[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: 19CFR145.11]



[Page 83]

 

                        TITLE 19--CUSTOMS DUTIES

 

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

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

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, 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]