What does filing an entry establish?

Filing an entry establishes the time of entry, which is a critical aspect in the customs process. The time of entry is defined as the moment when a customs entry is officially submitted to customs authorities, initiating the customs clearance process for goods being imported into a country. This is crucial for several reasons: it marks the start of the assessment of duties and taxes, establishes the timeframe for compliance with various customs regulations, and is used to calculate certain timelines for appeals or additional requirements.

Each of the other options refers to different stages or aspects of shipping and import processes. The time of shipment relates to when goods are dispatched from the origin location, the time of payment concerns when duties or fees are settled, and the time of import signifies when the goods physically arrive in the destination country. While these elements are part of the overall import process, they do not specifically establish the formal point at which customs operations begin, which is precisely what filing an entry accomplishes.