The documentation of importing goods is made through an "entry". At this point the importer is stating the type and value of the goods providing the basis for evaluating the right to import the goods and for calculating duties.

Importing means that you are bringing goods into the commerce of a country. Under this condition the government enforces the right to collect duties. If goods are not going to be sold in the US then duties can be deferred until you prove the goods have been exported. If this process is not planned ahead it is possible to "draw back" duties paid with proper documentation once the goods have been exported.

Goods coming into the US must have an owner. This person is referred to as Importer of Record and must be a US citizen. This is true even if the goods are being imported for a company based in another country.

All goods entering the US must be described or classified to the satisfaction of the US Government. This process is sometimes referred to as "coding". The US government through CBP has the final say on the classification of goods.

The owner ship or rights to the form the goods take are also important. CBP also reviews trademarks and other indications of Intellectual Property (IP) rights.

With the advent of Import Security Form filings also called 10+2 CBP must be advised of goods coming to the USA prior to loading containers on ships in the exporting countries. At this point in time (2/2010) the HTS designations made on ISF declarations may be changed before the goods physically arrive in the USA but that is likely to change.

HTS codes are also used to gather statistics about the goods entering into the USA like the square meters of plastic sheet for tape and square centimeters of reflective surface for mirrors.

Along these lines CBP collects data on wood products for APHIS (Lacey Act) and data on the square centimeters of mirrors imported. This means extra data must be supplied along with the HTS codes and the economic value i.e. Genus & Species and Country of Harvest.

Entry is a legal term relating to declaring the time, type, owner ship and value of imported goods becoming part of the commerce of the USA. Although the documentation and declaration of entry may be made by the importer of record it is usually done by the service of a Customs Broker, licensed to make entries on behalf of a qualified importer.

Duties owed to the US government are recognized when the goods are "entered" into the USA. The idea of entry and associated duties is complex. There are schedules related to making declarations of the entry, value of the goods, timing of payments, means of payments, quotas,...

As mentioned in an earlier topic it is possible an entry is not "realized" because the goods are not actually brought into the commerce of the USA. It is also possible that goods are kept in a Trade Free Zone or a Bonded Warehouse until they are entered, forestalling the payment of duties.

CBP has the right and obligation to refuse the entry of goods that do not meet any and all requirements for entry. This means they can prohibit unloading or quarantine goods to restrict entry into US commerce.

Duty to be paid depends on the nature or "essence" of the goods imported, their value and the Country of Origin. The trade policy of the US allows some countries to import their goods with reduced or zero duties.

In the case of the North American Free Trade Agreement (NAFTA) this reduces the costs of the flow of goods for our major import/export partners. For counties like Peru and Indonesia and regions like the Caribbean reductions in duties are meant as economic stimulus and relief.

The US government cares that entries are made correctly. There is also a recognition that full knowledge and definition of classification and valuation of goods may evolve and become more complete after the initial entry of goods. This "period of interest" may last up to 1 year and it allows for the government or the importer of record to restate the declaration and resolve differences.

It is the responsibility of the importer of record to correct any and all discrepancies discovered in this period. Errors found at any point during this time may lead to recovery of duty, additional payments and potentially fines. If the government finds sufficient "negligence" beyond common error (transcription etc.) on the part of the importer and broker then they may press criminal fraud charges.