US Laws, Codes, Statutes & Cases

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[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
  January 24, 2002 and December 19, 2002]
[CITE: 19USC1481]

 
                        TITLE 19--CUSTOMS DUTIES
 
                      CHAPTER 4--TARIFF ACT OF 1930
 
                 SUBTITLE III--ADMINISTRATIVE PROVISIONS
 
       Part III--Ascertainment, Collection, and Recovery of Duties
 
Sec. 1481. Invoice; contents


(a) In general

    All invoices of merchandise to be imported into the United States 
and any electronic equivalent thereof considered acceptable by the 
Secretary in regulations prescribed under this section shall set forth, 
in written, electronic, or such other form as the Secretary shall 
prescribe, the following:
        (1) The port of entry to which the merchandise is destined;
        (2) The time when, the place where, and the person by whom and 
    the person to whom the merchandise is sold or agreed to be sold, or 
    if to be imported otherwise than in pursuance of a purchase, the 
    place from which shipped, the time when and the person to whom and 
    the person by whom it is shipped;
        (3) A detailed description of the merchandise, including the 
    commercial name by which each item is known, the grade or quality, 
    and the marks, numbers, or symbols under which sold by the seller or 
    manufacturer in the country of exportation, together with the marks 
    and numbers of the packages in which the merchandise is packed;
        (4) The quantities in the weights and measures of the country or 
    place from which the merchandise is shipped, or in the weights and 
    measures of the United States;
        (5) The purchase price of each item in the currency of the 
    purchase, if the merchandise is shipped in pursuance of a purchase 
    or an agreement to purchase;
        (6) If the merchandise is shipped otherwise than in pursuance of 
    a purchase or an agreement to purchase, 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;
        (7) The kind of currency, whether gold, silver, or paper;
        (8) All charges upon the merchandise, itemized by name and 
    amount when known to the seller or shipper; or all charges by name 
    (including commissions, insurance, freight, cases, containers, 
    coverings, and cost of packing) included in the invoice prices when 
    the amounts for such charges are unknown to the seller or shipper;
        (9) All rebates, drawbacks, and bounties, separately itemized, 
    allowed upon the exportation of the merchandise; and
        (10) Any other fact that the Secretary may by regulation require 
    as being necessary to a proper appraisement, examination and 
    classification of the merchandise.

(b) Shipments not purchased and not shipped by manufacturer

    If the merchandise is shipped to a person in the United States by a 
person other than the manufacturer, otherwise than by purchase, such 
person shall state on the invoice the time when, the place where, the 
person from whom such merchandise was purchased, and the price paid 
therefor in the currency of the purchase, stating whether gold, silver, 
or paper.

(c) Importer provision of information

    Any information required to be set forth on an invoice may 
alternatively be provided by any of the parties qualifying as an 
``importer of record'' under section 1484(a)(2)(B) of this title by such 
means, in such form or manner, and within such time as the Secretary 
shall by regulation prescribe.

(d) Exceptions by regulations

    The Secretary of the Treasury may by regulations provide for such 
exceptions from the requirements of this section as he deems advisable 
and may allow for the submission or electronic transmission of partial 
invoices, electronic equivalents of invoices, bills, or other documents 
or parts thereof, required under this section.

(June 17, 1930, ch. 497, title IV, Sec. 481, 46 Stat. 719; Pub. L. 103-
182, title VI, Sec. 636, Dec. 8, 1993, 107 Stat. 2200.)


                            Prior Provisions

    Provisions similar to those in this section were contained in act 
Sept. 21, 1922, ch. 356, title IV, Sec. 481, 42 Stat. 958. That section 
was superseded by section 481 of act June 17, 1930, comprising this 
section, and repealed by section 651(a)(1) of the 1930 act.
    Provisions as to the weights or measures, and currency, in which 
invoices should be made out and the contents of invoices, with 
additional provisions as to invoices of merchandise intended for 
immediate transportation without appraisement, and a provision as to the 
signing of the invoice, were contained in R.S. Sec. 2837 and act Oct. 3, 
1913, ch. 16, Sec. III, C, 38 Stat. 181 (superseding Customs 
Administrative Act of June 10, 1890, ch. 407, Sec. 2, 26 Stat. 131, as 
amended by Payne-Aldrich Tariff Act of Aug. 5, 1909, ch. 6, Sec. 28, 36 
Stat. 91), which were superseded by act Sept. 21, 1922, ch. 356, title 
IV, Sec. 481, 42 Stat. 958, and repealed by sections 642 and 643 
thereof.
    R.S. Secs. 2838, 2853 (as amended by Act June 10, 1880, ch. 190) and 
2860, contained provisions concerning invoices and their contents, prior 
to repeal by Customs Administrative Act of June 10, 1890, ch. 407, 
Sec. 29, 26 Stat. 141.
    Act May 27, 1921, ch. 14, Sec. 401, 42 Stat. 16, required invoices 
to contain, in addition to statements then required by law, such other 
statements as the Secretary of the Treasury should prescribe, and a 
statement as to the currency in which made out, and section 402 of that 
Act required the owner, importer, etc., to set forth on the invoice or 
statement in form of an invoice, and in the entry, in addition to 
statements then required by law such statements, under oath if required, 
as the Secretary might prescribe. These provisions were omitted from the 
Code as superseded by this section, and section 1485(a) of this title.
    Provisions on the subject matter of subdivision (c) of this section 
were contained in act Oct. 3, 1913, ch. 16, Sec. III, W, 38 Stat. 190, 
which was superseded by act Sept. 21, 1922, ch. 356, title IV, Sec. 481, 
42 Stat. 958, and repealed by section 643 thereof.


                               Amendments

    1993--Subsec. (a). Pub. L. 103-182, Sec. 636(1)(A), amended 
introductory provisions generally. Prior to amendment, introductory 
provisions read as follows: ``All invoices of merchandise to be imported 
into the United States shall set forth--''.
    Subsec. (a)(3). Pub. L. 103-182, Sec. 636(1)(B), amended par. (3) 
generally. Prior to amendment, par. (3) read as follows: ``A detailed 
description of the merchandise, including the name by which each item is 
known, the grade or quality, and the marks, numbers, or 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;''.
    Subsec. (a)(10). Pub. L. 103-182, Sec. 636(1)(C), amended par. (10) 
generally. Prior to amendment, par. (10) read as follows: ``Any other 
facts deemed necessary to a proper appraisement, examination, and 
classification of the merchandise that the Secretary of the Treasury may 
require.''
    Subsec. (c). Pub. L. 103-182, Sec. 636(2), amended subsec. (c) 
generally. Prior to amendment, subsec. (c) read as follows: ``When the 
merchandise has been purchased in different consular districts for 
shipment to the United States and is assembled for shipment and embraced 
in a single invoice which is produced for certification under the 
provisions of paragraph (2) of subdivision (a) of section 1482 of this 
title, the invoice shall have attached thereto the original bills or 
invoices received by the shipper, or extracts therefrom, showing the 
actual prices paid or to be paid for such merchandise. The consular 
officer to whom the invoice is so produced for certification may require 
that any such original bill or invoice be certified by the consular 
officer for the district in which the merchandise was purchased.''
    Subsec. (d). Pub. L. 103-182, Sec. 636(3), inserted before period at 
end ``and may allow for the submission or electronic transmission of 
partial invoices, electronic equivalents of invoices, bills, or other 
documents or parts thereof, required under this section''.