The US Customs and Border Protection (CBP) has been overseeing America’s borders and ports of entry since 2003. To carry out customs procedures in import into the US, you must present the CBP with many documents and pay due duties. One such document is CBP Form 7501.
What is a CBP Form 7501?
CBP Form 7501 is a US Customs Entry Summary document. It is a necessary document for clearance in the USA. As we can find out on the website of the Federal Register, CBP Form 7501, Entry Summary, is used to identify merchandise entering the commerce of the United States and to document the amount of duty and/or tax paid. In other words, each entry of merchandise into the United States has to be documented with CBP Form 7501. It determines relevant information (origin, appraisement, classification, etc.) regarding the imported commodity.
Importing into the US – customs procedure explained
When do you need to file Form 7501? Let us break it down into simple steps to find out.
- Shipment arrives in the US.
- The importer or their agent (customs broker) files entry documents for the cargo with the Port Director at the goods’ port of entry.
- A Customs Release document (CBP Form 3461) must be filed to accelerate the release of the goods.
- As soon as customs release the shipment, the importer/freight forwarder has ten days to file Form 7501.
CBP form 3461 and CBP form 7501
Forms 3461 and 7501 are two of the most important for goods imported into the US. CBP Form 3461 is a Customs Release document, which is different from CBP Form 7501 (Customs Entry Summary). The information on the CBP Form 3461 helps the officials decide whether cargo entering the US should be handed over to the consignee or whether it should first undergo a customs inspection. It is submitted by the importer or the agent, most of the time electronically. It is not, like Form 7501, used to calculate the duty payable on a shipment.
Who fills out CBP form 7501?
CBP Form 7501 is submitted by the importer or the importer’s agent – licensed customs house broker (CHB) for each import transaction. CBP Form 7501 must be filed within ten working days from the entry of merchandise into the United States. The payment must follow with the form. It can be submitted (the documents and funds) electronically unless you are set up for Automated Clearing House (ACH) payments directly with Customs.
Two copies of Form 7501 are required, the importer’s copy and the permit copy.
Instructions for filing out the CBP form 7501
The data on the CBP form 7501 is used by CBP as a record of the import transaction. The CBP can collect the proper duty, taxes, certifications, and enforcement information based on the data. Moreover, the data is gathered by the US Census Bureau for statistical purposes.
The data that has to be filled in the CBP Form 7501 is in the following columns:
- Filler Code (three-character alphanumeric filer code)/Entry Number (11-digit number)
- Entry Type (two-digit code for the type of entry summary being filed)
- Summary Date (the date MM/DD/YYYY on which the entry summary is filed with CBP)
- Surety Number (three-digit numeric code that identifies the surety company on the Customs Bond)
- Bond Type (single digit numeric code)
- 0 – US Government or entry types not requiring a bond
- 8 – Continuous
- 9 – Single Transaction
- Port Code (4-digit code)
- Entry Date (MM/DD/YYYY on which the goods are released)
- Importing Carrier (for merchandise arriving in the US by means of transportation other than vessel or air, leave blank)
- Mode of Transport (two-digit numeric codes)
- Country of Origin (ISO country code)
- Import Date (MM/DD/YYYY on which the merchandise arrived within the US port limits)
- B/L or AWB Number (number assigned on the manifest by the international carrier delivering the goods to the US)
- Manufacturer ID – MID (manufacturer/shipper identification code)
- Exporting Country (ISO country code)
- Export Date (MM/DD/YYYY on which the carrier/aircraft departed the last port in the exporting country)
- Immediate Transportation Number (IT number obtained from the CBP Form 7512, AWB number from the Transit Air Cargo Manifest (TACM), or Automated Manifest System (AMS) master in-bond (MIB) movement number)
- Immediate Transportation Date (MM/DD/YYYY obtained from the CBP Form 7512, TACM, or AMS MIB record)
- Missing Documents (document code number(s) to indicate documents not available at the time of filing the entry summary)
- Foreign Port of Lading (five-digit numeric code)
- US Port of Unlading (US port code; for merchandise arriving in the US by means of transportation other than a vessel, rail or air, leave blank)
- Location of Goods/General Order Number
- Consignee Number (Internal Revenue Service (IRS) Employee Identification Number (EIN), Social Security Number (SSN), or CBP assigned number of the consignee)
- Importer Number (IRS EIN, SSN, or CBP assigned number of the importer of record)
- Reference Number (IRS EIN, SSN, or CBP assigned number of the individual or firm)
- Ultimate Consignee Name (Last, First, M.I.) and Address
- Importer of Record Name (Last, First, M.I.) and Address
- Line Number (a commodity from one country, covered by a line that includes a net quantity, entered value, HTS number, charges, rate of duty, and tax)
- Description of Merchandise
- HTSUS No.; AD/CVD No.; Category Number; Other Fees
- Gross Weight; Manifest Quality
- Net Quantity in HTSUS Units
- Entered Value; Charges; Relationship
- HTS RATE; IRC Rate, Visa Number/Certificate of Eligibility/Export Certificate, Agriculture License Number
- Duty and IR Tax
- Total Entered Value (for all line items)
- Declaration of Importer of Record or Authorized Agent
- Duty (the total estimated duty paid, excluding AD/CVD)
- Tax (including the deferred amount)
- Other (total estimated AD/CVD or other fees, charges, or exactions paid)
- Total Record (the sum of blocks 37, 38, and 39, but no IR deferred tax shown in column 34 and block 38, no bonded AD/CVD
- Declarant Name, Title, Signature, and Date
- Broker/Filer Information
- Broker/Importer File No.
Preparation of Entry Documents
Entry documents for both entry summaries and entry/entry summaries must be submitted in an ordered manner. The entry documents have to be arranged in the following order:
- Statistical copy (non-ABI only, must include a fourth copy for statistical purposes)
- Collection copy (non-statement)
- Record Copy
- CBP Form 3461 or Alternative
- Single entry bond, when applicable
- Packing List
- Other Agency Documents.
All documents should be stapled together in the upper left-hand corner by the filer of the entry summary or entry/entry summary in that order.
Prepare a minimum of two copies of a warehouse withdrawal for consumption, CBP Form 7501 (importer’s copy and permit copy). A cashier’s copy is required if not paying via the Automated Clearing House. If deferred tax is involved, at least one extra copy of the CBP Form 7501 must be included.
CBP Form 7501 example
Free fillable CBP Form 7501 is on the official CBP site.
Importing into the US by vessel? Do not forget to file Importer Security Filing 10+2!