Power of Attorney (POA), in the context of customs clearance, is a legal authorization granted by an importer or exporter to a customs broker. It enables the broker to act as a representative on behalf of the importer or exporter in customs matters. The POA grants the customs broker the authority to handle customs-related tasks, such as filing customs documents, submitting declarations, paying duties and taxes, and communicating with customs authorities. By granting a POA, the importer or exporter entrusts the customs broker with the responsibility of ensuring compliance with customs regulations and facilitating the smooth and timely clearance of goods through customs procedures.