An important part of the Customs Service's anti-terrorism effort is the Customs-Trade Partnership Against Terrorism (C-TPAT) program. It is designed to improve cargo security throughout the supply chain from production to transportation and, ultimately, importation into the United States. Examinations conducted under this program are very focused. Clear invoices and packing lists are required. Failure to provide accurate and complete invoices and packing lists may cause delays in the examination process.

The purpose of this pipeline is to ensure that invoices, required by Customs, contain accurate and complete information. With this information, Customs may knowledgeably examine, release, assess duty, collect accurate statistics, and determine whether any other applicable legal requirements apply.

In order for Customs to facilitate uniformity in their treatment of imported merchandise, Customs requires complete and accurate invoices. This applies to electronic and paper invoices. Because the invoice is the primary document that identifies the transaction which caused the importation, adequate invoice descriptions are essential to risk assessment. As Customs moves rapidly towards more complex automated processing, the need for complete invoice descriptions is paramount.

The sections of law that requires an invoice to be submitted with a detailed description of the imported merchandise are cited below.

19 CFR § 141.86 includes, but is not limited to, the following requirements: name of seller, name of purchaser, detailed description of the merchandise, invoice in English (or an accurate English translation), and packing list.

19 CFR § 142.6 includes, but is not limited to, the following requirements: adequate description of the merchandise, quantities being imported, value of the merchandise, and the appropriate eight digit Harmonized Tariff Schedule (HTS) number.

Additionally, General Statistical Note 1 states the Statistical Requirements for Imported Goods. Specifically, section (a) (ix) requires that "a description of the goods in sufficient detail to permit the classification thereof under the proper statistical reporting number in the tariff schedule" be provided.