19 CFR 141.31
§ 141.31 General requirements and definitions.
United States · 19 CFR — Customs Duties · Status: effective
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- Citation
- 19 CFR 141.31, § 141.31 General requirements and definitions, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/74442
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Full text
(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.”
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.