What is the minimum bond amount?

The minimum continuous bond amount is $50,000. For importers with higher duty volumes, the bond is set at 10% of the prior year's total duties, taxes, and fees.

What happens if my bond is insufficient?

CBP may require additional bond security or delay release of goods until the bond is increased. In extreme cases, CBP can demand a single entry bond per shipment.

Compliance

What is Bond?

A customs bond guaranteeing payment of duties, taxes, and fees to CBP if the importer defaults. In the context of U.S. customs and tariff recovery, understanding bond is essential for navigating the CAPE refund process and ensuring accurate duty assessment.

Definition

A customs bond is a financial guarantee filed with CBP ensuring that all duties, taxes, and fees owed on imported goods will be paid. CBP requires a bond for virtually all formal entries. There are two types: a single entry bond (covering one transaction) and a continuous bond (covering all entries for a 12-month period). Bonds are typically issued by surety companies authorized by the U.S. Department of the Treasury. The bond amount for continuous bonds is usually set at 10% of the prior year's total duties paid, with a $50,000 minimum. If an importer fails to pay duties, CBP can claim against the bond.

How Bond Relates to Tariff Refunds

The customs bond ensures CBP can collect duties even if a refund claim is later denied. When filing CAPE declarations, the underlying entries must have had valid bonds at the time of importation. Bond sufficiency does not affect refund eligibility, but importers with inadequate bonds may face delays in cargo release on future imports.

Example

An importer who paid $800,000 in duties last year must maintain a continuous bond of at least $80,000 (10% of prior-year duties). Their surety company issues the bond, and the broker files it with CBP to cover all entries in the coming year.

Frequently Asked Questions

What is the minimum bond amount?: The minimum continuous bond amount is $50,000. For importers with higher duty volumes, the bond is set at 10% of the prior year's total duties, taxes, and fees.
What happens if my bond is insufficient?: CBP may require additional bond security or delay release of goods until the bond is increased. In extreme cases, CBP can demand a single entry bond per shipment.

Legal References

19 U.S.C. § 1623 — Customs Bonds
19 CFR Part 113 — CBP Bond Regulations

Ready to recover your tariff overpayments?

Upload your ES-003 and see how much you could recover — no advance fees, no commitment.

Start your claim

Questions? support@tariffi.io