Customs Entry

A customs entry is the formal filing that declares imported goods to CBP — their classification, value, origin, and the duties owed — so they can be released into US commerce. There are formal entries (generally goods over $2,500, requiring a bond and full documentation) and informal entries (lower-value shipments); since the $800 de minimis exemption ended, even small commercial parcels now require an entry. Example: your customs broker files an entry summary (CBP Form 7501) listing each line's HTS code and duty. It matters because the entry is the legal record of what you imported and paid — the starting point for liquidation, protests, and refunds.