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April 2026, question 64

Entry / Entry Summary · Entry and release

A customs broker timely and properly filed entry documentation (CBP Form 3461) for imported merchandise, without also filing an entry summary (CBP Form 7501), on September 15, 2025, and requested the time of entry to be on that same date. The merchandise, which was transported via vessel, had an estimated date of arrival of September 16, 2025. The merchandise arrived within the port limits on September 17, 2025. The merchandise was offloaded from the vessel on September 18, 2025. What is the time of entry?

  1. September 15, 2025
  2. September 16, 2025
  3. September 17, 2025
  4. September 18, 2025
Page from CBP's April 2026 exam booklet for question 64
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CBP's answer: C. C: September 17, 2025

Entry documentation filed without an entry summary is not treated as filed until the merchandise has arrived within the port limits with intent to unlade (141.68(e)). Because the importer asked for entry on filing but the goods had not yet arrived on September 15, the time of entry is when the merchandise arrives within the port limits, September 17 (141.68(a)(3)). That is C, not the filing date, the estimated arrival date or the offloading date.

The time the merchandise arrives within the port limits, if the entry documentation is submitted before arrival, and if requested by the importer on the entry documentation at the time of submission. 19 CFR 141.68(a)(3)
until the merchandise has arrived within the port limits with the intent to unlade 19 CFR 141.68(e)

Search for: time of entry when entry documentation is filed without entry summary

CBP's key cites: 19 CFR 141.68(a)(2); 19 CFR 141.68(e)

Question and key from CBP's April 2026 exam and answer key. The walk-through is ours; quotes are from the pinned editions in the reference viewer (HTSUS 2026 Basic, 19 CFR 2025 edition).