ENT-1-07/ENT-1-01-CO:R:C:E 224858 AJS
Mr. Robert Hartley
Novacor Chemicals Ltd.
P.O. Box 2535, Station M
Calgary, Alberta
Canada T2P 2N6
RE: Commercial invoice; Computer generated copy of commercial
invoice; Declaration required within copy; 19 CFR 141.81; 19 CFR
141.85; 19 CFR 141.86(j); 19 CFR 141.83(c)(2).
Dear Mr. Hartley:
This is in reply to your letter of July 7, 1993, concerning
the signature requirements for invoices.
FACTS:
Your company is a Canadian manufacturer who proposes to
electronically transmit an invoice to its customs broker in the
United States. The transmission will be performed by your plant
distribution personnel. The person's name performing the task will
be part of the transmission, and would be the same person that
would sign the invoice had a hard copy of the invoice been
generated. The broker will then print a computer generated copy of
this invoice and submit it to the U.S. Customs Service.
In a telephone conversation with this office, you stated that
the subject invoice is a commercial invoice which would contain all
the information required in 19 CFR 141.86. In this instance, these
invoices will be used for transactions between related parties.
However, these invoices could also be used for transactions between
unrelated parties.
ISSUE:
What are the signature requirements for a commercial invoice.
More specifically, whether a computer generated
-2-
copy of a commercial invoice with the name of the preparer
contained within it satisfies the requirements of 19 CFR 141.83.
LAW AND ANALYSIS:
19 CFR 141.81 states that a commercial invoice or special
summary invoice shall be presented to the U.S. Customs Service for
each shipment of merchandise at the time the entry summary is
filed. In this instance, your company will electronically transmit
a commercial invoice to a customs broker who will print a computer
generated copy of the invoice and submit it to the U.S. Customs
Service.
19 CFR 141.86 provides for the contents of invoices.
Paragraph (j) states that each invoice of imported merchandise
shall identify by name a responsible employee of the exporter, who
has knowledge, or who can readily obtain knowledge, of the
transaction. In this case, the name of the person in your company
(i.e., exporter) who prepared the invoice will be included on the
computer generated copy. Thus, an invoice submitted by your broker
with this name would satisfy the requirements of paragraph (j).
Your request specifically raises concerns with the signature
requirements of section 141.86. 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 CFR 141.85.
Consequently, your concerns regarding the signature requirements on
a commercial invoice are unwarranted in this case.
19 CFR 141.83(c)(2) provides that the district director 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. In this case, your company is
both the foreign seller and importer. The subject invoice will be
a computer generated copy and not a photostatic or photographic
copy. Therefore, the invoice copy should contain a declaration
that it is a true copy. Inasmuch as the invoice will be prepared
by your company, the preparer should insert such a declaration
within the body of the invoice.
HOLDING:
The subject commercial invoice does not require a signature.
As long as the invoice contains the name of the person who prepared
it, the requirements of 19 CFR 141.86(j)
-3-
are satisfied. The subject computer generated copy of the invoice
must also contain a declaration from the preparer that it is a true
copy.
Sincerely,
John Durant, Director
Commercial Rulings Division