[Code of Federal Regulations]
[Title 19, Volume 2]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR141.31]

[Page 13]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 141--ENTRY OF MERCHANDISE--Table of Contents
 
                      Subpart C--Powers of Attorney
 
Sec. 141.31  General requirements and definitions.


    (a) Limited or general power of attorney. A power of attorney may be 
executed for the transaction by an agent or attorney of a specified part 
or all the Customs business of the principal.
    (b) [Reserved]
    (c) Minor agents. A power of attorney to a minor shall not be 
accepted.
    (d) Definitions of resident and nonresident. For the purposes of 
this subpart, ``resident'' means an individual who resides within, or a 
partnership one or more of whose partners reside within, the Customs 
territory of the United States or the Virgin Islands of the United 
States, or a corporation incorporated in any jurisdiction within the 
Customs territory of the United States or in the Virgin Islands of the 
United States. A ``nonresident'' means an individual, partnership, or 
corporation not meeting the definition of ``resident.''

[T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 84-93, 49 FR 
17754, Apr. 25, 1984]