How to File a Customs Entry: Types and Best Practices

What Is a Customs Entry?

A customs entry is the formal declaration made to US Customs and Border Protection (CBP) that provides information about imported merchandise — what it is, where it came from, how much it is worth, and what duties and taxes are owed. Every commercial shipment entering the United States must be accompanied by a customs entry, regardless of value, origin, or mode of transportation. The entry process is the mechanism through which CBP enforces trade laws, collects revenue, and controls the admissibility of goods into US commerce.

The entry process is governed by Title 19 of the United States Code and Title 19 of the Code of Federal Regulations. It involves two distinct steps: the entry itself (the initial release of goods) and the entry summary (the detailed declaration with duty payment). Understanding how these steps work, what documents are required, and what timelines apply is essential for any company importing goods into the United States.

Common Entry Types

CBP recognizes over 20 different entry types, each designed for a specific import scenario. The entry type determines the processing rules, duty obligations, and regulatory requirements that apply to the shipment. The four most common entry types that importers encounter are:

• Type 01 — Consumption Entry: The most common entry type, used for goods entering directly into US commerce. Duties are assessed and paid through the entry summary process. This is the standard entry for goods that will be sold, consumed, or used in the United States.
• Type 06 — Foreign Trade Zone Entry: Used for goods admitted into a Foreign Trade Zone. Goods in an FTZ are not technically in US customs territory, so duties are deferred until the goods are withdrawn for consumption. FTZ entries allow zone operators to elect privileged foreign status or zone-restricted status for their merchandise.
• Type 21 — Warehouse Entry: Used for goods entering a customs bonded warehouse. Like FTZ entries, warehouse entries defer duty payment. Goods can be stored in a bonded warehouse for up to five years, during which they can be manipulated, cleaned, repackaged, or re-exported without paying duties. When withdrawn for consumption, a Type 01 entry is filed.
• Type 23 — Temporary Importation Under Bond (TIB): Used for goods imported temporarily — for testing, exhibition, repair, or other approved purposes — that will be exported within a specified period (usually one year, extendable to three). A bond guarantees that the goods will be exported. If properly exported, no duties are owed.

Documents Required for a Customs Entry

A complete customs entry requires several documents that together establish the identity, value, origin, and classification of the imported goods. Missing or inaccurate documents can delay cargo release, trigger CBP examinations, and result in penalties. The core documents required for every commercial entry include:

• Commercial invoice: Issued by the seller, this document describes the goods, quantities, unit prices, sale terms (Incoterms), currency, and parties to the transaction. CBP uses the commercial invoice to determine the transaction value for duty calculation.
• Packing list: Details the physical packaging of the shipment — how many cartons, pallets, or containers; the weight and dimensions of each; and the contents of each package. Essential for CBP to identify specific merchandise during examinations.
• Bill of lading (ocean) or airway bill (air): The transportation document that serves as the contract of carriage and receipt of goods by the carrier. It identifies the shipper, consignee, port of loading and discharge, and provides the description of goods necessary for entry filing.
• CBP Form 7501 — Entry Summary: The formal declaration filed with CBP that details every line item in the shipment, including HTS classification, value, country of origin, duty rate, and calculated duties owed. This is the legal document of record for customs purposes.
• Customs bond (CBP Form 301): A financial guarantee ensuring the importer will pay all duties, taxes, and fees owed to CBP. Either a single-entry bond (for occasional imports) or a continuous bond (for regular importers) is required before goods can be released.
• Arrival notice: Provided by the carrier or freight forwarder, notifying the importer or broker that the shipment has arrived at the port of entry and is available for clearance.

Depending on the product, additional documents may be required: certificates of origin (for trade agreement preferences), FDA prior notice (for food imports), FCC declarations (for electronics), EPA certificates (for motor vehicles), TSCA certifications (for chemical substances), and many others. Product-specific regulatory requirements are determined by the HTS classification of the goods.

The Entry Filing Timeline

The customs entry process operates on a specific timeline that importers must understand and adhere to. Failure to meet filing deadlines can result in goods being sent to a general order warehouse at the importer's expense, or worse, being considered abandoned.

• Pre-arrival filing: Entry documents can be filed up to 5 days before the estimated arrival of ocean cargo or before the cargo arrives for air shipments. Pre-filing enables CBP to review and approve the entry before the goods reach the port, dramatically speeding up release.
• Entry filing deadline: The entry must be filed within 15 calendar days of the date of arrival of the importing vessel or aircraft. If entry is not filed within this window, the goods are placed in a general order warehouse and the importer is liable for storage and handling costs.
• Entry summary deadline: The entry summary (CBP Form 7501) and duty payment must be filed within 10 working days after the goods are released from CBP custody. This is when duties are actually assessed and paid.
• Liquidation: CBP has up to one year from the date of entry (extendable to four years) to finalize — or "liquidate" — the entry. During liquidation, CBP may adjust the classification, value, or duty rate, resulting in additional duty assessments or refunds.

The Entry Summary and Liquidation Process

The entry summary (CF 7501) is the most legally significant document in the entry process. It contains the detailed line-item declaration of every product in the shipment, including the 10-digit HTS code, entered value, country of origin, applicable duty rate, and calculated duty amount. The entry summary is filed electronically through CBP's Automated Commercial Environment (ACE) system, and duty payment is made via ACE's electronic payment system (Automated Clearinghouse or daily statement).

After the entry summary is filed, the entry enters the liquidation phase. CBP reviews the entry and either liquidates it as filed (accepting the importer's declared classification and value) or adjusts the entry if CBP disagrees with any element. Liquidation typically occurs within 314 days of the entry date but can be extended or suspended — particularly for entries subject to AD/CVD orders, pending court decisions, or ongoing investigations. Importers have 180 days from the date of liquidation to file a protest (CBP Form 19) if they disagree with CBP's adjustments.

How Automation Transforms Entry Filing

Modern customs compliance platforms automate much of the entry filing process — from document extraction and data validation to HTS classification and ACE transmission. Automated entry filing reduces processing time from hours to minutes, eliminates manual data entry errors (a leading cause of CBP rejections and penalties), and provides real-time visibility into entry status across all ports. For importers handling dozens or hundreds of entries per month, automation is not a luxury — it is a competitive necessity.

“The entry is the foundation of the importer-CBP relationship. Every entry you file is a legal declaration. Accuracy and timeliness are not just best practices — they are legal obligations under the reasonable care standard.”

— CBP Informed Compliance Publication