2004 April No.49


Drawback documents may NOT be signed by:

A. A secretary legally authorized to bind the corporation

B. A licensed Customs broker without a power of attorney

C. A clerk of the business entity with a power of attorney

D. An individual acting on his own behalf

E. The owner of a sole proprietorship

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The Answer is: B

Citation: 19 CFR 191.6(a)

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