CBP Form 7523 is the Entry and Manifest of Merchandise Free of Duty, Carrier's Certificate and Release. Carriers and importers use it as a manifest and entry for duty-free merchandise under certain conditions, and to show goods are released to the importer or consignee.
What Is CBP Form 7523?
CBP Form 7523, Entry and Manifest of Merchandise Free of Duty, Carrier's Certificate and Release, is a manifest used for the entry of merchandise free of duty under certain conditions. Its carrier's certificate states that the named importer is the owner, purchaser or consignee and authorizes release to them. It's provided for in 19 CFR 123.4 and 143.23.
Who Uses CBP Form 7523?
- Carriers releasing duty-free goods to importers or consignees
- Importers entering qualifying duty-free merchandise
- Vehicles under 5 tons from Canada or Mexico carrying conditionally duty-free goods
Key Rules at a Glance
| Topic | What applies |
|---|---|
| Purpose | Manifest and entry for merchandise free of duty under certain conditions, plus carrier's certificate and release |
| Vehicle manifest | Can serve as the inward foreign manifest for vehicles under 5 tons from Canada or Mexico carrying conditionally duty-free merchandise |
| Ultimate consignee | For formal entries, the ultimate consignee must be named when it differs from the importer |
| Status | Still valid for use while its OMB approval is renewed (OMB 1651-0013) |
How Form 7523 Is Used
- Confirm the merchandise qualifies to be entered free of duty.
- Complete the manifest and carrier's certificate details.
- Present it to CBP for release to the importer or consignee.
Related CBP Forms and Official Sources
Related forms: CBP Form 7533 (inward cargo manifest) · CBP Form 3461 (entry and release) · CBP Form 7501 (entry summary)
Official sources:
Frequently Asked Questions
What is CBP Form 7523?
It is the Entry and Manifest of Merchandise Free of Duty, Carrier's Certificate and Release, used for duty-free merchandise under certain conditions.
Who uses Form 7523?
Carriers and importers, including vehicles under 5 tons from Canada or Mexico carrying conditionally duty-free merchandise.
Is Form 7523 still valid?
CBP lists it as still valid for use while its OMB approval is under review.
