19 CFR § 143.27 - Invoices.

---
identifier: "/us/cfr/t19/s143.27"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 143.27 - Invoices."
title_number: 19
title_name: "Customs Duties"
section_number: "143.27"
section_name: "Invoices."
chapter_name: "U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY"
part_number: "143"
part_name: "SPECIAL ENTRY PROCEDURES"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "19 U.S.C. 66, 1321, 1414, 1481, 1484, 1498, 1624, 1641."
regulatory_source: "T.D. 73-175, 38 FR 17463, July 2, 1973, unless otherwise noted."
cfr_part: "143"
---


# 143.27 Invoices.

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]