--- title: "What Is a Customs Bond?" url: https://www.uncap.com/glossary/customs-bond author: "Denis Dyli" published: 2026-10-28 updated: 2026-10-28 summary: "A customs bond is a contract filed with US Customs and Border Protection (CBP) in which an importer, as principal, and a surety agree to pay the duties, taxes and charges due on imported merchandise and to meet the other bond conditions. Before goods are released at entry, CBP generally requires a single transaction or continuous bond." --- # What Is a Customs Bond? > A customs bond is a contract filed with US Customs and Border Protection (CBP) in which an importer, as principal, and a surety agree to pay the duties, taxes and charges due on imported merchandise and to meet the other bond conditions. Before goods are released at entry, CBP generally requires a single transaction or continuous bond. **Customs bond**: A customs bond is a contract filed with US Customs and Border Protection (CBP) in which an importer, as principal, and a surety agree to pay the duties, taxes and charges due on imported merchandise and to meet the other bond conditions. Before goods are released at entry, CBP generally requires a single transaction or continuous bond. ## How it works A customs bond for basic importation and entry is filed on CBP Form 301 and contains the conditions set out in 19 CFR 113.62. Under those conditions the principal and the surety, jointly and severally, agree to deposit the duties, taxes and charges due at release, and to pay any additional duties, taxes and charges CBP later finds due on an entry the bond secures. The bond is what lets goods leave CBP custody at entry. Apart from listed exceptions, the regulations say merchandise is not released when CBP receives the entry documentation unless a single entry or continuous bond has been filed, executed by an approved corporate surety or secured by cash deposits or obligations of the United States. As of October 28, 2026, the regulations also provide: - Small shipments. The port director may waive the surety or cash deposit when the merchandise is worth $2,500 or less, the entry summary is filed and estimated duties are deposited before release, and the importer has not been delinquent with CBP. - Bond amount. A CBP bond can't be less than $100. To decide whether an amount is enough, CBP looks at the principal's record of paying duties and honoring bonds, the value and nature of the merchandise, and the information in the bond application. - Review. CBP periodically reviews bonds on file. If one is inadequate, the principal and surety are notified in writing and the principal has 15 days to fix it. A bond does not shift the debt: CBP's regulations say delivering a bond with an entry protects the revenue and does not relieve the importer of its liabilities. This is general information, not legal or customs advice. ## Single transaction vs. continuous bond A basic importation bond can be either type. - Single transaction bond. Secures one customs transaction. The application identifies the value and nature of the merchandise. - Continuous bond. Secures multiple transactions. The application goes to CBP's Revenue Division and states the general character of the merchandise and the duties and taxes accrued on the principal's imports in the preceding calendar year. Only one continuous bond per activity is authorized for each principal. As of October 28, 2026, CBP's public guidance, A Guide for the Public: How CBP Sets Bond Amounts (February 2024), sets the minimum continuous bond for basic importation and entry at $50,000 or 10 percent of the total estimated duties, taxes and fees in the previous 12 months, whichever is greater, for all principals, co-principals and users on the bond. Continuous bonds are set in increments of $10,000 up to $100,000 and then in increments of $100,000, and CBP adds amounts for delinquent bills and unpaid debit vouchers. A single transaction bond is generally at least the entered value plus all duties, taxes and fees, with different amounts for listed categories such as unconditionally duty-free or restricted merchandise. ## Example A distributor's duties, taxes and fees over the previous 12 months total $300,000. Ten percent is $300,000 x 0.10 = $30,000. That is below the $50,000 minimum, so the continuous bond is $50,000. A larger importer's total is $650,000. Ten percent is $65,000, which goes up to the next $10,000 increment, so its bond is $70,000. A one-time shipment with an entered value of $40,000, plus $1,200 in duties, would generally need a single transaction bond of at least $41,200. ## On Shopify In Shopify, you can record the duties a bond secures as costs on inbound stock. Shopify notes that shipping costs, customs duties and other fees often aren't known when you create a purchase order, so you add them as cost adjustments to individual shipments on the inventory transfer linked to that purchase order. Customs duties is one of the adjustment types, and the cost summary compares the agreed cost on the purchase order with the actual cost to receive the goods. ## How Uncap helps Uncap's [Syspro integration page](/integration/syspro) notes that Syspro's distribution tools track actual landed freight costs, and that those records stay in Syspro while the Shopify side shows buyers the result, such as the contract price and what is available to order. ## Related terms - Customs broker - Importer of record - Landed cost - Commercial invoice - HTS code ## Sources - eCFR: 19 CFR Part 113, CBP Bonds - eCFR: 19 CFR 142.4, Bond requirements - CBP: A Guide for the Public: How CBP Sets Bond Amounts ## Frequently asked questions ### What is a continuous import bond? A continuous bond is a customs bond that secures multiple import transactions instead of one. The importer applies to CBP's Revenue Division with the general character of its merchandise and its prior calendar year's duties and taxes, and only one continuous bond per activity is authorized for each principal. ### How do I get a customs bond? The bond is filed on CBP Form 301 and must be executed by an approved corporate surety or secured by cash deposits or obligations of the United States. A continuous bond needs an application to CBP's Revenue Division; a single transaction bond may need an application identifying the value and nature of the merchandise. ### How do I calculate the amount of my customs bond? As of October 28, 2026, CBP's public guidance sets a continuous basic importation bond at $50,000 or 10 percent of the total estimated duties, taxes and fees in the previous 12 months, whichever is greater, in increments of $10,000 up to $100,000 and of $100,000 above that. A single transaction bond is generally at least the entered value plus all duties, taxes and fees.