19 U.S.C. § 1481
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:
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.
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.
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.
19 U.S.C. § 1481
EDITORIAL NOTES
PRIOR PROVISIONSProvisions similar to those in this section were contained 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 That section was superseded by section 481 of act June 17, 1930, comprising this section, and repealed by section 651(a)(1) of the 1930 act.Provisions as to the weights or measures, and currency, in which invoices should be made out and the contents of invoices,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. §2837 and act Oct. 3, 1913, ch. 16, §III, C, 38 Stat. 181 (superseding 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ch. 407, §2, 26 Stat. 131, as amended by Payne-Aldrich Tariff Act of Aug. 5, 1909, ch. 6, §28, 36 Stat. 91), which were superseded by act Sept. 21, 1922, ch. 356, title IV, §481, 42 Stat. 958, and repealed by sections 642 and 643 thereof.R.S. §§2838, 2853 (as amended by Act June 10, 1880, ch. 190) and 2860, contained provisions concerning invoices and their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 Administrative Act of June 10, 1890, ch. 407, §29, 26 Stat. 141.Act May 27, 1921, ch. 14, §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, §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.
AMENDMENTS1993-Subsec. (a). Pub. L. 103-182, §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, §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, §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 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, §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".