Section 164
SEC. 164. All invoices of imported merchandise shall be made out in the currency of the place or country from whence the importation shall be made or if purchased, in the currency actually paid therefor shall contain a correct description of such merchandise, with true numbers, gross weights, and net weights in the terms of the tariff, or quantities as the assessment of duty may require, and shall be made in duplicate and signed by the person owning or shipping the same, or his duly authorized agent. In case of merchandise transported in bond, one of said invoices shall be retained by the collector at the port of original entry, and the other shall be forwarded with the entry to the collector at the port of destination.