{"data":{"id":"us/19-cfr-141.38","jurisdiction":"us","citation":"19 CFR 141.38","heading":"Resident corporations.","body":"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.","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":"341d6ebeb5c220d3d2b27639b0de78ef9df5ce2f9d30fe017469e694b7a2a200","source_id":"us-cfr","stale":true,"prev":"us/19-cfr-141.37","next":"us/19-cfr-141.39"},"notice":"GroundRules: Original legal text. Not legal advice."}