Code of Federal Regulations · Section
§ 141.31 — General Requirements And Definitions
19 C.F.R. § 141.31
(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.”
Authorizing Statute
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Harmonized Tariff Schedule19 U.S.C. § 1202
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Priorities11 U.S.C. § 507
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Liens19 U.S.C. § 1564
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Payment of duties and fees19 U.S.C. § 1505
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Value in entry; amendment19 U.S.C. § 1487
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Rules and forms prescribed by Secretary19 U.S.C. § 66
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General orders19 U.S.C. § 1490
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Examination of merchandise19 U.S.C. § 1499
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Declaration19 U.S.C. § 1485
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Invoice; contents19 U.S.C. § 1481
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Effective date of rates of duty19 U.S.C. § 1315
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Value19 U.S.C. § 1401a