Who Has the Right to File a Customs Entry? A Complete Guide for Importers and Freight Forwarders
One of the most frequently misunderstood rules in US customs law is who actually has the right to file a customs entry. Many importers and logistics providers assume that if they have the goods, or if they are named on the shipping documents, they can file. They cannot. The right to make entry is legally restricted, and filing without the right is a violation of federal law.
This article is based on CBP Customs Directive 3530-002A, issued June 27, 2001, which clarifies the right to make entry under Section 484 of the Tariff Act of 1930. The June 2026 Executive Order on Strengthening Customs Enforcement has since added new layers to these requirements.
Quick Answer:
Only three parties have the legal right to file a customs entry in the United States: the owner of the goods, the purchaser of the goods, or a licensed customs broker designated by the owner, purchaser, or consignee. Freight forwarders, nominal consignees, and unlicensed parties cannot file. Even a licensed broker must have a duly executed power of attorney and a national permit before filing on a client’s behalf.
The Three Parties Who Can Legally File a Customs Entry
Under Section 484, only three categories of party have the legal right to make entry: the owner of the goods, the purchaser of the goods, or a licensed customs broker designated by the owner, purchaser, or consignee.
The terms “owner” and “purchaser” include buying and selling agents, parties importing on consignment or under loan or lease, parties importing for exhibition, and parties importing goods for repair, alteration, or further fabrication. What they do not include is a nominal consignee.
What Is a Nominal Consignee?
A nominal consignee is a party who appears on a shipping document but holds no ownership or financial interest in the goods beyond that document. Freight forwarders and express consignment operators are the most common examples. A nominal consignee cannot make entry in their own name, cannot appear as Importer of Record, and cannot serve as ultimate consignee when a broker files on their behalf.
Can My Freight Forwarder File the Customs Entry? Not on their own. A freight forwarder acting as a nominal consignee cannot file the customs entry and cannot appear as Importer of Record. This applies equally to consolidated shipments — a freight consolidator acting as consignee for multiple US purchasers is a nominal consignee for each consignment and cannot file entry for any of them, even with the actual owner’s knowledge or permission.
Who Can Sign the Entry Documents? Only the owner, purchaser, or a properly designated licensed customs broker may sign or certify the entry or entry summary — including electronic transmissions to CBP. A messenger who physically delivers entry documents is performing a clerical function and is not in violation — but they have no authority to sign or authorize the entry.
Are There Exceptions for Informal or Transportation Entries? Yes. Informal entries, entries for Immediate Transportation (I.T.), and entries for Transportation and Exportation (T&E) are not subject to these Section 484 restrictions. Immediate delivery procedures do not constitute “entry” under Section 484 — however, the subsequent formal entry and entry summary must comply fully with the right-to-make-entry requirements.
Can a Friend or Relative Clear Goods on My Behalf? Yes, but only when all three of the following conditions are simultaneously met: the importer is not a regular importer; the appointment is for a single, non-commercial shipment; and the agent is unpaid. If any one of these three conditions is not met, the exception does not apply.
The Three Requirements a Licensed Broker Must Satisfy
- A duly executed power of attorney — first and most important. Before a customs broker can file any entry on your behalf, they must have a properly executed POA on file — signed by a party with legal authority to bind your company, in place before the first entry is filed. A retroactive POA does not cure an unauthorized filing.
- A valid CBP license and national permit. CBP has moved from a district permit system to a national permit system. A licensed customs broker can file entries at any U.S. port of entry without maintaining a physical office at each location.
- Responsible supervision of all employees. Under 19 CFR 111.28, the licensed broker remains personally accountable for every employee conducting customs business under their license. This means training employees before they file, providing continuous training as regulations change, reviewing their work, and conducting random audits of completed entries.
What the June 2026 Executive Order Changed
The Executive Order on Strengthening Customs Enforcement signed in June 2026 added significant new requirements on top of Section 484 — it does not replace the existing rules.
- IOR eligibility tightened: new standards require importers of record to meet minimum domestic asset or bonding levels. Foreign importers may be restricted from future import activity if they fail to comply.
- Broker due diligence explicitly required: licensed customs brokers must now conduct greater due diligence of importer clients before filing entries on their behalf.
- Penalty mitigation reduced: importers are now generally responsible for at least 50% of assessed penalties.
- November 2026 deadline: the revised IOR eligibility standards take effect 180 days from the signing of the order.
What Happens When the Wrong Party Files?
Filing without the right to make entry is a violation of Section 484 of the Tariff Act of 1930. Consequences can include refusal of entry by CBP, penalties assessed against the unauthorized filer, potential seizure or detention of merchandise, and liability incorrectly attached to parties who did not intend to be Importer of Record.
Frequently Asked Questions
Can my freight forwarder file a customs entry on my behalf? Not on their own. A freight forwarder acting as a nominal consignee cannot make entry. They may designate a licensed customs broker to file, but the broker — not the freight forwarder — must appear as Importer of Record.
What is the most important thing a customs broker must have before filing on my behalf? A duly executed power of attorney. Without it, a licensed broker has no legal authority to conduct customs business on your behalf, regardless of their credentials.
How did the June 2026 Executive Order change the right to make entry? The order added a second compliance layer: IOR eligibility standards were tightened, brokers must conduct formal due diligence of importer clients, penalty mitigation was reduced, and a November 2026 compliance deadline Congress established.
Do I need a customs broker if I qualify as the owner or purchaser? Not necessarily. Owners and purchasers may file on their own behalf. However, because customs regulations are highly technical, most commercial importers choose to work with a licensed customs broker to reduce compliance risk and ensure accuracy.
Know Who Can File Before Your Shipment Arrives
The right to make entry is a federal legal requirement with real consequences when violated. Understanding who qualifies, what the exceptions are, and what a licensed broker must have in place before filing on your behalf is one of the most important things any importer or logistics provider can know.
For questions about your specific entry rights, IOR structure, or compliance position under the June 2026 Executive Order, contact ACE Group at theacegroupinc.com/contact-us
Important Notice
The information in this article is provided for general educational purposes only and does not constitute legal advice. ACE Group is a licensed customs broker, not a law firm. For matters involving potential penalties, enforcement actions, compliance concerns with legal consequences, or any question that requires legal guidance, ACE Group recommends consulting with a qualified customs and international trade attorney. ACE Group works in conjunction with legal counsel on all matters requiring legal representation.