19 CFR § 141.38 - Resident corporations.

---
identifier: "/us/cfr/t19/s141.38"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 141.38 - Resident corporations."
title_number: 19
title_name: "Customs Duties"
section_number: "141.38"
section_name: "Resident corporations."
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"
---


# 141.38 Resident corporations.

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]