[Code of Federal Regulations]

[Title 19, Volume 2]

[Revised as of April 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 19CFR174.3]



[Page 321-322]

 

                        TITLE 19--CUSTOMS DUTIES

 

   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

PART 174_PROTESTS--Table of Contents

 

                      Subpart A_General Provisions

 

Sec.  174.3  Power of attorney to file protest.



    (a) When required. When a protest is filed by a person acting as 

agent or attorney in fact for the principal, other than an attorney at 

law or a customhouse broker or his authorized employee acting in his 

behalf, there shall have been filed or shall be filed with the protest a 

power of attorney which either specifically authorizes such agent to 

make, sign, and file the protest or grants unlimited authority to such 

agent. No power of attorney to file a protest shall be required in the 

following cases:

    (1) Attorney at law. When the protest is filed by an attorney at law 

as agent or attorney for the principal, the signing of the protest as 

agent or attorney for the principal by the attorney at law shall be 

considered a declaration by him that he is currently a member in good 

standing of the highest court of a State, possession, territory, 

commonwealth, or the District of Columbia, and has been authorized to 

sign and file the protest for the principal.



[[Page 322]]



    (2) Customhouse broker or his employee. When a protest is filed by a 

customhouse broker, or an authorized employee acting in his behalf, as 

agent or attorney in fact for the principal, the signing of the protest 

by the customhouse broker or an authorized employee in his behalf shall 

be considered a declaration by the broker that he or the employee 

signing in his behalf, is authorized to sign and file the protest for 

the principal. The customhouse broker shall have, however, a general 

power of attorney to transact Customs business for the principal on 

Customs Form 5291.

    (b) Execution of power of attorney--(1) Corporation. A corporate 

power of attorney to file protests shall be signed by a duly authorized 

officer or employee of the corporation. If the port director is 

otherwise satisfied as to the authority of such corporate officer or 

employee to grant such power of attorney, compliance with the 

requirements of Sec.  141.37 of this chapter may be waived with respect 

to such power.

    (2) Partnership. A partnership power of attorney to file protests 

may be signed by one member in the name of the partnership, provided the 

power recites the name of all the members.

    (c) Duration. Powers of attorney issued by a partnership shall be 

limited to a period not to exceed 2 years from the date of receipt 

thereof by the port director. All other powers of attorney may be 

granted for an unlimited period.

    (d) Revocation. Any power of attorney shall be subject to revocation 

at any time by written notice given to and received by the port 

director.



(Secs. 514, 515, 46 Stat. 734, as amended; 19 U.S.C. 1514, 1515)



[T.D. 70-181, 35 FR 13429, Aug. 22, 1970, as amended by T.D. 70-224, 35 

FR 16243, Oct. 16, 1970; T.D. 73-175, 38 FR 17487, July 2, 1973]