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Commercial
Invoice
Information It Should
Contain
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A commercial invoice, signed by the seller or shipper, or his agent, is acceptable for customs purposes if it is prepared in accordance with Section 141.86, Customs Regulations, and in the manner customary for a commercial transaction involving goods of the kind covered by the invoice. Importers and brokers participating in the Automated Broker Interface may elect to transmit invoice data via the Automated Invoice interface or EDIFACT, and eliminate the paper document. The invoice must provide the following information, as required by the Tariff Act:
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The port of entry to which the merchandise is destined;
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If merchandise is sold or agreed to be sold, the time, place, and names of buyer and seller, if consigned, the time and origin of shipment, and names of shipper and receiver;
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A detailed description of the merchandise, including the name by which each item is known, the grade or quality, and the marks, numbers, and symbols under which sold by the seller or manufacturer to the trade in the country of exportation, together with the marks and numbers of the packages in which the merchandise is packed;
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The quantities in weights and measures;
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If sold or agreed to be sold, the purchase price of each item in the currency of the sale;
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If the merchandise is
shipped for consignment, the value for each item, in
the currency in which the transactions are usually
made or, in the absence of such value, the price in
such currency that the manufacturer, seller, shipper,
or owner would have received, or was willing to
receive, for such merchandise if sold in the ordinary
course of trade and in the usual wholesale quantities
in the country of exportation;
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The kind of currency;
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All charges upon the merchandise, itemized by name and amount including freight, insurance, commission, cases, containers, coverings, and cost of packing; and if not included above, all charges, costs, and expenses incurred in bringing the merchandise from alongside the carrier at the first U.S. port of entry. The cost of packing, cases, containers, and inland freight to the port of exportation need not be itemized by amount if included in the invoice price and so
identified. Where the required information does not appear on the invoice as originally prepared, it shall be shown on an attachment to the invoice;
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All rebates, drawbacks, and bounties, separately itemized, allowed upon the exportation of the merchandise;
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The country of origin; and
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All goods or services furnished for the production of the merchandise not included in the invoice price.
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If the merchandise on the documents is sold while in transit, the original invoice reflecting this transaction and the resale invoice or a statement of sale showing the price paid for each item by the purchaser shall be filed as part of the entry, entry summary, or withdrawal documentation.
The invoice and all attachments must be in the English language, or shall be accompanied by an accurate English translation.
Each invoice shall state in adequate detail what merchandise is contained in each individual package.
If the invoice or entry does not disclose the weight, gauge, or measure of the merchandise necessary to ascertain duties, the importer of record shall pay expenses incurred to obtain this information prior to the release of the merchandise from Customs custody.
Each invoice shall set forth in detail, for each class or kind of merchandise, every discount from list or other base price which has been or may be allowed in fixing each purchaser price or value.
When more than one invoice is included in the same entry, each invoice with its attachments shall be numbered consecutively by the importer on the bottom of the face of each page, beginning with number 1. If invoice is more than two pages, begin with number 1 for the first page of the first invoice and continue in a single series of numbers through all the invoices and attachments included in one entry. If an entry covers one invoice of one page and a second invoice of two pages, the numbering at the bottom of the page shall be as follows: Inv. 1, p.1; Inv. 2, p.2; Inv. 2, p.3.
Any information required on an invoice may be set forth either on the invoice or on the attachment.
SPECIFIC REQUIREMENTS
1. Separate Invoice Required for Each Shipment. Not more than one distinct shipment from one consignor to one consignee by one commercial carrier shall be included on the same invoice.
2. Assembled Shipments. Merchandise assembled for shipment to the same consignee by one commercial carrier may be included in one invoice. The original bills or invoices covering the merchandise, or extracts therefrom, showing the actual price paid or agreed to be paid, should be attached to the invoice.
3. Installment Shipments. Installments of a shipment covered by a single order or contract and shipped from one consignor to one consignee may be included in one invoice if the installments arrive at the port of entry by any means of transportation within a period not to exceed 10 consecutive days.
The invoice should be prepared in the same manner as are invoices covering single shipments and should include any additional information which may be required for the particular class of goods concerned. If it is practical to do so, the invoice should show the quantities, values, and other invoice data with respect to each installment, and the identification of the importing conveyance in which each installment was shipped.
4. Production "Assist" The invoice should indicate whether the production of merchandise involved costs for "assists"
(i.e. dies, molds, tooling, printing plates, artwork, engineering work, design and development, financial assistance, etc.) which are not included in the invoice price.
If assists were involved, state their value, if known, and by whom supplied. Were they supplied without cost, or on a rental basis, or were they invoiced separately? If the latter, attach a copy of the invoice.
Whenever U.S. Customs requires information on the cost of production of goods for customs valuation, the importer will be notified by the district director. Thereafter, invoices covering shipments of such goods must contain a statement on the cost of production by the manufacturer or producer.
5. Additional Information Required. Special information may be required on certain goods or classes of
goods in addition to the information normally required on the invoice. Although the United States importer usually advises the exporter of these special situations, section 141.89 of the Customs Regulations, which covers the requirements for these goods, has been reproduced in the appendix.
6. Rates of Exchange. In general, no rate(s) of exchange may be used to convert foreign currency for Customs purposes other than the rate(s) proclaimed or certified in 31 U.S.C. 5151. For merchandise imported from a country having a currency for which two or more rates of exchange has been certified by
the Federal Reserve Bank of New York (section 522 of the Tariff Act of 1930), the invoice will show the exchange rate or rates used in converting the United States dollars received for the merchandise into the foreign currency and the percentage of each rate if two or more rates are used. If a rate or combination of rates used in payment of costs, charges, or expenses is different from those used in payment for the merchandise, state that rate or combination of rates separately. Where dollars have not been converted at
the time the invoice is prepared, that fact is stated on the invoice, in which case the invoice shall also state the rate or combination of rates at which the dollars will be converted or that it is not known what rate or rates will be used. Rates of exchange are not required for merchandise unconditionally free of duty or subject only to a specific rate of duty not depending on value.
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Distribution Data
Incorporated
16101 Snow Road, Suite 200 - Cleveland, Ohio 44142
(216) 362-3030 - Fax (216) 362-3043
email: sales@ddiservices.com
copyright©
1999-2005 Distribution Data Incorporated. All rights
reserved.
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