§ 141.38 Resident corporations.

19 CFR 141.38

Part 141: Entry of Merchandise · 2025 edition

A power of attorney shall not be required if the person signing Customs documents on behalf of a resident corporation is known to CBP 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]

Source: eCFR (Title 19, 2025 Annual Edition). Regulatory text is a U.S. government work. Verify against the official eCFR before relying on it. Not legal advice.