19 CFR § 141.40 - Trusteeships.

---
identifier: "/us/cfr/t19/s141.40"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 141.40 - Trusteeships."
title_number: 19
title_name: "Customs Duties"
section_number: "141.40"
section_name: "Trusteeships."
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"
---


# 141.40 Trusteeships.

A trustee may execute a power of attorney for the transaction of Customs business incident to the trusteeship.