A Formal Entry is the standard customs entry filed for commercial shipments valued over $2,500 or for any shipment — regardless of value — that is subject to quota, antidumping or countervailing duties, Section 301 tariffs, FDA holds, or other special requirements.
Formal entries require:
- A continuous or single-transaction bond (typically equal to three times the duties, taxes, and fees)
- A licensed customs broker (unless the importer of record self-files)
- CBP Form 3461 for cargo release and CBP Form 7501 for the entry summary
- Full commercial invoice documentation, packing list, and bill of lading
- Power of Attorney if filed by a broker
Formal entries are subject to liquidation and may be challenged through the protest procedure. They are the basis for nearly all Section 1592 enforcement actions.
The $2,500 threshold has been in place since 1993 (raised from $1,250). Despite frequent calls to raise it further (some industry groups have advocated for $10,000 or $20,000), Congress has not changed it. Most commercial cargo is therefore filed as a formal entry.
Contrast with informal entry (under $2,500, simplified procedures) and Type 86 (low-value shipments under the $800 de minimis threshold).