Customs Entry Filing Deadlines: 15 Days to Enter, 10 to File

Key Points

• Merchandise must be entered within 15 calendar days of arrival in the United States under 19 CFR 142.2; failure to enter on time triggers general-order warehouse procedures.
• Once CBP releases the goods, the importer or broker has 10 working days to file the entry summary and deposit estimated duties under 19 CFR 142.12.
• Merchandise not entered within 15 days is subject to general-order warehouse storage under 19 CFR Part 127, at the importer's risk and expense.
• A late or missing entry summary can result in liquidated damages assessed against the import bond.
• Special entry types, including immediate delivery, carry different filing timelines that importers and brokers must track separately.

On this page

1. Direct answer: the two deadlines explained
2. The 15-calendar-day entry deadline
3. The 10-working-day entry summary deadline
4. What happens when deadlines are missed
5. Immediate delivery and other special entry types
6. What importers should do
7. Key references

The links in this article go to the primary documents: the regulations at eCFR and official CBP guidance pages themselves. Read the source.

CBP imposes two distinct deadlines on every shipment entering U.S. commerce. First, the importer of record must file entry documents within 15 calendar days of the merchandise arriving in the United States. Second, after CBP releases the goods, the importer has 10 working days to file the entry summary and deposit estimated duties. Missing either deadline can result in the goods being placed in a general-order warehouse or in liquidated damages being assessed against the importer's bond.

The 15-calendar-day entry deadline

19 CFR 142.2 establishes the baseline rule: entry must be made within 15 calendar days after the arrival of the merchandise at a port of entry. "Arrival" is generally the date the vessel, aircraft, or vehicle arrives at the port, not the date the cargo is offloaded or made available by the carrier.

What counts as "making entry"

Making entry within the 15-day window means presenting the entry documentation to CBP and, where required, posting the appropriate bond. The entry documents notify CBP that the importer intends to bring the merchandise into U.S. commerce and give CBP the information needed to determine admissibility and applicable duties. At this stage the importer is not yet required to pay duties; that obligation comes with the entry summary.

Counting the 15 days

The 15-day period is counted in calendar days, including weekends and federal holidays. Day one is the day after arrival. If the fifteenth day falls on a weekend or holiday, importers should not assume an automatic extension; the safest practice is to file before the last business day preceding that date.

The 10-working-day entry summary deadline

19 CFR 142.12 requires that the entry summary, together with estimated duty deposits, be filed within 10 working days of the time the merchandise is released by CBP. Unlike the 15-day entry clock, this deadline is measured in working days, which excludes Saturdays, Sundays, and federal holidays.

What the entry summary covers

The entry summary is the formal document on which the importer declares the HTS classification, country of origin, entered value, and applicable duty rates, including any Section 301, Section 232, antidumping, or countervailing duty obligations. It is also the document on which CBP bases liquidation. Accuracy at this stage is critical: classification or valuation errors discovered after liquidation require a protest or other post-entry remedy.

Separating the two clocks

The two deadlines run independently. Goods can be entered on day 14 and released by CBP that same day; the 10-working-day summary clock then starts from release, not from the original arrival date. In practice, many brokers file both the entry and the entry summary simultaneously, but the regulations do not require that.

What happens when deadlines are missed

General order: missing the 15-day entry deadline

Merchandise that is not entered within 15 calendar days is subject to general-order procedures under 19 CFR Part 127. The carrier or port authority sends the goods to a general-order warehouse, where storage accrues at the importer's expense. Goods held in general order for an extended period can ultimately be sold at public auction or abandoned. Retrieving merchandise from general order requires paying all accrued storage charges in addition to completing the entry.

Liquidated damages: missing the 10-working-day summary deadline

A late or missing entry summary exposes the import bond to a liquidated-damages claim. CBP may assess a liquidated-damages penalty under the bond's terms. The bond principal and surety are both liable. While CBP has discretion to mitigate such claims on a petition showing good cause, the better course is to meet the deadline in the first place. Repeated late summaries can draw heightened scrutiny during a CBP audit or focused assessment.

Interaction with 19 CFR 142.23

19 CFR 142.23 addresses situations where the entry summary is not filed timely. It sets out CBP's authority to demand the summary and take action on the bond when the importer fails to comply, reinforcing the consequence framework described above.

Immediate delivery and other special entry types

Not every shipment follows the standard 15-day/10-working-day sequence. CBP authorizes certain merchandise, including perishables, shipments for trade shows, and goods meeting other qualifying criteria, to be released under an immediate delivery permit before a formal entry is filed. Under immediate delivery, the carrier or importer may obtain release first, but the importer must then file the formal entry and entry summary within the timeframes specified for that entry type. The rules governing immediate delivery set a compressed filing window; importers using this procedure should confirm the applicable deadline directly in the regulation governing that entry type, as it differs from the standard 10-working-day rule.

Other specialized entry types, such as entries filed for merchandise withdrawn from a foreign-trade zone or entries covering bonded warehouse withdrawals, also carry their own timing rules. Importers operating in those environments should review the regulations specific to each entry type. For an overview of how FTZ entry consolidation works in practice, see our article on FTZ weekly entry filing.

What importers should do

• Track arrival dates systematically. Build the 15-calendar-day entry deadline and the 10-working-day summary deadline into your shipment-management workflow from the moment a vessel or flight arrival is confirmed, so neither clock is lost in the shuffle of day-to-day operations.
• Communicate release dates immediately. Because the 10-working-day summary clock starts at CBP release, not at arrival, brokers and importers must have a real-time process for confirming and logging the exact release date and time for every entry.
• Review entries for classification and valuation accuracy before filing the summary. Errors are far easier and less costly to correct before the summary is filed and liquidation begins than through a post-liquidation protest.
• Know your special entry procedures. If you use immediate delivery, bonded warehouse, or FTZ withdrawals, confirm the specific filing deadlines for each, as they differ from the standard two-step timeline.

Key references

• 19 CFR 142.2, Entry required within 15 calendar days of arrival
• 19 CFR 142.12, Entry summary and duty deposit due within 10 working days of release
• 19 CFR 142.23, CBP authority to demand a late entry summary and act on the bond
• 19 CFR Part 127, General-order warehouse procedures for unentered merchandise
• CBP Basic Importing and Exporting guidance, CBP overview of entry requirements for importers