- Separate the two documents before preparing anything. The CBP Form 7501 entry summary review covers the second stage; this page covers the release stage. Writing both from one data sheet prevents the usual drift between release quantity and summary quantity.
- Assemble the release packet in the order the regulation lists it. 19 CFR 142.3 sets out what the entry documentation must contain:
The list that follows is the practical checklist: the entry form or its electronic equivalent, evidence of the right to make entry, the commercial invoice, a packing list where appropriate, and any other document a partner agency requires for the shipment.“Except as provided in paragraph (b) of this section, the entry documentation required to secure the release of merchandise must consist of the following”
19 CFR 142.3(a), Entry documentation required, eCFR, October 2026 - Fix the article identity before the description goes on the filing. Use the US HTS Code Lookup for the candidate line and the HS Code Finder when the product facts are still unclear, then verify the full line in the current official schedule. A release description that reads like a marketing title will not survive a summary review, and it tells the reviewer nothing about which candidate code is defensible.
- Reconcile the invoice and the packing list against each other. Quantities, unit values, line totals, origin, and weights should agree before either document leaves the seller. The Invoice Consistency Checker surfaces the conflicts, and the Packing List Generator keeps the package detail in a structure that matches the invoice lines instead of contradicting them.
- State the value basis once and reuse it everywhere. The Customs Value Calculator keeps the transaction value, the currency, and any additions on separate lines, which is what makes a later duty estimate explainable. If the declared price and the customs value differ, record why rather than quietly substituting one for the other; the customs value versus declared value comparison sets out the difference.
- Decide paper or electronic from the rule, not from habit. The same section closes the format question:
That is why the form is not obsolete in the way the question is usually asked. The instrument still exists in the regulation, the data is normally transmitted electronically through the entry system, and a paper copy is an exception that depends on the port and the filer rather than a separate compliance path.“The entry documentation identified in this section may be submitted to CBP in either a paper or, where appropriate, an electronic format.”
19 CFR 142.3(d), Entry documentation required, eCFR, October 2026 - Confirm the timing before the shipment is booked. Entry is generally required within 15 calendar days after landing under 19 CFR 142.2, and the entry summary is due within 10 working days after the time of entry under 19 CFR 142.12 when it is not filed at entry. Two different clocks run on two different documents, so put both dates on the shipment record.
- Check bond coverage and the immediate delivery route together. A special permit for immediate delivery releases merchandise before the entry documentation is filed, and Part 142 Subpart C adds its own time limit for filing that documentation afterwards. The single-entry versus continuous customs bond comparison is the right starting point for whether the coverage exists in the first place, and the informal versus formal entry page decides which process the shipment belongs to.
- Build the duty estimate on the same lines the summary will use. The Import Duty Calculator and the Landed Cost Calculator are estimate-only aids; their value is that base duty, additional duties, and fees stay separated, so a review can tell which layer moved when the entry summary is compared with the release packet.
- Record what was filed, when, and against which sources. Store the entry documentation, the invoice, the packing list, the candidate classification with the schedule edition used, and the verification date together. If the goods are reviewed months later, a dated record is the only thing that explains a past decision; the paid classification case workspace exists for that repeated-record job, not to replace the filing itself.
Guide
CBP Form 3461: What the Entry and Immediate Delivery Filing Does
CBP Form 3461 is the entry documentation that secures release of imported merchandise before the entry summary is filed. See what the filing contains, how it differs from CBP Form 7501, and which records to prepare.
Answer Summary
Preparation checklist
Form 3461 and Form 7501 are two different stages, not two names for one filing. The 3461 stage is about release; the 7501 stage is about the summary and the duty computation.
The regulation makes the form and its electronic equivalent interchangeable, so the current question is not whether the form exists but whether the entry data was transmitted completely and consistently.
Everything the filer puts on the release documentation has to agree with the commercial invoice, the packing list, and the summary, because a mismatch at release becomes a correction problem at summary.
When the entry summary is filed at the same time as the entry, the release form is not required at all, and the summary documentation may serve both purposes.
Required fields or decision table
Fields to prepare before the document draft
| Field or decision | What to prepare |
|---|---|
| Importer of record | The legal entity that is liable for the entry, with its identification number. The name on the entry must match the entity that holds the underlying purchase and production records, which is why the importer role is worth settling before the first filing. |
| Filer and entry number | The party transmitting the entry and the reference assigned to it. Record the filer contact and the entry number in the shipment file so a later broker or audit question can be answered from one place. |
| Port and entry date | The port where entry is made and the date the entry is presented. The entry must generally be made within 15 calendar days after landing, so the date is a compliance field, not a formality. |
| Carrier and arrival reference | The carrier, vessel or flight, bill of lading or tracking reference, and arrival date. These ties the release request to the actual movement and to any importer security filing already on record. |
| Article description and candidate HTS line | A plain-language description by material and function, plus the candidate HTS classification at the level the entry requires. Treat the code as a candidate until it is verified against the current official schedule. |
| Quantity, packages, and weight | The quantity by unit, the number and kind of packages, and the gross and net weight. These are reconciled against the packing list rather than copied from a sales order. |
| Value and currency | The transaction value, the currency, and the basis used. Keep the basis explicit, because customs value is not the same thing as the price shown on a retail listing or a marketplace payout. |
| Origin and export country | The country of origin supported by a production or supplier record, and the country of export as a separate field. Using the ship-from location as the origin is one of the most common data defects in a release packet. |
| Bond and release conditions | Whether the entry is covered by a single-entry or continuous bond, and whether an immediate delivery procedure is being requested. Bond coverage is a prerequisite question, not an afterthought. |
Step-by-step preparation
How to prepare the draft
Ecommerce example
How this looks in a seller workflow
A US seller imports a first production run of 600 units of a small kitchen accessory from a contract manufacturer. The factory ships on a commercial invoice that lists an abbreviated product name, a unit price, and a total, with the country of origin shown as the country of export. The freight forwarder asks for entry documentation so the container can be released from the port.
The release packet is prepared from the invoice, so the abbreviated description and the export country travel into the entry data unchanged. The summary is then prepared two weeks later from the same source. Nothing in the packet states the material composition, so the candidate HTS line rests on a product title, and the origin field still reflects where the container was loaded rather than where the goods were produced.
The workable sequence is different. The seller fixes the article identity by material and function, obtains a production statement for the origin, reconciles the invoice against the packing list line by line, and states the value basis once. The release packet and the summary are then generated from the same reconciled data sheet. Where the classification is still a candidate, it is recorded as a candidate with the facts that supported it, and the estimate is presented as estimate-only rather than as a filing outcome.
- Fix the article identity by material and function.
- Support the origin with a production record.
- Reconcile invoice and packing list before filing.
- State the value basis once and reuse it.
- Keep the release and summary data in one record.
Verification checklist
Review the record before it enters a shipment or filing workflow
- The importer of record is a legal entity with an identification number, and it matches the party holding the purchase and production records.
- The port, the entry date, and the arrival reference are recorded, and the 15-day entry window has been checked against the actual arrival date.
- The article description states material or composition and function rather than a marketing title.
- The candidate HTS line is recorded with the schedule edition and the product facts that supported it.
- The country of origin is supported by a production or supplier record and is not the ship-from country by default.
- Invoice quantities, unit values, line totals, and weights agree with the packing list before the packet is sent.
- The value basis and currency are stated once and carried unchanged into the summary stage.
- Bond coverage and any immediate delivery request are confirmed with the party that will file the entry.
- The verification date and the official sources used are stored with the shipment record.
Source-backed checks
What external guidance supports this workflow?
- 19 CFR 142.3: entry documentation requiredThe operative list of documents needed to secure release, the electronic-equivalent provision, the format rule, and the case where the summary serves as both entry and entry summary.
- 19 CFR 142.2: time for filing entryThe 15 calendar day entry window after landing, and the option to present entry documentation before arrival.
- 19 CFR 142.12: time for filing the entry summaryThe 10 working day window for the entry summary when it is not filed at the time of entry, with estimated duties attached.
- 19 CFR Part 142 Subpart C: special permit for immediate deliveryThe immediate delivery route, including the separate time limit for filing documentation after release.
- CBP Form 3461: Entry/Immediate Delivery for ACEThe agency posting of the form itself. Read the current version and instructions rather than an archived copy.
- CBP: entry summary processThe agency reference for the summary stage that follows release.
Internal workflow links
Use the same catalog data in the next review step
- Create a classification casePaid workspace: retain product facts, HTS candidates, evidence, risk notes, and exports in one review record.
- Run a catalog reviewPaid workspace: review repeated SKUs and platform CSV rows with source-separated credits and history.
- Open reviewed recordsPaid workspace: keep reviewed fields and mapped exports available for later shipment work.
- Compare plansCompare one-time and monthly credits for repeated customs-data workflows.
- Official sourcesVerify current CBP, USITC, agency, and carrier requirements before filing.
- MethodologySee how TariffCatalog separates facts, candidates, estimates, and final filing decisions.
- CorrectionsReport an outdated source or unclear workflow for editorial review.
Common mistakes
What to avoid
- Treating the release form and the entry summary as the same document, then filing one set of numbers for two different stages.
- Copying a marketing product title into the entry description instead of stating material and function.
- Using the country of export as the country of origin because that is what the invoice showed.
- Preparing the invoice and the packing list from different spreadsheets, so quantities and weights disagree.
- Presenting a candidate classification as a settled code, with no record of the facts that supported it.
- Assuming the form is dead because the data is transmitted electronically, and therefore skipping the data checks that the form represents.
- Missing the separate clocks: 15 calendar days for entry after landing, 10 working days for the summary after entry.
- Requesting immediate delivery without confirming bond coverage and the documentation deadline that follows release.
Editorial
Editorial review note
Written by the TariffCatalog Editorial Team for ecommerce document preparation workflows. The page is designed as a preparation checklist, not a filing outcome.
Maintained by Ryan Cole, with review focused on ecommerce catalog, document, and source-check workflow clarity.
Document requirements may be required differently by carrier, destination, shipment value, and product facts. Use the methodology, sources, and corrections pages to understand how the page is maintained.
Official source note
References to verify
Use official sources, carrier guidance, postal operator rules, and destination requirements to verify before filing or shipping.
USITC HTS
Use this official source when checking final classification, duty treatment, or customs requirements.
CBPUse this official source when checking final classification, duty treatment, or customs requirements.
EU TARICUse this official source when checking final classification, duty treatment, or customs requirements.
UK Trade TariffUse this official source when checking final classification, duty treatment, or customs requirements.
FAQ
Common questions
What is CBP Form 3461?
CBP Form 3461 is titled Entry/Immediate Delivery. It is the entry documentation presented to secure the release of imported merchandise, and 19 CFR 142.3 lists it, or its electronic equivalent, as part of the documentation required for release.
Is CBP Form 3461 still required?
Yes, in the sense that the regulation still requires the entry documentation, and the form or its electronic equivalent is named as part of it. The practical change is delivery: entry data is normally transmitted electronically rather than on paper, and a paper copy depends on the port and the filer. Saying the form is obsolete overstates it; the data requirement is still live.
What is the difference between Form 3461 and Form 7501?
They sit at different stages. Form 3461 relates to the release of the merchandise. Form 7501 is the entry summary, where the entry is summarised, the classification and value are stated for assessment, and estimated duties are deposited. Under 19 CFR 142.12, the summary is due within 10 working days after the time of entry when it is not filed at entry.
Does Form 3461 mean customs has released my goods?
No. The release decision belongs to CBP, and a release request or an electronic transmission is not itself a release. What the documentation does is give CBP the information needed to decide whether the merchandise may be released, which is a different statement from a release having occurred.
Who files Form 3461?
Usually the importer of record or a licensed customs broker acting for the importer. The importer remains responsible for the accuracy of the information even when a broker transmits it, which is why the underlying invoice, packing list, and classification record should stay with the importer rather than only with the filer.
Does Form 3461 decide the duty I will pay?
No. The release stage identifies the merchandise and the parties. Duty is assessed at the summary stage, and the amount depends on the classification, the customs value, the country of origin, and any additional measure that applies. Treat any number produced before the summary as an estimate that still needs verification.
What happens if the release data does not match the invoice?
A mismatch does not disappear at release; it usually resurfaces as a correction problem at the summary. Reconcile quantities, unit values, weights, and origin between the invoice and the packing list before the packet is transmitted, and record why any stated figure differs from the commercial document.
Disclaimer
TariffCatalog provides informational tools and preparation workflows only. Verify final classification, rates, document requirements, and filing treatment with official sources or licensed professionals.