Who may enter goods imported into the Customs authority?

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)

The entry to customs is made by the importer of record, who is the owner of the goods. The owner has the legal responsibility to declare what is entering the country, provide accurate details about the goods (description, classification, value, origin), and pay any duties and taxes. A customs broker can act on the owner’s behalf if authorized, filing the entry as an agent, but the fundamental authority comes from the owner who owns and controls the goods. The carrier and the ship’s master handle transport and maritime documents, not the formal declaration to customs.