Customs declaration
A customs declaration is the formal filing with a country's customs authority to declare imported goods. In the U.S. it is CBP Form 7501 (Entry Summary); in the EU, the Single Administrative Document (SAD).
U.S. entries are filed electronically through ACE (Automated Commercial Environment). The Entry Summary captures HTSUS classification, declared value, country of origin, importer of record, duty calculation, and any special-trade-program claims.
Most importers file through a licensed customs broker. The broker is the regulated entity that signs the declaration; the importer of record is the legal party responsible for duty payment and compliance.
Declarations are subject to audit. CBP can issue a Request for Information (CF-28) or a Notice of Action (CF-29) months after entry, and back duties plus penalties apply if the original filing was incorrect.
Related terms
- HTS code (Harmonized Tariff Schedule)An HTS code is the standardised classification number assigned to a commodity for customs purposes. The first six digits are globally harmonised under the WCO Harmonized System; further digits are country-specific.
- Commercial invoiceA commercial invoice is the seller's bill to the buyer for an international shipment, listing goods, quantities, prices, and terms. It is the central document for customs valuation in most jurisdictions.
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