How Companies Pay Tariffs

To import goods into the U.S., the Importer of Record must register in ACE and obtain a customs bond. After arrival, entry data is filed for release, duties are paid via Form 7501, and CBP finalizes the entry through liquidation.

Infographic showing the U.S. import process: register in ACE and obtain a customs bond, submit entry data when goods arrive, undergo CBP risk assessment for release or examination, file Form 7501 and pay duties within 10 days, CBP reviews and liquidates the entry within up to 314 days, and the importer may file a protest within 180 days of liquidation.
July 1, 2026 Austin Viny 2 min read
Import/Export

How Companies Pay Tariffs

1. Establishing an Importer of Record

  • (a) Register Your Importer Identity
  • File Form 5106 (Importer Identity Form) with CBP which registers your business’s identifying details into CBP’s Automated Commercial Environment (ACE) database
  • You can either hire a customs broker to do this on your behalf or you can submit it directly to the CBP
  • Can be accomplished by either the importer themselves or their customs broker
  • (b) Purchase a Customs Bond
  • Can be done thru a surety or a licensed customs broker

2. Requesting Cargo Release

  1. To request the physical release of the goods from CBP custody, Filer or CB submits data mirroring Form 3461
  2. Other documents required include:Commercial Invoice, Bill of Lading, IOR, Preliminary HTS Codes and Estimated Quantity
  3. Once Form 3461 data hits ACE, CBP’s automated algorithms and targeting systems evaluate the risk profile of the shipment
  4. Depending on the risk assessment, CBP will either say the goods may proceed or are held for examination

3. Full Entry Summary and Payment (CBP Form 7501)

  1. w/in 10 days of cargo release importer must submit detailed Entry Summary (CBP Form 7501), which calculates and finalizes the payment of estimated duties, statutory taxes, and user fees
  2. Payment is usually debited thru ACH acct

4. Post-Release and Liquidation

  1. CBP reviewers finalize the transaction through a process called Liquidation
  2. CBP typically has 314 days to review or “liquidate” the entry
  3. This is the government’s formal closing of the entry file, verifying that all classification, valuations, and appropriate tariffs have been definitively paid or adjusted
  4. If CBP agrees with the math, the entry “liquidates.” Once liquidated, the transaction is legally closed unless a Protest (Form 19) is filed within 180 days.
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