Which one shows the duty paid?

CBP Form 7501 — the Entry Summary. It lists duty, tax, and fee amounts per HTS line. CBP Form 3461 is the entry document that triggers cargo release; it does not finalize duty.

How long after arrival is 7501 filed?

10 working days from cargo release under 19 CFR 142.12. Late 7501s incur penalties and can delay liquidation — and your refund.

Do I need both documents for a CAPE claim?

Your broker needs both. 3461 establishes the entry, 7501 establishes the duty paid. Without the 7501, CBP cannot calculate the refund amount.

Where do I download them from ACE?

ACE Portal > Reports > Entry Documents. 3461 and 7501 are both stored in PDF for 5 years from entry date.

← All answers

CBP Form 3461 vs 7501: What's the Difference?

● QUICK ANSWER

What is the difference between CBP Form 3461 and 7501?

Tariff Refund Credits·Updated 2026-04-22·~2 min read

● Quick answer

CBP Form 3461 (Entry/Immediate Delivery) is the release document that gets cargo out of CBP custody at the port. CBP Form 7501 (Entry Summary) is the formal declaration of classification, valuation, and duty, filed within 10 working days of release. 3461 is the fast-track release; 7501 is the binding entry filing that establishes duty liability under 19 USC 1484.

The two-step entry process

Under 19 CFR 142, a formal entry is a two-stage process:

Entry (Form 3461) — Filed before or at arrival. Provides basic information (consignee, carrier, bill of lading, estimated value) and authorizes CBP to release the cargo. Goods can be moved to the importer's premises once released.
Entry Summary (Form 7501) — Filed within 10 working days after release. Declares final HTS classification, valuation, duty calculation, and supporting fee breakdown (MPF, HMF, merchandise processing). This is the legal duty declaration.

For a refund analysis, you primarily work off the 7501. The 3461 is operational; the 7501 is compliance.

What Form 3461 contains

Form 3461 (the "entry" in casual trade parlance) includes:

Importer of record number (or bond sufficient to cover estimated duty)
Consignee
Country of origin
Carrier and bill of lading
Estimated value and duty
Broker filer code
Port of unlading

The 3461 is often filed before the ship arrives as an "Immediate Delivery" under 19 CFR 142.22, letting the cargo clear the port without delay.

What Form 7501 contains

Form 7501 is the binding legal document. It contains 40+ blocks of detail:

Complete HTSUS classification per line
Declared value (transaction value or other basis under 19 USC 1401a)
Duty calculation per line
MPF and HMF fees
Special trade program claims (USMCA, GSP if applicable)
Antidumping/countervailing duty indicators
Reconciliation and FTZ flags
Broker signature under 19 CFR 111

For CAPE refund purposes, the 7501 is your primary evidence. Block-by-block it shows the IEEPA duty line that CBP will refund.

Timing differences

Event	Form 3461	Form 7501
Filed	Before or at arrival	Within 10 working days of release
Purpose	Release cargo	Declare duty
Legal effect	Authorizes physical release	Establishes duty liability
Revisions	Limited; release is released	PSC within 300 days; CF-19 within 180 days of liquidation
Liquidation relevance	None	Liquidates ~314 days after entry

Which one matters for refunds

The 7501. Always. The 3461 does not establish duty liability; it just gets the goods out of the port. When you calculate refund exposure, pull 7501 line detail from ACE.

See CAPE Phase 1 eligibility for which entries qualify. See when does an entry liquidate for the 7501's liquidation clock.

Electronic filing

Both forms file electronically through ABI (Automated Broker Interface) into ACE. Paper filing is rare and typically limited to informal entries or special circumstances. Your broker's software (SmartBorder, DDi, Expeditors, etc.) submits both forms via ABI.

Reading the 7501 for refund work

Key blocks for a CAPE IEEPA refund analysis:

Block 1 — Entry number (format: filer code + entry + check digit)
Block 3 — Entry type (01 consumption, 11 informal, etc.)
Block 5 — Port code
Block 22 — IOR name and number — confirms who holds refund rights (see am I the importer of record)
Block 29 — Total declared value
Block 30-33 — HTSUS line detail with duty rates
Block 34 — Total entered value
Block 37 — Total duty paid
Block 38 — MPF
Block 39 — HMF
Block 41 — Total paid by importer

The IEEPA duty will appear as a separate line within Block 30-33 breakdown, identifiable by the special tariff HTS extensions (typically Chapter 99 subheadings).

The 10-day 7501 deadline

If the 7501 isn't filed within 10 working days, CBP can revoke the release authorization and demand the cargo back. In practice, brokers rarely miss this. But in a refund context, confirm the 7501 exists for each entry before starting CAPE filing.

Post-Summary Correction (PSC)

If you need to correct a 7501 after filing, a Post-Summary Correction under 19 CFR 149 can be filed within 300 days of entry (not liquidation). After 300 days or after liquidation, correction requires a CF-19 protest.

For IEEPA refunds, PSC is an alternative path for still-unliquidated entries. Most importers use CAPE directly; PSC is used for entries that need classification corrections in addition to IEEPA refund.

Calculate your tariff refund → /calculators/ieepa-refund

When does an entry liquidate? Approximately 314 days after entry. See liquidation date.

How do I find my entries in ACE? See ACE portal registration.

Am I the IOR? Check Block 22 of your 7501. See am I the importer of record.

Not legal advice. Customs business performed by licensed customs broker partners under 19 CFR 111.

Not legal advice. Customs business performed by licensed customs broker partners under 19 CFR 111. Refund amounts are estimates only and subject to CBP adjudication.