Customs Entry

What is customs entry?

The declaration or record for the purposes of customs clearance which states the kind, amount, and value of goods being taken in or out of a country.

What does a customs entry include?

A customs entry lists the importer, the goods and their tariff classification, the declared value, the country of origin, and the quantity. Supporting documents such as the commercial invoice, packing list, and bill of lading back up those details. Customs uses the entry to calculate duties and taxes and to decide whether to release the goods.

Who files a customs entry?

The importer of record files the entry, or a licensed customs broker files it on the importer's behalf. Filing usually happens electronically, before or soon after the goods arrive. Errors in an entry can delay clearance or lead to penalties, so accurate classification, valuation, and origin information matter.

Exports have a similar record called an export declaration, which tells the exporting country's authorities what is leaving.

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