[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: 19CFR143.27]

[Page 62-63]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 143--SPECIAL ENTRY PROCEDURES--Table of Contents
 
                        Subpart C--Informal Entry
 
Sec. 143.27  Invoices.

    In the case of merchandise imported pursuant to a purchase or 
agreement to purchase, or intended for sale and entered informally, the 
importer shall produce the commercial invoice covering the transaction 
or, in the absence

[[Page 63]]

thereof, an itemized statement of value.

[T.D. 85-39, 50 FR 9612, Mar. 11, 1985]