19 CFR § 141.37
Additional requirements for nonresident corporations
July 16, 2020
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.
[T.D. 84-93, 49 FR 17754, Apr. 25, 1984]