Code of Federal Regulations · Section
§ 141.39 — Partnerships
19 C.F.R. § 141.39
(a) (1) General. A power of attorney granted by a partnership shall state the names of all members of the partnership. One member of the partnership may execute a power of attorney in the name of the partnership for the transaction of all its Customs business.
(2) Limited partnership. A power of attorney granted by a limited partnership need only state the names of the general partners who have authority to bind the firm unless the partnership agreement provides otherwise. A copy of the partnership agreement must accompany the power of attorney. For this purpose, a partnership or limited partnership means any business association recognized as such under the laws of the state where the association is organized.
(b) Change in partners. When a new firm is formed by a change in membership, no power of attorney filed by the antecedent firm shall thereafter be recognized for any Customs purpose.
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