19 C.F.R. § 141.31 General requirements and definitions.
Title 19 - Customs Duties
(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]
Title 19: Customs Duties
PART 141—ENTRY OF MERCHANDISE
Subpart C—Powers of Attorney
§ 141.31 General requirements and definitions.
