Customs Entry
A Customs Entry is the formal declaration lodged with customs to import (or export) goods — the legal act that presents the shipment to the authorities and provides the information needed to assess duties and taxes and release the cargo. Also called an import declaration, entry or (in some countries) the Bill of Entry, it is typically filed electronically by the importer or their customs broker.
The entry declares the goods' tariff classification, customs value, country of origin, quantity, and the applicable duty and tax, supported by the commercial invoice, packing list, transport document and any licences or certificates. Customs uses it to calculate the duty, apply controls and decide whether to inspect before granting release. Different entry types exist for different purposes (home consumption, warehousing, temporary import, transit). A correct, complete entry is what allows goods to clear promptly; errors cause delays, queries, additional duty and penalties. The customs entry is the pivotal document of the clearance process, tying together classification, valuation and origin.
The customs entry is the moment goods are legally imported — where classification, value and origin come together to set the duty and decide release. A clean entry clears fast; an erroneous one triggers queries, extra duty and penalties. It is the pivot of the whole clearance process, which is why accuracy here protects both time and cost.
What does a customs entry declare?
The goods' tariff classification, customs value, origin, quantity and the duty and tax due, supported by the invoice, packing list and transport documents.
Who files the customs entry?
The importer or, more usually, their customs broker, typically electronically.