What is the primary function of an importer when they file an entry?

The primary function of an importer when they file an entry is to classify and value the imported goods. This step is crucial because it determines how the goods will be treated under customs regulations, including the applicable tariffs and duties. Accurately classifying and valuing goods helps customs authorities assess whether imports comply with applicable trade laws and regulations. Proper classification also ensures that the correct amounts are paid and that the imported items are monitored for compliance with safety and quality standards, as different categories of goods may face different regulatory requirements.

While ensuring compliance with trade regulations, paying applicable duties and taxes, and examining goods released by Customs and Border Protection (CBP) are significant responsibilities of importers, they are secondary to the fundamental requirement of classifying and valuing the goods at the outset of the importation process.