CBP Form 7501 — Entry Summary

CBP Form 7501 (Entry Summary) is the primary customs document used to declare imported goods, their classification, valuation, and duties owed. It serves as both the duty calculation worksheet and the legal declaration to CBP. The importer of record (or their broker) is legally responsible for the accuracy of all information on this form.

Critical fields include: Entry Number (Block 1); Entry Type Code (Block 2); Importer of Record (Block 4); Country of Origin (Block 10); Manufacturer ID (Block 13); HTS Number (Block 27); Entered Value (Block 33); Duty Rate and Amount (Blocks 34-35); and Total Duties, Taxes and Fees (Block 39). The relationship between classification (Block 27) and the entered value (Block 33) determines the duty amount.

After entry summary is filed, CBP reviews and liquidates the entry — this is the final determination of duties owed. Liquidation typically occurs within 314 days of entry. The importer has 180 days from the date of liquidation to protest if they disagree with CBP's determination. Extensions of liquidation may be made by CBP under certain circumstances.