Import Entry Filing Process

The import entry filing process is a critical stage in customs clearance, where shipment details are formally declared to the Bureau of Customs through the electronic system.

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What Is the Goods Declaration?

The Goods Declaration is the official record of the shipment. It includes the product description, quantity, value, tariff classification, and applicable duties and taxes. Accuracy here is essential - customs uses this declaration for assessment and compliance verification.

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Who Files the Declaration?

The declaration is typically filed by a licensed customs broker acting on behalf of the importer. The importer, however, remains ultimately responsible for the accuracy of all declared information.

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When Filing Takes Place

Filing is generally done upon arrival of the shipment or in advance through pre-arrival processing, depending on documentation readiness. Timely filing is important to avoid:

• Storage charges
• Delays in customs processing
• Disruptions in delivery timelines

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Supporting Documents Required

• Commercial invoice
• Packing list
• Bill of lading or airway bill
• Import permits (if applicable)
• Other regulatory documents

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Customs Selectivity and Processing

Once filed, the declaration is evaluated under the customs selectivity system, which assigns the shipment to a processing channel:

• Green Lane - minimal intervention, subject to post-audit
• Yellow Lane - documentary review
• Orange Lane - documentary review and X-ray scan; physical inspection if image is suspicious
• Red Lane - documentary review and full physical inspection

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Common Filing Issues

• Incomplete or inconsistent documentation
• Incorrect tariff classification
• Declared value doesn't match supporting documents
• Missing regulatory permits for controlled goods

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Filing errors discovered by customs during processing can result in delays, reassessment, or penalties. Working with an experienced customs broker reduces this risk significantly.