Customs & Tariff Classification
Customs Entry
Also known as: Entry, Entry Summary
A customs entry is the formal declaration an importer or its broker files with the customs authority to secure the release of imported goods and to account for the duties and taxes owed. It bundles together the description and classification of the merchandise, its declared value, country of origin, and supporting documents such as the commercial invoice and bill of lading, and it establishes the importer's legal responsibility for the accuracy of that information. Entries may be formal or informal depending on value and commodity, and the entry is later reconciled and finalized — 'liquidated' — once customs confirms the correct duty.
An entry is a legal declaration, not a shipping formality — you are telling the United States government what the goods are, what they cost and where they are from, and you are certifying it. The filing takes minutes. The statement stands for years.
Where it matters for compliance
- Entry and entry summary carry distinct deadlines; missing either has consequences beyond delay.
- The declaration is made under penalty. Errors discovered later are better disclosed than found.
Related terms
Reviewed by a licensed customs broker. Definitions are general information, not legal or customs advice for a particular shipment. Duty rates, tariff programs and agency requirements change frequently.