{"data":{"id":"us/19-cfr-141.31","jurisdiction":"us","citation":"19 CFR 141.31","heading":"General requirements and definitions.","body":"(a) Limited or general power of attorney. A power of attorney may be executed for the transaction by an agent or attorney of a specified part or all the Customs business of the principal.\n(b) [Reserved]\n(c) Minor agents. A power of attorney to a minor shall not be accepted.\n(d) Definitions of resident and nonresident. For the purposes of this subpart, “resident” means an individual who resides within, or a partnership one or more of whose partners reside within, the Customs territory of the United States or the Virgin Islands of the United States, or a corporation incorporated in any jurisdiction within the Customs territory of the United States or in the Virgin Islands of the United States. A “nonresident” means an individual, partnership, or corporation not meeting the definition of “resident.”","path":["Title 19—Customs Duties","CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY","PART 141—ENTRY OF MERCHANDISE","Subpart C—Powers of Attorney"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-19.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:40Z","sha256":"07e8bed194efff75caae44ba0f3327a31f39bccae9d269cb888a92c8a6bacfd2","source_id":"us-cfr","stale":true,"prev":"us/19-cfr-141.20","next":"us/19-cfr-141.32"},"notice":"GroundRules: Original legal text. Not legal advice."}