for making entry only if it bears a carrier's certificate in accordance with subparagraph (4) of this paragraph, or if entry is made by the actual consignee in person or in his name by a duly authorized agent.

(b) Merchandise released directly to carrier. Where, in accordance with subsection (j) of section 484, Tariff Act of 1930, as amended (19 U.S.C. 1484), merchandise is released from Customs custody (either under immediate delivery procedures in accordance with the provisions of Part 142 of this chapter, or after an entry has been made and estimated duties deposited, where appropriate), to the carrier by whom the merchandise was brought to the port, the delivery of the merchandise by the carrier to the person making entry and depositing the estimated duties shall be deemed to be the certification required by subsection (h), section 484, Tariff Act of 1930. Customs responsibility under this optional entry procedure is limited to the collection of duties, and constitutes no representation whatsoever regarding the right of any person to obtain possession of the merchandise from the carrier. Consequently, no Customs official shall be liable to any person in respect to the delivery of merchandise released from Customs custody in accordance with the provisions of this paragraph.

(Sec. 484, 46 Stat. 722, as amended; 19 U.S.C. 1484)

$141.12 Right to make entry of importa

tions by other than common carrier. When merchandise is not imported by a common carrier, possession of the merchandise at the time of arrival in the United States shall be deemed sufficient evidence of the right to make entry.

§ 141.13 Right to make entry of abandoned or salvaged merchandise. Underwriters of abandoned merchandise or salvors of merchandise saved from a wreck who are unable to produce a bill of lading, certified duplicate bill of lading, or carrier's certificate shall produce evidence satisfactory to the district director of their right to act.

§ 141.14 Deceased or insolvent consignees and court-appointed administrators. The executor or administrator of the estate of a deceased consignee, the receiver or other legal representative of an insolvent consignee, or the representative appointed in any action or proceeding at law to act for a consignee shall not be permitted to make entry unless he shall produce a duly endorsed bill of lading, a carrier's certificate, or a duplicate bill of lading, executed in accordance with subsections (h) or (i) of section 484, Tariff Act of 1930, as amended (19 U.S.C. 1484), showing him to be the consignee for Customs purposes.

§ 141.15 Bond for production of bill of lading.

(a) When appropriate. If the person desiring to make entry is unable at that time to present a bill of lading or other evidence of right to make entry in accordance with § 141.11, the district director may accept a bond for the production of a bill of lading under the provisions of section 484(c), Tariff Act of 1930, as amended (19 U.S.C. 1484(c)). The bond shall be for the production of a bill of lading, even if the person making entry intends to produce a carrier's certificate or certified duplicate bill of lading, since section 484(c) does not apply to entries made on a carrier's certificate or certified duplicate bill of lading. If the district director is in doubt as to the propriety of accepting entry on a bond for the production of a bill of lading, he shall request authority to do so from the Commissioner of Customs.

(b) Form. The bond shall be on Customs Form 7581 and shall run in favor of the district director personally and as district director.

(c) Documents acceptable to satisfy bond. A bond given for the production of a bill of lading shall be considered as canceled upon production of a bill of lading, and may be considered as satisfied but shall not be canceled upon the production of a carrier's certificate or certified duplicate bill of lading.

§ 141.16 Disposition of documents.

(a) Bill of lading. When the return of the bill of lading to the person making entry is requested in accordance with section 484(j), Tariff Act of 1930, as amended (19 U.S.C. 1484(j)), the district director shall obtain a receipt showing sufficient data from the bill of lading to completely identify it and enable the auditor to verify the production of proper evidence of the right to make entry. The receipt shall also show any freight charges and weights that appear on the bill of lading. The district director shall then return the bill of lading to the person making entry with a notation thereon to the effect that entry has been made for the merchandise.

(b) Other documents. When any of the other documents specified in §§ 141.11(a) (2) through (6) is used in making entry, it shall be retained by the district director as evidence that the person making entry is authorized to do so.

§ 141.17 Entry by nonresident consignee.

A nonresident consignee has the right to make entry, but any bond taken in connection with the entry shall have a resident corporate surety or, when a carnet issued under Part 114 of this chapter is used as an entry form, an approved resident guaranteeing association.

§ 141.18 Entry by nonresident corporation.

A nonresident corporation (i.e., one which is not incorporated within the Customs territory of the United States or in the Virgin Islands of the United States) shall not enter merchandise for consumption unless it:

(a) Has a resident agent in the State where the port of entry is located who is authorized to accept service of process against such corporation; and

(b) Files a bond having a resident corporate surety to secure the payment of any increased and additional duties which may be found due.

§ 141.19 Declaration of entry.

(a) Declaration by consignee. The consignee in whose name an entry is made under the provisions of section

484, Tariff Act of 1930, as amended (19 U.S.C. 1484), shall execute on the entry form a declaration as specified in section 485(a) of that Act, as amended (19 U.S.C. 1485(a)), except that the declaration need not be under oath. When the consignee is a partnership, any partner may execute the declaration, and when the consignee is a corporation any officer of the corporation may execute the declaration.

(b) Declaration by agent of consignee-(1) Authorized agent with knowledge of facts. When entry is made in a consignee's name by an agent who has knowledge of the facts and who is authorized under a proper power of attorney by that consignee to make declarations in accordance with section 485(f), Tariff Act of 1930, as amended (19 U.S.C. 1485(f)), a declaration on the entry form executed by that agent is sufficient and no bond to produce a declaration of the consignee is required.

(2) Other agents. When entry is made in a consignee's name by an agent who does not meet the qualifications set forth in subparagraph (1) of this paragraph, a declaration of the consignee on Customs Form 3347-A shall be submitted with the entry, or a charge for the production of such declaration shall be made against the entry bond. No separate bond of the agent shall be required, since a charge against the entry bond satisfies the requirements of section 485(c), Tariff Act of 1930, as amended (19 U.S.C. 1485(c)).

(3) Nominal consignee. A nominal consignee who makes entry in his own name is not considered an agent within the purview of section 485(c), Tariff Act of 1930, as amended (19 U.S.C. 1485(c)), and he shall execute a declaration in accordance with paragraph (a) of this section.

(c) Books, newspapers, and periodicals. In the case of successive importations of books, magazines, newspapers, and periodicals within the scope of section 485(b), Tariff Act of 1930, as amended (19 U.S.C. 1485(b)), one declaration filed at the time of arrival of the first importation will be sufficient. (Secs. 485, 486, 46 Stat. 724, as amended, 725, as amended; 19 U.S.C. 1485, 1486)

§ 141.20 Actual owner's declaration and superseding bond of actual owner.

(a) Filing—(1) Declaration of owner. A consignee in whose name an entry is made and who desires, under the provisions of section 485(d), Tariff Act of 1930, as amended (19 U.S.C. 1485(d)), to be relieved from statutory liability for the payment of increased and additional duties shall declare at the time of entry that he is not the actual owner of the merchandise, furnish the name and address of such owner, and file with the district director within 90 days from the date of entry a declaration of the actual owner of the merchandise acknowledging that the actual owner will pay all additional and increased duties. The declaration of owner will be filed on Customs Form 3347.

(2) Bond of actual owner. If the consignee desires to be relieved from contractual liability for the payment of increased and additional duties voluntarily assumed by him under the single-entry bond which he filed in connection with the entry, or under his term bond against which the entry was charged, he shall file with the district director within 90 days from the date of entry a bond of the actual owner on Customs Form 7601.

(b) Appropriate party to execute and file. Neither the declaration of the actual owner nor the bond of the actual owner shall be accepted unless executed by the actual owner or his duly authorized agent, and filed by the nominal consignee or his duly authorized agent.

(c) Nonresident actual owner. If the actual owner is a nonresident, the actual owner's declaration shall not be accepted as compliance with section 485(d), Tariff Act of 1930, as amended (19 U.S.C. 1485(d)), unless there is filed therewith the owner's bond on Customs Form 7551 or 7553, with a resident corporate surety thereon, in lieu of a bond on Customs Form 7601.

(d) Filing of declaration of owner for purposes other than relief from liability. Nothing in this section shall be construed to prevent the nominal consignee from filing the actual owner's declaration without the superseding bond for purposes other than relief

from statutory liability for the payment of increased and additional duties under the provisions of section 485(d), Tariff Act of 1930, as amended (19 U.S.C. 1485(d)).

(Secs. 485, 623, 46 Stat. 724, as amended, 759, as amended; 19 U.S.C. 1485, 1623) [T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 74-212, 39 FR 28420, Aug. 7, 1974]

Subpart C-Powers of Attorney

§ 141.31 General requirements and definitions.

(a) Limited or general power of attorney. A power of attorney may be executed for the transaction by an agent or attorney of a specified part or all the Customs business of the principal.

(b) Sealed instruments. If a power of attorney is for the execution of sealed instruments, it shall be under seal.

(c) Minor agents. A power of attorney to a minor shall not be accepted.

(d) Definitions of resident and nonresident. For the purposes of this subpart, "resident" means an individual who resides within, or a partnership one or more of whose partners reside within, the Customs territory of the United States or the Virgin Islands of the United States, or a corporation incorporated in and jurisdiction within the Customs territory of the United States or in the Virgin Islands of the United States. A "nonresident" means an individual, partnership, or corporation not meeting the definition of "resident."

§ 141.32 Form for power of attorney.

Customs Form 5291 may be used for giving power of attorney to transact Customs business. If a Customs power of attorney is not on a Customs Form 5291, it shall be either a general power of attorney with unlimited authority or a limited power of attorney as explicit in its terms and executed in the same manner as a Customs Form 5291. The following is an example of an acceptable general power of attorney with unlimited authority:

(Name, legal designation, and address) as a true and lawful agent and attorney of the principal named above with full power and authority to do and perform every lawful act and thing the said agent and attorney may deem requisite and necessary to be done for and on behalf of the said principal without limitation of any kind as fully as said principal could do if present and acting, and hereby ratify and confirm all that said agent and attorney shall lawfully do or cause to be done by virtue of these presents until and including

(date) or until notice of revocation in writing is duly given before that date. Date

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(Address)

§ 141.34 Duration of power of attorney.

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 district director. All other powers of attorney may be granted for an unlimited period.

§ 141.35 Revocation of power of attorney.

Any power of attorney shall be subject to revocation at any time by written notice given to and received by the district director.

§ 141.36 Nonresident principals in general.

A power of attorney filed by a nonresident principal shall not be accepted unless the agent designated thereby is a resident and is authorized to accept service of process against such nonresident.

§ 141.37 Additional requirements for nonresident corporations.

A power of attorney executed by a nonresident corporation shall be supported by filing the following documents which, except for the certificate of incorporation, shall be certified as correct by the secretary of the corporation under its corporate seal:

(a) A certificate from the proper public officer of the country showing the legal existence of the corporation;

(b) A copy of that portion of the charter or articles of incorporation which shows the scope of the business of the corporation and the governing body thereof; and

(c) One of the following proofs of the grantor's authority to grant power of attorney for the corporation:

(1) If the authority of the grantor is derived from the charter or articles of incorporation, a copy of that portion thereof which contains such authority; or

(2) If the authority of the grantor is derived from the governing body, a copy of the bylaws or other documents which authorizes the governing body

to designate others to appoint agents or attorneys, together with a copy of the resolution, minutes, or other document by which the governing body conferred the authority on the grant

or.

§ 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 the district director 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 for such purpose, and shall be supported by a certificate showing the authority of such person to execute the power of attorney. The certificate of authority shall be executed under seal by the secretary, assistant secretary, or other corporate officer, but not by the same person executing the power of attorney, and shall be in the following form:

who signed this

under the laws of the State of that power of attorney on behalf of the donor, is the of the said corporation; and that said power of attorney was duly signed, sealed, and attested for and in behalf of said corporation, by authority of its governing body as the same appears in a resolution of the Board of Directors passed at a regular meeting held on the day of now in my possession or custody. I further certify that the resolution is in accordance with the articles of incorporation and bylaws of said corporation.

In witness whereof, I have hereunto set my hand and affixed the seal of said corporation, at the city of this day of

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In the event that the resident corporation is a single officer corporation, where such corporations are permitted by state law, the single officer shall indicate that fact on the power of attorney, instead of completing the certificate of authority.

[T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 77-288, 42 FR 62364, Dec. 12, 1977]

§ 141.39 Partnerships.

(a) General. A power of attorney granted by a partnership shall state the names of all members of the partnership. One member of a partnership may execute a power of attorney in the name of the partnership for the transaction of all its Customs business, except the execution of sealed instruments. If the power of attorney is for the execution of sealed instruments, it shall be signed and sealed by each partner.

(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.

§ 141.40 Trusteeships.

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

§ 141.41 Surety on Customs bonds.

Powers of attorney to sign as surety on Customs bonds are subject to the requirements set forth in Part 113 of this chapter.

[T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 74-227, 39 FR 32023, Sept. 4, 1974]

§ 141.42 Protests.

Powers of attorney to file protests are subject to the requirements set forth in § 174.3 of this chapter.

§ 141.43 Delegation to subagents.

(a) Resident principals. Except as otherwise provided for in paragraph (c) of this section, the holder of a power of attorney for a resident principal cannot appoint a subagent except for the purpose of executing shippers' export declarations. A subagent so appointed cannot delegate his power.

(b) Nonresident principals. Except as otherwise provided for in paragraph (c) of this section, an agent who has power of attorney for a nonresident principal may execute a power of attorney delegating authority to a subagent only if the original power of attorney contains express authority from the principal for the appoint