Customs Bond

Also known as: Import Bond, Surety Bond, CBP Bond

Definition

A customs bond is a contract between the importer, a surety company, and customs. It guarantees the government will be paid duties and taxes even if the importer defaults—required for almost all commercial imports.

Types of Customs Bonds

Bond Type Coverage Best For
Single Entry One shipment Infrequent imports
Continuous All entries for 1 year Regular importers
Activity Code 1 Basic importer bond Standard imports
Other activity codes ISF, FTZ, warehouse Special activities

When a Bond is Required

  • Commercial imports valued over $2,500
  • Goods requiring other government agency review
  • Quota or restricted merchandise
  • Any regulated commodity

Bond Amount Calculation

Continuous bond minimum: 10% of annual duties paid (minimum $50,000)

Single entry bond: Duty + taxes + fees + potential penalties

How to Get a Customs Bond

  1. Work with a surety company or customs broker
  2. Provide financial information
  3. Pay bond premium (typically 1-2% of bond amount)
  4. Bond filed with CBP

Bond Sufficiency

  • CBP may require increased bond if:
    • Duty payments increase
    • Violations occur
    • Risk assessment changes
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