{"data":{"id":"us/19-cfr-141.39","jurisdiction":"us","citation":"19 CFR 141.39","heading":"Partnerships.","body":"(a)(1) General. A power of attorney granted by a partnership shall state the names of all members of the partnership. One member of the partnership may execute a power of attorney in the name of the partnership for the transaction of all its Customs business.\n(2) Limited partnership. A power of attorney granted by a limited partnership need only state the names of the general partners who have authority to bind the firm unless the partnership agreement provides otherwise. A copy of the partnership agreement must accompany the power of attorney. For this purpose, a partnership or limited partnership means any business association recognized as such under the laws of the state where the association is organized.\n(b) Change in partners. When a new firm is formed by a change in membership, no power of attorney filed by the antecedent firm shall thereafter be recognized for any Customs purpose.","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":"7877908a913d7246c1d6f80ced334e0519c778611dedbc2cd40334dca789a067","source_id":"us-cfr","stale":true,"prev":"us/19-cfr-141.38","next":"us/19-cfr-141.40"},"notice":"GroundRules: Original legal text. Not legal advice."}