19 CFR 141.92 – Waiver of invoice requirements
(a) When waiver may be granted. CBP may waive production of a required invoice when he is satisfied that either:
Terms Used In 19 CFR 141.92
- CBP: means U. See 19 CFR 101.1
- Center director: means the person who manages their designated Center and is responsible for certain trade decisions and functions concerning that Center and the importers that are processed by that Center. See 19 CFR 101.1
- Duties: means Customs duties and any internal revenue taxes which attach upon importation. See 19 CFR 101.1
- Importer: means the person primarily liable for the payment of any duties on the merchandise, or an authorized agent acting on his behalf. See 19 CFR 101.1
(1) The importer cannot by reason of conditions beyond his control furnish a complete and accurate invoice; or
(2) The examination of merchandise, final determination of duties, and collection of statistics can be effected properly without the production of the required invoice.
(b) Documents to be filed by importer. As a condition to the granting of a waiver, the importer shall file the following documents with the entry:
(1) Any invoice or invoices received from the seller or shipper;
(2) A statement pointing out in exact detail any inaccuracies, omissions, or other defects in such invoice or invoices;
(3) An executed pro forma invoice in accordance with § 141.85; and
(4) Any other information required by the Center director for either appraisement or classification of the merchandise, or for statistical purposes.
(c) Satisfaction of bond liability. The liability under the bond on Customs Form 301, containing the bond conditions set forth in § 113.62 of this chapter for the production of a correct invoice shall be deemed satisfied when a waiver has been granted pursuant to this section.