[Code of Federal Regulations]

[Title 19, Volume 1]

[Revised as of April 1, 2005]

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

[CITE: 19CFR24.34]



[Page 417-418]

 

                        TITLE 19--CUSTOMS DUTIES

 

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

              HOMELAND SECURITY; 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



[[Page 418]]



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 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.