Importing into the United States - Indo-American Chamber Of ...

If the invoice or entry does not disclose
the weight, gauge, or measure of the merchandise
necessary to ascertain duties, the importer
of record shall pay expenses incurred to obtain
this information prior to the release of the merchandise
from Customs custody.
Each invoice shall set forth in detail, for
each class or kind of merchandise, every discount
from the list or other base price which
has been or may be allowed in fixing each purchase
price or value.
When more than one invoice is included
in the same entry, each invoice with its attachments
shall be numbered consecutively by the
importer on the bottom of the face of each
page, beginning with number 1. If an invoice is
more than two pages, begin with number 1 for
the first page of the first invoice and continue
in a single series of numbers through all the
invoices and attachments included in one entry.
If an entry covers one invoice of one page and
a second invoice of two pages, the numbering
at the bottom of the page shall be as follows:
Inv. 1, p.1; Inv. 2, p.2; Inv. 2, p.3, etc.
Any information required on an invoice
may be set forth either on the invoice or on the
attachment.
SPECIFIC REQUIREMENTS
1. Separate Invoice Required for Each Shipment.
Not more than one distinct shipment
from one consignor to one consignee by one
commercial carrier shall be included on the
same invoice.
2. Assembled Shipments. Merchandise assembled
for shipment to the same consignee by one
commercial carrier may be included in one
invoice. The original bills or invoices covering
the merchandise, or extracts therefrom,
showing the actual price paid or agreed to be
paid, should be attached to the invoice.
3. Installment Shipments. Installments of a
shipment covered by a single order or contract
and shipped from one consignor to one consignee
may be included in one invoice if the
installments arrive at the port of entry by any
means of transportation within a period not to
exceed 10 consecutive days.
The invoice should be prepared in the
same manner as invoices covering single shipments
and should include any additional information
which may be required for the particular
class of goods concerned. If it is practical
to do so, the invoice should show the quantities,
values, and other invoice data with respect
to each installment, and the identification of the
importing conveyance in which each installment
was shipped.
4. Production “Assist.” The invoice should
indicate whether the production of merchandise
involved costs for “assists” (e.g., dies,
molds, tooling, printing plates, artwork, engineering
work, design and development, financial
assistance, etc.) which are not included in
the invoice price. If assists were involved, state
their value, if known, and by whom supplied.
Were they supplied without cost, or on a rental
basis, or were they invoiced separately? If the
latter, attach a copy of the invoice.
Whenever U.S. Customs requires information
on the cost of production of goods for customs
valuation, the importer will be notified by
the port director. Thereafter, invoices covering
shipments of such goods must contain a statement
on the cost of production by the manufacturer
or producer.
5. Additional Information Required. Special
information may be required on certain goods
or classes of goods in addition to the information
normally required on the invoice.
Although the United States importer usually
advises the exporter of these special situations,
section 141.89 of the Customs Regulations,
which covers the requirements for these goods,
has been reproduced in the appendix.
6. Rates of Exchange. In general, no rate(s) of
exchange may be used to convert foreign currency
for customs purposes other than the
rate(s) proclaimed or certified in 31 U.S.C. 5151.
For merchandise imported from a country
having a currency for which two or more rates
of exchange have been certified by the Federal
Reserve Bank of New York, the invoice will
show the exchange rate or rates used in converting
the United States dollars received for
the merchandise into the foreign currency and
the percentage of each rate if two or more rates
are used. If a rate or combination of rates used
IMPORTING INTO THE UNITED STATES
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