Entry Summary (CBP Form 7501)

The entry summary, CBP Form 7501, is the document that tells U.S. Customs and Border Protection what an import is, what it is worth, where it was made and how much duty is owed. CBP describes the entry summary as the documentation it needs to assess duties, collect statistics and determine whether other legal requirements have been met, and relies on Form 7501 for the appraisement, classification and origin of the goods. It is normally filed electronically through the Automated Commercial Environment (ACE).

What it contains

• Header: the entry number (the filer code plus a seven-digit number and check digit), entry type (01 is a free and dutiable consumption entry), port, the surety and bond type, carrier, bill of lading or air waybill number, country of origin, exporting country and manufacturer ID
• Parties: the ultimate consignee and the importer of record
• Each line: a description of the goods, the full 10-digit HTS number, net quantity, the entered value as defined in 19 U.S.C. 1401a, the HTS duty rate and the duty and fees
• Totals: duty, taxes and other fees such as the merchandise processing fee and harbor maintenance fee
• Declaration: signed by the importer of record or its broker

Deadlines

• Entry: the entry documents to release the goods, CBP Form 3461 or its electronic equivalent with the commercial invoice and other papers, are due within 15 calendar days after the goods arrive (19 CFR 142.2 and 142.3)
• Entry summary: if it was not filed with the entry, the entry summary must be filed, with estimated duties attached, within 10 working days after the time of entry (19 CFR 142.12(b)). CBP's guidance describes this as within 10 days of the cargo's release
• Combined: the importer can instead file the entry summary at the time of entry, when it serves as both the entry and the entry summary (19 CFR 142.12(a))

Who files it

The importer of record, the owner or purchaser of the goods, or a licensed customs broker acting for it. The importer of record is liable for the duties even if a broker files and pays them. A customs bond must be on file for a formal entry.

What happens after filing

The duties deposited with the entry summary are estimates. CBP reviews the entry and then liquidates it, fixing the final duty and billing or refunding the difference. An entry not liquidated within one year from the date of entry is deemed liquidated as the importer declared it, unless CBP extends or suspends liquidation (19 CFR 159.11).

Common mistakes

• An HTS number or country of origin that does not match the commercial invoice
• An entered value that adds international freight, or leaves out assists or packing
• Missing the 10-working-day deadline for the entry summary and the duty deposit

How Airlift fits in

Airlift is an FMC-licensed NVOCC, not a customs broker, so it does not file entry summaries itself. On the shipments we book, we coordinate the entry with licensed brokers through our customs clearance service and send them the arrival documents. To see roughly what the duty lines on your 7501 will be, use the tariff simulator.