Ace the 2026 CBP Border Patrol Agent Exam – Patrol Your Way to Success!

The Entry Summary form is a critical document within the customs process, primarily filed by the importer or their representative. This form is essential as it provides the necessary details about the imported goods, including description, value, and tariff classification, which is crucial for calculating the correct duties and taxes owed.

Importers are typically engaged in transactions where they bring goods into the country for commercial purposes, making them responsible for ensuring compliance with customs regulations. While a customs broker — who acts as an intermediary between the importer and customs — may assist in the process, the actual legal obligation to file the Entry Summary lies with the importer or their duly appointed representative.

This responsibility underscores the role that importers play in the customs process, as they are ultimately accountable for any declarations made regarding their imports. Understanding the roles and responsibilities in the customs process is key for anyone preparing for a career with border protection or customs enforcement, as it highlights the importance of accurate documentation and compliance in international trade.