When must the importer file an entry summary?

The correct timing for filing an entry summary is specifically outlined in customs regulations. An importer must file the entry summary after the goods have been examined. This is crucial because the examination of goods is part of the customs process that confirms whether the import complies with all necessary regulations, including classifications and any potential duties.

Once the examination is complete, the entry summary provides detailed information about the imported goods, including their classification and the duties owed. Filing this summary after the examination ensures that all issues or discrepancies identified during inspection can be addressed before finalizing the entry, thus preventing any potential legal or financial complications.

The timing is dictated by the customs process, which aims to ensure compliance and facilitate accurate assessment of duties and taxes based on the confirmed nature of the goods. This highlights the necessity of an examination before filing, which helps in collecting accurate data for customs purposes.