Clearing a commercial shipment into the United States begins with customs entry documentation: a defined set of records, filings, and financial guarantees that U.S. Customs and Border Protection (CBP) requires before it will release your goods. For a formal entry, the core package is a commercial invoice, packing list, bill of lading or air waybill, a 10-digit Harmonized Tariff Schedule classification, country-of-origin marking on the goods, an active customs bond, and an importer of record number, all transmitted electronically through the Automated Commercial Environment (ACE). The rules sit in Title 19 of the Code of Federal Regulations, and the deadlines are strict enough that a missed filing can cost you the full face value of your bond.
Which Filing Track Applies to Your Shipment
Before you assemble anything, check the value of the shipment. That number decides how much paperwork you actually need.
- Shipments with an aggregate fair retail value of $800 or less, imported by one person on one day, generally enter duty-free and tax-free with no formal filing under Section 321 de minimis.1U.S. Customs and Border Protection. Section 321 Programs
- Shipments from $801 to $2,500 qualify for a simplified informal entry, typically filed on CBP Form 3461 or a commercial invoice with a signed declaration. No customs bond is required.2U.S. Customs and Border Protection. Filing an Informal Entry for Goods That Are Less Than $2500 in Value
- Shipments at or above $2,500 require the full documentation package, a customs bond, and electronic filing through ACE. Certain quota-restricted items and goods subject to anti-dumping or countervailing duties also require formal entry regardless of value.3eCFR. 19 CFR Part 143 Subpart C – Informal Entry
Formal entry is where most commercial importers spend their time, and it is what the rest of this article covers. Informal entries still need a commercial invoice and any applicable partner government agency documents, but the process is substantially lighter.
What You Need in Place Before You File
Three foundational items have to exist before ACE will accept anything under your name.
Importer of Record Number
CBP identifies every importer by a unique number. If your business has an IRS Employer Identification Number, that serves as your importer number. Individuals without an EIN can use a Social Security number. If you have neither, request an assigned number by filing CBP Form 5106 at the port where you plan to make entries.4U.S. Customs and Border Protection. Importer Numbers
Customs Bond
A customs bond is a financial guarantee to the federal government that you will pay all duties, taxes, and fees owed. It is required for every formal entry under 19 CFR Part 113.5eCFR. 19 CFR Part 113 – CBP Bonds Two options exist:
- A single entry bond covers one shipment. The amount is typically the value of the goods plus estimated duties and fees. Useful for infrequent importers.
- A continuous bond covers all your entries for a year. CBP sets the amount at 10 percent of the duties, taxes, and fees you paid in the preceding calendar year, rounded to the nearest $10,000, with a $50,000 minimum.6U.S. Customs and Border Protection. Monetary Guidelines for Setting Bond Amounts
The bond amount is not what you pay out of pocket. You buy the bond from a surety company and pay an annual premium that is a small percentage of the face value. Without an active bond, ACE will reject your entry.
Power of Attorney for Your Broker
If you plan to use a licensed customs broker, you sign a customs power of attorney that lets the broker file entries, pay duties, and communicate with CBP under your importer number and bond. A corporate officer signs it, and it identifies the company by legal name and EIN.
The Core Documents for Formal Entry
Formal entry documentation is governed by 19 CFR Part 141. Missing or inaccurate paperwork is one of the most common reasons shipments sit at the port.7eCFR. 19 CFR Part 141 – Entry of Merchandise
Commercial Invoice
The commercial invoice is the primary transaction record. It shows the seller, buyer, price paid, currency, country of origin, and a description of the goods detailed enough to support tariff classification. CBP compares the invoice against every other entry document, so any mismatch in quantities or values will trigger review.
Packing List and Bill of Lading
The packing list breaks down the contents of each shipping container, including dimensions and weight. The bill of lading for ocean freight, or the air waybill for air freight, is both the contract of carriage and the carrier’s receipt for the goods. Together they let CBP verify that what arrived matches what was declared.
Harmonized Tariff Schedule Classification
Every imported product needs a 10-digit code from the Harmonized Tariff Schedule. The first six digits follow an international standard; the remaining digits are U.S.-specific tariff and statistical categories.8United States International Trade Commission. About Harmonized Tariff Schedule (HTS) The code determines your duty rate. A wrong code does not just change what you owe; misclassification can trigger penalty assessments, which is why many importers rely on brokers or request binding rulings from CBP before shipping.
Country of Origin Marking
The goods themselves must be physically marked with their country of origin in English. The marking must be conspicuous, legible, and permanent enough to survive normal handling, so the ultimate purchaser can identify where the product came from.9eCFR. 19 CFR Part 134 – Country of Origin Marking If the product itself cannot be marked without damage, marking the outermost container is acceptable. Raw materials, crude substances, and articles produced over 20 years before importation are among the categories exempt from marking. Watch one trap: if a foreign product displays the name of a U.S. city or the word “American,” the country of origin must appear nearby in comparable size, preceded by “Made in” or similar language.
Additional Filings by Mode and Product
Importer Security Filing for Ocean Cargo
If your goods arrive by vessel, an additional filing must happen well before the ship reaches port. The Importer Security Filing (ISF), commonly called “10+2,” requires you or your broker to transmit 10 data elements to CBP no later than 24 hours before the cargo is loaded onto the vessel at the foreign port.10U.S. Customs and Border Protection. Import Security Filing (ISF) – When to Submit to CBP The elements include seller, buyer, manufacturer, importer of record number, consignee, country of origin, HTS code, and ship-to party. Two additional elements, the container stuffing location and consolidator name, must be submitted no later than 24 hours before the vessel arrives at a U.S. port.
CBP enforces ISF compliance aggressively. An inaccurate, incomplete, or late filing can result in liquidated damages of $5,000 per violation. The rules sit in 19 CFR Part 149 and apply to all containerized ocean cargo, with limited exceptions for bulk and break bulk.11eCFR. 19 CFR Part 149 – Importer Security Filing Air freight is not subject to ISF.
Partner Government Agency Requirements
CBP is not the only federal agency with authority over your shipment. Dozens of partner government agencies (PGAs) maintain their own import requirements depending on what you are bringing in.12U.S. Customs and Border Protection. Partner Government Agencies Import Guides The most commonly encountered are:
- FDA regulates food, pharmaceuticals, medical devices, and cosmetics. Imported food requires a prior notice filing before arrival.
- USDA, through agencies such as APHIS, regulates animal products, plant material, and agricultural goods. Imports containing plant material classified under APHIS-listed HTS codes require a Lacey Act declaration identifying species, country of harvest, and quantity.13Animal and Plant Health Inspection Service. Lacey Act Declaration Requirements
- EPA regulates chemicals, pesticides, vehicles, and engines for emissions compliance.
- CPSC oversees consumer product safety, including children’s products, electronics, and household goods.
- NHTSA requires compliance documentation for imported vehicles and automotive equipment.
- ATF regulates the import of firearms, ammunition, alcohol, and tobacco.
- Fish and Wildlife Service regulates imports of wildlife, wildlife products, and certain plants.
PGA data is filed electronically through ACE alongside the customs entry. If your product needs a permit, license, or certificate from one of these agencies, the shipment will not be released until that documentation clears. You can have perfect customs paperwork and still be stuck at the port because an FDA registration or EPA certificate of conformity is missing. Research your product’s PGA requirements before the container ships.
Filing Through ACE and Paying Duties
With documents ready, bond active, and any ISF or PGA filings submitted, the entry itself runs through ACE, CBP’s centralized electronic portal.14eCFR. 19 CFR Part 142 – Entry Process
Entry and Release: 15-Day Window
You or your broker must file the entry documents within 15 calendar days of the shipment’s arrival at port. The initial filing uses CBP Form 3461 (Entry/Immediate Delivery) or its electronic equivalent. Miss that window and CBP takes custody of the merchandise and transfers it to a general order warehouse at your expense. After six months in general order, unclaimed goods are considered abandoned and can be sold or destroyed.15eCFR. 19 CFR Part 127 – General Order, Unclaimed, and Abandoned Merchandise
Once ACE processes the entry data and completes its automated risk assessment, CBP either releases the goods or flags the shipment for review. Most low-risk entries clear quickly.
Entry Summary and Duty Payment: 10 Working Days
Within 10 working days of release, you must file the Entry Summary on CBP Form 7501, along with payment of estimated duties, taxes, and fees.16eCFR. 19 CFR Part 142 Subpart B – Entry Summary Documentation17U.S. Customs and Border Protection. CBP Form 7501 – Entry Summary The Entry Summary is the detailed declaration of value, classification, and origin for every item in the shipment. Late filing triggers an immediate demand for liquidated damages, up to the full amount of a single entry bond or the equivalent under a continuous bond.18eCFR. 19 CFR 142.15 – Failure to File Entry Summary Timely
Government Fees
Beyond duties, two government fees apply to most formal entries. The Merchandise Processing Fee is 0.3464 percent of the goods’ value, excluding duty, freight, and insurance. For fiscal year 2026 the minimum is $33.58 and the maximum is $651.50 per entry, with a $4.03 surcharge for manually filed entries.19U.S. Customs and Border Protection. Customs User Fee – Merchandise Processing Fees The Harbor Maintenance Fee is 0.125 percent of the cargo’s value, assessed on commercial goods loaded or unloaded from a vessel at a U.S. port. It applies only to ocean shipments.20eCFR. 19 CFR 24.24 – Harbor Maintenance Fee
After Release: Records, Exams, Liquidation, and Protests
All records related to your entry, including invoices, entry forms, correspondence, and payment confirmations, must be retained for five years from the date of entry.21eCFR. 19 CFR 163.4 – Record Retention Period
CBP can select released cargo for physical inspection. A tailboard exam is a visual check of the container at the terminal. A closer look sends the container to a Centralized Examination Station, where it is unpacked and individual packages are inspected. All exam costs, plus any port storage that accrues while the shipment is detained, fall on you.
Liquidation is when CBP formally closes the entry file and confirms the final duty assessment, typically within 314 days from the date of entry.22U.S. Customs and Border Protection. Post Summary Corrections During that window CBP may issue a CBP Form 28 asking for more information about value, classification, or origin.23U.S. Customs and Border Protection. CBP Form 28 – Request for Information A slow or incomplete response can lead to CBP reclassifying the goods and assessing higher duties. If you find errors in your own filing, you can submit Post Summary Corrections through ACE within 300 days of entry or up to 15 days before the scheduled liquidation date, whichever is earlier.
Liquidation is not the last word. If you disagree with the final assessment on value, classification, duty rate, or any charge in CBP’s jurisdiction, you can file a protest under 19 USC 1514 within 180 days of liquidation.24Office of the Law Revision Counsel. 19 USC 1514 – Protests The importer, consignee, surety, or any person who paid the disputed charge can file. If CBP denies the protest, the next step is the U.S. Court of International Trade. Miss the 180 days and you forfeit the right to challenge the decision.
Penalty Exposure for Documentation Errors
Customs penalties scale with culpability. Under 19 USC 1592, entering goods through fraud, gross negligence, or negligence involving inaccurate documentation carries civil penalties that reach the domestic value of the merchandise for fraud, and multiples of the lost duties and taxes for gross negligence and negligence.25Office of the Law Revision Counsel. 19 USC 1592 – Penalties for Fraud, Gross Negligence, and Negligence CBP also has broad authority to seize merchandise. Seizure is mandatory for smuggled goods, controlled substances imported outside legal channels, and contraband, and discretionary for goods that violate health and safety rules, lack required permits, or bear counterfeit trademarks.26eCFR. 19 CFR Part 162 Subpart C – Seizures Goods intentionally mislabeled with a false country of origin are also subject to seizure.
The penalty most first-time importers actually encounter is liquidated damages for a missed filing deadline. If the entry summary is late, CBP demands the full bond amount, and you have to petition to get any of it back. Accurate records and timely communication with your broker prevent most of it. The math is simple. The deadlines are not forgiving.
Filing Yourself Versus Using a Broker
You are legally allowed to file your own entries. Most commercial importers use a licensed customs broker anyway because HTS classification, PGA requirements, ISF timing, and penalty exposure add up quickly. Broker fees for a standard formal entry typically run from $150 to $500, with more complex entries costing more. Those fees are separate from duties, MPF, HMF, bond premiums, and any exam or storage charges.
When choosing a broker, confirm the current CBP license and ask how they handle Form 28 responses, post-summary corrections, and PGA filings. The broker files under your bond and your importer number, so their mistakes become your financial liability. Keep your own copies of every document filed on your behalf, and stay involved in the classification decisions.