[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: 19CFR143.13] [Page 59-60] TITLE 19--CUSTOMS DUTIES CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY PART 143--SPECIAL ENTRY PROCEDURES--Table of Contents Subpart B--Appraisement Entry Sec. 143.13 Documents to be presented with entry. The importer shall in all cases present: (a) Any bills or statements of cost relating to the merchandise which may be in his possession; and (b) A declaration that he has no other information as to the value of the articles and is unable to obtain such information or to determine the [[Page 60]] value of the articles for the purpose of making formal entry thereof.