Customs Bond

A customs bond is a financial guarantee, purchased from a surety company, that promises CBP will be paid all duties, taxes, fees, and penalties even if the importer defaults — CBP requires it before it will release most commercial cargo. A bond is mandatory for formal entries (generally goods valued over $2,500, plus any shipment subject to another agency's regulation regardless of value), and importers choose between a single-entry bond covering one shipment or a continuous bond covering a year of entries, whose minimum amount is set at 10% of the prior year's duties, taxes, and fees, subject to a $50,000 floor. For example, a mid-sized importer might carry a $50,000 continuous bond costing a few hundred dollars annually, prorated to roughly $50 against a single shipment's landed cost. It matters because without a bond on file the entry cannot be filed and the goods cannot legally clear — and with 2026 duty stacks pushing effective rates far higher, CBP has been demanding larger continuous-bond amounts to stay adequately secured.