§ 1485.
(a)
Requirement; form and contents
Every importer of record making an entry under the provisions of
section 1484 of this title shall make and file or transmit electronically therewith, in a form and manner to be prescribed by the Secretary of the Treasury, a declaration under oath, stating—
(1)
Whether the merchandise is imported in pursuance of a purchase or an agreement to purchase, or whether it is imported otherwise than in pursuance of a purchase or agreement to purchase;
(2)
That the prices set forth in the invoice are true, in the case of merchandise purchased or agreed to be purchased; or in the case of merchandise secured otherwise than by purchase or agreement to purchase, that the statements in such invoice as to value or price are true to the best of his knowledge and belief;
(3)
That all other statements in the invoice or other documents filed with the entry, or in the entry itself, are true and correct; and
(4)
That he will produce at once to the appropriate customs officer any invoice, paper, letter, document, or information received showing that any such prices or statements are not true or correct.
([June 17, 1930, ch. 497], title IV, § 485, [46 Stat. 724]; [June 25, 1938, ch. 679, § 13], [52 Stat. 1083]; [Pub. L. 91–271, title III, § 301(b)], June 2, 1970, [84 Stat. 287]; [Pub. L. 95–598, title III, § 315], Nov. 6, 1978, [92 Stat. 2678]; [Pub. L. 97–446, title II, § 201(e)], Jan. 12, 1983, [96 Stat. 2350]; [Pub. L. 103–182, title VI, § 657], Dec. 8, 1993, [107 Stat. 2212].)