[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: 19CFR142.6]

[Page 44-45]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 142--ENTRY PROCESS--Table of Contents
 
                     Subpart A--Entry Documentation
 
Sec. 142.6  Invoice requirements.

    (a) Contents. The commercial invoice, or the documentation 
acceptable in place of a commercial invoice in those instances listed in 
Sec. 141.83(d) of this chapter, shall be furnished with the entry and 
before release of the merchandise is authorized. The commercial invoice 
or other acceptable documentation shall contain:
    (1) An adequate description of the merchandise.
    (2) The quantities of the merchandise.
    (3) The values or approximate values of the merchandise.
    (4) The appropriate eight-digit subheading from the Harmonized 
Tariff Schedule of the United States. If the importer is uncertain of 
the appropriate subheading number, Customs shall assist him at his 
request. The port director may waive this requirement if he is satisfied 
that the information is not available at the time release of the 
merchandise is authorized.
    (5) The name and complete address of the foreign individual or firm 
who is responsible for invoicing the merchandise, ordinarily the 
manufacturer/seller, but where the manufacturer is not the seller, the 
party who sold the merchandise for export to the U.S., or made the 
merchandise available for sale.
    (b) Information not required when filing entry. In addition to the 
information specified in paragraph (a) of this section, the commercial 
invoice or substitute document filed with the entry documentation also 
may include any other invoice information required by Secs. 141.86 
through 141.89 of this chapter. However, if this information does not 
appear on the invoice or substitute document filed with the entry 
documentation, it shall be included in the

[[Page 45]]

invoice or substitute document delivered at the time the entry summary 
documentation is filed.

[T.D. 79-221, 44 FR 46821, Aug. 9, 1979; T.D. 80-26, 45 FR 3901, Jan. 
21, 1980, as amended by T.D. 90-25, 55 FR 12343, Apr. 3, 1990; T.D. 90-
78, 55 FR 40167, Oct. 2, 1990]