19 U.S.C. § 1481 — Invoice; contents

Page 178 TITLE 19—CUSTOMS DUTIES § 1467 § 1467. Special inspection, examination, and search Whenever a vessel from a foreign port or place or from a port or place in any Territory or pos- session of the United States arrives at a port or place in the United States or the Virgin Islands, whether directly or via another port or place in the United States or the Virgin Islands, the ap- propriate customs officer for such port or place of arrival may, under such regulations as the Secretary of the Treasury may prescribe and for the purpose of assuring compliance with any law, regulation, or instruction which the Sec- retary of the Treasury or the Customs Service is authorized to enforce, cause inspection, exam- ination, and search to be made of the persons, baggage, and merchandise discharged or unladen from such vessel, whether or not any or all such persons, baggage, or merchandise has previously been inspected, examined, or searched by offi- cers of the customs. (June 17, 1930, ch. 497, title IV, § 467, as added June 25, 1938, ch. 679, § 11, 52 Stat. 1083; amended Pub. L. 91–271, title III, § 301(g), June 2, 1970, 84 Stat. 288.) Editorial Notes AMENDMENTS 1970—Pub. L. 91–271 substituted reference to appro- priate customs officer for reference to collector of cus- toms. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1970 AMENDMENT For effective date of amendment by Pub. L. 91–271, see section 203 of Pub. L. 91–271, set out as a note under section 1500 of this title. EFFECTIVE DATE This section effective on the thirtieth day following June 25, 1938, except as otherwise specifically provided, see section 37 of act June 25, 1938, set out as an Effec- tive Date of 1938 Amendment note under section 1401 of this title. TRANSFER OF FUNCTIONS For transfer of functions, personnel, assets, and li- abilities of the United States Customs Service of the Department of the Treasury, including functions of the Secretary of the Treasury relating thereto, to the Sec- retary of Homeland Security, and for treatment of re- lated references, see sections 203(1), 551(d), 552(d), and 557 of Title 6, Domestic Security, and the Department of Homeland Security Reorganization Plan of Novem- ber 25, 2002, as modified, set out as a note under section 542 of Title 6. For establishment of U.S. Customs and Border Protection in the Department of Homeland Se- curity, treated as if included in Pub. L. 107–296 as of Nov. 25, 2002, see section 211 of Title 6, as amended gen- erally by Pub. L. 114–125, and section 802(b) of Pub. L. 114–125, set out as a note under section 211 of Title 6. Executive Documents TRANSFER OF FUNCTIONS Functions of officers of Department of the Treasury and functions of all agencies and employees of such De- partment transferred, with certain exceptions, to Sec- retary of the Treasury, with power vested in him to au- thorize their performance or performance of any of his functions, by any of such officers, agencies, and em- ployees, by Reorg. Plan No. 26 of 1950, §§ 1, 2, eff. July 31, 1950, 15 F.R. 4935, 64 Stat. 1280, 1281, set out in the Appendix to Title 5, Government Organization and Em- ployees. PART III—ASCERTAINMENT, COLLECTION, AND RECOVERY OF DUTIES § 1481. Invoice; contents (a) In general All invoices of merchandise to be imported into the United States and any electronic equiv- alent thereof considered acceptable by the Sec- retary in regulations prescribed under this sec- tion 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 merchan- dise 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 merchan- dise, 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 coun- try of exportation, together with the marks and numbers of the packages in which the merchandise is packed; (4) The quantities in the weights and meas- ures 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 agree- ment 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 manufac- turer, seller, shipper, or owner would have re- ceived, or was willing to receive, for such mer- chandise 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, sil- ver, 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 pack- ing) included in the invoice prices when the amounts for such charges are unknown to the seller or shipper; (9) All rebates, drawbacks, and bounties, sep- arately itemized, allowed upon the expor- tation of the merchandise; and (10) Any other fact that the Secretary may by regulation require as being necessary to a proper appraisement, examination and classi- fication of the merchandise. Page 179 TITLE 19—CUSTOMS DUTIES § 1484 (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 regu- lation prescribe. (d) Exceptions by regulations The Secretary of the Treasury may by regula- tions provide for such exceptions from the re- quirements 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 docu- ments or parts thereof, required under this sec- tion. (June 17, 1930, ch. 497, title IV, § 481, 46 Stat. 719; Pub. L. 103–182, title VI, § 636, Dec. 8, 1993, 107 Stat. 2200.) Editorial Notes PRIOR PROVISIONS Provisions similar to those in this section were con- tained in act Sept. 21, 1922, ch. 356, title IV, § 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 cur- rency, in which invoices should be made out and the contents of invoices, with additional provisions as to invoices of merchandise intended for immediate trans- portation without appraisement, and a provision as to the signing of the invoice, were contained in R.S. § 2837 and act Oct. 3, 1913, ch. 16, § III, C, 38 Stat. 181 (super- seding Customs Administrative Act of June 10, 1890, ch. 407, § 2, 26 Stat. 131, as amended by Payne-Aldrich Tariff Act of Aug. 5, 1909, ch. 6, § 28, 36 Stat. 91), which were superseded by act Sept. 21, 1922, ch. 356, title IV, § 481, 42 Stat. 958, and repealed by sections 642 and 643 there- of. R.S. §§ 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 Admin- istrative Act of June 10, 1890, ch. 407, § 29, 26 Stat. 141. Act May 27, 1921, ch. 14, § 401, 42 Stat. 16, required in- voices to contain, in addition to statements then re- quired 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 Sec- retary might prescribe. These provisions were omitted from the Code as superseded by this section, and sec- tion 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, § III, W, 38 Stat. 190, which was superseded by act Sept. 21, 1922, ch. 356, title IV, § 481, 42 Stat. 958, and repealed by section 643 thereof. AMENDMENTS 1993—Subsec. (a). Pub. L. 103–182, § 636(1)(A), amended introductory provisions generally. Prior to amend- ment, introductory provisions read as follows: ‘‘All in- voices of merchandise to be imported into the United States shall set forth—’’. Subsec. (a)(3). Pub. L. 103–182, § 636(1)(B), amended par. (3) generally. Prior to amendment, par. (3) read as follows: ‘‘A detailed description of the merchandise, in- cluding 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 mer- chandise is packed;’’. Subsec. (a)(10). Pub. L. 103–182, § 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, § 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 at- tached 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 con- sular officer to whom the invoice is so produced for cer- tification may require that any such original bill or in- voice be certified by the consular officer for the district in which the merchandise was purchased.’’ Subsec. (d). Pub. L. 103–182, § 636(3), inserted before pe- riod at end ‘‘and may allow for the submission or elec- tronic transmission of partial invoices, electronic equivalents of invoices, bills, or other documents or parts thereof, required under this section’’. § 1482. Repealed. Pub. L. 103–182, title VI, § 690(b)(8), Dec. 8, 1993, 107 Stat. 2223 Section, acts June 17, 1930, ch. 497, title IV, § 482, 46 Stat. 720; Proc. No. 2695, July 4, 1946, 11 F.R. 7517, 60 Stat. 1352; Oct. 25, 1951, ch. 562, § 4(4), 65 Stat. 640; Aug. 8, 1953, ch. 397, § 16(a), 67 Stat. 517; June 2, 1970, Pub. L. 91–271, title III, § 301(h), 84 Stat. 288, set forth require- ments for certified invoices including time of certifi- cation, declarations, number and destination of copies, and certification by other than an American consulate in remote areas. § 1483. Repealed. Pub. L. 97–446, title II, § 201(c), Jan. 12, 1983, 96 Stat. 2349 Section, acts June 17, 1930, ch. 497, title IV, § 483, 46 Stat. 721; Oct. 3, 1978, Pub. L. 95–410, title II, § 207, 92 Stat. 901, provided that for specified purposes the con- signee of merchandise be deemed the owner. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF REPEAL Repeal effective with respect to merchandise entered on and after 30th day after Jan. 12, 1983, see section 201(g) of Pub. L. 97–446, set out as an Effective Date of 1983 Amendment note under section 1484 of this title. § 1484. Entry of merchandise (a) Requirement and time (1) Except as provided in sections 1490, 1498, 1552, and 1553 of this title, one of the parties qualifying as ‘‘importer of record’’ under para- graph (2)(B), either in person or by an agent au-