19 CFR §141.38
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
A power of attorney shall not be required if the person signing Customs documents on behalf of a resident corporation is known to CBP to be the president, vice president, treasurer, or secretary of the corporation. When a power of attorney is required for a resident corporation, it shall be executed by a person duly authorized to do so.