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?
The Costa Rican corporation. 19 CFR 141.37 requires a power of attorney from a nonresident corporation that has not qualified to do business under state law to be supported by documentation establishing the grantor's authority to sign for the corporation. Under 141.31(d) a corporation is a resident if incorporated in any jurisdiction within the customs territory of the United States or in the U.S. Virgin Islands, and 101.1 defines the customs territory as the States, the District of Columbia and Puerto Rico. So the Delaware, Puerto Rico and Virgin Islands corporations are all residents. The Virgin Islands company is the tempting answer because the USVI is outside the customs territory, but 141.31(d) names it expressly. Source: 19 CFR 141.31(d), 141.37; 101.1 (2023 ed.; unchanged in eCFR as at 7 Oct 2026). CBP answer key: C. CBP's citation: 19 CFR 141.31(d); 19 CFR 141.37; 19 CFR 101.1.
Treating the U.S. Virgin Islands corporation as nonresident because the USVI is outside the customs territory; 141.31(d) counts it as resident.
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