[Code of Federal Regulations] [Title 19, Volume 1] [Revised as of April 1, 2005] From the U.S. Government Printing Office via GPO Access [CITE: 19CFR113.31] [Page 543] TITLE 19--CUSTOMS DUTIES CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY PART 113_CUSTOMS BONDS--Table of Contents Subpart D_Principals and Sureties Sec. 113.31 Same party as principal and surety; attorney in fact. (a) Same party as principal and surety. The same person, partnership, or corporation cannot be both principal and surety on a bond. (b) Attorney in fact for principal or surety. In executing a bond, a person may act as: (1) Attorney in fact for both principal and surety; (2) Surety and attorney in fact for the principal; or (3) Principal and attorney in fact for the surety.