CBP customs bond requirements
U.S. Customs and Border Protection mandates a bond on almost every formal commercial entry — any shipment valued at $2,500 or more. The bond guarantees you will pay all duties, taxes, and fees, comply with all trade laws, and redeliver goods on demand. Getting the amount wrong is the most expensive mistake new importers make.
Formal entry threshold
$2,500+
Formal CBP entry requires a bond
Continuous bond minimum
$50,000
Per CBP Directive 3510-004
Continuous bond formula
10% of duties
Prior 12-month duties/taxes/fees
Single-entry — restricted goods
3× entered value
PGA-regulated or quota merchandise
2026 Tariff Alert: Bond Amounts Are Climbing
Section 232, 301, and IEEPA reciprocal duties are stacking on the same shipments, driving up trailing-12-month duty totals — and therefore the 10% continuous bond calculation at renewal. If you have not checked your bond sufficiency in the last 90 days, do it now before CBP issues an Inadequate Bond notice and suspends your entries.
Official Federal Requirements
"A bond for basic importation and entry must contain a condition that the principal will make entry or withdraw merchandise from a warehouse for consumption, as required by law or regulation; pay all duties, taxes, and charges assessed or estimated on the merchandise; redeliver the merchandise to CBP on demand; and comply with all laws and regulations, including those of other federal agencies, in connection with the importation."U.S. Customs and Border Protection — CBP Bonds • 19 CFR Part 113 (CBP Bonds)
Exactly when CBP requires a bond
CBP requires a bond on almost all formal entries. A formal entry is filed for commercial merchandise valued at $2,500 or more, per CBP guidance. Below that threshold, an informal entry covers most personal-use imports without a bond — but commercially consigned goods are subject to the $2,500 formal-entry rule regardless of the individual shipment value.
Some categories require a bond even below $2,500:
FDA-regulated food, drugs, devices, and cosmetics
FDA requires a bond on all entries subject to examination, regardless of value.
USDA-regulated agricultural products
Applies to fresh produce, meat products, and plant material subject to phytosanitary inspection.
Antidumping / countervailing duty (AD/CVD) merchandise
CBP requires a Single Transaction Bond sized to the AD/CVD rate times the entered value. Insufficient bonds on AD/CVD shipments are a leading source of customs enforcement actions.
Temporary importation under bond (TIB)
Goods imported temporarily without paying duty — samples, trade-show equipment, racing vehicles — require a separate TIB bond. See our guide to temporary import bonds for TIB-specific rules.
The legal authority for CBP bond requirements is 19 CFR Part 113. The specific bond conditions for basic importation and entry (Activity Code 1) are detailed in 19 CFR § 113.62. The monetary sizing guidelines — including the 10% formula and the $50,000 minimum — come from CBP Directive 3510-004 (Monetary Guidelines for Setting Bond Amounts), which CBP publishes on cbp.gov.
CBP Activity Codes at a Glance
CBP Form 301 lists 16 bond activity codes. Most importers only ever use two:
Covers all formal entries at all U.S. ports. The standard importer bond.
Required when claiming duty drawback (refunds on re-exported goods).
Standalone ISF (10+2) bond for ocean importers on single-entry programs.
Source: CBP Form 301 (revised Jan 2026)
Not sure which type you need? Our comparison guide covers all four bond types importers actually choose between.
Compare all customs bond typesHow CBP calculates continuous bond amounts
The formula is straightforward but has a floor and a rounding rule that trips up first-time importers. Here is the exact calculation CBP applies.
Continuous Activity Code 1 Bond (CBP Directive 3510-004)
Source: CBP Monetary Guidelines Directive 3510-004
Two rounding rules you need to know
Importers paying $0–$1,000,000: Round up to the nearest $10,000 increment. So $95,001 in duties = $10,000 bond (10% = $9,500 → rounds to $10,000).
Importers paying over $1,000,000: Round up to the nearest $100,000. So $2.3M in duties = $230,000 bond.
No prior import history: CBP accepts a projected-duty estimate from the applicant, subject to review. The $50,000 minimum still applies. New importers should project conservatively — an undersized bond triggers an Inadequate Bond notice within months.
Why 2026 bond renewals are 2–4× higher for some importers
The trailing-12-month duty calculation now captures layered tariffs that did not exist two years ago: Section 232 copper additions (effective March 2025), restructured Section 301 rates, and IEEPA reciprocal duties on broad import categories effective early 2025. A $5M-per-year importer from China who was paying $200,000 in duties annually could now owe $700,000+ on the same goods — pushing the 10% bond requirement from $20,000 to $70,000. CBP's ACE system runs automated sufficiency reviews and sends Inadequate Bond letters when the penal sum falls below the formula result. Entries can be suspended within 30 days of notice if the bond is not replaced.
Single-entry bond sizing: the standard rule and the 3× exception
Single-entry bonds have two tiers. Most importers only need the standard tier — but the 3× rule catches importers of restricted merchandise by surprise.
Standard rule
For most formal entries — consumption entries, warehouse withdrawals, immediate delivery — the single-entry bond is set at entered value + duties + taxes + fees.
Example: Clothing shipment with $30,000 entered value and 12% duty ($3,600). Bond minimum = $33,600.
Per CBP Directive 3510-004 / 19 CFR Part 113
The 3× exception
When merchandise is restricted (subject to quota, visa requirements, or Partner Government Agency rules that require redelivery), the bond must be at least three times the total entered value.
Example: $40,000 textile shipment subject to visa/quota. Bond minimum = $120,000 (3 × $40,000).
Also applies to FDA/PGA merchandise where failure to redeliver poses public-health risk.
Single-entry vs. continuous: the cost crossover
| Factor | Single-Entry Bond | Continuous Bond |
|---|---|---|
| Coverage | One shipment, one port | All shipments, all U.S. ports, 12 months |
| Typical premium (per bond) | $75–$300 each | $400–$700/year (at $50K minimum) |
| Break-even point | Works for 1–2 shipments/year | Cheaper from 3+ shipments/year |
| ISF coverage | Not included — need separate Code 16 bond | Included under 19 CFR 113.62 |
| Renewal | Per shipment | Automatic annual — stays on file at CBP |
| AD/CVD shipments | May require additional STB sized to AD/CVD rate | May still need additional STB for large AD/CVD exposures |
What a customs bond actually costs
CBP sets the penal sum (the guarantee amount). The surety sets the annual premium — typically 0.5%–2% of the bond amount, based on your financial strength and compliance history.
Continuous Bond Annual Premium — $50,000 Penal Sum
Based on a $50,000 bond amount
- Excellent (700+ FICO)Rate: 0.5%–1%$250–$500/year
- Good (650–699 FICO)Rate: 1%–1.5%$500–$750/year
- Fair (600–649 FICO)Rate: 1.5%–2%$750–$1,000/year
- Challenged (<600 FICO)Rate: 2%+$1,000–$1,500/year
Rates are surety-company quotes, not CBP-set fees. Actual premium varies by carrier and financial review. Treasury-certified carriers only.
What drives the premium beyond credit
- →AD/CVD exposure: Importers with open antidumping or countervailing duty orders face higher underwriting scrutiny. Carriers may require a higher premium or additional collateral when the importer's estimated AD/CVD liability is large relative to the bond amount.
- →Prior bond claims: A claim history — even a paid and resolved one — classifies you as high-risk at most standard carriers. Specialty markets exist but charge 3%–5% and may require cash collateral.
- →Compliance record in ACE: CBP tracks liquidation history, CF-28 information requests, and penalty actions. A clean ACE compliance profile earns the best rates. A record of exam holds or liquidation disputes does not.
- →Financial statements for high-exposure bonds: Bonds above $500,000 typically require 2–3 years of financial statements. The carrier looks at working capital, net worth, and current-ratio trends — the same criteria a bank uses for a line of credit.
Full cost breakdown — bond premium, broker fees, and CBP user fees — is in our customs bond cost guide.
Customs bond cost by importer typeHow to obtain a CBP customs bond
The process runs through a Treasury-listed surety — not through CBP directly. Here is exactly what happens from quote to bond on file with CBP.
Calculate your required amount
Use the 10% formula for a continuous bond or entered-value-plus-duties for a single entry. Factor in any 2026 tariff adjustments to avoid an immediate insufficiency notice.
Bond amount calculatorSubmit a quote request
A licensed surety producer quotes your premium. Approval for $50K–$100K bonds is typically 24–48 hours with basic underwriting — business name, EIN, and credit check.
Execute CBP Form 301
Your surety files the bond electronically via CBP's ACE portal. For a continuous bond, CBP assigns a bond number and it becomes effective on the execution date.
Provide the bond number to your broker
Your customs broker enters the bond number on entry summaries (CBP Form 7501). The bond stays on file — you do not re-execute it for each entry.
What makes a surety Treasury-certified — and why it matters
CBP only accepts bonds from sureties listed on the U.S. Department of the Treasury Circular 570 (Certified Companies). Every company on Circular 570 has been vetted for financial strength — the list is updated annually and shows each company's underwriting limit by state. If your surety is not on Circular 570, CBP will reject your bond and hold your entries.
Treasury Circular 570 — Certified Companies listReady to get your customs bond?
Quote in minutes · Treasury-certified carriers · CBP Form 301 compliant
The Inadequate Bond letter most importers do not see coming
The most common crisis call we get from importers is not about applying for a bond — it is about an Inadequate Bond notice that arrived in their ACE message queue while they were focused on a shipment. CBP's automated sufficiency review runs in the background, comparing the importer's trailing-12-month duty payments to the bond's penal sum. When the formula says the bond should be $80,000 and the bond on file is the original $50,000 minimum, the notice goes out without a phone call.
What makes this painful in 2025 and 2026 is the tariff stacking. An importer bringing in consumer electronics from China may have been paying a flat 25% Section 301 rate for years, with a $50,000 continuous bond that covered the formula comfortably. Then Section 232 semiconductor-related tariffs added another layer, followed by IEEPA reciprocal duties. The duty line on the same product can jump 40% in a single calendar year — and the bond calculation looks back at the trailing 12 months of actual payments. An importer who cleared $6M in merchandise and paid $600,000 in duties now needs a $60,000 bond at a minimum. If they are still on the original $50,000, they get the letter.
What we tell every importer on a continuous bond: pull your prior-12-month duty total from ACE at the start of Q4 every year, not at renewal. Renewal is when the carrier asks — but CBP's sufficiency review can run at any time. If your trailing duties have grown, update the bond proactively. A bond increase takes 2–3 business days and costs a fraction of what a 30-day entry suspension costs in missed shipments and demurrage charges at the port.
The other thing worth knowing: the Treasury-listed surety you carry matters for speed. When CBP issues an Inadequate Bond letter, most carriers can turn around a replacement bond in 24–48 hours for established customers. An importer without a surety relationship who tries to solve this cold — finding a new carrier, doing full underwriting, executing a new Form 301 — is looking at a week or more while CBP holds entries.
Related guides
Customs bond types: which one do you need?
Decision tree for Single Entry, Continuous, TIB, and ISF bonds
BMC-84 freight broker bond
Federal licensing bond for FMCSA-licensed freight brokers
Surety bond basics
How surety bonds work, who the parties are, and why they are not insurance
How surety bond claims work
What happens when a claim is filed against your bond
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Customs bond requirements — frequently asked questions
When is a customs bond legally required for a U.S. import shipment?
A customs bond is required for almost all formal entries — that is, commercial shipments valued at $2,500 or more, per CBP guidance at help.cbp.gov. Bonds may also be required below that threshold when the merchandise is regulated by a Partner Government Agency (FDA, USDA, EPA, ATF) or when it is subject to antidumping or countervailing duty orders. Informal entries (generally under $2,500 for personal-use goods) do not require a bond but must still clear CBP.
How is the continuous customs bond amount calculated?
For an Activity Code 1 continuous bond, CBP sets the penal sum at 10% of all duties, taxes, and fees paid in the prior 12-month calendar year, rounded up to the nearest $10,000 increment (nearest $100,000 for importers paying over $1 million annually). The minimum is $50,000 — no continuous bond can be issued below that figure, per CBP Monetary Guidelines Directive 3510-004. A new importer with no prior-year duty history uses projected duties for the coming year, subject to CBP review.
Can a single entry bond substitute for a continuous bond?
Yes, for occasional importers. A single-transaction Activity Code 1 bond covers one shipment at one port. The bond amount equals the entered value of the merchandise plus all applicable duties, taxes, and fees. For merchandise subject to quota, visa requirements, or Partner Government Agency restrictions that pose a public-health risk, the bond must be at least three times the total entered value. Importers clearing 3 or more formal entries per year will almost always find a continuous bond cheaper — the $50,000 minimum continuous bond costs roughly $400–$700 annually versus $75–$300 per single-entry bond.
Why has my continuous bond renewal amount jumped dramatically this year?
The formula has not changed — your duty bill has. The 10%-of-prior-duties rule means any tariff increase passes directly into bond sizing. Since early 2025, Section 232 steel/aluminum expansions, restructured Section 301 China-origin tariffs, and post-2024 IEEPA reciprocal duties have layered onto the same shipments. An importer paying $500,000 in duties last year who now faces a 25% reciprocal surcharge on the same goods could see annual duties climb to $625,000+ — triggering a bond increase from $50,000 to $63,000 or more at renewal. CBP runs sufficiency reviews in ACE (Automated Commercial Environment). If your bond becomes insufficient, CBP issues an 'Inadequate Bond' letter and can suspend future entries until the bond is replaced at the higher amount.
Does a continuous customs bond cover ISF (Importer Security Filing) filings?
Yes — an Activity Code 1 continuous bond already includes ISF coverage. The 2009 amendment to 19 CFR 113.62 added a condition to the standard continuous bond form requiring the principal to comply with the Importer Security Filing rule (19 CFR Part 149), with $5,000 in liquidated damages per violation chargeable against the bond. Single-entry import bonds do not cover ISF. Ocean importers who only carry single-entry bonds need a separate ISF bond (Activity Code 16, typically $10,000 penal sum) for each ocean shipment.
Who is the obligee on a CBP customs bond?
The United States of America, acting through CBP. The bond is executed on CBP Form 301 (revised January 2026) and filed with CBP's Revenue Division Bond Team. CBP holds the surety's guarantee directly — there is no state licensing authority involved. The surety must be listed on the Treasury Department's Circular 570 (Certified Companies), and the bond must remain in force for as long as CBP has unliquidated entries outstanding against the importer's account.
Eric Drummond
Licensed Surety Bond Producer
- Nevada: License #4222379 (Property & Casualty)
- ✓Treasury-certified surety carrier network
- ✓CBP Form 301 bond execution
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All content is researched from official state and federal sources (.gov) and reviewed by surety bond specialists. We maintain direct integrations with Treasury-certified surety carriers rated A- or better by AM Best.
Get your customs bond on file with CBP
Treasury-certified carriers only. CBP Form 301 executed electronically via ACE. Continuous and single-entry bonds for all import types — 24–48 hour approval for most applicants.
Questions? Call 1-844-810-BOND (2663)