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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 sections 141,1l(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 on 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 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 addi. tional 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)
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 any
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
as a Customs Form 5291. The following is an example of an acceptable general power of attorney with unlimited authority:
Know All Men by These Presents, That
(Name of principal)
(State legal designation, such as corporation , residing at
and doing business under the laws of the State of individual, etc.) , hereby appoints
as a true and lawful (Name, legal designation, and address) 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 present until and including
or until notice of revocation in writing is duly given before that date.
(Date) Date 19
141,33 Alternative form for noncommercial shipment.
An individual (but not a partnership, association, or corporation) who is not a regular importer may appoint another individual as his unpaid agent for Customs purposes by executing a power of attorney applicable to a single noncommercial shipment by writing, printing, or stamping on the invoice, or on a separate paper attached thereto, the following statement:
is hereby authorized to execute, as an unpaid agent who has (name)
(address) knowledge of the facts, pursuant to the provisions of section 485(f), Tariff Act of 1930, as amended, the consignee's and owner's declarations provided for in section 485 (a) and (d), Tariff Act of 1930, as amended, and to enter on my behalf or for my account the goods described in the attached invoice which contains a true and complete statement of the facts concerning the shipment, Date
(Signature of Importer)
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