19 CFR § 141.39 - Partnerships.

---
identifier: "/us/cfr/t19/s141.39"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 141.39 - Partnerships."
title_number: 19
title_name: "Customs Duties"
section_number: "141.39"
section_name: "Partnerships."
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"
---


# 141.39 Partnerships.

(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.

(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.

(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.

[T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 86-204, 51 FR 42999, Nov. 28, 1986]