes or other debts owed Customs) in the event the charges are not paid by the broker. Therefore, if you pay by check, Customs charges may be paid with a separate check payable to the “U.S. Customs and Broker Protection” which shall be delivered to Customs by the broker.

After the insertion of John S. Connor as Broker the clause allowing the broker or forwarder to act through “its officers, employees and/or specially designated agents” which are duly authorized by the broker or forwarder to sign documents. (sections 111.2(a)(ii) and 141.43(c).


Special Clauses Addressed in Power of Attorney

Authority to appoint other brokers as grantor’s agent.

The following must appear on the original principal power of attorney issued to JSC before a sub can be issued to another broker. JSC grants limited subs to other brokers, specific to a port.

“Authorize other Customs Brokers duly licensed within the territory to act as grantor’s agent;….”

Under 19 CFR111.29(b) every active customer must be advised of the Duty Check Notification Requirement

“If you are the importer of record, payment to the broker will not relieve you of liability for Customs charges (duties, taxes or other debts……….


A copy John S. Connor, Inc. terms and conditions must be sent to the principal and a signed acknowledgement of receipt be obtained and retained with the power of attorney.


MOST COMMON ERRORS

  • Misspelling grantor’s or broker’s name.
  • Incorrectly abbreviating or punctuating.
  • Failing to sign or date
  • Failing to check all boxes
  • Designating a division of a corporation as the grantor
  • Signing by an employee or officer other than the president, vice president, secretary or treasurer.
  • Preparing a sub Power of Attorney to another broker, (principal’s name) by John S. Connor, Inc., as attorney in fact. Signature as per John S. Connor, Inc. resolutions dated December 22, 2005.

These errors may result in a Power of Attorney which is legally invalid or, if valid, possible questionable.

The Power of Attorney must be a legible copy