ABSTRACT
All goods entering the United States are subject to certain customs procedures regardless of their value or dutiable status. Duties accrue upon the imported merchandise on arrival of the vessel within the customs port (or on arrival of the merchandise within the territory of U.S. Customs and Border Protection [CBP] for other means of transport). The making of an entry is generally required within fi ve working days after arrival of the importing vessel or aircraft. “Entry” is the act of fi ling the necessary documentation with the customs offi cer to secure the release of imported merchandise. If entry is not made within fi fteen calendar days after arrival of the goods, the goods are placed in a warehouse at the risk and expense of the importer. They may be sold at public auction if entry is not made within six months from the date of importation. Goods subject to depreciation (perishables) and explosive substances may be sold earlier (International Perspective 18.1).
