Who may enter goods imported into the Customs authority?

• A. The Owner of the goods
• B. The Customs Broker
• C. The Carrier
• D. The Ship's Master

Answer: (A)

When goods are imported, the person who owns the goods and is the importer is the one responsible for starting the clearance process by filing the official entry with Customs. This entry is the formal declaration that sets out what is being imported, its value, origin, and other details, and it determines who will pay the duties and taxes. Because the owner holds the ultimate responsibility and control over the imported goods, they are the primary party who may enter the goods with Customs. A customs broker can act as the owner’s agent and prepare or lodge the entry on the owner’s behalf, but the authority to initiate the entry rests with the owner. The carrier or ship’s master manages transport and documentation related to movement, not the formal customs entry itself.