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April 2025, question 4
Broker Compliance · Entry and release
For which company below will the customs broker be required to obtain documentation establishing the authority of the grantor to execute a power of attorney?
- Grayson, Grayson, and Drew, a corporation organized in the U.S. Virgin Islands
- Lightning Spirits, a corporation organized in Delaware, United States
- Coope Puerto Thiel, a corporation organized, located and registered only in Costa Rica
- Terra Firma Landscape, a corporation organized in and located in Puerto Rico
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CBP's answer: C. C: Coope Puerto Thiel, a corporation organized, located and registered only in Costa Rica
Section 141.37 requires extra documentation of the grantor's authority for a nonresident corporation. Section 141.31(d) treats a corporation as a resident if incorporated in the U.S. customs territory or the U.S. Virgin Islands. Delaware, Puerto Rico and Virgin Islands corporations are residents; only the Costa Rica corporation is a nonresident.
the power of attorney shall be supported by documentation establishing the authority of the grantor designated to execute the power of attorney on behalf of the corporation 19 CFR 141.37
or a corporation incorporated in any jurisdiction within the Customs territory of the United States or in the Virgin Islands of the United States 19 CFR 141.31(d)
Search for: documentation establishing the authority of the grantor
CBP's key cites: 19 CFR 141.31(d); 19 CFR 141.37; 19 CFR 101.1
Question and key from CBP's April 2025 exam and answer key. The walk-through is ours; quotes are from the pinned editions in the reference viewer (HTSUS 2026 Basic, 19 CFR 2025 edition).