Entry Summary

The entry summary is the legal declaration of what you imported and what you owe. It is generally due within 10 working days of release, and its data is what CBP reviews in audits.

When is CBP Form 7501 due?

The entry summary and estimated duties are generally due within 10 working days after the goods are released. Importers on periodic monthly statement can pay duties monthly, but the filing itself must still be timely.

• Automated Commercial EnvironmentThe electronic system US Customs and Border Protection uses to process imports and exports, receiving entry filings, ISF data, partner agency information, and duty payments.
• Customs BrokerA licensed professional who files entries with US Customs and Border Protection and calculates duties on behalf of importers.
• Importer of RecordThe party legally responsible for an import into the US, including correct classification, valuation, and origin, payment of duties, and compliance with all import laws.
• Harmonized Tariff ScheduleThe US system of product classification codes (based on the international Harmonized System) that determines duty rates for imports.