---
kind: "section"
citation: "19 C.F.R. § 141.92"
title: "19"
number: "141.92"
heading: "Waiver of invoice requirements."
url: "https://uscodex.org/cfr/19/141.92"
---

# §141.92. Waiver of invoice requirements.

- (a) **When waiver may be granted.** CBP may waive production of a required invoice when he is satisfied that either:
  - (1) The importer cannot by reason of conditions beyond his control furnish a complete and accurate invoice; or
  - (2) The examination of merchandise, final determination of duties, and collection of statistics can be effected properly without the production of the required invoice.
- (b) **Documents to be filed by importer.** As a condition to the granting of a waiver, the importer shall file the following documents with the entry:
  - (1) Any invoice or invoices received from the seller or shipper;
  - (2) A statement pointing out in exact detail any inaccuracies, omissions, or other defects in such invoice or invoices;
  - (3) An executed pro forma invoice in accordance with [§ 141.85](/cfr/19/141.85.md); and
  - (4) Any other information required by the Center director for either appraisement or classification of the merchandise, or for statistical purposes.
- (c) **Satisfaction of bond liability.** The liability under the bond on Customs Form 301, containing the bond conditions set forth in [§ 113.62](/cfr/19/113.62.md) of this chapter for the production of a correct invoice shall be deemed satisfied when a waiver has been granted pursuant to this section.

## Notes

### Amendments

[T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 78-53, 43 FR 6070, Feb. 13, 1978; T.D. 79-221, 44 FR 46821, Aug. 9, 1979; T.D. 84-213, 49 FR 41184, Oct. 19, 1984; 49 FR 44867, Nov. 9, 1984; T.D. 93-66, 58 FR 44130, Aug. 19, 1993]

### Authority

Authority: 19 U.S.C. 66, 1448, 1484, 1498, 1624. Subpart F also issued under 19 U.S.C. 1481; Subpart G also issued under 19 U.S.C. 1505; Section 141.1 also issued under 11 U.S.C. 507(a)(7)(F), 31 U.S.C. 191, 192; Section 141.4 also issued under 19 U.S.C. 1202 (General Note 3(e); Chapter 86, Additional U.S. Note 1; Chapter 89, Additional U.S. Note 1; Chapter 98, Subchapter III, U.S. Notes 3 and 4; Harmonized Tariff Schedule of the United States), 1498; Section 141.19 also issued under 19 U.S.C. 1485, 1486; Section 141.20 also issued under 19 U.S.C. 1485, 1623; Section 141.66 also issued under 19 U.S.C. 1490, 1623; Section 141.68 also issued under 19 U.S.C. 1315; Section 141.69 also issued under 19 U.S.C. 1315; Section 141.88 also issued under 19 U.S.C. 1401a(d), 1402(f); Section 141.90 also issued under 19 U.S.C. 1487; Section 141.112 also issued under 19 U.S.C. 1564; Section 141.113 also issued under 19 U.S.C. 1499, 1623.

### Source

Source: T.D. 73-175, 38 FR 17447, July 2, 1973, unless otherwise noted.

### Amendments

[T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 78-53, 43 FR 6070, Feb. 13, 1978; T.D. 79-221, 44 FR 46821, Aug. 9, 1979; T.D. 84-213, 49 FR 41184, Oct. 19, 1984; 49 FR 44867, Nov. 9, 1984; T.D. 93-66, 58 FR 44130, Aug. 19, 1993]