Consumption Entry

902

A consumption entry is a customs declaration filed to allow imported goods to enter the commerce of a country after applicable duties, taxes, and regulatory requirements are satisfied. In the United States, for example, it is filed with customs authorities when goods are intended for domestic use rather than temporary storage or re-export. The importer or customs broker submits documentation including the commercial invoice, bill of lading, packing list, and applicable certificates. Duties and taxes are calculated based on classification, valuation, and country of origin. Once customs officials review and approve the entry, the goods are released for distribution, sale, or use within the domestic market. A consumption entry differs from other types of entries, such as warehouse entries, where goods may be stored under bond without immediate duty payment. Accurate filing is essential to avoid penalties, audits, or shipment delays. Consumption entries ensure that imports comply with trade laws, safety standards, and revenue collection requirements.