[Code of Federal Regulations]
[Title 19, Volume 2]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR141.83]

[Page 24-25]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 141--ENTRY OF MERCHANDISE--Table of Contents
 
                           Subpart F--Invoices
 
Sec. 141.83  Type of invoice required.

    (a)-(b) [Reserved]
    (c) Commercial invoice. (1) A commercial invoice shall be filed for 
each shipment of merchandise not exempted by paragraph (d) of this 
section. The commercial invoice shall be prepared in the manner 
customary in the trade, contain the information required by Secs. 141.86 
through 141.89, and substantiate the statistical information required by 
Sec. 141.61(e) to be given on the entry, entry summary, or withdrawal 
documentation.
    (2) The port director may accept a copy of a required commercial 
invoice in place of the original. A copy, other than a photostatic or 
photographic copy, shall contain a declaration by the foreign seller, 
the shipper, or the importer that it is a true copy.
    (d) Commercial invoice not required. A commercial invoice shall not 
be required in connection with the filing of

[[Page 25]]

the entry, entry summary, or withdrawal documentation for merchandise 
listed in this paragraph. The importer, however, shall present any 
invoice, memorandum invoice, or bill pertaining to the merchandise which 
may be in his possession or available to him. If no invoice or bill is 
available, a pro forma (or substitute) invoice, as provided for in 
Sec. 141.85, shall be filed, and shall contain information adequate for 
the examination of merchandise and the determination of duties, and 
information and documentation which verify the information required for 
statistical purposes by Sec. 141.61(e). The merchandise subject to the 
foregoing requirements is as follows:
    (1) [Reserved]
    (2) Merchandise not intended for sale or any commercial use in its 
imported condition or any other form, and not brought in on commission 
for any person other than the importer.
    (3)-(4) [Reserved]
    (5) Merchandise returned to the United States after having been 
exported for repairs or alteration under subheadings 9802.00.40 and 
9802.00.60, Harmonized Tariff Schedule of the United States (19 U.S.C. 
1202).
    (6) Merchandise shipped abroad, not delivered to the consignee, and 
returned to the United States.
    (7) Merchandise exported from continuous Customs custody within 6 
months after the date of entry.
    (8) Merchandise consigned to, or entered in the name of, any agency 
of the U.S. Government.
    (9) Merchandise for which an appraisement entry is accepted.
    (10) Merchandise entered temporarily into the Customs territory of 
the United States under bond or for permanent exhibition under bond.
    (11) Merchandise provided for in section 466, Tariff Act of 1930 (19 
U.S.C. 1466), which pertain to certain equipment, repair parts, and 
supplies for vessels.
    (12) Merchandise imported as supplies, stores, and equipment of the 
importing carrier and subsequently made subject to entry pursuant to 
section 446, Tariff Act of 1930, as amended (19 U.S.C. 1446).
    (13) Ballast (not including cargo used for ballast) landed from a 
vessel and delivered for consumption.
    (14) Merchandise, whether privileged or nonprivileged, resulting 
from manipulation or manufacture in a foreign trade zone.
    (15) Screenings contained in bulk importations of grain or seeds.

[T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 78-53, 43 FR 
6069, Feb. 13, 1978; T.D. 79-221, 44 FR 46820, Aug. 9, 1979; T.D. 82-
224, 47 FR 53728, Nov. 29, 1982; T.D. 84-213, 49 FR 41184, Oct. 19, 
1984; T.D. 85-39, 50 FR 9612, Mar. 11, 1985; T.D. 89-1, 53 FR 51256, 
Dec. 21, 1988; T.D. 93-66, 58 FR 44130, Aug. 19, 1993; T.D. 94-24, 59 FR 
13200, Mar. 21, 1994; T.D. 97-82, 62 FR 51771, Oct. 3, 1997]