19 CFR § 141.38
Resident corporations
July 16, 2020
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.
[T.D. 84-93, 49 FR 17754, Apr. 25, 1984]