Customs entry is the formal declaration filed with customs so that imported cargo can be released into a country. The importer of record, usually through a licensed customs broker, declares what the goods are, their value and their origin, and the entry becomes the basis for assessing duties, taxes and fees.
In the United States, a licensed customs broker files the entry with U.S. Customs and Border Protection (CBP) on an entry summary, CBP Form 7501. Any formal entry of commercial goods requires a customs bond, either single entry or continuous, and formal entry generally applies above a value threshold set by CBP.
Every item is classified under the Harmonized Tariff Schedule (HTS), which sets the duty rate, and the goods data has to match the carrier's AMS manifest and, for ocean cargo, the importer's ISF filed before loading. Duty is paid on the entry together with the Merchandise Processing Fee and, on ocean shipments, the Harbor Maintenance Fee.