Entry Summary (CF 7501): Line-by-Line Breakdown for Importers

What the CF 7501 Is and Why You Should Read It

CBP Form 7501 — the Entry Summary — is the document your customs broker files with US Customs and Border Protection to formally import your goods into US commerce. It's the legal declaration of what you imported, how it was classified, what it was valued at, and how much duty was paid. As the importer of record, you are legally responsible for its accuracy — not your broker.

Most importers receive a copy of the CF 7501 with their broker's invoice and file it without reading it. This is a mistake. The 7501 is your primary tool for catching classification errors, verifying that duties were calculated correctly, and building the documentation record you need for IEEPA refund claims or CBP audit responses.

The Header Section: Entry-Level Information

Box 1 — Entry Number

A unique 11-character alphanumeric identifier assigned by CBP. Format: filer code (3 chars) + entry number (7 digits) + check digit (1 digit). Keep this number — it's how you reference this entry in any CBP communication, protest filing, or audit response.

Box 2 — Entry Type Code

Identifies the type of entry. Common codes: 01 (consumption entry — the most common for imported goods entering US commerce), 06 (foreign trade zone consumption), 21 (warehouse entry), 23 (re-warehouse entry). If your broker filed a 21 (warehouse) instead of 01 (consumption), your goods are in a bonded warehouse and duties haven't been collected yet.

Box 3 — Summary Date

The date the entry summary was filed. This is not the arrival date of your goods — it's when your broker completed the paperwork with CBP. The gap between arrival and summary date affects your duty payment timing and the start of CBP's liquidation clock.

Box 4 — Surety Number and Box 5 — Bond Type

Your customs bond information. If box 5 shows "8" (continuous bond), you have an annual bond — the standard for regular importers. If it shows "9" (single transaction bond), you're paying a per-shipment bond fee, which is more expensive and usually a sign you should move to a continuous bond if you import regularly.

Box 7 — Port of Entry

The CBP port where your goods entered US commerce. This matters for choosing which port's customs office handles any subsequent correspondence, CF 28 (Request for Information), or CF 29 (Notice of Action).

Box 9 — Import Date

The date goods arrived in the US — either when the vessel arrived in port or when the air shipment was tendered to CBP. This is the date used to determine which version of the tariff schedule applies and whether any Section 301/IEEPA rates were in effect.

Importer and Consignee Section

Box 11 — Importer of Record Number

Your EIN (for US businesses) or CBP-assigned importer number. Verify this is correct — the IOR number determines who is legally responsible for the entry and who CBP will contact in an audit. If this box shows your freight forwarder's number instead of yours, your broker made an error that needs correction.

Box 14 — Exporting Country

The country from which goods were shipped, which is not necessarily the country of origin. A product made in China but shipped from a Vietnamese port would show "Vietnam" here. The country of origin is declared separately at the line level.

The Line Items: Where Classification Lives

The line item section is where most classification errors appear. Each line represents a distinct product with its own HTS code, duty rate, and value.

Box 28 — HTS Number

The 10-digit HTS code your broker used to classify this product. This is the most important field to verify. Compare it against your own classification research (use our free lookup tool to check any code) and against your supplier's commercial invoice. Discrepancies between what's on the invoice and what's on the 7501 can signal either an error or an intentional reclassification by your broker — both are worth investigating.

Box 29 — AD/CVD Case Number

Antidumping/countervailing duty case number, if applicable. If this box is populated, you're paying additional AD/CVD duties on top of regular tariffs. If you didn't know your product was subject to an AD/CVD order, this is a significant finding — AD/CVD rates can be 50–300%+ and are assessed separately from Section 301 or IEEPA duties.

Box 30 — Country of Origin

The declared country of origin for this line item. This determines Section 301 and IEEPA applicability. Verify it matches reality. If your goods are Chinese-origin and this shows "VN" (Vietnam), either your supplier provided a false certificate of origin or your broker made an error — both have serious consequences.

Box 33 — Entered Value

The customs value declared for this line, in USD. This is the basis on which all ad valorem duties are calculated. Compare against your commercial invoice. They should match. If entered value is significantly lower than your invoice price, your broker may have made a valuation error — or, in rare cases, followed your supplier's instruction to undervalue, which is customs fraud.

Box 34 — CHGS

Charges — additions to or deductions from the entered value. Freight and insurance between the foreign port and US port of entry are typically excluded from customs value under US valuation rules (FOB value). If your supplier quoted on a CIF basis (cost + insurance + freight), your broker should be deducting the overseas freight and insurance here.

Box 35 — Relationship

Indicates whether the buyer and seller are related parties (e.g., parent/subsidiary, same ownership). Related-party transactions face additional scrutiny on whether the transaction value reflects arm's-length pricing.

Box 38 — Duty Rate and Box 39 — IRC Tax Rate

The HTS duty rate applied and any Internal Revenue Code tax (applicable for alcohol, tobacco, certain chemicals). The duty rate here should match the rate for the HTS code in box 28. If it doesn't, there's an error in the filing.

The Fee Summary: Verifying What Was Paid

Box 40 — Total Entered Value

Total customs value for the entire entry. Sum of all line items' entered values.

Box 41 — HMTX/Superfund

Harbor Maintenance Tax (0.125% of dutiable value for ocean entries). Confirm it's calculated correctly on the entered value.

Box 43 — MPF

Merchandise Processing Fee (0.3464% of entered value, min $29.66, max $575.35). Verify it's capped at $575.35 for large shipments. Brokers occasionally miscalculate this on entries with multiple consignees or split values.

Common Errors to Look For

Reconciliation: Matching the 7501 Against Your Records

For each shipment, reconcile the CF 7501 against three documents: your purchase order, the supplier's commercial invoice, and your broker's invoice. The reconciliation checklist:

• HTS code on 7501 matches your internal classification record
• Entered value matches your commercial invoice (adjusted for any freight deductions if CIF terms)
• Country of origin matches your supplier's certificate of origin
• Section 301/IEEPA duty lines present if applicable (Chapter 99 reference codes)
• Total duty payment matches your broker's invoice for duties advanced
• MPF calculated correctly and not exceeding the cap

If you find discrepancies — particularly an overstated entered value or a missing Section 301 line — contact your broker immediately. Entries can be corrected via a post-summary correction before liquidation or protested within 180 days of liquidation. After that, the entry is final.

For a deeper dive into using the CF 7501 for IEEPA refund claims and spotting classification errors strategically, read our guide on how to read a CF 7501 entry summary. To check whether any of your current HTS codes are eligible for reclassification, run a free audit on lgistics.ai.