[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: 19CFR174.3]

[Page 321]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 174--PROTESTS--Table of Contents
 
                      Subpart A--General Provisions
 
Sec. 174.3  Power of attorney to file protest.

    (a) When required. When a protest is filed by a person acting as 
agent or attorney in fact for the principal, other than an attorney at 
law or a customhouse broker or his authorized employee acting in his 
behalf, there shall have been filed or shall be filed with the protest a 
power of attorney which either specifically authorizes such agent to 
make, sign, and file the protest or grants unlimited authority to such 
agent. No power of attorney to file a protest shall be required in the 
following cases:
    (1) Attorney at law. When the protest is filed by an attorney at law 
as agent or attorney for the principal, the signing of the protest as 
agent or attorney for the principal by the attorney at law shall be 
considered a declaration by him that he is currently a member in good 
standing of the highest court of a State, possession, territory, 
commonwealth, or the District of Columbia, and has been authorized to 
sign and file the protest for the principal.
    (2) Customhouse broker or his employee. When a protest is filed by a 
customhouse broker, or an authorized employee acting in his behalf, as 
agent or attorney in fact for the principal, the signing of the protest 
by the customhouse broker or an authorized employee in his behalf shall 
be considered a declaration by the broker that he or the employee 
signing in his behalf, is authorized to sign and file the protest for 
the principal. The customhouse broker shall have, however, a general 
power of attorney to transact Customs business for the principal on 
Customs Form 5291.
    (b) Execution of power of attorney--(1) Corporation. A corporate 
power of attorney to file protests shall be signed by a duly authorized 
officer or employee of the corporation. If the port director is 
otherwise satisfied as to the authority of such corporate officer or 
employee to grant such power of attorney, compliance with the 
requirements of Sec. 141.37 of this chapter may be waived with respect 
to such power.
    (2) Partnership. A partnership power of attorney to file protests 
may be signed by one member in the name of the partnership, provided the 
power recites the name of all the members.
    (c) Duration. Powers of attorney issued by a partnership shall be 
limited to a period not to exceed 2 years from the date of receipt 
thereof by the port director. All other powers of attorney may be 
granted for an unlimited period.
    (d) Revocation. Any power of attorney shall be subject to revocation 
at any time by written notice given to and received by the port 
director.

(Secs. 514, 515, 46 Stat. 734, as amended; 19 U.S.C. 1514, 1515)

[T.D. 70-181, 35 FR 13429, Aug. 22, 1970, as amended by T.D. 70-224, 35 
FR 16243, Oct. 16, 1970; T.D. 73-175, 38 FR 17487, July 2, 1973]

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