Importing into the United States a guide for Commercial Importers a notice To Our Readers

Entry Documents

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  Entry Manifest (CBP Form 7533) or Application and Special Permit for Immediate Delivery (CBP Form 3461) or other form of merchandise release required by the port director,
  
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  Evidence of right to make entry,
  
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  Commercial invoice or a pro forma invoice when the commercial invoice cannot be produced,
  
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  Packing lists, if appropriate,
  
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  Other documents necessary to determine merchandise admissibility.
  

If the goods are to be released from CBP custody at the time of entry, an entry summary for consumption must be filed and estimated duties deposited at the port of entry within 10 working days of the goods' entry.

The entry must be accompanied by evidence that a bond has been posted with CBP to cover any potential duties, taxes, and charges that may accrue. Bonds may be secured through a resident U.S. surety company, but may be posted in the form of United States currency or certain United States government obligations. In the event that a customs broker is employed for the purpose of making entry, the broker may permit the use of his bond to provide the required coverage.

Following presentation of the entry, the shipment may be examined, or examination may be waived. The shipment is then released if no legal or regulatory violations have occurred. Entry summary documentation is filed and estimated duties are deposited within 10 working days of the entry of the merchandise at a designated customhouse. Entry summary documentation consists of:

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  Return of the entry package to the importer, broker, or his authorized agent after merchandise is permitted release,
  
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  Entry summary (CBP Form 7501),
  
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  Other invoices and documents necessary to assess duties, collect statistics, or determine that all import requirements have been satisfied. This paper documentation can be reduced or eliminated by using features of the ABI.
  

An alternate procedure that provides for immediate release of a shipment may be used in some cases by applying for a special permit for immediate delivery on CBP Form 3461 prior to arrival of the merchandise. Carriers participating in the Automated Manifest System can receive conditional release authorizations after leaving the foreign country and up to five days before landing in the United States. If the application is approved, the shipment will be released expeditiously after it arrives. An entry summary must then be filed in proper form, either on paper or electronically, and estimated duties deposited within 10 working days of release. Immediate‑delivery release using Form 3461 is limited to the following types of merchandise:

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  Merchandise arriving from Canada or Mexico, if the port director approves it and an appropriate bond is on file,
  
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  Fresh fruits and vegetables for human consumption arriving from Canada or Mexico and removed from the area immediately contiguous to the border and placed within the importer’s premises within the port of importation,
  
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  Shipments consigned to or for the account of any agency or officer of the U.S. government,
  
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  Articles for a trade fair,
  
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  Tariff‑rate quota merchandise and, under certain circumstances, merchandise subject to an absolute quota. Absolute-quota items require a formal entry at all times,
  
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  In very limited circumstances, merchandise released from warehouse followed within 10 working days by a warehouse withdrawal for consumption,
  
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  Merchandise specifically authorized by CBP Headquarters to be entitled to release for immediate delivery.
  

If one wishes to postpone release of the goods, they may be placed in a CBP bonded warehouse under a warehouse entry. The goods may remain in the bonded warehouse up to five years from the date of importation. At any time during that period, warehoused goods may be re-exported without paying duty, or they may be withdrawn for consumption upon paying duty at the duty rate in effect on the date of withdrawal. If the goods are destroyed under CBP supervision, no duty is payable.

If no entry has been filed for the goods at the port of entry, or at the port of destination for in‑bond shipments, within 15 calendar days after their arrival, the goods may be placed in a general‑order warehouse at the importer’s risk and expense. If the goods are not entered within six months from the date of importation, they can be sold at public auction or destroyed. Perishable goods, however, and goods subject to depreciation and explosive substances may be sold sooner.

Importers have found that in some cases it is to their advantage to use the national postal service—that is, a country's mail system, rather than courier services—to import merchandise into the United States. Some benefits to be gained are:

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  Ease in clearing shipments through CBP. The duties on parcels valued at $2,000 or less are collected by the letter carrier who delivers the parcel to the addressee (see note on page 16),
  

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  Savings on shipping charges: smaller, low‑valued packages can often be sent less expensively through the mails,
  

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  No formal entry required on duty‑free merchandise not exceeding $2,000 in value,
  

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  No need to clear shipments personally if under $2,000 in value.
  

Joint CBP and postal regulations provide that all parcel post packages must have a CBP declaration securely attached to the outer wrapping giving an accurate description of the contents and their value. This declaration can be obtained at post offices worldwide. Commercial shipments must also be accompanied by a commercial invoice enclosed in the parcel bearing the declaration.

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  Articles classified in Subchapters III and IV, Chapter 99, Harmonized Tariff Schedule,
  
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  Billfolds and other flat goods,
  
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  Feathers and feather products,
  
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  Flowers and foliage, artificial or preserved,
  
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  Footwear,
  
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  Fur, articles of,
  
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  Gloves,
  
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  Handbags,
  
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  Headwear and hat braids,
  
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  Leather, articles of,
  
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  Luggage,
  
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  Millinery ornaments,
  
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  Pillows and cushions,
  
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  Plastics, miscellaneous articles of,
  
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  Rawhides and skins,
  
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  Rubber, miscellaneous articles of,
  
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  Textile fibers and products,
  
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  Toys, games, and sports equipment, and
  
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  Trimmings.
  

The limit for these articles is $250, except for textiles (fibers and products). Virtually all commercial shipments of textiles require formal entry, regardless of value. Unaccompanied shipments of made‑to‑measure suits from Hong Kong, a category that includes single suits for personal consumption, also require a formal entry regardless of the suit’s value.