[Code of Federal Regulations]

[Title 19, Volume 2]

[Revised as of April 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 19CFR142.6]



[Page 46-47]

 

                        TITLE 19--CUSTOMS DUTIES

 

   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

PART 142_ENTRY PROCESS--Table of Contents

 

                      Subpart A_Entry Documentation

 

Sec.  142.6  Invoice requirements.



    (a) Contents. The commercial invoice, or the documentation 

acceptable in place of a commercial invoice in those instances listed in 

Sec.  141.83(d) of this chapter, shall be furnished with the entry and 

before release of the merchandise is authorized. The commercial invoice 

or other acceptable documentation shall contain:

    (1) An adequate description of the merchandise.

    (2) The quantities of the merchandise.

    (3) The values or approximate values of the merchandise.

    (4) The appropriate eight-digit subheading from the Harmonized 

Tariff Schedule of the United States. If the importer is uncertain of 

the appropriate subheading number, Customs shall assist him at his 

request. The port director may waive this requirement if he is satisfied 

that the information is not available at the time release of the 

merchandise is authorized.

    (5) The name and complete address of the foreign individual or firm 

who is responsible for invoicing the merchandise, ordinarily the 

manufacturer/seller, but where the manufacturer is not the seller, the 

party who sold the merchandise for export to the U.S., or made the 

merchandise available for sale.

    (b) Information not required when filing entry. In addition to the 

information specified in paragraph (a) of this section, the commercial 

invoice or substitute document filed with the entry documentation also 

may include any other invoice information required by Sec. Sec.  141.86 

through 141.89 of this chapter. However, if this information does not



[[Page 47]]



appear on the invoice or substitute document filed with the entry 

documentation, it shall be included in the invoice or substitute 

document delivered at the time the entry summary documentation is filed.



[T.D. 79-221, 44 FR 46821, Aug. 9, 1979; T.D. 80-26, 45 FR 3901, Jan. 

21, 1980, as amended by T.D. 90-25, 55 FR 12343, Apr. 3, 1990; T.D. 90-

78, 55 FR 40167, Oct. 2, 1990]