Supporting Law/Regs

Commercial Invoice

1651-0090

Supporting Laws and Regulations

TITLE 19--CUSTOMS DUTIES

PART 141_ENTRY OF MERCHANDISE--Table of Contents

Subpart F_Invoices

Sec. 141.81 Invoice for each shipment.

A commercial invoice shall be presented for each shipment of

merchandise at the time the entry summary is filed, subject to the

conditions set forth in these regulations. Except in the case of

installment shipments provided for in Sec. 141.82, an invoice shall not

represent more than one distinct shipment of merchandise by one

consignor to one consignee by one vessel or conveyance.

Sec. 141.82 Invoice for installment shipments arriving within a period of 10 days.

1. One invoice sufficient. Installments of a shipment covered by a single order or contract and shipped from one consignor to one consignee may be included in one invoice if the installments arrive at the port of entry by any means of transportation within a period of not to exceed 10 consecutive days. (b) Preparation of invoice. The invoice shall be prepared in the manner provided for in this subpart and, when practicable, shall show the quantities, values, and other invoice data with respect to each installment, the date of shipment of each installment, and the car number or other identification of the importing conveyance in which it was shipped. (c) Pro forma invoice. If the required invoice is not filed with the first entry of an installment series, a pro forma invoice shall be filed with each entry made before the required invoice is produced, and in accordance with Sec. 141.91 a bond shall be given, or charge against a continuous bond made, for the production of the required invoice. Liquidated damages will accrue in the case of each entry if more than 6 months expire without the production of an invoice for such entry. (d) Informal entry. Any bona fide installment valued at not over $2,000 (except for articles valued in excess of $250 classified in Sections VII, VIII, XI, and XII; Chapter 94; and Chapter 99, Subchapters III and IV. Harmonized Tariff Schedule of the United States may be entered on an informal entry in accordance with subpart C of part 143 of this chapter, in which case such installment need not be considered in connection with invoice requirements for the balance of the series.

Sec. 141.83 Type of invoice required. (a)-(b) [Reserved] (c) Commercial invoice. (1) A commercial invoice shall be filed for each shipment of merchandise not exempted by paragraph (d) of this section. The commercial invoice shall be prepared in the manner customary in the trade, contain the information required by Sec. Sec. 141.86 through 141.89, and substantiate the statistical information required by Sec. 141.61(e) to be given on the entry, entry summary, or withdrawal documentation. (2) The port director may accept a copy of a required commercial invoice in place of the original. A copy, other than a photostatic or photographic copy, shall contain a declaration by the foreign seller, the shipper, or the importer that it is a true copy. (d) Commercial invoice not required. A commercial invoice shall not be required in connection with the filing of the entry, entry summary, or withdrawal documentation for merchandise listed in this paragraph. The importer, however, shall present any invoice, memorandum invoice, or bill pertaining to the merchandise which may be in his possession or available to him. If no invoice or bill is available, a pro forma (or substitute) invoice, as provided for in Sec. 141.85, shall be filed, and shall contain information adequate for the examination of merchandise and the determination of duties, and information and documentation which verify the information required for statistical purposes by Sec. 141.61(e). The merchandise subject to the foregoing requirements is as follows: (1) [Reserved] (2) Merchandise not intended for sale or any commercial use in its imported condition or any other form, and not brought in on commission for any person other than the importer. (3)-(4) [Reserved] (5) Merchandise returned to the United States after having been exported for repairs or alteration under subheadings 9802.00.40 and 9802.00.60, Harmonized Tariff Schedule of the United States (19 U.S.C. 1202). (6) Merchandise shipped abroad, not delivered to the consignee, and returned to the United States. (7) Merchandise exported from continuous Customs custody within 6 months after the date of entry. [[Page 28]] (8) Merchandise consigned to, or entered in the name of, any agency of the U.S. Government. (9) Merchandise for which an appraisement entry is accepted. (10) Merchandise entered temporarily into the Customs territory of the United States under bond or for permanent exhibition under bond. (11) Merchandise provided for in section 466, Tariff Act of 1930 (19 U.S.C. 1466), which pertain to certain equipment, repair parts, and supplies for vessels. (12) Merchandise imported as supplies, stores, and equipment of the importing carrier and subsequently made subject to entry pursuant to section 446, Tariff Act of 1930, as amended (19 U.S.C. 1446). (13) Ballast (not including cargo used for ballast) landed from a vessel and delivered for consumption. (14) Merchandise, whether privileged or nonprivileged, resulting from manipulation or manufacture in a foreign trade zone. (15) Screenings contained in bulk importations of grain or seeds.

Sec. 141.84 Photocopies of invoice for separate entries of same shipment. (a) Entries at one port. If by reason of accident or short shipment a portion of the quantity covered by one invoice fails to arrive, or if for any other reason only a portion of the quantity covered by one invoice is entered under one entry, a photocopy of the commercial invoice used in connection with the first entry, covering the quantity to be entered under another entry, may be used in connection with the subsequent entry of any portion of the merchandise not cleared under the first entry. (b) Entries from foreign-trade zone at one port. A photocopy of the invoice filed with the first entry for consumption from a foreign-trade zone of a portion of the merchandise shown on the invoice will not be required for any subsequent entry for consumption from that zone at the same port of a portion of any merchandise covered by such invoice, if a pro forma invoice is filed and identifies the entry first made and the invoice then filed. (c) Entries at different ports. When portions of a single shipment requiring a commercial invoice are entered at different ports, the importer may submit to the port director where the original invoice or latest photocopy of the original invoice is on file, two photocopies of the latest of such invoices to be certified as to merchandise previously received, and the official seal affixed thereto. (d) Pro forma invoice. In a case in which a portion of the shipment is entered at the first port on a pro forma invoice, an entry at a subsequent port may be made by means of a new pro forma invoice which may cover only the merchandise then entered. (e) Photocopy to satisfy bond for invoice. A properly certified photocopy of a commercial invoice presented within 6 months after the date of entry may be accepted to cancel the charges against the bond given for the production of the commercial invoice.

Sec. 141.85 Pro forma invoice. A pro forma invoice submitted in accordance with any provision of this chapter shall be in substantially the following form: Pro Forma Invoice Importers Statement Of Value Or The Price Paid In The Form Of An Invoice Not being in possession of a commercial seller's or shipper's invoice I request that you accept the statement of value or the price paid in the form of an invoice submitted below: Name of shipper_________________________________________________________ address ------------------------ Name of seller__________________________________________________________ address ------------------------;. Name of consignee_______________________________________________________ address ------------------------. Name of purchaser_______________________________________________________ address ------------------------. The merchandise (has) (has not) been purchased or agreed to be purchased by me. [[Page 29]] The prices, or in the case of consigned goods the values, given below are true and correct to the best of my knowledge and belief, and are based upon: (Check basis with an ``X'') (a) The price paid or agreed to be paid (--) as per order dated ---- --------. (b) Advices from exporter by letter (--) by cable (--) dated ------ ------. (c) Comparative values of shipments previously received (--) dated ------------. (d) Knowledge of the market in the country of exportation (--) ---- --------. (e) Knowledge of the market in the United States (if U.S. Value) (-- ) ------------. (f) Advices of the Port Director (--) ------------. (g) Other (--) ------------. ---------------------------------------------------------------------------------------------------------------- D--Unit E--Total A--Case marks B--Manufacturer's C--Quantities purchase purchase F--Unit G--Total numbers item No. symbol or and full price price foreign foreign brand description (currency) (currency) value value ---------------------------------------------------------------------------------------------------------------- ..................... ................ ............. ............. ........... ........... ..................... ................ ............. ............. ........... ........... ---------------------------------------------------------------------------------------------------------------- Check which of the charges below are, and which are not included in the prices listed in columns ``D'' and ``E'': ------------------------------------------------------------------------ Not Amount Included included ------------------------------------------------------------------------ Packing........................................... ......... ......... Cartage........................................... ......... ......... Inlandfreight..................................... ......... ......... Wharfage and loading abroad....................... ......... ......... Lighterage........................................ ......... ......... Ocean freight..................................... ......... ......... U.S. duties....................................... ......... ......... Other charges (identify by name and amount)....... ......... ......... Total............................................ ......... ......... ------------------------------------------------------------------------ Country of origin ------------------------. If any other invoice is received, I will immediately file it with the Port Director. ________________________________________________________________________ (Signature of person making invoice) ________________________________________________________________________ (Title and firm name) Date____________________________________________________________________

Sec. 141.86 Contents of invoices and general requirements. (a) General information required on the invoice. Each invoice of imported merchandise, shall set forth the following information: (1) The port of entry to which the merchandise is destined; (2) The time when, the place where, and the person by whom and the person to whom the merchandise is sold or agreed to be sold, or if to be imported otherwise than in pursuance of a purchase, the place from which shipped, the time when and the person to whom and the person by whom it is shipped; (3) A detailed description of the merchandise, including the name by which each item is known, the grade or quality, and the marks, numbers, and symbols under which sold by the seller or manufacturer to the trade in the country of exportation, together with the marks and numbers of the packages in which the merchandise is packed; (4) The quantities in the weights and measures of the country or place from which the merchandise is shipped, or in the weights and measures of the United States; (5) The purchase price of each item in the currency of the purchase, if the merchandise is shipped in pursuance of a purchase or an agreement to purchase; (6) If the merchandise is shipped otherwise than in pursuance of a purchase or an agreement to purchase, the value for each item, in the currency in which the transactions are usually made, or, in the absence of such value, the price in such currency that the manufacturer, seller, shipper, or owner would have received, or was willing to receive, for such merchandise if sold in the ordinary course of trade and in the usual wholesale quantities in the country of exportation; (7) The kind of currency, whether gold, silver, or paper; (8) All charges upon the merchandise itemized by name and amount, including freight, insurance, commission, cases, containers, coverings, and cost of packing; and if not included above, all charges, costs, and expenses incurred in bringing the merchandise from alongside the carrier at the port of exportation in the country of exportation and placing it alongside the carrier at the first United States port of entry. The cost of packing, cases, containers, and inland freight to the port of exportation need not be itemized by amount if included in the invoice price, [[Page 30]] and so identified. Where the required information does not appear on the invoice as originally prepared, it shall be shown on an attachment to the invoice; (9) All rebates, drawbacks, and bounties, separately itemized, allowed upon the exportation of the merchandise; (10) The country of origin of the merchandise; and, (11) All goods or services furnished for the production of the merchandise (e.g., assists such as dies, molds, tools, engineering work) not included in the invoice price. However, goods or services furnished in the United States are excluded. Annual reports for goods and services, when approved by the port director, will be accepted as proof that the goods or services were provided. (b) Nonpurchased merchandise shipped by other than manufacturer. Each invoice of imported merchandise shipped to a person in the United States by a person other than the manufacturer and otherwise than pursuant to a purchase or agreement to purchase shall set forth the time when, the place where, the person from whom such merchandise was purchased, and the price paid therefor in the currency of the purchase, stating whether gold, silver, or paper. (c) Merchandise sold in transit. If the merchandise is sold on the documents while in transit from the port of exportation to the port of entry, the original invoice reflecting the transaction under which the merchandise actually began its journey to the United States, and the resale invoice or a statement of sale showing the price paid for each item by the purchaser, shall be filed as part of the entry, entry summary, or withdrawal documentation. If the original invoice cannot be obtained, a pro forma invoice showing the values and transaction reflected by the original invoice shall be filed together with the resale invoice or statement. (d) Invoice to be in English. The invoice and all attachments shall be in the English language, or shall have attached thereto an accurate English translation containing adequate information for examination of the merchandise and determination of duties. (e) Packing list. Each invoice shall state in adequate detail what merchandise is contained in each individual package. (f) Weights and measures. If the invoice or entry does not disclose the weight, gage, or measure of the merchandise which is necessary to ascertain duties, the consignee shall pay the expense of weighing, gaging, or measuring prior to the release of the merchandise from Customs custody. (g) Discounts. Each invoice shall set forth in detail, for each class or kind of merchandise, every discount from list or other base price which has been or may be allowed in fixing each purchase price or value. (h) Numbering of invoices and pages--(1) Invoices. When more than one invoice is included in the same entry, each invoice with its attachments shall be numbered consecutively by the importer on the bottom of the face of each page, beginning with No. 1. (2) Pages. If the invoice or invoices filed with one entry consist of more than two pages, each page shall be numbered consecutively by the importer on the bottom of the face of each page. The page numbering shall begin with No. 1 for the first page of the first invoice and continue in a single series of numbers through all the invoices and attachments included in one entry. (3) Both invoices and pages. When applicable, both the invoice number and the page number shall be shown at the bottom of each page. For example, if an entry covers one invoice of one page and a second invoice of two pages, the numbering at the bottom of the pages shall be as follows: Inv. 1, p. 1. Inv. 2, p. 2. Inv. 2, p. 3. (i) Information may be on invoice or attached thereto. Any information required on an invoice by any provision of this subpart may be set forth either on the invoice or on an attachment thereto. (j) Name of responsible individual. Each invoice of imported merchandise shall [[Page 31]] identify by name a responsible employee of the exporter, who has knowledge, or who can readily obtain knowledge, of the transaction.

Sec. 1481. Invoice; contents (a) In general All invoices of merchandise to be imported into the United States and any electronic equivalent thereof considered acceptable by the Secretary in regulations prescribed under this section shall set forth, in written, electronic, or such other form as the Secretary shall prescribe, the following: (1) The port of entry to which the merchandise is destined; (2) The time when, the place where, and the person by whom and the person to whom the merchandise is sold or agreed to be sold, or if to be imported otherwise than in pursuance of a purchase, the place from which shipped, the time when and the person to whom and the person by whom it is shipped; (3) A detailed description of the merchandise, including the commercial name by which each item is known, the grade or quality, and the marks, numbers, or symbols under which sold by the seller or manufacturer in the country of exportation, together with the marks and numbers of the packages in which the merchandise is packed; (4) The quantities in the weights and measures of the country or place from which the merchandise is shipped, or in the weights and measures of the United States; (5) The purchase price of each item in the currency of the purchase, if the merchandise is shipped in pursuance of a purchase or an agreement to purchase; (6) If the merchandise is shipped otherwise than in pursuance of a purchase or an agreement to purchase, the value for each item, in the currency in which the transactions are usually made, or, in the absence of such value, the price in such currency that the manufacturer, seller, shipper, or owner would have received, or was willing to receive, for such merchandise if sold in the ordinary course of trade and in the usual wholesale quantities in the country of exportation; (7) The kind of currency, whether gold, silver, or paper; (8) All charges upon the merchandise, itemized by name and amount when known to the seller or shipper; or all charges by name (including commissions, insurance, freight, cases, containers, coverings, and cost of packing) included in the invoice prices when the amounts for such charges are unknown to the seller or shipper; (9) All rebates, drawbacks, and bounties, separately itemized, allowed upon the exportation of the merchandise; and (10) Any other fact that the Secretary may by regulation require as being necessary to a proper appraisement, examination and classification of the merchandise. (b) Shipments not purchased and not shipped by manufacturer If the merchandise is shipped to a person in the United States by a person other than the manufacturer, otherwise than by purchase, such person shall state on the invoice the time when, the place where, the person from whom such merchandise was purchased, and the price paid therefor in the currency of the purchase, stating whether gold, silver, or paper. (c) Importer provision of information Any information required to be set forth on an invoice may alternatively be provided by any of the parties qualifying as an ``importer of record'' under section 1484(a)(2)(B) of this title by such means, in such form or manner, and within such time as the Secretary shall by regulation prescribe. (d) Exceptions by regulations The Secretary of the Treasury may by regulations provide for such exceptions from the requirements of this section as he deems advisable and may allow for the submission or electronic transmission of partial invoices, electronic equivalents of invoices, bills, or other documents or parts thereof, required under this section.

Sec. 1484. Entry of merchandise (a) Requirement and time (1) Except as provided in sections 1490, 1498, 1552, and 1553 of this title, one of the parties qualifying as ``importer of record'' under paragraph (2)(B), either in person or by an agent authorized by the party in writing, shall, using reasonable care-- (A) make entry therefor by filing with the Customs Service-- (i) such documentation or, pursuant to an electronic data interchange system, such information as is necessary to enable the Customs Service to determine whether the merchandise may be released from customs custody, and (ii) notification whether an import activity summary statement will be filed; and (B) complete the entry by filing with the Customs Service the declared value, classification and rate of duty applicable to the merchandise, and such other documentation or, pursuant to an electronic data interchange system, such other information as is necessary to enable the Customs Service to-- (i) properly assess duties on the merchandise, (ii) collect accurate statistics with respect to the merchandise, and (iii) determine whether any other applicable requirement of law (other than a requirement relating to release from customs custody) is met. (2)(A) The documentation or information required under paragraph (1) with respect to any imported merchandise shall be filed or transmitted in such manner and within such time periods as the Secretary shall by regulation prescribe. Such regulations shall provide for the filing of import activity summary statements, covering entries or warehouse withdrawals made during a calendar month, within such time period as is prescribed in regulations but not to exceed the 20th day following such calendar month. (B) When an entry of merchandise is made under this section, the required documentation or information shall be filed or electronically transmitted either by the owner or purchaser of the merchandise or, when appropriately designated by the owner, purchaser, or consignee of the merchandise, a person holding a valid license under section 1641 of this title. When a consignee declares on entry that he is the owner or purchaser of merchandise the Customs Service may, without liability, accept the declaration. For the purposes of this chapter, the importer of record must be one of the parties who is eligible to file the documentation or information required by this section. (C) The Secretary, in prescribing regulations to carry out this subsection, shall establish procedures which insure the accuracy and timeliness of import statistics, particularly statistics relevant to the classification and valuation of imports. Corrections of errors in such statistical data shall be transmitted immediately to the Director of the Bureau of the Census, who shall make corrections in the statistics maintained by the Bureau. The Secretary shall also provide, to the maximum extent practicable, for the protection of the revenue, the enforcement of laws governing the importation and exportation of merchandise, the facilitation of the commerce of the United States, and the equal treatment of all importers of record of imported merchandise. (b) Reconciliation (1) In general A party may elect to file a reconciliation with regard to such entry elements as are identified by the party pursuant to regulations prescribed by the Secretary. If the party so elects, the party shall declare that a reconciliation will be filed. The declaration shall be made in such manner as the Secretary shall prescribe and at the time the documentation or information required by subsection (a)(1)(B) of this section or the import activity summary statement is filed with, or transmitted to, the Customs Service, or at such later time as the Customs Service may, in its discretion, permit. The reconciliation shall be filed by the importer of record at such time and in such manner as the Secretary prescribes but not later than 15 months after the date the importer declares his intent to file the reconciliation. In the case of reconciling issues relating to the assessment of antidumping and countervailing duties, the reconciliation shall be filed not later than 90 days after the date the Customs Service advises the importer that the period of review for antidumping or countervailing duty purposes has been completed. Before filing a reconciliation, an importer of record shall post bond or other security pursuant to such regulations as the Secretary may prescribe. (2) Regulations regarding AD/CV duties The Secretary shall prescribe, in consultation with the Secretary of Commerce, such regulations as are necessary to adapt the reconciliation process for use in the collection of antidumping and countervailing duties. (c) Release of merchandise The Customs Service may permit the entry and release of merchandise from customs custody in accordance with such regulations as the Secretary may prescribe. No officer of the Customs Service shall be liable to any person with respect to the delivery of merchandise released from customs custody in accordance with such regulations. (d) Signing and contents (1) Entries shall be signed by the importer of record, or his agent, unless filed pursuant to an electronic data interchange system. If electronically filed, each transmission of data shall be certified by an importer of record or his agent, one of whom shall be resident in the United States for purposes of receiving service of process, as being true and correct to the best of his knowledge and belief, and such transmission shall be binding in the same manner and to the same extent as a signed document. The entry shall set forth such facts in regard to the importation as the Secretary may require and shall be accompanied by such invoices, bills of lading, certificates, and documents, or their electronically submitted equivalents, as are required by regulation. (2) The Secretary, in prescribing regulations governing the content of entry documentation, shall require that entry documentation contain such information as may be necessary to determine whether the imported merchandise bears an infringing trademark in violation of section 1124 of title 15 or any other applicable law, including a trademark appearing on the goods or packaging. (e) Production of invoice The Secretary may provide by regulation for the production of an invoice, parts thereof, or the electronic equivalents thereof, in such manner and form, and under such terms and conditions, as the Secretary considers necessary. (f) Statistical enumeration The Secretary, the Secretary of Commerce, and the United States International Trade Commission shall establish from time to time for statistical purposes an enumeration of articles in such detail as in their judgment may be necessary, comprehending all merchandise imported into the United States and exported from the United States, and shall seek, in conjunction with statistical programs for domestic production and programs for achieving international harmonization of trade statistics, to establish the comparability thereof with such enumeration of articles. All import entries and export declarations shall include or have attached thereto an accurate statement specifying, in terms of such detailed enumeration, the kinds and quantities of all merchandise imported and exported and the value of the total quantity of each kind of article. (g) Statement of cost of production Under such regulations as the Secretary may prescribe, the Customs Service may require a verified statement from the manufacturer or producer showing the cost of producing the imported merchandise, if the Customs Service considers such verification necessary for the appraisement of such merchandise. (h) Admissibility of data electronically transmitted Any entry or other information transmitted by means of an authorized electronic data interchange system shall be admissible in any and all administrative and judicial proceedings as evidence of such entry or information. (i) Special rule for foreign trade zone operations (1) In general Notwithstanding any other provision of law and except as provided in paragraph (3), all merchandise (including merchandise of different classes, types, and categories), withdrawn from a foreign trade zone during any 7-day period, shall, at the option of the operator or user of the zone, be the subject of a single estimated entry or release filed on or before the first day of the 7-day period in which the merchandise is to be withdrawn from the zone. The estimated entry or release shall be treated as a single entry and a single release of merchandise for purposes of section 58c(a)(9)(A) of this title and all fee exclusions and limitations of such section 58c of this title shall apply, including the maximum and minimum fee amounts provided for under subsection (b)(8)(A)(i) of such section. The entry summary for the estimated entry or release shall cover only the merchandise actually withdrawn from the foreign trade zone during the 7-day period. (2) Other requirements The Secretary of the Treasury may require that the operator or user of the zone-- (A) use an electronic data interchange approved by the Customs Service-- (i) to file the entries described in paragraph (1); and (ii) to pay the applicable duties, fees, and taxes with respect to the entries; and (B) satisfy the Customs Service that accounting, transportation, and other controls over the merchandise are adequate to protect the revenue and meet the requirements of other Federal agencies. (3) Exception The provisions of paragraph (1) shall not apply to merchandise the entry of which is prohibited by law or merchandise for which the filing of an entry summary is required before the merchandise is released from customs custody. (4) Foreign trade zone; zone In this subsection, the terms ``foreign trade zone'' and ``zone'' mean a zone established pursuant to the Act of June 18, 1934, commonly known as the Foreign Trade Zones Act (19 U.S.C. 81a et seq.). (j) Treatment of multiple entries of merchandise as single transaction In the case of merchandise that is purchased and invoiced as a single entity but-- (1) is shipped in an unassembled or disassembled condition in separate shipments due to the size or nature of the merchandise, or (2) is shipped in separate shipments due to the inability of the carrier to include all of the merchandise in a single shipment (at the instruction of the carrier), the Customs Service may, upon application by an importer in advance, treat such separate shipments for entry purposes as a single transaction.