[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: 19CFR141.38]

[Page 14]
 
                        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. 141.38  Resident corporations.

    A power of attorney shall not be required if the person signing 
Customs documents on behalf of a resident corporation is known to the 
port director to be the president, vice president, treasurer, or 
secretary of the corporation. When a power of attorney is required for a 
resident corporation, it shall be executed by a person duly authorized 
to do so.

[T.D. 84-93, 49 FR 17754, Apr. 25, 1984]