A customs entry is the formal declaration submitted to customs authorities when goods are imported into a country. It provides key shipment information such as importer details, commodity description, tariff classification, customs value, country of origin, quantity, and applicable duties or taxes. Customs uses the entry to assess compliance, calculate charges, determine admissibility, and decide whether the goods can be released. A customs broker may file the entry, but the importer remains responsible for accurate information.
A customs entry is the formal document or electronic filing submitted to CBP that declares imported goods and provides the data needed to determine duties, taxes, and regulatory compliance. Formal entries are required for commercial imports valued over $2,500.
Key Entry Types
- Formal consumption entry (Type 01): most common for commercial imports
- Informal entry: for low-value imports under $2,500
- In-bond entry: for goods moving under bond to another port
- Temporary importation under bond (TIB): for goods imported temporarily without duties
Entry Process
- Broker prepares entry from commercial invoice, packing list, and bill of lading
- Entry is filed electronically through ACE
- CBP reviews and issues release, hold, or exam notice
- Duties are paid
- Entry is liquidated within one year
For related logistics context, see glossary entries on Customs Clearance, Customs Broker, CBP, and Customs Bond.
