Code of Federal Regulations · Section
§ 141.46 — Power Of Attorney Retained By Customhouse Broker
19 C.F.R. § 141.46
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Before transacting Customs business in the name of his principal, a customhouse broker is required to obtain a valid power of attorney to do so. He is not required to file the power of attorney with CBP. Customhouse brokers shall retain powers of attorney with their books and papers, and make them available to representatives of the Department of the Treasury as provided in subpart C of part 111 of this chapter.
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