U.S. customs bond basics: continuous vs single-entry, and how the amount is set

The first time a small importer hears "you need a bond," it sounds like a large upfront deposit. It is not. A customs bond is a three-party guarantee: you (the principal) promise CBP you will pay duties, taxes, fees and penalties and follow the rules, and a surety company backs that promise. You pay the surety a premium, not the face amount. Understanding the two main types and how the amount is set will help you get quotes and avoid overbuying.

This guide is a plain-English overview based on CBP's bond regulations (19 CFR Part 113). It is general information, not legal or brokerage advice; your customs broker and surety will confirm requirements for your situation.

When you need a bond

Most commercial imports are entered as formal entries. As a general rule, merchandise valued at more than $2,500 requires a formal entry, and a formal entry needs a customs bond to guarantee payment. Shipments at or below that value are often eligible for informal entry, which generally does not need a bond, though there are exceptions for certain goods and some goods regulated by other agencies. Certain other situations, such as warehouse entries, temporary importation and goods subject to antidumping or countervailing duty, involve their own bond requirements. Check with your broker.

Separately, the Importer Security Filing (ISF, often called 10+2) is required for ocean shipments, and its own bond requirement is generally satisfied by the same bond. It is filed by your broker or forwarder at least 24 hours before the cargo is loaded at the foreign port. The ISF has liquidated damages of up to $5,000 per violation for late or inaccurate filing, so it is not a formality.

Continuous vs single-transaction bond

	Single-transaction (single-entry) bond	Continuous bond
Coverage	One entry, one shipment	All your entries for 12 months, renewing annually
Amount	Generally the value of the merchandise plus duties, taxes and fees for that entry	Greater of $50,000 or 10% of the duties, taxes and fees you paid in the prior 12 months, rounded up to the next $10,000
Cost pattern	Premium each time; adds up if you import often	One annual premium, usually with a minimum charge
Best for	One-off or occasional imports	Regular importers with several entries a year

The amount rules for a continuous bond come from 19 CFR 113.13: the minimum is $50,000, and for larger importers the guideline is 10 percent of the duties, taxes and fees paid on entries in the previous 12 months, rounded up to the next multiple of $10,000. CBP may require additional security where it considers the revenue to be at risk, considering factors such as your payment record, compliance history, and the value and nature of your merchandise.

Worked example of the continuous bond amount

Suppose an importer paid $280,000 in duties, taxes and fees over the last 12 months. Ten percent is $28,000, which is below the $50,000 minimum, so the required amount is $50,000. If the same importer's duties, taxes and fees rise to $640,000, ten percent is $64,000, rounded up to $70,000. Note that in a period of higher tariffs, an importer's duty total can grow fast, and with it the bond amount required at the next renewal. Tell your broker if you expect your volume or tariff exposure to change.

The premium is set by the surety and is a small fraction of the bond amount. It varies with your financials, experience and the surety's underwriting, so ask your broker for quotes rather than relying on a number from a blog. Larger risk profiles, such as new importers or goods with heightened enforcement scrutiny, can lead to higher premiums or collateral requirements.

How to get a bond

1. Get your importer of record number. For a U.S. business this is generally your IRS employer identification number, used on CBP Form 5106 (Create/Update Importer Identity Form), which your broker can help file.
2. Choose a customs broker. Most small importers buy the bond through their broker, who can arrange it with a surety.
3. Sign a power of attorney so the broker can file entries on your behalf.
4. Apply for the bond through the broker or a surety agent. Expect questions about your business, expected volume and goods. New importers may be asked for financial information.
5. The bond is filed electronically with CBP and linked to your importer number. Your broker uses it to file entries.
6. Diary the renewal date. A continuous bond continues until cancelled, with an annual premium. If the amount is no longer sufficient, CBP or the surety can ask you to raise it.

Which type should you choose?

• One to three entries a year: Compare the single-entry premium per shipment with the annual continuous premium. Single-entry is often cheaper for one or two shipments.
• Regular monthly shipments: A continuous bond is usually cheaper and avoids delays from ordering a bond each time.
• High-value single shipments: A single-transaction bond is based on the entry value plus duties and fees, so a high-value entry can cost more than a $50,000 continuous bond. Ask your broker to price both.
• Goods under antidumping or countervailing duty orders: Ask about special bond requirements before you buy, since the deposit exposure can be significant.

Where the bond sits in landed cost

Include bond premium in landed cost as either a per-shipment cost (single entry) or an annual cost spread over your expected shipments. Alongside it, budget for the broker's entry and ISF fees, the Merchandise Processing Fee and the Harbor Maintenance Fee (see the fees guide). For a small importer, these fixed per-entry costs are often a bigger share of unit cost than expected, which is why consolidating purchases into fewer, larger entries can pay off (see the landed cost guide).

Common mistakes

• Buying a continuous bond for one shipment. Or the reverse, ordering a single-entry bond for every shipment when you import monthly.
• Not reviewing the amount when volume grows. An insufficient bond can delay entries.
• Treating the bond as a broker fee. The premium goes to the surety. Ask for a breakdown.
• Not knowing who is importer of record. If your supplier or a forwarder is IOR under their bond, you have different exposure and records.
• Ignoring ISF deadlines. The 24-hour rule catches new importers whose supplier ships earlier than expected.

Sources

• 19 CFR 113.13, Amount of bond (eCFR)
• CBP, "How CBP Sets Bond Amounts," Publication 3569-0224
• 19 CFR Part 149, Importer Security Filing

Reviewed September 21, 2026. Premiums and requirements vary by surety and by your circumstances; confirm with a licensed customs broker.

Frequently asked questions

Do I need a customs bond to import?

Generally, yes for formal entries, which are required for most commercial merchandise valued above $2,500. A bond guarantees payment of duties, taxes and fees. Some low-value informal entries do not need one, and certain goods have their own requirements, so confirm with your customs broker.

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

A single-transaction bond covers one entry, and its amount is generally based on the merchandise value plus duties, taxes and fees. A continuous bond covers all your entries for a year, renewing annually, with a minimum amount of $50,000.

How is a continuous bond amount calculated?

Under 19 CFR 113.13 the amount is generally the greater of $50,000 or 10 percent of the duties, taxes and fees paid in the previous 12 months, rounded up to the next $10,000. CBP can require more where it considers the revenue at risk.

How much does a customs bond cost?

You pay a premium to a surety, not the full bond amount. Premiums vary by surety, your business profile and goods, so get quotes through your customs broker. Compare the single-entry premium per shipment with the annual continuous premium.