When is a formal customs entry required for imported goods? Answer in under 100 words. Cite only eCFR sources.

Details / How it works

General rule. Section 141.4(a) establishes that all merchandise imported into the United States is required to be entered unless specifically excepted.

Release documentation (§ 142.3). Entry documentation to secure release consists of CBP Form 3461 (appropriately modified) or its electronic equivalent, evidence of the right to make entry, a commercial invoice, a packing list where appropriate, and any other documents CBP or other Federal, State, or local agencies require. For merchandise imported from a contiguous country, CBP Form 7533 in duplicate may be used in place of CBP Form 3461. Where a commercial invoice is not required under § 141.83(d), a pro forma invoice or other acceptable documentation may be substituted. When the entry summary is filed at the time of entry under § 142.12(a)(1) or § 142.13, CBP Form 7501 or 3311 may serve as both the entry and entry summary documentation if the additional documentation set forth in § 142.16(b) is filed.

Informal entry. Merchandise qualifying under 19 U.S.C. 1498 is exempt from formal entry but must be entered under part 143, subpart C, and §§ 10.151–10.153, 128.24, 145.31–145.32, 148.12–148.13, 148.51, and 148.62.

Currency: § 141.4 was established by T.D. 94-51 (59 FR 30295, June 13, 1994); § 142.3 was most recently amended by CBP Dec. 15-14 (80 FR 61289, Oct. 13, 2015).

Numbers & thresholds

Exceptions & edge cases

• Exemptions listed in General Note 3(e) to the Harmonized Tariff Schedule of the United States (HTSUS).
• Vessels, excluding those classified in headings 8903 and 8907, subheadings 8905.90.10 and 8906.00.10, and certain Chapter 98 HTSUS items.
• Instruments of international traffic described in §§ 10.41a and 10.41b(b).
• Railway locomotives (headings 8601/8602) and freight cars (heading 8606) on which no duty is owed; release requires first filing a bond on CBP Form 301 containing conditions in § 113.62 or § 113.64.
• Undeliverable articles, conditioned on certification that the merchandise was intended for export to a foreign country, is returned within 45 days of departure, never left the custody of the carrier or foreign customs, is returned because it was undeliverable, and was not sent abroad to gain benefit from or fulfill obligations to the United States; CBP may request supporting evidence.
• Merchandise qualifying for informal entry by regulation remains subject to applicable informal-entry regulations.