19 C.F.R. § 148.112 Evidence of purchase.
Title 19 - Customs Duties
A sales slip, invoice, or other evidence of purchase, shall be presented with the declaration for all unaccompanied articles. [T.D. 78–394, 43 FR 49790, Oct. 25, 1978]
Title 19: Customs Duties
PART 148—PERSONAL DECLARATIONS AND EXEMPTIONS
Subpart K—Unaccompanied Shipments From American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, or the Virgin Islands of the United States
§ 148.112 Evidence of purchase.

