{"data":{"id":"us/19-cfr-143.27","jurisdiction":"us","citation":"19 CFR 143.27","heading":"Invoices.","body":"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.","path":["Title 19—Customs Duties","CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY","PART 143—SPECIAL ENTRY PROCEDURES","Subpart C—Informal Entry"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-19.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:40Z","sha256":"0af0943ef3930d7b6ccf9276e39bafa67a22c775998301632d82ad527fd8be8a","source_id":"us-cfr","stale":true,"prev":"us/19-cfr-143.26","next":"us/19-cfr-143.28"},"notice":"GroundRules: Original legal text. Not legal advice."}