Customs bonds: continuous vs. single-entry

A customs bond is a contract that guarantees U.S. Customs and Border Protection (CBP) will be paid the duties, taxes and fees on your imports, and that you will follow the rules that come with importing. A continuous bond covers all your entries for a year and renews automatically. A single transaction bond, which CBP's regulations also call a single entry bond, covers one entry.

Under CBP's published guidance, a continuous importer bond is at least $50,000, or 10% of the duties, taxes and fees you paid in the previous 12 months, whichever is greater. A single transaction bond is generally at least the entered value of the shipment plus all duties, taxes and fees.

How a customs bond works

A bond has three parties. You, the importer, are the principal. A surety company guarantees your obligations. CBP is the beneficiary. Corporate sureties must be listed in Treasury Department Circular 570 (19 CFR 113.37).

The basic importation bond conditions are in 19 CFR 113.62. They include paying duties, taxes and charges; completing entries on time; producing required documents; returning goods to CBP when demanded; and complying with the Importer Security Filing (ISF) rules. For key conditions, including paying duties and following the ISF rules, you and the surety are liable "jointly and severally," so CBP can collect from either.

The bond doesn't end your own liability. CBP's regulations say a bond "is solely to protect the revenue" and "does not relieve the importer of liabilities" (19 CFR 141.1(b)).

When you need a bond

For formal entries, CBP won't release your goods until a single entry or continuous bond is on file (19 CFR 142.4(a)). The port director may waive the surety in limited cases: goods worth $2,500 or less, with the entry summary filed and estimated duties deposited before release, for an importer that "has not been delinquent or otherwise remiss" with CBP (19 CFR 142.4(c)).

Ocean shipments also need bond coverage for the Importer Security Filing. A basic importation bond covers it, or you can buy a separate ISF bond (19 CFR 149.5(b)).

The bond appears on your entry summary as a surety code and bond type: 8 for continuous and 9 for single transaction. See our Form 7501 guide.

Continuous bonds

A continuous bond for importing is activity code 1, the basic importation and entry bond. CBP's February 2024 guidance, "A Guide for the Public: How CBP Sets Bond Amounts," sets the amount this way:

• Minimum: $50,000, or 10% of total estimated duties, taxes and fees in the previous 12 months, whichever is greater.
• Rounding: in increments of $10,000 up to $100,000, then increments of $100,000.
• New importers: based on the duties, taxes and fees you estimate for the next 12 months, and never less than $50,000.
• Unpaid bills: the amount goes up by 10% or 100% of certain delinquent bills, and by 100% of unpaid debit vouchers.

Some entry types are left out of the calculation, including informal entries (type 11) and Section 321 de minimis entries (type 86).

Two examples of the base formula:

• You paid $300,000 in duties, taxes and fees last year. 10% is $30,000, which is below the minimum, so the bond is $50,000.
• You paid $1,200,000. 10% is $120,000. Above $100,000 the amount rounds up in $100,000 steps, so the bond is $200,000.

Because the formula follows what you pay, higher tariffs can mean a larger required bond. CBP reviews bonds for sufficiency. If it finds yours too small, it notifies you and the surety in writing, and you have 15 days to fix it (19 CFR 113.13(c)).

Other rules for continuous bonds:

• One per activity. CBP authorizes only one continuous bond for a particular activity for each principal (19 CFR 113.12(b)).
• Timing. You can file up to 60 days before the requested effective date (19 CFR 113.26(a)). CBP's guidance says a continuous bond "is renewed automatically on the anniversary of the effective date" and stays in effect until terminated.
• Ending it. A termination you request takes effect on your requested date if CBP receives the request at least 10 business days earlier (19 CFR 113.27(a)).

Single transaction bonds

A single transaction bond secures one entry. Per CBP's guidance, it is generally no less than the total entered value plus all duties, taxes and fees, with exceptions, including:

• Unconditionally duty-free goods: 10% of total entered value.
• Restricted merchandise: three times the value of the restricted goods, and at least $100.
• Special classes of merchandise, such as certain goods regulated by the Food and Drug Administration or the Consumer Product Safety Commission: the amount listed for that class in the guidance's Appendix A.

Example: a $20,000 shipment that owes $5,000 in duties, taxes and fees generally needs a single transaction bond of at least $25,000.

Which one fits your business?

A single transaction bond covers one entry, so you need a new one each time. A continuous bond covers every entry for the year up to its amount. If you import more than a few times a year, compare the cost of one continuous bond with a single transaction bond for every entry. The surety or its agent charges a premium for the bond, so get quotes. A licensed customs broker can arrange either type and check the right amount.

Instead of a surety, you can deposit cash or certain U.S. government obligations for the face amount of the bond, for a term of no more than one year (19 CFR 113.40).

Other bonds you may meet

• ISF bond (activity code 16): at least $50,000 for a continuous ISF-only bond, or $10,000 for a single transaction.
• Drawback bond (activity code 1a): needed only for accelerated payment of duty drawback. The continuous bond equals 100% of the estimated accelerated drawback to be claimed during the bond's term, and is at least $50,000.

A 2026 proposal to watch

On Feb 13, 2026, CBP proposed requiring most bonds to be transmitted to CBP electronically by the surety (91 FR 6986). It is a proposed rule, not a final one. Check its status before relying on any change.

Estimate the duties your bond must cover with our duty calculator.

Questions

How much is a continuous customs bond?

CBP's guidance sets the minimum continuous importer bond at $50,000, or 10% of the duties, taxes and fees paid in the previous 12 months, whichever is greater. Amounts round up in $10,000 steps to $100,000, then in $100,000 steps. The premium you pay is charged by the surety, so get quotes.

What is the difference between a continuous bond and a single-entry bond?

A continuous bond covers all your entries for a year, renews automatically, and stays in effect until terminated. A single transaction bond covers one entry and is generally at least the entered value plus duties, taxes and fees, so you need a new one for each entry.

Do I need a customs bond for every import?

For formal entries, CBP won't release goods until a bond is on file, whether single transaction or continuous. The port director can waive the surety in limited cases, such as shipments worth $2,500 or less, with the entry summary filed and duties paid before release, for an importer that hasn't been delinquent with CBP. Ocean imports also need bond coverage for the Importer Security Filing.

What happens if my customs bond is too small?

CBP reviews bonds periodically. If it decides yours is insufficient, it notifies you and your surety in writing, and you have 15 days to fix it. CBP can also require additional security, such as a cash deposit or single transaction bonds, until the problem is fixed.