Customs Entry

All countries require that the importer make a declaration on incoming foreign goods. The importer then normally pays a duty on the imported merchandise. The importer's statement is compared against the carrier's vessel manifest to ensure that all foreign goods are properly declared.

Source: U.S. Maritime Administration.

Last reviewed October 2023

Today on Verdict

Federal Antidiscrimination Law Does Not Require Campus Crackdowns

Cornell Law professor Michael C. Dorf discusses the recent conflict at Columbia University involving student protests, potential antisemitism, and the balance between free speech and protection from harassment on college campuses.

Black People Pay a High Price for this Country’s Illusory Pursuit of Humane Executions

Amherst professor Austin Sarat discusses the history of execution methods in the United States and the recent findings from a Reprieve report showing that lethal injection executions of Black inmates are botched at a much higher rate than those of White inmates.