[Code of Federal Regulations]

[Title 19, Volume 2]

[Revised as of April 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 19CFR141.31]



[Page 13]

 

                        TITLE 19--CUSTOMS DUTIES

 

   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

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]