[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: 19CFR143.27]

[Page 65]
 
                        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 thereof, an itemized statement of value.

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