As of December 19th, 2022, a broker must execute a power of attorney (POA) directly with an importer of record (IOR), non-resident importer of record (NRIOR), or drawback claimant in order to transact customs business on behalf of the client.
This means that the IOR or NRIOR must execute and sign the POA by directly communicating with the broker. Third parties and freight forwarders cannot have an agent sign or negotiate the POA on their behalf.
This is set forth under the Customs Broker Modernization Regulations and published in Federal Register 87 FR 63267.