Types of Commercial Invoices

[Reserved.]

Special summary invoice. A special summary invoice shall be presented for each shipment of merchandise described in 141.89(b).

Commercial invoice.

(a)	A commercial invoice shall be filed for each shipment of merchandise not exempted by paragraph (d) of this section. The commercial invoice shall be prepared in the manner customary in the trade, contain the information required by 141.86 through 141.89, and substantiate the statistical information required by 141.61 (e) to be given on the entry, entry summary, or withdrawal documentation.
(b)	The district director may accept a copy of a required commercial invoice in place of the original. A copy, other than a photo static or photographic copy, shall contain a declaration by the foreign seller, the shipper, or the importer that it is a true copy.

Commercial invoice not required. A commercial invoice shall not be required in connection with the filing of the entry, entry summary, or withdrawal documentation for merchandise listed in this paragraph. The importer, however, shall present any invoice, memorandum invoice, or bill pertaining to the merchandise which may be in his possession or available to him. If no invoice or bill is available, a pro forma (or substitute) invoice, as provided for in 141.85, shall be filed, and shall contain information and documentation which verify the information required for statistical purposes by 141.61 (e). The merchandise subject to the foregoing requirements is as follows:

(a)	Merchandise having an aggregate purchase price or value, as specified in paragraph (a) of this section, of $500 or less.
(b)	Merchandise not intended for sale or any commercial use in its imported condition or any other form, and not brought in on commission for any person other than the importer.
(c)	[Reserved.]
(d)	[Reserved.]
(e)	Merchandise returned to the United States after having been exported for repairs or alteration under subheadings 9802.00.40 and 9802.00.60, Harmonized Tariff Schedule of the United States (19 U.S.C. 1202).
(f)	Merchandise shipped abroad, not delivered to the consignee, and returned to the United States.
(g)	Merchandise exported from continuous Customs custody within 6 months after the date of entry.
(h)	Merchandise consigned to, or entered in the name of, any agency of the U.S. Government.
(i)	Merchandise for which an appraisement entry is accepted.
(j)	Merchandise entered temporarily into the Customs territory of the United States under bond or for permanent exhibition under bond.
(k)	Merchandise provided for in section 465 or 466, Tariff Act of 1930 (19 U .S.C. 1465 or 1466), which pertain to certain equipment, repair parts, and supplies for vessels.
(l)	Merchandise imported as supplies, stores, and equipment for the importing carrier and subsequently made subject to entry pursuant to section 446, Tariff Act of 1930, as amended (19 U.S.C. 1446).
(m)	Ballast (not including cargo used for ballast) landed from a vessel and delivered for consumption.
(n)	Merchandise, whether privileged or non-privileged, resulting from manipulation or manufacture in a foreign trade zone.
(o)	Screenings contained in bulk importations of grain or seeds.

[T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 78-53, 43 FR 6069, Feb. 13, 1978; T.D. 79-221, 44 FR 46820, Aug. 9, 1979; T.D. 82-224, 47 FR 53728, Nov. 29, 1982; T.D. 84-213, 49 FR 41184, Oct. 19, 1984; T.D. 85-39, 50 FR 9612, Mar. 11, 1985; T.D. 89-1, 53 FR 51256, Dec. 21, 1988]

NOTE: The requirement for special Customs invoice was waived by the Customs Service on March 1, 1982. However, it may still be used. If a commercial invoice is used, it must be signed by the seller and shipper or their agents.

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Distribution Data Incorporated
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