[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: 19CFR141.40] [Page 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. 141.40 Trusteeships. A trustee may execute a power of attorney for the transaction of Customs business incident to the trusteeship.