Customs Entry

Definition

A customs entry is the formal declaration filed with CBP to import goods into the United States. It includes the classification (HTS code), declared value, country of origin, and duty calculation for the shipment. Entries must be filed within 15 calendar days of the cargo's arrival at the U.S. port.

Why it matters

The customs entry determines how much duty the importer pays and whether the shipment clears or gets held for examination. Entry preparation requires the commercial invoice, packing list, bill of lading, and often an ISF already on file. Errors in classification or valuation can trigger penalties, liquidated damages, or delays.

Formal vs. informal entries

Shipments valued above $2,500 are filed as formal entries. Shipments of $2,500 or less may qualify for informal entry, though some goods need a formal entry at a lower value (19 CFR 143.21). The duty-free exemption for shipments of $800 or less, often called de minimis or Section 321, is suspended, under a rule dated June 24, 2026, so low-value shipments no longer clear free of duty. Most ocean import shipments handled by freight forwarders are formal entries due to value thresholds.

The 15-day rule and what happens when it lapses

A formal entry must be filed within 15 calendar days of the cargo's arrival. If no entry is filed, CBP initiates a General Order process and the cargo is moved to a CBP-bonded warehouse at the importer's expense. Retrieval requires filing the entry and paying warehouse fees. In practice, most forwarders file the entry before the cargo arrives if the ISF and documents are in order, using a pre-arrival or pre-filed entry process. The 15-day clock is a backstop for problem jobs, not the target filing date for a well-run operation.

Liquidation and the final duty determination

After an entry is filed and duties are paid, CBP does not immediately close the transaction. The entry remains open for liquidation, which is CBP's final legal determination of the correct duty owed. An entry that CBP has not liquidated within one year of the entry date is deemed liquidated at the amount the importer declared, unless CBP extends or suspends the period (19 CFR 159.11). If CBP finds the declared classification, value, or origin was incorrect, it can assess additional duties plus interest. This is why HTS accuracy matters at filing: errors do not always surface at the time of clearance. They surface at liquidation.