When foreign merchandise arrives in the United States, the following entry process takes place:

1. The importer of record (owner, purchaser, or customs broker) files entry documents at the port of entry. Imported goods are not legally entered until after the shipment has arrived at the port of entry, delivery of the merchandise has been authorized by Customs and estimated duties have been paid. The importer of record must arrange for examination and release of the goods.

Goods may be entered for consumption, entered for warehouse at the port of arrival, or they may be transported in-bond to another port of entry and entered there under the same conditions as at the port of arrival.

2. Unless an extension is granted, you must file entry documents within five working days of the date of arrival of a shipment at a U.S. port of entry. These documents include:

• Entry Manifest, Customs Form 7533; or Application and Special Permit for Immediate Delivery or Customs Form 3461
• Evidence of right to make entry
• Commercial invoice or a pro forma invoice
• Packing lists (when appropriate)
• Other documents required to determine merchandise admissibility

If the goods are to be released from Customs custody on entry documents, an entry summary for consumption must be filed and estimated duties deposited at the port of entry within 10 working days of the time the goods are entered and released.

1. You must provide evidence that bond is posted with Customs to cover any potential duties, taxes and penalties which may accrue.
2. If no legal or regulatory violations have taken place, the shipment is released, You must file entry summary documentation (Customs Form 7501 and other invoices and documents needed to assess duties) and pay estimated duties within 10 working days of the release of the merchandise at a designated customhouse.

Under some circumstances, you can arrange in advance of arrival for immediate release of a shipment using Form 3461 (Special Permit for Immediate Delivery) . Immediate release with Form 3461 applies to

• Merchandise, and agricultural products arriving from Canada or Mexico
• Shipments consigned to agencies of the U.S. Government
• Articles for a trade fair
• Tariff-rate quota merchandise and some goods subject to an absolute quota
• Any other goods approved by the director

Certain restrictions apply to each of these items, so check with the customs office for more detailed information.

If you want to postpone the release of the goods, they can be placed into a bonded warehouse under a warehouse entry. Such goods may remain in the bonded warehouse up to five years from the date of importation. Goods in a bonded warehouse may be reexported without paying duty or you can withdraw them for consumption once you pay duties owed.