Customs Declaration
Customs Declaration An official document that lists and provides details about goods being imported or exported, filed with customs authorities to determine applicable duties, taxes, and ensure regulatory compliance.
Latest Update (March 2025)
CBP has announced the consolidation of entry types 01 and 03 into a single entry process to streamline customs declaration procedures, effective September 2025.
Read CBP BulletinWhat It Means
A customs declaration is basically a detailed packing list for international shipments. It tells customs officials exactly what you're bringing into or taking out of their country, how much it's worth, where it came from, and other important details needed to calculate taxes and fees and ensure you're not importing anything illegal or restricted.
Key Elements
Importer Information
Legal entity information, tax ID numbers, and contact details for the party responsible for the import
Product Details
Description, quantities, weights, tariff classification codes, and country of origin for all goods being imported
Valuation Information
Transaction value, freight costs, insurance, and other elements that determine the dutiable value
Types of Customs Declarations
| Type | U.S. Form | Purpose | Filing Window |
|---|---|---|---|
| Formal Entry | CBP Form 7501 | Commercial shipments over $2,500 | 10 working days after arrival |
| Informal Entry | CBP Form 3461 | Shipments under $2,500 | At time of entry |
| Personal/Traveler | CBP Form 6059B | Personal items brought by travelers | Upon arrival |
Important: Most commercial U.S. customs entries are now filed electronically through the Automated Commercial Environment (ACE) system.
Historical Timeline
First U.S. Customs Law
Creation of U.S. Customs Service and first requirement for formal declarations of imported goods
Smoot-Hawley Tariff Act
Established modern framework for U.S. customs declarations and entry procedures
Customs Modernization Act
Introduced "informed compliance" and "shared responsibility" concepts for importers
ACE Development Begins
U.S. Customs began developing the Automated Commercial Environment for electronic filing
Mandatory ACE Filing
U.S. Customs mandated electronic filing of entries through ACE for most entries
Single Window Initiative
Full implementation of International Trade Data System (ITDS) for unified declaration filing
ACE Collections Module
New electronic payment system for duties, taxes, and fees fully implemented
Real-World Example
Case Study: Electronics Importer Declaration Process
Scenario
TechImport Inc. is importing a shipment of tablet computers from China valued at $250,000. Here's how they handle the customs declaration process:
Step 1: Pre-Arrival Preparation
TechImport begins preparing for the customs declaration process before the goods arrive:
- Works with their customs broker to determine the correct HTS code: 8471.30.0100
- Verifies the tablets are subject to Section 301 tariffs (additional 25% duty)
- Gathers required documentation: commercial invoice, packing list, bill of lading
- Calculates estimated duties: $250,000 × 25% = $62,500
Step 2: Entry Filing
When the vessel arrives at the Port of Los Angeles, TechImport's broker:
- Files CBP Form 3461 electronically through ACE
- Includes key information: importer of record number, bill of lading, HTS code, value
- Indicates any required Partner Government Agency (PGA) data for FCC compliance
- Pays the Harbor Maintenance Fee and Merchandise Processing Fee
Step 3: CBP Processing
CBP processes the entry:
- ACE system risk-assesses the shipment (considering factors like importer history, country of origin, product type)
- Based on risk assessment, CBP determines tablets require examination
- Tablets undergo non-intrusive inspection (X-ray) and sample physical inspection
- After examination, CBP releases the shipment
Step 4: Entry Summary
Within 10 working days of release, TechImport's broker:
- Files CBP Form 7501 (Entry Summary) electronically through ACE
- Includes detailed product information, valuation breakdown, duty calculations
- Pays estimated duties of $62,500 via Automated Clearinghouse (ACH) payment
- Maintains all supporting documentation in case of future CBP audit
Key Lessons
Preparation is Critical
Accuracy in classification, valuation, and origin determination prevents delays and penalties. TechImport's advance preparation allows for smooth customs clearance despite the examination.
Documentation Matters
Complete and accurate supporting documentation substantiates the declarations made on the entry forms and is essential for both initial clearance and potential future audits.
HTS Classification Finder
Find the correct tariff classification code for your products to complete your customs declarations.
Find HTS CodesNeed help with customs declarations?
Our customs brokers can assist you with completing accurate declarations and navigating complex import requirements.
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