OT:RR:CTF:ER H328583 SLP
Ms. Lisa Bieda
Mohawk Global
123 Air Cargo Road
North Syracuse, NY 12312
RE: Commercial Invoice; Computer Generated Invoice; 19 C.F.R § 141.81; 19 C.F.R § 141.83; 19 C.F.R § 141.86-141.89.
Dear Ms. Bieda:
This letter is in response to your October 25, 2021, ruling request on behalf of Mohawk Global (Mohawk), and subsequent information received on November 12, 2021, and November 30, 2022, whether receiving commercial invoice elements via Electronic Data Interchange (“EDI”) and generating a commercial invoice from those elements satisfies the requirements of 19 C.F.R. § 141.81. Our decision follows.
FACTS:
Mohawk requested U.S. Customs and Border Protection (“CBP”) to determine whether a commercial invoice generated from elements provided by an EDI transmission will satisfy the requirements of 19 C.F.R. § 141.81 and is acceptable for entry submission.
Mohawk states the proposed operation is to receive commercial invoice elements via EDI transmission from either the shipper/seller or from the importer of record. The elements transmitted via EDI would then be used to generate a commercial invoice that, Mohawk states will include all elements needed for the entry packet. The EDI transmission will include all data elements required by 19 C.F.R. § 141.86 as well as the name of the person providing the data elements via EDI. The invoice would not be signed. Mohawk has provided a blank example invoice for reference and has affirmed that the organization is not currently receiving transaction elements from clients electronically.
ISSUE:
Whether the invoice resulting from the proposed commercial invoice generation process satisfies the requirements of 19 C.F.R. § 141.81 and is acceptable for entry submission?
LAW AND ANALYSIS:
Part 141, Customs Regulations (19 C.F.R. Part 141) provides for the entry of merchandise; subpart F thereof, addresses invoices. Under 19 C.F.R. § 141.81 a commercial invoice or special summary invoice shall be presented to U.S. Customs and Border Protection (CBP) for each shipment of merchandise at the time the entry summary is filed. In this instance, Mohawk wishes to computer generate a commercial invoice from data elements transferred via EDI received from either the shipper/seller or from the importer of record. Provided that this invoice is generated for each shipment of merchandise at the time the entry summary is filed, then the requirements of 19 C.F.R. § 141.81 will be satisfied. 19 C.F.R. § 141.83(c) states that:
(1) A commercial invoice shall be filed for each shipment of merchandise not exempted by paragraph (d) of this section. The commercial invoice shall be prepared in the manner customary in the trade, contain the information required by §§ 141.86 through 141.89, and substantiate the statistical information required by § 141.61(e) to be given on the entry, entry summary, or withdrawal documentation.
(2) CBP may accept a copy of a required commercial invoice in place of the original. A copy, other than a photostatic or photographic copy, shall contain a declaration by the foreign seller, the shipper, or the importer that it is a true copy.
19 C.F.R. § 141.83(c)(1)-(2).
Here, the commercial invoice will be computer generated, but will not be a copy. It will be the original commercial invoice, generated from data elements transferred via EDI. Furthermore, as indicated in 19 C.F.R. § 141.83(c)(1), 19 C.F.R. §§ 141.86-141.89 sets forth other requirements for the contents of invoices. Specifically, 19 C.F.R. § 141.86(j) requires the name of a responsible employee of the exporter who has knowledge or can obtain knowledge of the transaction. Mohawk states that the EDI will contain the name of the person who provided the data elements via EDI. This name will be automatically filled into the “NAME OF SIGNATORY” section of the invoice and, though there is a box for the signature, will not be accompanied by their signature. Thus, this invoice would satisfy the requirements of 19 CFR §141.86(j). Mohawk’s request specifically notes that the invoice will not be signed. However, there is no requirement in this provision for a signature on the invoice. A signature is only required for a pro forma invoice. See 19 C.F.R. § 141.85. Therefore, provided this computer-generated invoice is filed correctly at the time of entry, with all the information required by 19 C.F.R. §§ 141.86-141.89, for which there are already boxes on the sample invoice, then this invoice would satisfy the requirements of these sections, in addition to 19 C.F.R. § 141.83(c)(1).
Furthermore, you clarify that if an imported commodity requires additional declarations outside of what is normally on the generated form such as those required by 19 C.F.R. § 141.89, the information will either be transmitted by EDI and appear elsewhere on the form, or you will request the importer of record or their supplier to provide the declarations on a separate document. Pursuant to 19 C.F.R. §141.86(i), either option is permissible.
HOLDING:
Provided the subject commercial invoice contains all the required information, computer generating the invoice through EDI transfers will result in a commercial invoice which satisfies the requirements of 19 C.F.R. §141.81.
Please note that 19 C.F.R. § 177.9(b)(1) provides that “[e]ach ruling letter is issued on the assumption that all of the information furnished in connection with the ruling request and incorporated in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. The application of a ruling letter by CBP to the transaction to which it is purported to relate is subject to the verification of the facts incorporated in the ruling letter, a comparison of the transaction described therein to the actual transaction, and the satisfaction of any conditions on which the ruling was based.” If the terms of the import or export contracts vary from the facts stipulated to herein, this decision shall not be binding on CBP as provided for in 19 C.F.R. § 177.2(b)(1), (2) and (4), and § 177.9(b)(1) and (2).
Sincerely,
Monika Brenner, Interim Chief
Entry Process & Duty Refunds Branch