Form 7501 field by field: what each box means and where errors hide

What is Form 7501 and why does each box matter after filing?

CBP Form 7501, the entry summary, is the importer's declaration of what was imported, where it came from, what it is worth and what duty is owed. CBP uses it to determine appraisement, classification and origin. Most entry summaries are transmitted electronically through ACE; the printed 7501 is the layout of the same data, and CBP's instructions (revision 02/26) define each box.

After filing, the 7501 is the record that liquidation, refunds, protests and CBP reviews all work from. Under 19 CFR 141.61, an electronic entry summary is certified by the importer of record or its broker as true and correct to the best of their knowledge. An audit tests that certification one box at a time.

This page follows CBP's instructions block by block: what goes in each box, the error audits find most and the document the box should agree with. For how these checks combine into an audit of every line, see the post-entry audit pillar.

Which header blocks identify the entry and its dates?

Block 1, Entry Number. A three-character filer code, a seven-digit number and a check digit. It is the key every later action uses, from a post-summary correction to a CAPE refund declaration, so the broker's export, the 7501s and the broker's invoices should list the same numbers with no duplicates.

Block 2, Entry Type. The codes that matter most in audits are 01 (consumption), 02 (quota/visa), 03 (AD/CVD), 06 (foreign trade zone) and 21 (warehouse). Common error: goods covered by an AD/CVD order entered as type 01, so no case number or deposit appears. CBP's PSC guidance allows a correction between 01 and 03 and no other type change.

Blocks 3 and 6 hold the summary filing date and the port of entry; the port cannot be changed by post-summary correction.

Block 7, Entry Date. The date the goods were released, except for immediate delivery, quota goods or where the filer requested another date, and the date of withdrawal for a warehouse withdrawal. This is the date that usually decides which duty measures applied, because proclamations and orders are written for goods "entered for consumption" on or after a date. Common error: a line filed with the stack from before a rate change although the entry date falls after it. Agree with: the release date in ACE and the arrival documents.

Block 11, Import Date. For vessel cargo, the date the vessel arrived within the port limits with intent to unlade; for other modes, the date the goods arrived. It can differ from the entry date by days or weeks. Agree with: the bill of lading and the carrier's arrival notice.

Which blocks describe the shipment and its route?

Block 9, Mode of Transport. A two-digit code: 10 and 11 for vessel, 20 and 21 rail, 30 to 34 road, 40 and 41 air, 50 mail. Mode matters to money because the harbor maintenance fee under 19 CFR 24.24 applies to vessel cargo at covered ports. Common error: HMF charged on an air or truck entry, or missing on a vessel entry.

Block 12, B/L or AWB Number. For vessel or rail, a four-character SCAC prefix followed by up to twelve characters. A mismatch with the bill of lading is how you find a 7501 paired with the wrong shipment.

Block 13, Manufacturer ID (MID). A code built from the name and address of the manufacturer. Non-textile shipments may use the invoicing party (the manufacturer or another direct supplier); textiles must use the actual manufacturer. Common error: a forwarder's details, or on textiles a trading company's, used instead of the maker, which hides the true producer for AD/CVD and origin purposes. Agree with: the commercial invoice.

Blocks 14 and 15, Exporting Country and Export Date. The country the goods were shipped from and the date the carrier left it. Block 14 exists so that it can differ from origin; it should never simply be copied into block 10.

Blocks 8, 16 to 20 and 25 record the carrier, in-bond movement, missing documents, ports of lading and unlading and the location of goods. Agree with: the bill of lading or air waybill. Where block 18 lists a missing document, such as code 01 for the commercial invoice, check that it was supplied later.

Which blocks record origin and the metal countries?

Block 10, Country of Origin. The ISO code of the country of manufacture, production or growth, or of the country where the goods last underwent a substantial transformation. The instructions are explicit that when goods are invoiced in or exported from another country, the actual origin is reported. When an entry covers several origins, block 10 says "MULTI" and each line carries its own code in column 31 with the prefix "O". Goods of Canadian origin are generally reported with a province code rather than "CA".

Origin decides whether Section 301 applies, which IEEPA order applied to goods entered before February 24, 2026, whether an AD/CVD order covers the goods and whether a trade-agreement rate is available. Common error: the export country or the invoicing party's country entered as origin. Agree with: the certification of origin and the supplier's manufacturing records.

Block 21, Country of Melt and Pour. For steel articles covered by the Section 232 steel measures: the country where the raw steel was first produced in liquid form and poured into its first solid shape. The 7501 instructions say it must be reported even when the Section 232 duty does not apply.

Blocks 22, 23 and 24, Countries of Smelt and Cast. For aluminum articles covered by the Section 232 aluminum measures: where the largest and second-largest volumes of new aluminum were smelted, and where it was last cast. Aluminum made only from recycled metal has its own rule, which the importer must be able to prove.

Agree with: mill certificates and smelter declarations. An empty block, or "OTH" where the instructions call for a specific country and the certificate names one, is a finding even when the duty was right.

Which blocks identify the parties, the bond and where refunds go?

Blocks 4 and 5 hold the surety code and bond type (8 continuous, 9 single transaction).

Blocks 26 and 27, Consignee and Importer Number. The IRS EIN, SSN or CBP-assigned number, matching the identities filed on CBP Form 5106. The importer of record cannot be changed by post-summary correction; CBP's PSC guidance routes that change through CBP Form 3347.

Block 28, Reference Number. The number of the party to whom refunds, bills and notices of extension or suspension are sent, when that party is not the importer of record and a CBP Form 4811 is on file. When a refund is due, this is the block that decides who receives it.

Block 29, Ultimate Consignee Name and Address, with the state of destination, and Block 30, Importer of Record Name and Address. The instructions say the importer of record on the invoice should be the same party as on the 7501, unless the 7501 shows a licensed customs broker. Agree with: the commercial invoice, the purchase order and the importer's own records.

What goes in each line column?

The line columns are where the duty is decided. CBP defines a line as a commodity from one country with its own quantity, value, HTS number, rate and duty.

Column 31, Line Number. Lines are numbered from 001. Below the number sit the special program indicator (SPI), for example the code for USMCA, placed right before the HTS number it applies to, and the line-level codes when a header block says MULTI. An SPI claims a trade-agreement rate and, for goods originating under USMCA, removes the merchandise processing fee under 19 CFR 24.23(c)(3). Common errors: an SPI with no valid certification of origin behind it (underpayment), or none on goods that qualified (overpayment, recoverable by a 1520(d) claim within one year of importation). Agree with: the certification of origin and the supplier's rule-of-origin analysis.

Column 32, Description of Merchandise. A description detailed enough to classify the goods. Common error: a generic description ("parts", "accessories") that cannot support the HTS number next to it. Agree with: the invoice description, which 19 CFR 141.86 requires to give the name, grade or quality and marks under which the goods are sold.

Column 33A, HTS Number. The full 10-digit number, formatted as in the HTS. Ruling numbers go underneath with the prefix "RLNG". Goods classified the same way but not covered by the ruling need their own line. Sets classified under GRI 3(b) or 3(c) use an "X" line for the set's rate and "V" lines for each article.

CBP's guidance on additional duties fills in what the 7501 instructions leave out: each article goes on one line with its Chapter 1 to 97 number and every Chapter 99 number that applies (Section 232, Section 301, IEEPA for goods entered before February 24, 2026, Section 122 for goods entered February 24 to July 23, 2026, the Section 301 forced-labor headings for goods entered from July 24, 2026, and any exception heading), each with its own rate and duty. The entered value stays on the Chapter 1 to 97 number (CSMS # 68340863). The stacking errors (a measure missing, an exception without basis, an old rate after a change) are worked through on why your entry shows the wrong duty stack. Agree with: the HTS and the proclamations, orders and CBP guidance for the entry date. You can check a single code, origin and date in the duty calculator.

Column 33B, AD/CVD Case Number. The Commerce case number, using the exporter's own case where it has one, then the producer's or the combination's, then the "all others" case with the 000 suffix. Common error: an "all others" case used for an exporter with its own rate, or the reverse. Agree with: the exporter and producer named on the invoice and the scope of the Commerce order.

Columns 33C and 33D hold the textile category and the line-level fees, such as the merchandise processing fee (MPF). Column 34 holds the gross weight in kilograms and the manifest quantity, which should agree with the packing list and bill of lading.

Column 35, Net Quantity in HTS Units. The quantity in the unit the HTS specifies for the number, with the unit after the figure, and both units where the HTS gives two. Where the HTS shows "X", no quantity is reported. This box sets the duty on any specific or compound rate. Common errors: pieces reported where the HTS unit is kilograms, gross weight reported as net or a quantity that does not match the packing list. Agree with: the invoice and packing list, converted to the HTS unit.

Column 36A, Entered Value. The US dollar value under 19 U.S.C. 1401a, in whole dollars. For most imports that is the transaction value: the price paid or payable plus the additions in 19 CFR 152.103(b) (packing, selling commissions, assists, royalties and license fees, and proceeds to the seller). Common errors: international freight and insurance left inside a CIF price, assists left out, the wrong exchange rate. Agree with: the commercial invoice, proof of payment and any assist or royalty agreements.

Column 36B, Charges. Freight, insurance and other costs of bringing the goods from the port of export to the first US port, shown with a "C" prefix under the entered value. They are reported but not dutiable. Agree with: the freight invoice.

Column 36C, Relationship. "Y" or "N" for whether buyer and seller are related under 19 CFR 152.102(g). A "Y" means the price has to pass the related-party tests to be used as transaction value. Agree with: corporate ownership records.

Column 37A, HTS Rate. The rate as printed in the HTS: free, ad valorem, specific or compound, with each Chapter 99 rate opposite its own number. Columns 37B to 37D hold the AD/CVD rate, the internal revenue tax rate and visa, certificate or license numbers.

Column 38, Duty and IR Tax. The duty, AD/CVD, tax and fees for each rate, placed opposite the rate it comes from. Recompute every amount: arithmetic errors are rare in electronic filing, but a rate applied to the wrong base shows up here: a value that still includes freight, or a Section 232 rate on the wrong value for the entry date (the whole value instead of the metal content on a derivative entered before April 6, 2026; the metal content instead of the full customs value from that date, under Proclamation 11021).

What do the totals and the declaration mean?

Other fee summary (for block 43). Each fee with its collection code (MPF 499, HMF 501) and AD/CVD only when actually deposited. The MPF is reported as the actual amount, the minimum or the maximum for the entry; HMF of $3 or less is not collected when it is the only payment due. Agree with: 19 CFR 24.23, 24.24 and the fee table for the entry's fiscal year.

Block 39, Total Entered Value. The sum of the line values, which should agree with the invoice totals after the non-dutiable charges come out.

Block 40, Declaration. The importer of record or agent declares, among other things, that the documents fully disclose the true prices, values, quantities, rebates, drawbacks, fees, commissions and royalties, and that goods or services provided to the seller free or at reduced cost are disclosed. That last clause is the assist rule in plain words. An audit that finds an undisclosed assist has found a statement in this block that was not true.

Blocks 41 to 44, Duty, Tax, Other and Total. Estimated duty excluding AD/CVD, tax, AD/CVD and other fees actually paid, and their sum. Deferred tax and bonded AD/CVD are left out of the total.

CBP use boxes. Next to the totals, the paper form has boxes for CBP's liquidation code and the ascertained duty, tax, other and total. Where they are filled in, they show CBP's figures at liquidation; a difference from blocks 41 to 44 means CBP changed the entry, and the protest clock runs from that liquidation.

Blocks 45 to 47 hold the declarant's signature or electronic certification, the filer's details and the file number, often the easiest way to match a 7501 to your own purchase order.

Which document should each box agree with?

How do you check a Form 7501 field by field?

1. Collect the file for one entry: the 7501 or the broker's export lines, the commercial invoice, packing list, bill of lading and any certificates or rulings.
2. Check the header (blocks 7 to 20) against the bill of lading and arrival notice, and the parties (blocks 13, 26 to 30) against the invoice.
3. Check origin: block 10 and blocks 21 to 24 against the certificates.
4. Check each line: columns 32 and 33A against the product, the Chapter 99 numbers against the rules for the entry date, column 35 against the packing list, columns 36A and 36B against the invoice and freight bill.
5. Recompute column 38 and the totals, including the MPF minimum and maximum and the HMF.
6. Record each difference with the box, the document and the dollar effect, then find every other entry with the same pattern in the broker's export. The time you have to correct each one is set by its liquidation date; see how long you have to fix a past entry.

TariffSense reads entry summaries and broker entry exports in any layout, matches each line to the invoice and packing list and runs these checks on every line against the rules for the entry date, with each finding showing the box, what was declared and the corrected value. The post-entry audit page shows what goes in and what comes back. For lining up the broker's numbers with your own, see reconciling broker entry exports with invoices and your ERP.

What should you do next on your own entries?

Take your three highest-duty recent entries through the steps above, starting with block 10, column 33A and column 36A, the boxes that move the most money. Note which source document you could not find for each box: a missing certificate or freight invoice is itself a finding, because it is the evidence CBP asks for first.