Market Access Manual for Artisans Rev2 - Caribbean Export ...

� All goods and services furnished for the production of the merchandise which are not
included in the invoice price. The invoice and all accompanying documents must be in
English or accompanied by an accurate English translation. If the invoice does not
indicate weights or measures of the merchandise, the importer must incur in the
expense of obtaining this information prior to the release of the shipment.
If more than one invoice is included in the same entry, each document with its attachments can
be numbered consecutively by the importer. No more than one distinct shipment from one
consignor to one consignee by one commercial carrier can be included on the same invoice.
7.3.2 PRO FORMA INVOICE
This type of document is required whenever the invoice is not filed at the time of entry. If this is
the case, a bond is given for production of the required invoice no later than 120 days from the
date of the entry summary (or entry). If the invoice is required for statistical reasons, it should
be produced within 50 days of the date of entry.
A pro forma invoice indicates information that the importer may consider necessary to furnish
Customs Officers at the time of the formal entry. It must contain enough information for
examination, classification and appraisal of the merchandise.
7.3.3 FREQUENT ERRORS IN INVOICING
Exporters must exercise extreme care when preparing the documentation to enter goods into
the United States. Any mistakes or omission in the document, inaccurate information or
misleading statement presented to Customs in connection to an entry, may result in delays in
the entry process or even detention of the goods. Even if the inaccuracy or omission was
unintentional, the exporter is responsible for this and must prove it was not negligence on his
part.
It is important that absolutely all the information pertaining to the import transaction is true
and accurate. This information is essential for Customs to establish the tariff status of the goods.
Some of the most common inaccuracies to be avoided are:
� Commissions, royalties or other charges are not included in the invoice because it is
believed these are non‐dutiable.
� An exporter, who purchases goods to export to the US, shows the cost of the goods in
the invoice instead of the delivered price.
� A foreign manufacturer produces goods with materials supplied by the US importer, and
invoices at the actual cost to the manufacturer instead of including the value of the
materials supplied by the importer.
� Foreign manufacturer ships replacement goods to the importer in the US and invoices
the goods at the net price instead of showing the full price less the allowance for
defective goods previously shipped and returned.
� An exporter who sells the goods at a list price, less a discount, but invoices them at the
net price omitting to indicate the discount.
28
Page 28