19 CFR §141.37
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
If a nonresident corporation has not qualified to conduct business under state law in the state in which Customs district the agent is empowered to perform the delegated authority, the power of attorney shall be supported by documentation establishing the authority of the grantor designated to execute the power of attorney on behalf of the corporation.