{"@context":"https://schema.org","@type":"DefinedTerm","name":"Customs Bill of Entry","description":"The Customs Bill of Entry formally opens the import clearance procedure when goods arrive at a border point or port. Filed by the importer or their customs broker with the competent authority, it records the commodity description, quantity, declared customs value, country of origin, and the applicable Harmonized System tariff heading. Customs officers use this data for risk profiling, decide whether a physical examination is warranted, and calculate duties and taxes due. The Bill of Entry is a c","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/customs-bill-of-entry","inLanguage":"en","dateModified":"2026-06-16T08:02:23.805961","citation":"https://taxation-customs.ec.europa.eu/customs-4/union-customs-code_en","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/customs-bill-of-entry","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"Customs Bill of Entry · The Customs Bill of Entry formally opens the import clearance procedure when goods arrive at a border point or port. · Quelle: https://taxation-customs.ec.europa.eu/customs-4/union-customs-code_en"}