19 CFR §141.33
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
An individual (but not a partnership, association, or corporation) who is not a regular importer may appoint another individual as his unpaid agent for Customs purposes by executing a power of attorney applicable to a single noncommercial shipment by writing, printing, or stamping on the invoice, or on a separate paper attached thereto, the following statement: