[Code of Federal Regulations] [Title 19, Volume 2] [Revised as of April 1, 2003] From the U.S. Government Printing Office via GPO Access [CITE: 19CFR143.13] [Page 62] 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 value of the articles for the purpose of making formal entry thereof.