CBP Form 7501, explained

CBP Form 7501, the Entry Summary, is the record of an import. It tells U.S. Customs and Border Protection (CBP) what came in, where it was made, how it is classified, what it is worth and how much duty, tax and fees are owed. CBP says it relies on the form to determine "appraisement, classification, origin" and other facts about the goods.

If the entry summary isn't filed at the time of entry, it must be filed "with estimated duties attached, within 10 working days after the time of entry" (19 CFR 142.12(b)). The current version of the form is dated 02/26.

Entry and entry summary

Importing can happen in two steps. First, the entry gets the goods released. Then the entry summary, the 7501, gives CBP the full detail and the estimated duties. You can also file both together, in which case the summary "shall serve as both the entry and the entry summary" (19 CFR 142.12(a)).

Entry summaries are filed electronically in CBP's Automated Commercial Environment (ACE) through the Automated Broker Interface (ABI), or through CBP's non-ABI (manual) process. The paper form and its instructions show the data either way. The form is also used for informal entries, which have their own entry type code.

The key blocks

Block numbers below follow the 02/26 version of the form. Older versions may number some blocks differently, so match numbers to the form date.

Header

• Block 1, entry number: 11 characters: a three-character filer code, a seven-digit number and a check digit.
• Block 2, entry type: a two-digit code. Common ones are 01 (consumption, free and dutiable), 03 (antidumping or countervailing duty, AD/CVD), 06 (foreign trade zone consumption) and 11 (informal, free and dutiable).
• Blocks 4 and 5, surety and bond type: the surety company's code, then 8 for a continuous bond, 9 for a single transaction bond, or 0 for entries that don't need a bond. See our customs bonds guide.
• Block 7, entry date: generally the date the goods are released.
• Block 10, country of origin: the country of manufacture, production or growth. If more than one country was involved, it is where the article "last underwent a substantial transformation."
• Block 13, manufacturer ID (MID): a code built from the manufacturer's or supplier's name and address. It is required on all entry summaries.
• Blocks 21 to 24, metals: country of melt and pour for steel, and countries of smelt and cast for aluminum, for articles covered by the Section 232 steel and aluminum measures. The instructions say this information "must be submitted regardless of whether the Section 232 duty treatment applies."
• Block 27, importer number: the importer of record's Internal Revenue Service (IRS) employer identification number (EIN), Social Security number or CBP-assigned number.
• Block 30, importer of record: name and address. See our importer of record guide.

Line items

• Column 31, line number: plus any special program indicator (SPI) that claims a lower rate, such as S for goods claimed under the United States-Mexico-Canada Agreement (USMCA).
• Column 32, description: detailed enough to support the classification.
• Column 33, HTS number: the Harmonized Tariff Schedule (HTS) number, entered as "the appropriate full 10-digit HTS item number," in the format 4012.11.4000. Any AD/CVD case number goes below it. So does the number of any binding ruling that covers the item, marked "RLNG."
• Columns 34 and 35, quantities: gross weight in kilograms and net quantity in the units the HTS specifies.
• Column 36, value: entered value in U.S. dollars, freight and insurance charges, and whether buyer and seller are related (Y or N).
• Columns 37 and 38, rates and amounts: the duty rate from the HTS and the estimated duty, tax and fees for the line.

When an additional tariff applies, such as Section 301 or Section 232, the line carries more than one HTS number. The HTS tells filers to report the Chapter 99 number "in addition to" the regular 10-digit number (HTS Chapter 99, statistical note 1). Look up both in our HTS code search.

Totals

• Other fee summary: each fee with its collection code. The merchandise processing fee (MPF) is 499, the harbor maintenance fee (HMF) is 501, and the informal entry MPF is 311.
• Block 39: total entered value.
• Block 40: the declaration of the importer of record or its agent.
• Blocks 41 to 44: total duty, tax, other fees, and the grand total.
• Blocks 45 to 47: the declarant's name and signature, the broker or filer details, and the broker's or importer's file number.

Fees on the entry summary

Merchandise processing fee. Formal entries pay 0.3464% of the value of the goods (19 CFR 24.23), within a minimum and maximum that CBP adjusts each fiscal year. For fiscal year 2026 (through Sep 30, 2026) they were $33.58 and $651.50. From Oct 1, 2026 (fiscal year 2027) they are $34.58 and $670.86. On a $20,000 entry, 0.3464% is $69.28, so that is the fee. Goods that qualify under a free trade agreement may be exempt when the right SPI is used.

Harbor maintenance fee. Cargo loaded or unloaded from a commercial vessel at a covered port pays 0.125% of its value (19 CFR 24.24). Per the 7501 instructions, if HMF is the only payment due on the entry summary, an HMF of $3 or less is not collected.

Estimate duties and fees for a code in our duty calculator.

After you file

Liquidation. Liquidation is "the final computation or ascertainment of duties" on an entry (19 CFR 159.1). If CBP doesn't liquidate within 1 year from the date of entry, the entry is "deemed liquidated at the rate of duty, value, quantity, and amount of duties asserted by the importer of record" (19 U.S.C. 1504(a)). CBP can extend that period, generally to no more than 4 years from entry, though liquidation suspended by statute or court order can take longer. CBP's own guidance refers to a "314-day liquidation cycle."

Corrections before liquidation. A post summary correction (PSC) is CBP's electronic way to fix an entry summary before liquidation. Under CBP's PSC rules, as last modified effective Aug 5, 2026, a PSC must be filed "within 300 days of the date of entry or up to 15 days prior to the scheduled liquidation date, whichever date is earlier." The entry summary must be fully paid, or owe nothing more, before a PSC can be filed.

After liquidation. Once an entry has liquidated, CBP says the options are a prior disclosure or a protest. A protest must be filed "within 180 days after" the date of liquidation (19 U.S.C. 1514(c)(3)).

These timelines have exceptions. A licensed customs broker can tell you which apply to your entries.

Questions

When is CBP Form 7501 due?

If it isn't filed together with the entry, the entry summary must be filed with estimated duties within 10 working days after the time of entry, under 19 CFR 142.12(b). Filing it at the time of entry is also allowed, in which case one filing serves as both the entry and the entry summary.

Who files the entry summary?

The importer of record, either directly or through an agent it authorizes in writing, such as a licensed customs broker. U.S. law places the duty to file with reasonable care on the importer of record, so it remains responsible for the information even when a broker files it.

How do I correct a mistake on a Form 7501?

Before liquidation, the filer can submit a post summary correction for most formal entry types (not informal entry type 11). Under CBP's rules as last modified effective Aug 5, 2026, it must be filed within 300 days of the entry date or up to 15 days before the scheduled liquidation date, whichever is earlier. After liquidation, the options are a protest within 180 days or a prior disclosure.

Is Form 7501 used for informal entries?

Yes. The 7501 instructions list entry type 11 for informal entries that are free or dutiable, and say the manufacturer identification code is required on all entry summaries, including informal entries, filed on the form. Informal entries generally pay a fixed merchandise processing fee per entry instead of the 0.3464% fee (19 CFR 24.23(b)(2)).