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Answered August 2026

You—or a customs broker—normally must prepare and submit Form 7501; CBP may prepare it only under the narrow qualifying-informal-entry rule, not as the normal formal-entry process.

I am importing my US-manufactured Honda Accord and have the compliance letters, EPA form 3520, and HS7 DOT form. Do I also need to complete CBP Form 7501 myself, or does CBP fill it out? If I have to fill it out, what should I put in boxes 31-38 regarding the description of merchandise, HTSUS No., and value?

Summary

You already have important EPA and DOT compliance papers, and the remaining customs paperwork is manageable once the classification, return claim and value are fixed. The safest route is a licensed broker if you cannot establish the exact ten-digit codes and statutory value yourself.

You have three legitimate ways to handle the , but CBP preparing a normal formal entry for you is not one of them.

Prepare and submit it yourselfself-file

You may act as the importer and prepare Form 7501 yourself. The July 15, 2026 Customs Bulletin says the importer or the importer's agent submits the form; you remain responsible for the full ten-digit classification, statutory value and supporting documents.

Use a licensed customs brokerlower risk

A commercial CBP broker may prepare and submit the entry as your agent. CBP's motor-vehicle page expressly offers this route because its officers cannot act as your agent.

Request qualifying informal processingconditional

Under 19 CFR 143.24, a CBP officer may prepare Form 7501 only for an eligible informal entry that can be presented to a Customs cashier for duties, taxes and entry numbering before examination. This is possible, not guaranteed.

Wait for CBP to complete a formal 7501not the rule

CBP's published rule says officers cannot act as agents or make entries for an importer, while the current submission notice says the importer or agent submits Form 7501. The informal-entry exception does not turn this into a general CBP service.

The specific informal-entry exception in 19 CFR 143.24 is discretionary and narrow; CBP may require a formal entry under 19 CFR 143.22.

Read the full explanation

Watch out for

CBP normally will not prepare a formal entryFor a normal or formal , you or your agent submits Form 7501; CBP says its officers may not act as your agent. The narrow exception is an eligible informal entry under 19 CFR 143.24, where an officer may prepare the form only if it can go to the cashier before examination. Do not arrive expecting that exception to be available.
U.S.-made does not automatically mean duty-freeThe ordinary-duty exemption for under HTSUS 9801.00.10 requires proof that the Accord was previously owned and registered in the United States and returned without foreign advancement in value or improvement in condition. Declare repairs or accessories added abroad; CBP says they may be dutiable.
Do not guess a ten-digit tariff numberBox 33 requires the full ten-digit number. 9801.00.10 is only the returned-goods provision; a complete entry can also require the Accord's underlying Chapter 87 classification and a Chapter 99 automobile-tariff provision. The exact numbers cannot be fixed from 'Honda Accord' alone because the model year, engine displacement, powertrain and current statistical suffix are missing.
Ownership does not make the value zeroBox 36 must show under 19 U.S.C. 1401a. If there was no sale for export to the United States, transaction value is unavailable and CBP's sequence moves through identical merchandise, similar merchandise, deductive value, computed value and the fallback method; do not enter $0 merely because you already own the car.
The separate automobile tariff may still applyA valid 9801 claim can remove ordinary Chapter 87 duty, but it does not automatically eliminate the current automobile tariff. CBP's published branches are generally 9903.94.01 at 25%; 9903.94.02 at 0% for approved U.S. content plus 9903.94.03 at 25% for approved non-U.S. content; or 9903.94.04 at 0% for a vehicle manufactured at least 25 years before the entry year. The U.S.-content split requires Commerce approval.

Next steps

These steps produce a supportable Form 7501 without assuming that U.S. manufacture alone settles the tariff or value.

Before presenting the car for clearance

Choose self-filing, a broker or qualifying informal entry

For a formal entry, prepare and submit Form 7501 yourself or appoint a licensed customs broker; do not expect CBP to act as your agent. If CBP accepts the transaction as an informal entry satisfying 19 CFR 143.24, an officer may prepare it only when it can be sent to the cashier for payment and entry numbering before examination.

Requirements

Original bill of lading
Bill of sale or other ownership record
Foreign registration
EPA Form 3520-1
DOT Form HS-7
Honda compliance and U.S.-manufacture evidence

Before claiming 9801.00.10

Document the returned-U.S.-vehicle claim

Claim only if the Accord returned without being advanced in value or improved in condition abroad. Prior U.S. registration or a U.S. dealer bill of sale can prove prior U.S. ownership and registration; separately declare repairs or accessories acquired abroad.

Requirements

Prior U.S. state registration or U.S. dealer bill of sale
Evidence the Accord was made in the United States
Evidence it was exported from the United States
Disclosure of every repair or accessory added abroad

Before completing Boxes 33, 36, 37 and 38

Resolve all tariff and value branches

Select the full ten-digit statistical continuation for 9801.00.10, the full ten-digit underlying Chapter 87 classification, and the applicable automobile Chapter 99 provision. Use 9903.94.01 at 25% unless a documented exception applies; use 9903.94.02 at 0% for approved U.S. content together with 9903.94.03 at 25% for approved non-U.S. content, or 9903.94.04 at 0% if the vehicle was manufactured at least 25 years before the entry year. For Box 36, use transaction value only if the car was sold for export to the United States; otherwise apply the 19 CFR 152.101 sequence rather than entering zero.

Requirements

Model year
Body style
Engine displacement
Gasoline, hybrid, plug-in-hybrid or electric powertrain
Whether the car is at least 25 years old
Any Commerce approval for U.S.-content treatment
Sale-for-export documents or alternative valuation evidence

On the current 02/26 Form 7501

Complete Boxes 31 through 38

Box 31: enter 001 for the first line. Box 32: use a classification-ready description such as 'USED [YEAR] HONDA ACCORD [BODY STYLE] PASSENGER AUTOMOBILE, VIN [VIN], [ENGINE SIZE/POWERTRAIN], PRODUCT OF U.S.; RETURNED WITHOUT FOREIGN ADVANCE IN VALUE OR IMPROVEMENT'—but include the final clause only if true. Box 33A: enter every required tariff number, including the resolved full statistical 9801 number, applicable 9903 automobile provision and underlying full ten-digit 8703 number; Box 33B is only for an applicable AD/CVD case number. Box 34A: enter actual gross shipping weight in kilograms; Box 34B: enter manifest quantity only when this form serves as entry/entry summary. Box 35: report net quantity in the unit required by the selected HTS line; if that line shows 'X,' report no quantity. Box 36A: enter statutory value in whole dollars; Box 36B: show aggregate freight, insurance and other specified charges separately with the prefix 'C'; Box 36C: enter Y or N for related parties. Box 37A: show 'Free' for the substantiated 9801 ordinary-duty line and the applicable 25% or 0% Chapter 99 rate; use 37B-37D only when their special fields apply. Box 38: put each calculated duty or charge opposite its rate—zero for a free or 0% line and 25% multiplied by the applicable Section 232 value for 9903.94.01 or 9903.94.03. Do not combine distinct duties into one unexplained figure.

Requirements

The resolved ten-digit HTSUS numbers
Gross shipping weight in kilograms
The HTS-required quantity unit
The statutory entered value
Freight, insurance and other foreign-to-first-U.S.-port charges
Applicable duty rates and calculated amounts

At import clearance

Submit the entry package at the port

Use CBP's current Form 7501 at https://www.cbp.gov/sites/default/files/2026-02/cbp_form_7501.pdf and submit it as the importer or through your broker. The vehicle is cleared at the first U.S. port unless it is formally sent in bond to another CBP port; the informal officer-preparation route remains subject to 19 CFR 143.24's cashier-before-examination condition.

Requirements

Completed current Form 7501
Vehicle and shipping documents
EPA and DOT forms
9801 proof
Funds for any duty and fees

Legal sources

The answer is based on CBP's current Form 7501 instructions and vehicle guidance, the eCFR customs-entry and valuation regulations, and CBP's automobile-tariff instructions.

Customs Bulletin Vol. 60, No. 19

This establishes who submits the current Form 7501 in the ordinary process.

 Customs Bulletin Vol. 60, No. 19

page 19

CBP Form 7501 is submitted by the importer, or the importer’s agent, for each import transaction.

Read the full text

19 CFR 143.24

This creates the narrow officer-prepared informal-entry exception.

 19 CFR 143.24

§ 143.24

Customs Form 7501, or its electronic equivalent, may be prepared by importers or their agents or by Customs officers when it can be presented to a Customs cashier for payment of duties and taxes and for numbering of the entry before the merchandise is examined by a Customs officer.

Read the full text

CBP Importing a Motor Vehicle

This confirms that CBP does not make the normal vehicle entry for you and that a broker is allowed.

 CBP Importing a Motor Vehicle

Law prohibits CBP officers from acting as agents or making entries for an importer. However, you may employ a commercial CBP broker to handle your entry.

Read the full text

CBP Importing a Motor Vehicle

This establishes the returned-U.S.-vehicle exemption and examples of proof.

 CBP Importing a Motor Vehicle

Re-Importing A Previously Exported Vehicle

A vehicle taken from the United States for non-commercial, private use may be returned duty free by proving to CBP that it was previously owned and registered in the United States. This proof may be a state-issued registration card for the automobile or a bill of sale for the car from a U.S. dealer. Repairs or accessories acquired abroad for your vehicle must be declared on your return and may be subject to duty.

Read the full text

CBP Form 7501 (02/26) Instructions

These are CBP's current instructions for the line number, description, classification, weight, value, rate and duty fields.

 CBP Form 7501 (02/26) Instructions

Columns 31-38

Record the appropriate line number, in sequence, beginning with the number 001. A description of the articles in sufficient detail to permit the classification thereof under the proper statistical reporting number in the HTS should be reported at the top of column 32. Record the appropriate full 10-digit HTS item number. Report gross shipping weight in kilograms for merchandise imported by ALL modes of transportation. Record the U.S. dollar value as defined in 19 U.S.C. § 1401a for all merchandise. Record the rate(s) of duty for the classified item as designated in the HTS: free, ad valorem, specific, or compound. Record the estimated duty, AD/CVD, I.R. tax, and any other fees or charges calculated by applying the rate times the dutiable value or quantity.

Read the full text

CBP Form 7501 (02/26) Instructions

This explains how to enter quantity and round the entered value.

 CBP Form 7501 (02/26) Instructions

Columns 35-36

When a unit of measure is specified in the HTS for an HTS number, report the net quantity in the specified unit of measure, and show the unit of measure after the net quantity figure. When an "X" appears in the column for units of quantity, no quantity is to be reported in column 35. Report the value in whole dollars rounded off to the nearest whole dollar (if the total entered value for a line item is less than 50 cents report as "0").

Read the full text

19 CFR 152.101

This establishes the mandatory appraisal sequence when a no-sale import cannot use transaction value.

 19 CFR 152.101

§ 152.101

Imported merchandise will be appraised on the basis, and in the order, of the following: (a) The transaction value provided for in § 152.103; (b) The transaction value of identical merchandise provided for in § 152.104; (c) The transaction value of similar merchandise provided for in § 152.104; (d) The deductive value provided for in § 152.105; (e) The computed value provided for in § 152.106; (f) The value provided for in § 152.107.

Read the full text

19 CFR 152.103

This defines transaction value and shows why a personally owned car with no export sale needs the next valuation method.

 19 CFR 152.103

§ 152.103(a)(1)

The transaction value of imported merchandise is the price actually paid or payable for the merchandise when sold for exportation to the United States, plus amounts equal to the items specified in paragraph (b) of this section.

Read the full text

CBP CSMS #64624801

This shows that a Chapter 98 claim does not automatically displace the separate automobile additional-duty rules.

 CBP CSMS #64624801

Chapter 98 Entries

Goods for which entry is claimed under a provision of chapter 98, and which are subject to the additional duties prescribed herein shall be eligible for and subject to the terms of such provision and applicable CBP regulations, except that duties under subheading 9802.00.60 shall be assessed based upon the full value of the imported article.

Read the full text

These are the official rules as published on the cited dates; tariff provisions, rates and procedures can change.

This is general information about official processes, not legal advice, and SettleKit is not a law firm.

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