GlossaryEN1 min readUpdated: Jun 24, 2026

Import Entry Filing

Import entry filing formally notifies the destination country's customs authority of incoming goods and is the prerequisite for their lawful release into free circulation.

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Last updated: 24 June 2026Published: 19 June 2025

Source: https://www.gov.uk/guidance/making-import-declarations

Category

Logistics concept

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1 min

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119

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Definition & Explanation

Import entry filing formally notifies the destination country's customs authority of incoming goods and is the prerequisite for their lawful release into free circulation. The importer or customs broker submits the entry declaration together with supporting documents—commercial invoice, packing list, certificate of origin, and any required licences or permits—declaring the commodity description, tariff classification, customs value, and country of origin. Customs verifies the submission, calculates applicable duties and taxes (import duty, VAT, and where relevant anti-dumping duties), and determines whether physical examination is warranted. Goods may only be released for domestic use once customs clearance has been granted. In most jurisdictions, filing must be done electronically, with mandatory data fields and deadlines set by national or supranational customs law.