The licensed customs broker has obtained a new client, a nonresident corporation located in Germany. The corporation is not qualified to conduct business under law in the state with the customs district in which its agent is empowered to perform the delegated authority. What documentation must the licensed customs broker obtain prior to filing the entry?
A. German certificate of incorporation
B. Power of Attorney supported by documentation establishing the authority of the grantor designated to execute the Power of Attorney on behalf of the corporation
C. Internal Revenue Service Form 1120-F, U.S. Income Tax of a Foreign Corporation
D. Internal Revenue Service Form 8453 Foreign Corporation Income Tax Declaration
E. None of the above
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The Answer is: B
Citation: 19 CFR 141.37
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