🗂️
Source-reviewed study unitAbout 9 minutes

Identify who may execute a customs POA

Ability objective

Determine whether the principal, signer, and appointed agent satisfy the form and authority rules for a customs power of attorney.

Answer first

Core rule

A customs POA may authorize an agent to transact some or all of the principal's customs business. CBP Form 5291 may be used; another form must be a general POA with unlimited authority or a limited POA explicit in its terms and executed in the same manner. A minor may not be appointed. A nonresident principal must appoint a resident agent authorized to accept service of process, and a nonresident corporation may need evidence that its signer is authorized. This is the current-law baseline reviewed on 2026-08-18; for a CBLE question, confirm the CFR and other references designated for that exam sitting before choosing the exam answer.

Authority and lookup route

Locate the rule before returning to the facts. Links point to government or official publications.

19 CFR 141.31-141.32

19 CFR -> Part 141 -> Subpart C -> general requirements, definitions, and form

Current legal baseline reviewed 2026-08-18; confirm the edition designated for the exam sitting

19 CFR 141.36-141.38

19 CFR -> Part 141 -> Subpart C -> nonresident and resident corporation rules

Current legal baseline reviewed 2026-08-18; confirm the edition designated for the exam sitting

Reference lookup task

Find the rule barring a minor agent, then identify the two conditions imposed on the agent appointed by a nonresident principal.

Route: Open Part 141 Subpart C, read §141.31(c), then move to §141.36 and check §141.37 if the principal is a nonresident corporation.

Worked example

A foreign corporation not qualified to do business in the relevant state appoints a U.S.-resident agent who may accept service of process. The POA is signed by a manager, but no document establishes the manager's authority. Is the package complete?

  1. 1Classify the principal as a nonresident corporation under §141.31(d).
  2. 2Confirm that the appointed agent is resident and authorized to accept service under §141.36.
  3. 3Apply §141.37 because the corporation is not qualified in the relevant state.
  4. 4Require supporting documentation establishing the manager's authority to execute the POA.

Conclusion: No. The resident-agent condition is met, but §141.37 also requires evidence establishing the grantor's authority to execute the POA for that corporation.

Common traps

  • Treating Form 5291 as the only permissible POA format even though the regulation says it may be used.
  • Checking the signer's title but ignoring the resident-agent and service-of-process requirements.
  • Assuming a nonresident corporation's internal title alone always proves authority to execute the POA.