The Entry Summary, filed on CBP Form 7501, is the foundational customs declaration for goods imported into the United States. It is the legal document on which the importer of record declares the merchandise, claims any preference programs, and pays applicable duties, taxes, and fees.
Required information. Each line of a 7501 declares:
- HTS code (10-digit)
- Country of origin
- Quantity and unit of measure
- Entered value (the customs value)
- Duty rate and amount
- Special Program Indicator (SPI) for any preference claim — e.g., "S" for USMCA, "JO" for Jordan FTA
- Applicable Chapter 99 tariff lines for Section 301, Section 232, and IEEPA tariffs
Timing. The 7501 must be filed within 10 working days of release of the merchandise from CBP custody (or 15 days from the date of entry for live entry). Duties, MPF, HMF, and other fees are due at the time of filing.
Filing channels. Today, virtually all 7501s are filed electronically through the Automated Broker Interface (ABI) into the Automated Commercial Environment (ACE). Paper filings are rare and reserved for entries that ACE cannot process.
The 7501 is the "transaction of record" — it triggers the running of liquidation clocks, protest deadlines, and recordkeeping requirements under 19 U.S.C. § 1508.