CBP Form 3461 Entry/Immediate Delivery Explained

The container cleared on Monday, the trucker pulled it the same afternoon, and everyone treated the import as finished. Eleven working days later the broker's queue still held the CBP Form 7501 because a supplier had not sent the final invoice, and the port issued a liquidated damages claim against the importer's continuous bond. Nobody had lost goods or underpaid duty. The filing that secures release and the filing that settles duty had simply been run as one task.

CBP Form 3461, Entry/Immediate Delivery, is the release half of a two-step US import. Treating it as its own transaction, with its own documents, its own clock start and its own follow-up deadline, removes most late entry summary claims and stops a rate change from catching an import that was released before the new duty took effect.

• What this guide explains: what the 3461 and its electronic form, ACE Cargo Release, must contain; how "time of entry" is fixed; the 10-working-day rule for the 7501; immediate delivery under 19 CFR Part 142 Subpart C; and what happens when the summary is late.
• What it adds: a dated release-to-summary example in dollars with an Indian bill of entry beside it, a due-date query, a timestamped failure trace and a checklist for the entry desk.

What CBP Form 3461 does that the 7501 entry summary does not

The 3461 asks CBP to let the goods go; the 7501 tells CBP what is owed. Under 19 CFR 141.0a, "entry" is the documentation needed to secure release from CBP custody, while "entry summary" is the documentation CBP needs to assess duties, collect statistics and check other legal requirements.

Federal Register notice 2026-20170, CBP's October 2026 renewal of information collection 1651-0024, describes the form the same way. CBP officers use the 3461 data to confirm the consignee and shipment details and that a bond is on file, to close out the carrier's manifest, and to establish the obligation to pay estimated duties within the time set by law. The 3461 is also the delivery authorisation handed to the importing carrier.

Most importers never see a paper 3461. CSMS bulletin 15-000946 of December 2015 explains that the paper form is used for non-ABI entries, and for ACE entries only when CBP requires it for a cargo exam or during filer downtime. Brokers using ACE transmit the same release request electronically, and the two-step logic is unchanged.

The documents a 3461 release package carries under 19 CFR 142.3

A release request is complete only when five items reach CBP together: the entry form, evidence of the right to make entry, a commercial invoice, a packing list where appropriate, and any document another agency requires. Missing any one of them leaves the shipment held, however clean the classification.

• Entry form: CBP Form 3461 or its electronic equivalent; for goods from Canada or Mexico, 19 CFR 142.3(a)(1) allows CBP Form 7533 in its place.
• Right to make entry: evidence under 19 CFR 141.11, such as a carrier's certificate or the bill of lading showing the importer as consignee.
• Commercial invoice: 19 CFR 142.6 requires a description, quantities, values or approximate values, the eight-digit HTSUS subheading and the name and address of the party that invoiced the goods.
• Buyer or delivery premises: 19 CFR 142.3(a)(6) requires the name, street address and identification number of the US buyer, or of the premises receiving the goods when there is no known buyer.
• Bond: 19 CFR 142.4(a) bars release until a single entry or continuous bond on CBP Form 301 with the 19 CFR 113.62 conditions is on file.

Each entry also carries an 11-character entry number in the format XXX-NNNNNNN-N set by 19 CFR 142.3a: a three-character filer code assigned by CBP, a seven-digit number the broker or importer assigns, and a computed check digit. The same number then appears on the 7501, which is how CBP ties the summary back to the release.

ACE Cargo Release: the electronic 3461 and its data elements

ACE Cargo Release is the electronic filing that replaces the paper 3461 for most entries. CBP's Federal Register notice 2026-20170 says filers may submit Cargo Release data instead of the form and that the data set "consists of 12 required elements", with the carrier's own manifest data supplying the rest.

• Parties: importer of record; buyer name and address; buyer employer identification number (consignee number); seller name and address; manufacturer or supplier name and address.
• Goods: 10-digit HTSUS number, country of origin and estimated shipment value.
• Transport link: bill of lading or house air waybill number and the bill of lading issuer code, which let ACE match the release to the carrier's manifest.
• Entry identity: entry number and entry type.
• Optional data: container stuffing location, consolidator and ship-to party, plus Global Business Identifiers (LEI, DUNS or GLN) for supply chain parties, which CBP describes as voluntary.

ACE Cargo Release replaces the paper CBP Form 3461 by sending CBP the importer, buyer, seller, manufacturer, 10-digit HTSUS number, origin, bill of lading and value before arrival; under 19 CFR 141.68(e) no release is authorised until the conveyance arrives within the port limits with intent to unlade.

Because the carrier's data already sits in ACE, the broker can file Cargo Release well before the vessel docks. The notice says the design lets participants file earlier in the transportation flow. That early filing is where most delays are won or lost: a release transmitted at vessel arrival can still wait for agency review, while one filed days ahead usually shows its hold or release status before the container is discharged.

Time of entry decides the 10-working-day clock and the duty rate

"Time of entry" is not the filing date by default. Under 19 CFR 141.68(a), when entry documentation is filed without the summary, it is the moment CBP authorises release of any part of the goods, unless the importer asks on the filing for an earlier point. That timestamp then starts the 7501 deadline and fixes the duty rate.

• Default rule: time of entry is the time CBP authorises release of the merchandise or any part of it, under 19 CFR 141.68(a)(1).
• Goods already in port: the importer may request, on the entry documentation, that time of entry be the filing time, under 141.68(a)(2).
• Pre-arrival filing: the importer may request that time of entry be the time the goods arrive within the port limits, under 141.68(a)(3).
• Summary used as entry: when the 7501 serves as both documents, time of entry is when it is filed in proper form with estimated duties attached, under 141.68(b).
• Immediate delivery: time of entry is when the entry summary is later filed with estimated duties, under 141.68(c), not when the goods were released.

The duty consequence comes from 19 CFR 141.69: rates are those in effect at time of entry, subject to exceptions such as warehouse withdrawals and Executive Order provisions. When tariff actions take effect on a fixed date, the choice between release time, filing time and arrival time can decide which rate applies, so the election belongs in the importer's written instructions, not in a broker's habit.

Entry summary timing for a CBP Form 3461 release runs from time of entry under 19 CFR 141.68(a), which is normally the moment CBP authorises release; the 7501 with estimated duties is then due within 10 working days under 19 CFR 142.12(b), and duty rates follow 19 CFR 141.69.

The deadline itself is short and absolute. 19 CFR 142.12(b) requires the entry summary documentation, with estimated duties attached, within 10 working days after time of entry. Importers paying through ACE statements must also schedule the summary for a statement date within that window: 19 CFR 24.25(e) puts that duty on the ABI filer and says CBP will not warn the filer if the date given is late.

-- 7501 due date for released entries (illustrative SQL; adapt names to your schema)
-- t_entry  : time of entry per 19 CFR 141.68 (release, filing or arrival election)
-- us_holiday : federal holidays the port observes, maintained by trade compliance
SELECT e.entry_no,
       e.release_type,                         -- 'ENTRY_3461' or 'IMMEDIATE_DELIVERY'
       e.t_entry,
       (SELECT MIN(c.cal_date) FROM calendar c
         WHERE c.cal_date > CAST(e.t_entry AS DATE)
           AND c.is_weekday = 1
           AND c.cal_date NOT IN (SELECT h.day FROM us_holiday h)
           AND (SELECT COUNT(*) FROM calendar c2
                 WHERE c2.cal_date > CAST(e.t_entry AS DATE)
                   AND c2.cal_date <= c.cal_date
                   AND c2.is_weekday = 1
                   AND c2.cal_date NOT IN (SELECT h.day FROM us_holiday h)) = 10
       ) AS summary_due_date,                  -- 19 CFR 142.12(b) or 142.23
       e.statement_date                        -- must not fall after summary_due_date
FROM   released_entry e
WHERE  e.summary_filed_at IS NULL;

The query counts the tenth weekday after the time of entry that is not on the holiday table. Two conventions sit inside it and should be agreed with the broker in writing: whether the release day itself counts as day zero, and which holiday list applies. We treat release day as day zero and use the federal holiday calendar, then add a two-day internal buffer so the broker files by day eight.

Immediate delivery under 19 CFR 142.21: who qualifies and why

Immediate delivery lets goods leave CBP custody before a full entry is made, under a special permit issued on the same Form 3461. It exists for traffic where waiting for normal entry processing would be impractical, and the categories are closed: 19 CFR 142.21 lists them, and anything else needs Headquarters approval under paragraph (i).

• Land arrivals from Canada or Mexico: at the port director's discretion, with a Form 301 bond on file, under 142.21(a).
• Fresh fruit and vegetables: produce for human consumption from Canada or Mexico moving to the importer's premises within the port, under a continuous bond, under 142.21(b).
• US Government consignments: goods for a federal agency or official in that capacity, under 142.21(c).
• Trade fair articles: under 142.21(d) and 19 CFR 147.13.
• Quota merchandise: tariff-rate quota goods, and certain perishable absolute-quota goods, at the port director's discretion, under 142.21(e).
• Distant warehouse releases: release from a bonded warehouse ahead of the withdrawal when the warehouse is far from the customhouse, under 142.21(f).
• Split shipments and unassembled entities: incremental release of portions as they arrive, under 142.21(g) and (h).

The application uses the 3461 with the 142.3 documents, but 19 CFR 142.22(a) relaxes the invoice: a pro forma invoice, waybill or other document with an adequate description, quantities and approximate values may be used. Under 142.24(b), the value noted for each shipment may not be less than the invoice value. The goods are treated as still in CBP custody until a qualifying document is filed, as 142.22(b) sets out.

Immediate delivery releases goods on a CBP Form 3461 special permit before entry is complete; 19 CFR 142.23 then requires the entry summary or other 142.22(b) document, with estimated duties, within 10 working days after any part of the goods is released, and time of entry moves to that summary filing.

Missing the 7501 deadline: liquidated damages and lost privileges

A late entry summary is a bond breach, not a penalty case. 19 CFR 142.15 directs the port to demand liquidated damages immediately: the entire bond amount for a single entry bond, or, under a continuous bond, the amount that would have been demanded had the goods been released under a single entry bond. 19 CFR 142.27 applies the same rule to immediate delivery.

The amount depends on how CBP sizes bonds, which it now explains in its 2024 public guide on setting bond amounts. CBP's summary of that guide gives a minimum continuous bond of $50,000 and a minimum single transaction bond of $10,000. Relief is sought through a petition under 19 CFR Part 172; mitigation is common for a first lapse but cannot be assumed.

• Repeat lateness: under 19 CFR 142.13(a), CBP may require an importer who has repeatedly filed late, ignored a liquidated damages claim or filed error-filled summaries to file the 7501 with duties before any release.
• Immediate delivery suspended: 19 CFR 142.25 lets the port director withdraw immediate delivery privileges on the same grounds.
• Unpaid CBP bills: under 142.14 and 142.26, an importer with delinquent bills gets 10 working days after the notice to pay before the requirement extends to every port.
• Broker workaround barred: 142.13(d) and 142.25(b) forbid a broker from entering the goods under its own name and bond to get round these restrictions.

Separately, goods never entered at all follow a different track. Our ocean arrival notice guide covers the 15-day general order rule in 19 CFR 4.37 that starts when cargo lands, so this article stays with what happens after a release has been granted and the summary is still open.

India contrast: one bill of entry does both jobs before arrival

India has no separate release document followed by a later summary. The bill of entry under Section 46 of the Customs Act, 1962 is a single electronic integrated declaration that carries both the request to clear and the self-assessment of duty, and the order permitting clearance under Section 47(1) follows assessment and any examination.

Since the Finance Act, 2021 amended Section 46, the bill must normally be filed before the end of the day, holidays included, preceding the vessel's arrival, and it may be filed up to 30 days before expected arrival. Jawaharlal Nehru Custom House Public Notice 29/2021, implementing CBIC Circular 08/2021-Customs, lists exceptions for airports, land customs stations and seaport cargo from five neighbouring countries.

• Late filing charge: Regulation 4(3) of the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018 sets ₹5,000 a day for the first three days and ₹10,000 a day after that, capped under Regulation 4(4).
• Record keeping: Regulation 6 requires the authorised person to retain the assessed bill and supporting originals for five years from presentation.
• No post-release window: there is no counterpart to the US 10-working-day summary, because duty is assessed on the same declaration that obtains clearance.

The practical difference for a team running both markets is where the risk sits. In the US, the dangerous date is after release, when nobody is watching the container any more. In India, the dangerous date is before arrival, when the documents may not be final. The custodian's 30-day sale rule and late-charge waivers are covered in the arrival notice guide linked above.

Worked release-to-summary timeline in dollars and rupees

The figures below are illustrative. One container of industrial pumps, entered value $184,000, arrives at a US port and is released on Monday 23 November 2026; a matching shipment of ₹1,54,00,000 assessable value is cleared at Nhava Sheva. The duty rates are placeholders, not classifications.

Two checks prove the US row. Counting from Monday 23 November as day zero, the working days run 24, 25, 27 and 30 November, then 1, 2, 3, 4, 7 and 8 December, which makes the eighth of December the tenth. And because no time-of-entry election was made, the rate is fixed at release on the 23rd, not at summary filing on the 4th.

If the same pumps had come by truck from Mexico under an immediate delivery permit instead, time of entry would move to the summary filing on 4 December under 19 CFR 141.68(c). Any rate change taking effect on 1 December would then apply, which is the kind of difference a landed cost model should capture. Our MPF and HMF calculation guide covers the fee lines that ride on the same 7501.

Release checks a filing system can enforce and calls a broker owns

Most 3461 controls are dates and completeness tests that software can run without judgement. Classification, the time-of-entry election and the choice to use immediate delivery are decisions with duty consequences, and a licensed customs broker or the importer's compliance lead should make them.

The following trace shows how one open summary turns into a bond claim when only the release is monitored. Entry details are illustrative.

1. Mon 23 Nov 2026, 10:42: ACE returns a release message for entry number ending 2776 covering container MSKU 4410287; the broker's tool marks the shipment "cleared" and the importer's tracker closes the line.
2. Tue 1 Dec, 16:05: the 7501 draft fails the broker's own check because the supplier's final invoice adds a tooling charge, which changes the entered value; the draft waits for a corrected invoice.
3. Tue 8 Dec, 23:59: the tenth working day passes with the summary unfiled; no one is alerted because the importer's tracker shows the entry as complete.
4. Wed 16 Dec, 09:30: the port issues a liquidated damages claim against the continuous bond under 19 CFR 142.15; the broker files the 7501 the same day and the importer petitions under Part 172.
5. Control added: "cleared" is split into "released" and "summary filed"; an open summary on day 6 now pages the importer, who has authorised filing on the invoice in hand and amending once the final invoice arrives, using the correction route agreed with the broker.

Entry desk checklist for 3461 releases and 7501 follow-up

Run the release and the summary as two tracked events with separate owners and separate alerts. The checklist below is what we expect an importer and broker to agree in writing before the first shipment under a new bond or a new broker relationship.

Once the summary is filed, the next control is matching it to the purchase order, invoice and duty ledger, which our 7501 three-way match guide covers in detail; this article stops at the point the 7501 is accepted. If an exam is ordered at release, the hold and its costs are explained in our customs exam hold article.

Release and summary tracking touches broker data, ERP receipts and finance, like much of the work in our logistics and supply chain library. If you need an open-summary tracker or a broker data feed built into your landed cost process, you can describe your ports, brokers and volumes through our request for proposal form.