Identifiers, valuation, bonds and origin · Single entry versus continuous
Customs bond types
A bond guarantees duty payment. One entry or a year of entries — the choice depends on frequency and exposure.
Key facts
| What it is | A guarantee that the importer will pay duties, taxes and fees owed on an entry |
|---|---|
| Single-entry | Covers one entry; useful for a one-off shipment |
| Continuous | Covers all entries for a period, commonly a year, up to a bond amount |
| Amount | Often set from estimated annual duty and fees, subject to the customs authority's rules |
| Who needs it | Importers of record for formal entries; the broker can usually arrange it |
| Official source | The customs authority bond guidance and a licensed customs broker |
A bond guarantees the duty
Customs releases goods before the final duty is settled. The bond is the guarantee that the importer will pay. Without a valid bond, a formal entry cannot proceed, which is why the first shipment can stall even when the invoice and classification are correct.
A single-entry bond is priced per entry and is usually the right choice for a test shipment. A continuous bond spreads the cost across a year and is usually cheaper once the importer has regular entries, but it requires an underwriting review.
Set the amount from the real exposure
The bond amount should reflect the duty, tax and fees the importer expects to owe over the period, with room for a peak. Under-bonding can block entries; over-bonding raises the underwriting cost. Review the amount when the product mix or volume changes.
The broker can arrange the bond, but the importer remains responsible for the liability. Read the power of attorney and the bond terms, especially if a forwarder or marketplace is listed as the importer of record.
Frequently asked questions
Can I import without a bond?
Formal entries generally require a valid bond. Some low-value or informal entries have different rules. Check with a broker for the specific shipment.
How much does a bond cost?
It depends on the bond type, the amount and the underwriter. A single-entry bond is priced per entry; a continuous bond is underwritten annually.
Who owns the bond?
The importer of record owns the liability the bond guarantees. The broker or agent may arrange it, but the obligation remains with the importer.
What happens if the bond is too small?
An entry above the available bond amount can be rejected or held until the bond is increased.
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