CBP will delete entries only when appropriate. Situations may arise when neither the FDA nor CBP will require entry records to be maintained, such as when the covered merchandise never arrives. CBP will utilize the entry cancelation procedure when there are concerns with maintaining historical records and other actions taken by the agencies. If Prior Notice is not satisfied, the entry cannot be processed by CBP, and must be canceled. If the goods are exported, the appropriate entry cancelation documentation must be filed with CBP. This process may also entail filing an Immediate Export (IE) entry.