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Power of Attorney

October 2023 — Question 16

Which power of attorney principal is a "nonresident" entity?

Why this answer

For powers of attorney, 141.31(d) defines residency: individuals and partners residing in, and corporations incorporated in, the customs territory of the United States, a definition the regulation expressly extends to the U.S. Virgin Islands. A Virgin Islands limited liability company is therefore a resident principal, eliminating option A, and the District of Columbia corporation and the partnership with a Maryland general partner are resident as well. Guam, however, lies outside the customs territory and receives no comparable special treatment, so the corporation registered in Guam is the nonresident, keying option B. The pull of option A is assuming all territories are treated alike. Watch for: Assuming all U.S. territories count as resident; only the Virgin Islands gets that treatment.

Original CBLE Simulator explanation — the question and key above are CBP's; this analysis is ours. Verify against the current edition before relying on it in practice.

CBP's cited authority

§ 19 CFR 141.31(d)

Answer and citations as published in CBP's official answer key for the October 2023 examination.

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