19 CFR § 141.31 - General requirements and definitions.

---
identifier: "/us/cfr/t19/s141.31"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 141.31 - General requirements and definitions."
title_number: 19
title_name: "Customs Duties"
section_number: "141.31"
section_name: "General requirements and definitions."
chapter_name: "U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY"
part_number: "141"
part_name: "ENTRY OF MERCHANDISE"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "19 U.S.C. 66, 1448, 1484, 1498, 1624."
regulatory_source: "T.D. 73-175, 38 FR 17447, July 2, 1973, unless otherwise noted."
cfr_part: "141"
---


# 141.31 General requirements and definitions.

(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.

(b) [Reserved]

(c) *Minor agents.* A power of attorney to a minor shall not be accepted.

(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.”

[T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 84-93, 49 FR 17754, Apr. 25, 1984]