When is a formal entry required?

For commercial shipments over $800, goods subject to trade remedies (AD/CVD), quota merchandise, and certain other categories regardless of value.

Can I file a formal entry without a broker?

Technically, an importer can self-file. However, the complexity of customs regulations makes using a licensed broker strongly advisable for formal entries.

Entry Types

What is Formal Entry?

A customs entry required for commercial shipments valued over the de minimis threshold, requiring full documentation. In the context of U.S. customs and tariff recovery, understanding formal entry is essential for navigating the CAPE refund process and ensuring accurate duty assessment.

Definition

A formal entry is a customs entry that requires the full documentation package: commercial invoice, bill of lading, packing list, entry summary (Form 7501), and a customs bond. Formal entry is required for all commercial shipments valued above the de minimis threshold ($800) and for any shipment subject to quota restrictions, antidumping or countervailing duties, or other special trade measures regardless of value. Formal entries are filed by licensed customs brokers through the ACE portal and trigger full duty assessment by CBP.

How Formal Entry Relates to Tariff Refunds

All CAPE refund claims apply to formal entries. Only formal entries generate the duty assessments that can be recovered through the CAPE program. Informal entries and de minimis shipments do not have duty assessments and are therefore not CAPE-eligible.

Example

A commercial shipment of machinery valued at $150,000 enters through the Port of Houston. The broker files a formal entry, pays $37,500 in Section 301 duties (25% rate), and the entry becomes part of the importer's ES-003 data — potentially eligible for a CAPE refund.

Frequently Asked Questions

When is a formal entry required?: For commercial shipments over $800, goods subject to trade remedies (AD/CVD), quota merchandise, and certain other categories regardless of value.
Can I file a formal entry without a broker?: Technically, an importer can self-file. However, the complexity of customs regulations makes using a licensed broker strongly advisable for formal entries.

Legal References

19 CFR § 142.3 — Formal Entry Requirements
19 U.S.C. § 1484 — Entry of Merchandise

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