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 U.S. Customs territory for other means of transport). The making of an entry is generally required within five working days after arrival of the importing vessel or aircraft. “Entry” is the act of filing the necessary documentation with the customs officer to secure the release of imported merchandise. If entry is not made within five days, 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 one year from the date of importation.
