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The document your broker files on your behalf — and why you should actually read it.
CBP Form 7501, the Entry Summary, is the primary legal document filed with U.S. Customs and Border Protection for commercial imports. It declares what you're importing, where it came from, what it's worth, and how much duty you owe. Your customs broker files it on your behalf — but as the importer of record, you are legally responsible for its accuracy.
Most importers never see their 7501s. They receive a duty bill, pay it, and move on. That's a mistake. Broker errors on the 7501 are common, and most of them go in the wrong direction — meaning you overpay.
Under 19 U.S.C. §1484, you as the importer of record are responsible for exercising reasonable care in ensuring your entries are accurate. "My broker filed it" is not a complete defense against CBP penalties. You need to review your entries.
A unique 11-character identifier assigned to your entry. Keep this number — you'll need it to pull the entry in CBP's ACE portal, file a protest, or reference the entry in future correspondence.
The two-digit code tells you how the entry was processed. 01 = Consumption Entry (most common for commercial imports). 11 = Informal Entry (lower value). 06 = Foreign Trade Zone. If you see something other than 01 or 11 and don't know why, ask your broker.
The CBP port code where your goods were entered. Verify this matches where the shipment actually arrived. Entries filed at the wrong port occasionally happen and can affect liquidation timelines and protest venues.
This should be your company's EIN or CBP-assigned importer number. Verify this is you. Entries filed under the wrong IOR are more common than you'd think, especially when a freight forwarder is acting as IOR on your behalf.
The 10-digit Harmonized Tariff Schedule code that determines your duty rate. This is the most consequential field on the form. Verify it against the actual description of your goods. Wrong codes = wrong duty rates.
The two-letter ISO code for where your goods were manufactured. This determines Section 301, IEEPA, ADD/CVD, and USMCA applicability. "CN" = China. "IN" = India. "PT" = Portugal. This field drives most tariff overlay calculations.
The dutiable value of your goods — what duty rates are applied to. This is often where the biggest errors and opportunities live. Verify that: (1) the value matches your commercial invoice, (2) non-dutiable costs have been properly excluded, and (3) the correct Incoterm adjustments have been made.
The combined duty rate applied to the entered value. Verify this reflects: base HTS rate + any Section 301 overlay + any IEEPA overlay. If your goods are China-origin and you're only seeing a base rate without a Section 301 add-on, something is wrong.
The actual dollar amount of duty assessed. This is calculated as Entered Value × Duty Rate. Simple math — verify it yourself.
Includes the Merchandise Processing Fee (MPF) and Harbor Maintenance Fee (HMF). MPF is 0.3464% of entered value (min $31.67, max $614.35 per entry). HMF is 0.125% for ocean entries. Both are standard — but verify the math.
Ask your broker for the last 6–12 months of entry summaries. They are legally required to retain them and provide them to you. If they resist, that's a red flag.
Look up each HTS code in the USITC schedule (hts.usitc.gov). Does the description match what you're actually importing? Look for codes that seem generic or that don't match the specificity of your product.
If you're importing China-origin goods, block 29 should say "CN." If it says something else but you know the goods came from China, you have a serious problem — either fraud or error.
Base rate + Section 301/IEEPA overlays. Calculate what the rate should be for your HTS code and country of origin. Compare to block 35. Discrepancies in either direction are problems.
Look at your commercial invoices for the same shipments. Are there line items for inland freight, ocean freight (if CIF/DAP terms), buying commissions, or U.S. design fees? Those should not be in your dutiable value.
We audit 7501 portfolios as part of every onboarding. Former CBP Agent on our team means we read these the same way CBP does — and we know exactly what to look for. Most clients have at least one recoverable issue in their first audit.
Schedule a Free Entry AuditDon't have your 7501s?
You can pull them directly from CBP's ACE Importer Portal at ace.cbp.dhs.gov — no broker needed.
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