US Customs Entry Process 101: Filing Basics for New Importers

Before You Import: Prerequisites

Before you can import goods into the United States, you need three things: an Importer Number (your IRS Employer Identification Number or, for individuals, your Social Security Number), a Customs Bond, and a Power of Attorney if you are using a licensed customs broker to file on your behalf. The Importer Number identifies you in CBP's Automated Commercial Environment (ACE) system, where all entry data is filed and processed electronically.

Understanding Customs Bonds

A customs bond is a financial guarantee that you will pay all duties, taxes, and fees owed on your imports and comply with all CBP regulations. There are two types: a single-entry bond (used for one-time or infrequent shipments) and a continuous bond (valid for one year, covering all entries during that period). If you import regularly, a continuous bond is more cost-effective. The bond amount is typically the greater of $50,000 or 10% of the total duties, taxes, and fees paid in the prior year.

The Entry Filing Process: Step by Step

1. Step 1: Goods arrive at the US port of entry (seaport, airport, or land border crossing).
2. Step 2: Entry documents are filed with CBP within 15 calendar days of arrival. This includes the entry manifest (CBP Form 3461), commercial invoice, packing list, and bill of lading or airway bill.
3. Step 3: CBP reviews the entry and either releases the goods or selects them for examination. Most entries are released within hours via the Automated Broker Interface (ABI).
4. Step 4: The entry summary (CBP Form 7501) is filed within 10 working days of release. This is the detailed declaration with HTS codes, values, duty rates, and fees.
5. Step 5: Duties, MPF, and HMF are paid. If you participate in the Periodic Monthly Statement program, payment is consolidated monthly rather than per entry.

Required Documentation

Every customs entry requires a core set of documents: the commercial invoice (showing seller, buyer, description of goods, quantity, value, currency, and Incoterms), a packing list (detailing how goods are packed, weights, and dimensions), the bill of lading or air waybill (proof of shipment and carrier), and the entry summary itself. Depending on the product, you may also need additional documents such as FDA prior notice, USDA phytosanitary certificates, FCC declarations of conformity, EPA certificates, or CPSC certificates.

Common Entry Types

• Type 01 — Consumption Entry: The most common type. Goods enter US commerce and duties are paid.
• Type 06 — Foreign Trade Zone Entry: Goods enter an FTZ for storage, manufacturing, or re-export without immediate duty payment.
• Type 11 — Informal Entry: Simplified process for shipments valued at $2,500 or less.
• Type 21 — Warehouse Entry: Goods are stored in a bonded warehouse. Duties are deferred until goods are withdrawn for consumption.