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§143.27. Invoices.

19 C.F.R. § 143.27

In the case of merchandise imported pursuant to a purchase or agreement to purchase, or intended for sale and entered informally, the importer shall produce the commercial invoice covering the transaction or, in the absence thereof, an itemized statement of value.
Notes, amendments, and revision history

Amendments

[T.D. 85-39, 50 FR 9612, Mar. 11, 1985]

Authority

Authority: 19 U.S.C. 66, 1321, 1414, 1481, 1484, 1498, 1624, 1641.

Source

Source: T.D. 73-175, 38 FR 17463, July 2, 1973, unless otherwise noted.

Amendments

[T.D. 85-39, 50 FR 9612, Mar. 11, 1985]