What is a customs entry?
A customs entry is the set of documents and data an importer, usually through a customs broker, files to clear goods through customs. In the United States the process has two parts: the entry, which secures release of the goods, and the entry summary, which declares the full details and pays estimated duties.
Core principle: The entry is your legal declaration to customs. Its accuracy decides your duty bill and your audit risk for years afterwards.
Key US entry deadlines
| Step | Deadline |
|---|---|
| File the entry | Within 15 calendar days of arrival at the port |
| File the entry summary (CBP Form 7501) and deposit estimated duties | Within 10 working days of release |
| Liquidation (final duty determination) | Normally about 314 days after entry |
Types of entry
Formal entry
What it is: Required for most commercial shipments over US$2,500 and for certain goods regardless of value. A customs bond is required.
Why it matters: This is the standard entry type for inventory imports.
Informal entry
What it is: A simplified entry for lower-value shipments.
Why it matters: Faster and cheaper, but not available for all goods.
Warehouse and FTZ entries
What it is: Goods entered into a bonded warehouse or admitted to a Foreign Trade Zone before duty is paid.
Why it matters: They defer duty until goods are withdrawn for consumption.
The US$800 de minimis exemption (Section 321) has been suspended for all countries since 29 August 2025, so low-value shipments now also need an entry and pay duty.
What goes into an entry
- Commercial invoice and packing list
- Bill of lading or air waybill
- HTS classification, value and country of origin for each line
- Permits or certificates for regulated goods
- For ocean freight, a matching ISF filing
US entry vs EU customs declaration
In the EU, goods are released for free circulation with a customs declaration under the Union Customs Code, lodged in each Member State’s national system. Import VAT is usually due at the same time, unless the country offers postponed VAT accounting.
Frequently asked questions
What happens if I file the entry late?
Goods can go into general order warehousing, with storage costs and possible penalties, and late entry summaries can lead to liquidated damages.
Can an entry be corrected after filing?
Yes. Errors can be corrected with a post-summary correction before liquidation, or through a protest or prior disclosure afterwards.
How long must I keep entry records?
US rules generally require importers to keep entry records for five years.
Official guidance: 19 CFR Part 142 – Entry process.
