General requirements and definitions.
19 C.F.R. § 141.31
in effectEffective: 2024-07-01(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.”
Source: eCFRURL: https://www.ecfr.gov/api/versioner/v1/full/2024-07-01/title-19.xmlFetched: 7/26/2026