(1) Where a document concerning any customs offender is subscribed with a name and affixed with a seal, if the principal is unable to subscribe his or her name and affix his or her seal, he or she may authorize another person to act for him or her in subscribing such name and affixing such seal. If the acting person fails to carry his or her seal, his or her thumb-mark shall be affixed. <Amended on Dec. 22, 2020>
(2) If another person acts for the principal, the acting person shall subscribe his or her name and affix his or her seal, citing in writing reasons therefor. <Amended on Dec. 22, 2020>[This Article Wholly Amended on Dec. 30, 2010]