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§ 141.31 - General requirements and definitions.

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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.

[Reserved]

Minor agents. A power of attorney to a minor shall not be accepted.

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.”

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§ 141.20 - Actual owner's declaration and superseding bond of actual owner.
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§ 141.32 - Form for power of attorney.