19 C.F.R. § 143.27 Invoices.
Title 19 - Customs Duties
In the case of merchandise imported pursuant to a purchase or agreement to purchase, or intended for sale and entered informally, the importer shall produce the commercial invoice covering the transaction or, in the absence thereof, an itemized statement of value. [T.D. 85–39, 50 FR 9612, Mar. 11, 1985]
Title 19: Customs Duties
PART 143—SPECIAL ENTRY PROCEDURES
Subpart C—Informal Entry
§ 143.27 Invoices.
