19 CFR 143.27

§ 143.27 Invoices.

United States · 19 CFR — Customs Duties · Status: effective

Cite this

Citation: 19 CFR 143.27, § 143.27 Invoices, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/74571
Permanent ID: ys:prov:74571@1
SHA-256: 0af0943ef3930d7b6ccf9276e39bafa67a22c775998301632d82ad527fd8be8a

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

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.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.