19 CFR §141.92

1. (a)When waiver may be granted. CBP may waive production of a required invoice when he is satisfied that either:
   1. (1)The importer cannot by reason of conditions beyond his control furnish a complete and accurate invoice; or
   2. (2)The examination of merchandise, final determination of duties, and collection of statistics can be effected properly without the production of the required invoice.
2. (b)Documents to be filed by importer. As a condition to the granting of a waiver, the importer shall file the following documents with the entry:
   1. (1)Any invoice or invoices received from the seller or shipper;
   2. (2)A statement pointing out in exact detail any inaccuracies, omissions, or other defects in such invoice or invoices;
   3. (3)An executed pro forma invoice in accordance with § 141.85; and
   4. (4)Any other information required by the Center director for either appraisement or classification of the merchandise, or for statistical purposes.
3. (c)Satisfaction of bond liability. The liability under the bond on Customs Form 301, containing the bond conditions set forth in § 113.62 of this chapter for the production of a correct invoice shall be deemed satisfied when a waiver has been granted pursuant to this section.