[Title 19 CFR 141.86]
[Code of Federal Regulations (annual edition) - April 1, 2002 Edition]
[Title 19 - CUSTOMS DUTIES]
[Chapter I - UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY]
[Part 141 - ENTRY OF MERCHANDISE]
[Subpart F - Invoices]
[Sec. 141.86 - Contents of invoices and general requirements.]
[From the U.S. Government Printing Office]


19CUSTOMS DUTIES22002-04-012002-04-01false141.86Sec. 141.86CUSTOMS DUTIESUNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURYENTRY OF MERCHANDISEInvoices
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

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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, 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

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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 identify by name a responsible employee of the 
exporter, who has knowledge, or who can readily obtain knowledge, of the 
transaction.

[T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 79-221, 44 
FR 46820, Aug. 9, 1979; T.D. 85-39, 50 FR 9612, Mar. 11, 1985]