How to Read a CF 7501 Entry Summary: Line-by-Line Guide

What Is a CF 7501?

The CBP Form 7501, also called the Entry Summary, is the official document that declares imported merchandise to U.S. Customs and Border Protection. It's filed by your licensed customs broker after your goods clear the port, and it is the legal record of what was imported, how it was classified, and what duties were paid.

Every import shipment valued over $2,500 (formal entry threshold) has a CF 7501 on file with CBP. Your broker should provide you a copy for every shipment. If they haven't, request them — these documents are essential for duty audits, IEEPA refund claims, and verifying that your goods were classified correctly.

Key Fields Explained

Block 1 — Entry Number

A unique 11-character identifier assigned to the entry (e.g., 123-4567890-8). The first three digits are the filer code (your broker's identifier), followed by a 7-digit number, followed by a check digit. This number is what CBP uses to look up the entry in their system. Keep it for any protest or refund filing.

Block 3 — Entry Type Code

The two-digit code indicating the type of entry. The most common for commercial imports are:

Most Amazon FBA shipments use entry type 01. If you see 03, your goods may be subject to antidumping or countervailing duties in addition to standard tariffs.

Block 5 — Port of Entry

The 4-digit CBP port code for where the entry was filed (not necessarily where the goods physically arrived). Common codes: 2704 (Los Angeles), 1001 (New York/Newark), 3801 (Savannah). The port matters for some tariff audit purposes and for identifying which CBP field office has jurisdiction over an inquiry.

Block 24 — Line Items (HTS, Description, Duty)

This is where the classification work is documented and where most errors appear. Each line item shows:

• HTS number — the 10-digit code your broker used to classify the goods
• Description — the goods description (often abbreviated)
• Quantity and unit of measure
• Entered value — the customs value (typically transaction value = what you paid the supplier)
• Calculated duty — the duty assessed on this line
• Duty rate — the rate used (this may show only the base MFN rate; additional duties appear separately)

Block 32 — Other Fee Summary (IEEPA and Section 301 Lines)

Additional tariffs — including Section 301 and IEEPA — are recorded in the "Other Fee Summary" section, often coded separately from the base duty. Look for:

• HMF (Harbor Maintenance Fee) — 0.125% of dutiable value, collected for most ocean entries
• MPF (Merchandise Processing Fee) — 0.3464% of dutiable value (min $29.66, max $575.35)
• Section 301 additional duty — often listed under Chapter 99 code (9903.88.03 for List 3, etc.)
• IEEPA tariff lines — during the April 2025 – February 2026 period, these appear as additional assessments, sometimes coded under 9903 Chapter 99 provisions

Spotting Classification Errors

Your customs broker files the 7501, but you are ultimately responsible for its accuracy. These are the most common errors to look for:

• Overly generic HTS codes — "other articles of plastics" or "other articles of metal" when a specific code exists. Generic codes are fine when nothing more specific applies, but they're often used when a specific code would produce a lower rate.
• Wrong country of origin — especially for products assembled in one country from components manufactured in another. Country of origin for tariff purposes is determined by the "substantial transformation" test, not where the goods were shipped from.
• Missing or wrong Chapter 99 provision — Section 301 goods should reference the correct 9903.88.XX code. If a Section 301-subject good doesn't have this reference on the 7501, duties may have been underpaid (your liability) or the goods may have been misclassified onto a non-subject heading.
• Incorrect entered value — customs value should include the cost of goods plus certain assist values (tooling, design work supplied to the manufacturer) but should not include duty or domestic freight.

How to Use the 7501 in a Duty Audit

When you run an HTS classification audit, the 7501 provides the reference point: what code was actually used and what was actually paid. A good audit compares your 7501 lines against:

• The current USITC schedule to verify the code still exists and the rate is correct
• Alternative HTS codes that could have been used under a different GRI argument
• CBP CROSS rulings for similar goods to assess how CBP has historically classified the product category
• Section 301 list coverage for both the current code and any alternatives

Organizing your 7501s by product SKU and year gives you the data you need to calculate total annual duty paid per product — and the potential savings from reclassification.

Requesting Copies of Your 7501s

If your broker hasn't been providing 7501 copies routinely, request them. You're legally entitled to them as the importer of record. You can also request copies of specific entries directly from CBP through the ACE portal or via a FOIA request, though the broker route is faster.

Retain all 7501s for at least five years — CBP's statute of limitations for duty underpayment is generally four years, and IEEPA refund claims require documentation from the 2025–2026 IEEPA period.