Customs entry papers may usually be presented,before the merchandise arrives. Imported goods may not be entered legally until the shipment has arrived within the limits of the port of entry and delivery of the merchandise has been authorized by Customs. This is normally accomplished by filing the appropriate documents by importer or agent. 

 Notification is usually made by the carrier of goods so that entry can be filed to avoid delay. If imported merchandise not timely entered through Customs (up to 30 days), Customs sends to a general order warehouse as unclaimed. The importer is responsible for storage charges while unclaimed merchandise is held at warehouse. Merchandise unclaimed at end of six months is sold at auction.

Entry is required at the first port of arrival. Customs brokers may prepare and file entry. For a single noncommercial shipment,  a third party with knowledge of facts of shipment may be appointed in writing as agent for customs purposes. 

Entry of Goods

To make or file a customs entry, the following documents are generally required:

1. A bill of lading, airway bill, or carrier's certificate (naming the consignee for customs purposes) as evidence of the consignee's right to make entry.
2. A commercial invoice, obtained from the seller, which shows the value and description of the merchandise.
3. Entry manifest (Customs Form 7533) or Entry/Immediate Delivery (Customs Form 3461).
4. Packing lists, if appropriate, and other documents necessary to determine whether the merchandise may be admitted.

When the entry is filed, the importer indicates the tariff classification and pays any estimated duty and processing fee. A surety bond containing various conditions, including a provision for paying any increased duty that may be later found to be due, may also be required.

Other Types of Entry

Imported goods may be sent in-bond from the first port of arrival to another Customs port. Arrangements for in-bond shipments should be made before the goods leave the country of export. In-bond entries postpone final customs formalities, including payment of duty and processing fee, until the goods arrive at the final port.

Imported merchandise may also be sent to a bonded warehouse under a warehouse entry. Duties and processing fees are not paid on warehoused merchandise until the goods are withdrawn for consumption. Storage fees are paid to the warehouse proprietor by the importer.