Customs & Trade Glossary
Every import term you need to know — defined in plain language.
Every import term you need to know — defined in plain language.
Customs terms are not just vocabulary. They determine who is legally responsible for an entry, which data goes into ACE, when duties are due, and what documentation CBP can request later. A term like importer of record defines liability; a term like entry summary points to the Form 7501 accounting record; a term like prior disclosure can change penalty exposure.
Use this glossary as a first pass when reading broker invoices, arrival notices, CBP forms, PGA holds, and compliance checklists. For step-by-step decisions, move from the definition to a related guide such as customs clearance, customs bonds, or who pays tariffs.
Definitions are written for U.S. importers and reflect practical filing context, not abstract trade theory. Always confirm final classification, valuation, origin, and duty treatment before an entry is transmitted.
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