[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: 19CFR141.39]

[Page 14-15]
 
                        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. 141.39  Partnerships.

    (a)(1) General. A power of attorney granted by a partnership shall 
state the names of all members of the partnership. One member of the 
partnership may execute a power of attorney

[[Page 15]]

in the name of the partnership for the transaction of all its Customs 
business.
    (2) Limited partnership. A power of attorney granted by a limited 
partnership need only state the names of the general partners who have 
authority to bind the firm unless the partnership agreement provides 
otherwise. A copy of the partnership agreement must accompany the power 
of attorney. For this purpose, a partnership or limited partnership 
means any business association recognized as such under the laws of the 
state where the association is organized.
    (b) Change in partners. When a new firm is formed by a change in 
membership, no power of attorney filed by the antecedent firm shall 
thereafter be recognized for any Customs purpose.

[T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 86-204, 51 
FR 42999, Nov. 28, 1986]