Could an authorized employee sign a Texas customs-broker certificate showing that goods were exported to Mexico?

Plain-English summary

A Brownsville business received customs-broker certificates used to support reimbursement of Texas sales tax on exported goods. Some certificates carried an original signature from someone other than the named individual or corporate customs broker, apparently an employee; some signers used the title "attorney-in-fact."

The Comptroller said the employee signatures satisfied the stated requirement when the signatures appeared original and the forms contained the broker's license number. A customs broker could authorize employees to sign, but that authorization had to be on file with U.S. Customs.

An employee's failure to add "attorney-in-fact" did not invalidate the certificate. As a general rule, a business accepting in good faith a properly completed customs-broker certificate stating that the broker saw specified goods cross into Mexico could rely on it and be indemnified in an audit.

The source text uses two rule numbers: the request calls the original-signature provision Rule 3.328(g)(7), while the Comptroller's response repeatedly refers to Rule 3.323(g)(7) or Rule 3.323(g). This page preserves that discrepancy rather than choosing one as a correction.

What this means for you

The broker did not have to sign personally. An authorized employee's original signature could support the export certificate, and the signer did not have to add a particular agency title, provided the authorization was on file and the form otherwise met the stated requirements.

Common questions

Could a customs-broker employee sign? Yes, if authorized by the broker.

Where did the authorization have to be kept? On file with U.S. Customs.

Was "attorney-in-fact" wording required on the certificate? No.

What protected the business on audit? Good-faith acceptance of a properly completed certificate stating that the broker saw the identified goods cross into Mexico.

Citations and references

• 34 Tex. Admin. Code Rule 3.323(g) — rule number used in the Comptroller's response
• 34 Tex. Admin. Code Rule 3.328(g)(7) — rule number used in the request's description of the original-signature requirement

Source

• STAR search: https://star.comptroller.texas.gov/search?doc_type_code=L&tax_type_code=SST
• Opinion: https://star.comptroller.texas.gov/view/9106L1114C05

Original ruling text

June 11, 1991

Dear **:

Thank you for your recent letter which is restated in part with
response below.

Facts: We have within recent months begun doing business in the
border city of Brownsville, TX. As a result we have been
receiving State of Texas Licensed Customs Broker's Certifications
for reimbursement of Texas sales tax from various customers. The
question we have concerns the "original signature" requirement of
Rule 3.328 (g)(7). As you can see from the examples attached,
the customs broker name may be that of a corporation or an
individual customs broker. The signature at the bottom of the
form is that of a different person, presumably an employee of the
customs broker.

Question: Do these signatures satisfy the requirements of Rule
3.323(g)(7)?

Response: Yes. Each signature appears to be original and each
form contains the brokers license number. Since customs brokers
may authorize certain employees to sign these certifications, I
have no reason to doubt that the signatures meet the requirements
of Rule 3.323 (g)(7).

Question: Some of the certifications are signed by a person as
"Attorney-in-fact". Do these satisfy the requirements?

Response: An employee of a customs house broker must be
authorized by the broker to sign on the brokers behalf. That
authorization must be on file with U.S. Customs. The fact that a
brokers employee does not add that language to a certification
does not invalidate the certificate.

As a general rule, if you accept a customs house brokers
certification that they saw specific goods cross the border into
Mexico and the form is filled out as required in rule 3.323(g)
even if it is signed by an employee, you may accept the
certification in good faith and be indemnified in the event of
audit.

This opinion is based on the facts you presented. Other facts,
though similar, may yield different results.

If you have questions or need more information, please call or
write. You may reach me by calling toll free, (800) 531-5441.
My direct Line number is (512) 463-4680. The number for FAX
transmissions is (512) 475-0900. You may write to me in care of
Tax Administration Division

Sincerely,

Al Van Allen
Tax Administration Division