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Entry Types

What is Consumption Entry?

The most common type of customs entry, filed when goods enter the U.S. for domestic use. In the context of U.S. customs and tariff recovery, understanding consumption entry is essential for navigating the CAPE refund process and ensuring accurate duty assessment.

Definition

A consumption entry is the most common type of customs entry, filed when imported goods are intended to enter the U.S. for domestic use, sale, or consumption. It triggers immediate duty assessment — the importer (through their broker) files the entry summary (Form 7501) and pays all applicable duties, taxes, and fees. Approximately 95% of all import entries are consumption entries. The alternative is a warehouse entry, where goods are placed in a bonded warehouse with duty deferred until withdrawal.

How Consumption Entry Relates to Tariff Refunds

CAPE refund claims are primarily filed against consumption entries where duties were assessed and paid at the time of importation. The entry date on the consumption entry determines whether it falls within the eligible lookback window for IEEPA and Section 301 refunds.

Example

An importer files a consumption entry for a container of furniture from China. At the time of entry, a 25% Section 301 tariff applies, and the broker pays $30,000 in duties. This consumption entry is later identified as CAPE-eligible when the tariff rate is reduced.

Frequently Asked Questions

What is the difference between consumption entry and warehouse entry?
A consumption entry means duties are paid immediately. A warehouse entry defers duty payment until goods are withdrawn from a bonded warehouse for domestic use.
Can a consumption entry be changed to a warehouse entry?
Not after the entry has been filed and goods released. The entry type must be determined at the time of filing.

Related Terms

EntryThe formal process of declaring imported goods to CBP, triggering duty assessment and release.Entry SummaryCBP Form 7501 — the document that declares the value, classification, and duty owed on imported goods.Warehouse EntryA customs entry filed when imported goods are placed into a bonded warehouse, deferring duty payment until withdrawal.Formal EntryA customs entry required for commercial shipments valued over the de minimis threshold, requiring full documentation.Informal EntryA simplified customs entry for low-value commercial shipments or personal goods below specified thresholds.DutyA tax imposed by the government on imported goods, based on the HTS classification and country of origin.

Legal References

  • 19 U.S.C. § 1484 — Entry of Merchandise
  • 19 CFR § 141.4 — Entry Types

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