§ 143.27 Invoices.

19 CFR 143.27

Part 143: Special Entry Procedures · 2025 edition

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

Source: eCFR (Title 19, 2025 Annual Edition). Regulatory text is a U.S. government work. Verify against the official eCFR before relying on it. Not legal advice.