[Code of Federal Regulations]
[Title 19, Volume 1]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR24.34]

[Page 369-370]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 24--CUSTOMS FINANCIAL AND ACCOUNTING PROCEDURE--Table of Contents
 
Sec. 24.34  Vouchers; vendors' bills of sale; invoices.

    (a) Vouchers or invoices for transportation and related services 
which are intended for payment from official funds shall contain the 
following certification signed by the claimant:

    I certify that the above bill is correct and just and that payment 
has not been received.


Vouchers, vendors' bills of sale, or invoices for purchases or services 
other than personal do not require the foregoing certification.
    (b) Every voucher shall be in the name of the person or persons 
furnishing the service or supplies, except in the case of a service or 
supplies paid for in an emergency by a Customs officer or employee, in 
which case the voucher may be in the name of the officer or employee who 
made the payment.
    (c) The signature of a claimant made by a mark shall be attested in 
each case by a disinterested witness.
    (d) The dates appearing on vouchers and on receipts filed in support 
thereof shall always be the actual dates of the transactions recorded or 
action taken thereon. As many copies in memorandum form, duly 
authenticated if desired, may be prepared as administrative or other 
requirements demand.
    (e) When an erasure, interlineation, or change of any kind is made 
in a voucher after it has been certified by the claimant, such 
correction or change shall be initialed and dated by the claimant.
    (f)(1) Vouchers for passenger transportation furnished Customs 
officers or employees on Government transportation requests, standard 
Form 1169, and vouchers for transportation of freight and express 
furnished on Government bills of lading, standard Form 1103, issued by 
Customs officers or employees shall be rendered on Public Voucher for 
Transportation Charges, standard Form 1171 or 1113, respectively, to the 
Customs office to be billed as indicated on the transportation request 
or bill of lading.
    (2) Charges for freight or express must not be included on the same 
vouchers with charges for passenger transportation. The words 
``Passenger,'' ``Freight,'' or ``Express,'' as

[[Page 370]]

the case may be, should be printed or otherwise placed by the carrier 
immediately above the title of the voucher form. Original Government 
bills of lading, standard Form 1103, or transportation requests, 
standard Form 1169, or certificates in lieu thereof, standard Forms 1108 
or 1172, respectively, shall be attached to these vouchers.