[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: 19CFR145.11]

[Page 80-81]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 145--MAIL IMPORTATIONS--Table of Contents
 
                 Subpart B--Requirements and Procedures
 
Sec. 145.11  Declarations of value and invoices.


    (a) Customs declaration. A clear and complete Customs declaration on 
the form provided by the foreign post office, giving a full and accurate 
description of the contents and value of the merchandise, shall be 
securely attached to at least one mail article of each shipment, 
including shipments of special classes of merchandise treated in subpart 
D of this part. Although a Customs declaration is required to be 
attached to only one mail article of each shipment, examination and 
release of the merchandise will be expedited if such a declaration is 
attached to each individual mail article.
    (b) Invoice or statement of commercial value. Each shipment of 
merchandise shall have an invoice or bill of sale (or,

[[Page 81]]

in the case of merchandise not purchased or consigned for sale, a 
statement of the fair retail value in the country of shipment), giving 
an accurate description and the purchase price of the merchandise, 
securely attached to the outside of the mail article or enclosed 
therein. If the shipment consists of more than one mail article, a copy 
of the invoice should accompany each mail article, or else the invoice 
shall accompany the mail article bearing the declaration, and that mail 
article shall be marked ``Invoice enclosed.''
    (c) [Reserved]
    (d) Shipments without declaration and invoice. Shipment of 
merchandise which are not accompanied by a Customs declaration and 
invoice in accordance with paragraphs (a) through (b) of this section 
may be subject to seizure and forfeiture in accordance with Sec. 145.4.

[T.D. 73-135, 38 FR 13369, May 21, 1973, as amended by T.D. 76-103, 41 
FR 14731, Apr. 7, 1976; T.D. 78-102, 43 FR 14454, Apr. 6, 1978; T.D. 85-
39, 50 FR 9612, Mar. 11, 1985]