A Guide for the Public: How CBP Sets Bond Amounts

Published CBP guidance; operative status and applicability must be assessed from the retained publisher edition.

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A Guide for the Public: How CBP Sets
Bond Amounts
Office of Trade, Trade Policy & Programs
Publication # 3569-0224
February 2024

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FOREWORD

Bonds are required for a wide range of transactions and activities, and are the primary tool used by
U.S. Customs and Border Protection (CBP) to safeguard the revenue of the United States and
ensure compliance with applicable laws and regulations. As such, it is imperative that the trading
public have the information needed to properly submit those bonds to CBP.

The collaborative nature of this program presents the unique opportunity for CBP and the trade to
continually maintain and advance the bond program in support of CBPs’ priority to facilitate lawful
trade and protect the revenue.

Should you have any questions regarding information contained in this guidance document, please
reach out to the Office of Trade, Trade Policy and Programs at otbond@cbp.dhs.gov.

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Table of Contents
A Guide to the Public: How CBP Sets Bond Amounts ................................................................... 1
FOREWORD .................................................................................................................................. 2
1. PURPOSE .................................................................................................................................6
2. BACKGROUND ......................................................................................................................7
3. LEGAL AUTHORITIES/REFERENCES ................................................................................7
4. DEFINITIONS..........................................................................................................................8
5. CBP RESPONSIBILITIES ....................................................................................................... 9
6. PROCEDURES ......................................................................................................................10
6.1. Bond Transmission ....................................................................................................... 10
6.2. Record Retention (19 CFR § 113.15) ........................................................................... 12
6.3. Bond Amounts (19 CFR § 113.13) ............................................................................... 12
6.4. Bond Types ................................................................................................................... 12
6.4.1. Activity Code 1 - Basic Importation and Entry - Continuous Bond (19 CFR §
113.62) ............................................................................................................. 12
6.4.2. Activity Code 1 - Basic Importation and Entry - Single Transaction Bond (19
CFR § 113.62) .................................................................................................. 14
6.4.3. Activity Code 1a - Drawback Payment Refunds - Continuous Bond (19 CFR §
113.65) ............................................................................................................. 16
6.4.4. Activity Code 1a - Drawback Payment Refunds - Single Transaction Bond (19
CFR § 113.65) .................................................................................................. 17
6.4.5. A
ctivity Code 2 - Basic Custodial - Continuous Bond Only (19 CFR § 113.63)
. ........................................................................................................................ 17
6.4.6. Activity Code 3 - International Carrier - Continuous Bond (19 CFR § 113.64) .
. ........................................................................................................................ 18
6.4.7. Activity Code 3 - International Carrier - Single Transaction Bond (19 CFR §
113.64) ............................................................................................................. 19

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Table of Contents (Continued)
6.4.8. Activity Code 3a - Instruments of International Traffic - Continuous Bond
Only (19 CFR § 113.66) .................................................................................. 20
6.4.9. Activity Code 3a3 - Carrier of International Traffic - Continuous Bond Only
(19 CFR § 113.64 and 19 CFR § 113.66) ........................................................ 20
6.4.10. Activity Code 4 - Foreign Trade Zone Operator - Continuous Bond Only (19
CFR § 113.73) .................................................................................................. 20
6.4.11. Activity Code 5 - Commercial Gauger and Commercial Laboratory -
Continuous Bond Only (19 CFR § 113.67) ..................................................... 21
6.4.12. Activity Code 6 - Wool and Fur Products Labeling Act and Fiber Products
Identification Act Importations - Single Transaction Bond Only (19 CFR §
113.68) ............................................................................................................. 21
6.4.13. Activity Code 7 - Bill of Lading - Single Transaction Bond Only (19 CFR §
113.69) ............................................................................................................. 21
6.4.14. Activity Code 8 - Detention of Copyrighted Material - Single Transaction
Bond Only (19 CFR § 113.70) ........................................................................ 22
6.4.15. Activity Code 9 - Neutrality - Single Transaction Bond Only (19 CFR §
113.71) ............................................................................................................. 22
6.4.16. Activity Code 10 - Court Costs for Condemned Goods - Single Transaction
Bond Only (19 CFR § 113.72) ......................................................................... 22
6.4.17. Activity Code 11 - Airport Customs Security Area - Continuous Bond Only
(either 19 CFR § 113.62, § 113.63, § 113.64 or Appendix A) ........................ 22
6.4.18. Activity Code 12 - International Trade Commission (ITC) Exclusion - Single
Transaction Bond Only (19 CFR § 113.74 and Appendix B) ......................... 23
6.4.19. Activity Code 14 - In-Bond Export Consolidation (IBEC) - Terminated ........ 24
6.4.20. Activity Code 15 - Intellectual Property Rights (IPR) ‘Sample’ - Continuous
or Single Transaction Bond (19 CFR §§ 133.21(c)(2), 133.25(c), 133.42(e),
and 133.43(c)) .................................................................................................. 24
6.4.21. Activity Code 16 - Importer Security Filing (ISF) - Continuous Bond (19 CFR
Part 113 Appendix D) ...................................................................................... 25

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Table of Contents (Continued)
6.4.22. Activity Code 16 - Importer Security Filing (ISF) - Single Transaction Bond
(19 CFR Part 113 Appendix D) ....................................................................... 25
6.4.23. Activity Code 17 - Marine Terminal Operator - Continuous Bond Only ........ 25
6.4.24. Deferral of Duty on Large Yachts Imported for Sale at United States Boat
Shows - Single Transaction Bond Only (19 CFR § 113.75 and Appendix C to
Part 113) .......................................................................................................... 26
6.5. Cash in lieu of Surety - Continuous or Single Transaction Bond (19 CFR § 113.40) .....
. ..................................................................................................................................... 27
Appendices .....................................................................................................................................28
Appendix A: Special Classes of Merchandise ............................................................... 29
Appendix B: Activity Code 1 - Basic Importation and Entry Continuous Bond
Formulas ......................................................................................................................... 35

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1. PURPOSE

1.1. U.S. Customs and Border Protection’s (CBP) bonds are the primary tool used to safeguard
the revenue of the United States and ensure compliance with applicable laws and regulations.

2. BACKGROUND

2.1. On December 8, 1993, Title VI of the North American Free Trade Agreement
Implementation Act (Pub. L. 103-182, 107 Stat. 2057), also known as the Customs Modernization
or “Mod” Act, became effective. These provisions amended many sections of the Tariff Act of
1930 and related laws.

2.2. Two concepts that emerged from the Mod Act were “informed compliance” and “shared
responsibility,” which are premised on the idea that in order to maximize voluntary compliance
with laws and regulations of CBP, the trade community needs to be clearly and completely
informed of its legal obligations. Accordingly, the Mod Act imposes a greater obligation on CBP
to provide the public with improved information concerning the trade community's rights and
responsibilities under customs regulations and related laws. In addition, both the trade and CBP
share responsibility for carrying out these requirements. For example, under Section 484 of the
Tariff Act, as amended (19 U.S.C. 1484), the importer of record is responsible for using reasonable
care to enter, classify and determine the value of imported merchandise and to provide any other
information necessary to enable CBP to properly assess duties, collect accurate statistics, and
determine whether other applicable legal requirements, if any, have been met. CBP is then
responsible for fixing the final classification and value of the merchandise. An importer of record’s
failure to exercise reasonable care could delay release of the merchandise and, in some cases, could
result in the imposition of penalties.

2.3. Title 19, Code of Federal Regulations (CFR), Part 113 addresses CBP Bonds, including
requirements for setting the amount of a bond, determining bond sufficiency, and requiring
additional security. This guidance provides information for the trade regarding the guidelines CBP
personnel should use when setting bond amounts, determining bond sufficiency, and considering
whether to require additional security. If CBP determines at any time that a bond is insufficient to
protect the revenue and assure compliance with any law, regulation, or instruction, CBP may
require additional security for the principal’s transaction(s) or activity(ies). CBP should strive to
gather, document, and maintain sufficient evidence to justify bond requirements and reasonably
tailor the bond(s) required to that evidence of risk.

3. LEGAL AUTHORITIES/REFERENCES

3.1. Title 19, United States Code (USC), Section 1623.

3.2. 19 CFR Parts 4, 10, 11, 12, 18, 19, 24, 54, 112, 113, 118, 122, 123, 125, 127, 128, 132,
133, 134, 141, 142, 143, 144, 146, 147, 148, 149, 151, 162, 163, 190, 191, and 192.

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4. DEFINITIONS

4.1. Bond:
A bond is a performance contract taken out by a party engaging in transactions or
activities with
CBP
to adequately protect the revenue of the United States and to ensure
compliance with any pertinent law, regulation, or instruction regarding the conduct of that
business. The bond is a contract between the principal and
the
surety, or an agreement by a
principal secured by cash in lieu of surety.
CBP is the third-party beneficiary of most CBP bonds
outlined in these Guidelines.

4.2.
Bond Sufficiency: Refers to whether the bond covering the transaction is adequate to
protect the revenue and ensure compliance with applicable laws, regulations, or instructions.

4.3.
Insufficient: A bond that is not adequate to protect the revenue and ensure compliance with
applicable laws, regulations, or instructions.

4.4.
Additional Security: CBP may immediately require additional security, if CBP believes
that acceptance of a transaction secured by a
single transaction or
continuous bond would place the
revenue in jeopardy or otherwise hamper the enforcement of all applicable laws or regulations.
Additional security may take the form of
a single transaction bond or a larger continuous bond,
including agreements by the principal secured by cash in lieu of surety.

4.5. Sufficiency Review: The Office of Finance – Revenue Division (OF-RD) conducts reviews
on
bonds
to evaluate whether the bonds
are in amounts sufficient to protect the revenue and ensure
compliance with applicable laws, regulations, or instructions.

4.6. Single Transaction Bond (STB): A bond that secures a single transaction or activity.

4.7. Continuous Bond: A bond that secures one or more transactions or activities over a one-
year period, is renewed automatically on the anniversary of the effective date of the bond, and
remains in effect until terminated.

4.8. Bond Exhaustion: A bond is exhausted when the full amount of the bond, or in the case of
a continuous bond the full amount of the bond for that annual period, has been paid by the principal
or the surety as liquidated damages or the full amount of the bond has been paid by the surety
under other terms of the bond, such as the payment of duties or penalties. A bond is not exhausted
or reduced when duties or penalties have been paid by the principal.

4.9. Bond Rider: An amendment of the bond, used to add or delete trade names and
unincorporated divisions of a principal to an active bond, change a principal’s address, change a
principal’s name (if the legal designation is not changing), transact business in the territory of the
United States Virgin Islands, or file reconciliation entries.

4.10. Principal: A person, business firm, Government agency, or other organization engaged in
a transaction or activity for which CBP requires a bond and who has contracted for a bond with a
surety or entered into
an agreement secured by cash in lieu of surety
. For CBP bond purposes, a

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principal is identified by the 11-digit identification number (9-digit Internal Revenue Service
employer identification number plus 2-digit suffix), social security number, or CBP assigned
number, allowed on the CBP Form 5106, Create/Update Importer Identity Form, or its electronic
equivalent, and CBP Form 7501, Entry Summary, or its electronic equivalent.
4.11. Cancellation: Formally and permanently giving up any claim CBP might make against the
bond. This may also be referenced as “returning” or “releasing” a bond.

5. CBP RESPONSIBILITIES

5.1. CBP offices and staff responsible for setting and maintaining sufficient bond coverage
include Port of Entry personnel, Center of Excellence and Expertise (Center) personnel, the Office
of Finance – Revenue Division (OF-RD), the Office of Trade – Trade Policy and Programs –
Commercial Operations, Revenue and Entry (OT-CORE) Division, and the Office of Field
Operations – Cargo and Conveyance Security (OFO-CCS).

5.2. The Director, OF-RD performs a periodic review of bond sufficiency. Sufficiency reviews
may include, but are not limited to, an analysis of the most recent CBP activity (including the
volume of activity) for all parties on the bond; liquidated damages history; the payment of all
duties, taxes, and fees, including deposits of estimated duties, taxes, and fees; unpaid bills or other
outstanding obligations; or the kind and character of the merchandise being imported, handled,
carried, processed, or stored.

5.3. The Director, OF-RD is authorized to determine that a continuous bond increase is required
based on the periodic review of continuous bond sufficiency and based on additional evidence
gathered by other CBP personnel, such as Port or Center Directors. Therefore, notice of continuous
bond insufficiency, requiring an increased continuous bond for a principal’s transaction(s) or
activity(ies) will only be issued by the Director, OF-RD.

5.4. The Director, OF-RD is also authorized to determine that a single transaction bond
increase
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or additional coverage via a single transaction bond is required based on the periodic
review of single transaction bond sufficiency and based on additional evidence gathered by other
CBP personnel, such as Port or Center Directors. Notice of single transaction bond insufficiency,
requiring an increased single transaction bond, or additional coverage via a single transaction bond
for a principals’ transaction(s) or activity(ies) will be in writing to the principal and will contain
the amount of the increased or additional bond required and information about the reason for the
increased or additional bonding.

5.5. If a Port or Center Director believes that acceptance of a transaction secured by a
continuous or single transaction bond would place the revenue in jeopardy or otherwise hamper
the enforcement of applicable laws or regulations, and evidence of such risk to the revenue or risk

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A single transaction bond amount may only be increased during the 10-day window between
entry and entry summary.

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of legal noncompliance has been gathered and documented, they may require additional security
via a single transaction bond. Notice of the required additional single transaction bond will be in
writing to the principal and will contain the amount of the additional bond required and information
about the reason for the additional bonding. The form of such notice may include but is not limited
to: an entry summary reject notice or a CBP Form 29 - Notice of Action.

5.6. OT-CORE is responsible for establishing, maintaining, amending, and communicating
CBP bond policies, including but not limited to bond directives, guidance, memoranda, and the
internal and external ACE Entry Summary Business Rules and Process Document (bond
chapters/sections or bond references). In addition, OT-CORE is responsible for responding to
bond policy questions and concerns from CBP personnel and the trading public submitted to
otbond@cbp.dhs.gov.

5.7. Office of Field Operations – Trade Operations Division (OFO-TOD) is responsible for
collaborating with Port of Entry personnel, Center personnel, the OF-RD, and OT-CORE Division
to ensure that CBP field personnel are made aware of relevant bond policies and procedures for
nationwide uniformity.

5.8. OFO-CCS is responsible for collaborating with Port of Entry personnel, Center personnel,
the OF-RD, and OT-CORE Division to set and maintain sufficient bond coverage.

5.9. Directors, Field Operations are responsible for ensuring that CBP field personnel in their
areas of responsibility are made aware of relevant bond policies and procedures for nationwide
uniformity.

5.10. Port Directors and Center Directors are responsible for the implementation of CBP bond
policies and procedures within their areas of responsibility and for ensuring that CBP field
personnel in their areas of responsibility are made aware of relevant bond policies and procedures
for nationwide uniformity.

6. PROCEDURES

6.1. Bond Transmission

6.1.1. The ACE eBond test
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commenced on January 3, 2015, and is a voluntary program
that allows approved sureties/surety agents to transmit certain single transaction or
continuous bonds:

• Electronically to ACE, using the surety’s software, via eBond or any other
CBP-approved Electronic Data Interchange (EDI), or

2
See Federal Register notices 79 FR 70881 eBond Test, 80 FR 899 eBond Test Modifications and
Clarifications, and 83 FR 12403 Extension of NCAP; eBond Test.

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• Via email to the OF-RD at bondquestions@cbp.dhs.gov for manual input.

6.1.2. The list of approved eBond test participants is maintained by the OF-RD.

6.1.3. Transmissions made by an eBond test participant only require a sub-set of
information from the Office of Management and Budget (OMB) approved CBP Form 301
(Customs Bond), 301a (Addendum to Customs Bond), if applicable, or other CBP
approved bond, as set forth in the ACE CATAIR – Customs eBond Create/Update chapter.

6.1.4. All continuous bonds, single transaction bonds (except for the Activity Code 12
– International Trade Commission (ITC) Exclusion Bond, as addressed below), and riders
that are not being transmitted to ACE through the eBond EDI must be transmitted by a
surety, surety agent, broker, or principal in accordance with 19 CFR § 113.11, as follows:

• Continuous Bonds: Via fax or email to the OF-RD at
bondquestions@cbp.dhs.gov, for manual input.

• Single Transaction Bonds: Via fax, email or hard copy to the OF-RD at
bondquestion@cbp.dhs.gov, or Port Director.

6.1.5. Activity Code 12 – ITC Exclusion Bonds must be transmitted to the relevant Port
of Entry or Center. This bond type cannot be transmitted to ACE via the eBond EDI or
manually input into ACE by the OF-RD as some information required on the bond cannot
currently be accepted by ACE. When filing with the relevant Port of Entry or Center, this
bond may be transmitted via the Document Image System (DIS), email or fax to an
appropriate CBP contact, or presented in paper form.

6.1.6. Per 19 CFR § 113.12(b), only one continuous bond for a particular activity will
be authorized for each principal. Per 19 CFR § 24.5(d), CBP allows the submission of a
2- digit suffix to the 9-digit Internal Revenue Service employer identification number (11-
digit) on a CBP Form 5106, Create/Update Importer Identity Form
3
, or its electronic
equivalent, to identify business branch offices or a vessel-owners’ specific vessels. Section
24.5(d) also allows transactions to be filed on CBP Form 7501, Entry Summary, or its
electronic equivalent with this 11-digit identification number referenced. For CBP bond
purposes, a principal is identified by the 11-digit identification number, social security
number, or CBP assigned number. Only one continuous bond for a particular activity will
be authorized for each 11-digit identification number
4
, social security number, or CBP
assigned number. See 19 CFR § 113.12(b).

3
Any party that is required to have a bond must have an active ACE account prior to submission
of any bond. An ACE account may be established through submission of a CBP Form 5106.
4
Any unincorporated division or trade names listed on a bond must comply with CBP’s ruling in
HQ 115193 dated February 1, 2001.

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6.2. Record Retention (19 CFR § 113.15)

6.2.1. CBP must maintain proper records of bonds to protect the revenue and ensure
legal compliance, and as required by federal records law and applicable records retention
schedules.

6.2.2. ACE is the system of record of all bonds transmitted to CBP via EDI.

6.2.3. Only the Commissioner may authorize cancellation of a bond pursuant to 19 CFR
§ 113.51. If a bond is cancelled CBP will keep the primary or only record of the bond in
accordance with federal records retention schedules. Under no circumstance will CBP
personnel give back a primary or only record of a bond to the originator of the bond.

6.3. Bond Amounts (19 CFR § 113.13)

6.3.1. The minimum amount of a CBP bond must not be less than $100, except when
the law or regulation expressly provides that a lesser amount may be taken. Fractional
parts of a dollar will be disregarded and the bond will always be stated as the next highest
dollar.

6.3.2. CBP personnel will consider the guidelines outlined in 19 CFR § 113.13(b) when
determining whether the amount of a bond is sufficient.

6.3.3. In addition, CBP will periodically review bonds to determine whether they are
adequate to protect the revenue and ensure compliance with applicable law and regulations
and take action as appropriate in accordance with 19 CFR §§ 113.13(c) and (d) to notify
the principal and surety when CBP requires additional security.

6.4. Bond Types

6.4.1. Activity Code 1 - Basic Importation and Entry - Continuous Bond (19 CFR
§ 113.62)
6.4.1.1. The minimum Activity Code 1 continuous bond amount is $50,000 or
10% of the total estimated duties, taxes, and fees in the previous 12-month period,
whichever is greater, for all principals, co-principals, and users appearing on the
bond, unless otherwise specified. All continuous bonds are set in increments of
$10,000 up to $100,000 and then in increments of $100,000 for larger bonds.
This base formula is referred to as the “Reviewer formula.” Detailed formulas for
calculating the Activity Code 1 continuous bond amount can be found in
Appendix B to these Guidelines. (The formulas at Appendix B are also posted
separately on CBP.gov).

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6.4.1.2. The following entry types are NOT included in the continuous bond
sufficiency computation:
05 – Vessel Repair
11 – Informal Free & Dutiable (under $2500)
12 – Informal Quota (under $2500)
26 – Warehouse Foreign Trade Zone Admission Entries
31 – Warehouse Withdrawal Consumption
32 – Warehouse Withdrawal Quota
34 – Warehouse Withdrawal Antidumping/Countervailing Duty
(AD/CVD)
38 – Warehouse Withdrawal AD/CVD and Quota/Visa combo
47 – Drawback
51 – Defense Contract Management Agency (DCMA)
86 – Section 321 de minimis (under $800)
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6.4.1.3. If no imports were made during the preceding year, the bond amount
is set based on the duties, taxes, and fees which the principal, co-principal, or user
estimates will accrue on imports during the next 12-month period. In no event
can the bond amount be less than $50,000.
6.4.1.4. The continuous bond amount calculated pursuant to the Reviewer
formula, or any other applicable sections of these Guidelines will be increased as
follows (these additions are referred to as the “Analytical formula”):
• By 10% of delinquent
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bills (due from the principal(s), co-
principal(s), or user(s) on the bond) that are (a) not protested and
less than 210 days past due, or (b) protested;

• By 100% of the amount of all delinquent bills (due from the
principal(s), co-principal(s), or user(s) on the bond) that are (a) not
protested and over 210 days past due, or (b) associated with a
denied protest; and

5
See 84 FR 40079, Test Concerning Entry of Section 321 Low-Valued Shipments Through
Automated Commercial Environment (ACE).
6
See 19 USC § 1505(d); bills that are not paid and more than 30 days has lapsed since bill
issuance.

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• By 100% of the amount of all unpaid debit vouchers (due from the
principal(s), co-principal(s), or user(s) on the bond).

6.4.1.5. If the unpaid bills or debit vouchers are paid prior to the deadline to
terminate and replace the continuous bond provided in the insufficiency notice,
and the OF-RD is timely notified of the payment(s), OF-RD will recompute the
continuous bond amount, and take appropriate action.

6.4.1.6. The bond amount specified by this section is in addition to the bond
amount specified by any other applicable section of these Guidelines.

6.4.2. Activity Code 1 - Basic Importation and Entry - Single Transaction Bond (19
CFR § 113.62)
6.4.2.1. If an entry type requires a bond and a continuous bond is not on file,
a single transaction bond is required. In addition, if a continuous bond is on file
for an entry, but it is not sufficient to cover the risk to the revenue or to assure
compliance with applicable laws, regulations, or instructions, Port Directors,
Center Directors, or the OF-RD may require a single transaction bond as
additional coverage.
6.4.2.2. A single transaction, Activity Code 1, basic importation and entry
bond (for a consumption entry, immediate delivery, to cover articles entered or
withdrawn from a warehouse, etc.), will be required in an amount using the
following guidelines.
6.4.2.3. Generally, the amount will not be less than the total entered value,
plus all duties, taxes, and fees that apply, unless the merchandise being imported
falls into one of the following categories:
• Unconditionally Duty-Free Merchandise. For unconditionally
duty-free merchandise that is not subject to the categories listed
below, the bond may be in an amount equal to 10% of total entered
value.
• Restricted Merchandise. For entries containing merchandise
that is restricted, the bond amount must be equal to three times
(3x) the value of the restricted merchandise, but not less than $100.
• Overtime Services. When the bond is to secure the payment of
overtime services requested by or on behalf of the parties-in-
interest, the bond amount must be an amount necessary to secure
the payment of the amount due to CBP for such overtime services,
but not less than $100.

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• Antidumping and Countervailing Duties (AD/CVD). When
CBP has determined there is sufficient evidence that acceptance
of a transaction secured only by a continuous bond would threaten
the revenue or the ability to enforce applicable laws or regulations
because of issues associated with AD/CVD, CBP may require
additional security, in the form of a single transaction bond in an
amount that is reasonably tailored to the evidence of additional
risk before CBP.
• Temporary Importations under Bond (TIB). Unless the
merchandise falls into one of the categories below, the bond
amount must be equal to two times (2x) the estimated duties,
including merchandise processing fees (MPF), determined at the
time of entry, per 19 CFR § 10.31(f), unless CBP determines a
higher amount is necessary to protect the revenue, as supported by
the record evidence.
o For samples solely for use in taking orders entered under
subheading 9813.00.20, HTSUS, motion-picture
advertising films entered under subheading 9813.00.25,
HTSUS, and professional equipment, tools of trade and
repair components for such equipment or tools entered
under subheading 9813.00.50, HTSUS, the bond amount
must be equal to 110 percent of the estimated duties,
including fees, determined at the time of entry per 19 CFR
§ 10.31(f).
o For restricted or prohibited merchandise, the bond amount
must be equal to the greater of two times (2x) the estimated
duties, including fees, or three times (3x) the value of the
merchandise (See 19 CFR §§ 113.62(n)(1) and 12.3(b)).
If a continuous bond is not sufficient to cover the TIB
requirements for an entry, the OF-RD, Port of Entry, or Center
may require an additional single transaction bond to protect the
revenue. The additional single transaction bond will be in an
amount equal to the difference between the continuous bond
amount and the TIB bond amount required.

For example, if the continuous bond used to secure the TIB entry
is for $50,000 and the TIB bond required is $150,000, an
additional single transaction bond in the amount of $100,000 may
be required.

Note: If multiple TIB entries are secured by the continuous bond,
and the continuous bond is not sufficient to cover the TIB

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requirement for each entry, CBP may request an additional single
transaction bond for each entry. For example, if 3 TIB entries are
submitted on the same $50,000 continuous bond and the TIB bond
amount required for each TIB entry is $100,000, the amount
requested for the additional STB will be $50,000 for each TIB
entry.

• Special Classes of Merchandise. For merchandise falling into
the categories in Appendix A, the bond amount must be equal to
the amount specified in the table.
Note: When an entered line of merchandise falls under a
Harmonized Tariff Schedule (HTS) number regulated by a partner
government agency (PGA), but the merchandise qualifies for use
of a disclaimer
7
, because it does not contain a PGA regulated
product, that merchandise is not required to be secured by the
associated PGA-specific bond noted in the table in Appendix A.
6.4.2.4. The bond amount specified by this section is in addition to the bond
amount specified by any other applicable section of these Guidelines.

6.4.3. Activity Code 1a - Drawback Payment Refunds - Continuous Bond (19 CFR
§ 113.65)
6.4.3.1. Drawback bonds are only required when a party requests and is
approved for accelerated payment (AP) of drawback. (See 19 CFR § 190.92(d)).
6.4.3.2. The continuous bond amount must equal 100% of the estimated
accelerated drawback amount to be claimed during the term of the bond. The
minimum amount acceptable for a continuous activity code 1A bond is $50,000.
All continuous bonds are set in increments of $10,000 up to $100,000 and then in
increments of $100,000 for larger bonds.
6.4.3.3. The bond must have an effective date that is on or before the AP
request date. The bond is decremented at the time ACE accepts and pays the AP
request in an amount equal to the accelerated payment.

6.4.3.4. The bond amount specified by this section is in addition to the bond
amount specified by any other applicable section of these Guidelines.

7
Disclaimer codes are used to indicate the reason the full PGA Message Set is not provided.
Disclaim code A is used when a product is not regulated by an agency.

17

6.4.4. Activity Code 1a - Drawback Payment Refunds - Single Transaction Bond
(19 CFR § 113.65)
6.4.4.1. If an active and sufficient continuous bond is not on file in ACE, a
single transaction bond is required.
6.4.4.2. The bond amount for accelerated payment of drawback must be equal
to 100% of the total amount of accelerated payment to be received on the entry
covered. The minimum amount acceptable for a single transaction activity code
1a bond is $100 (See 19 CFR § 113.13(a)). Fractional parts of a dollar will be
disregarded in computing the amount of the bond. The bond will always be stated
as the next highest dollar.
6.4.4.3. The bond amount specified by this section is in addition to the bond
amount specified by any other applicable section of these Guidelines.

6.4.5. Activity Code 2 - Basic Custodial - Continuous Bond Only (19 CFR § 113.63)
6.4.5.1. Basic custodial bonds cover custodians of bonded merchandise,
including bonded carriers, bonded warehouses (including duty-free stores and
Customs approved store rooms (CASR), container freight stations, freight
forwarders, cartman, lighterman, and Centralized Examination Stations (CES).
See 19 CFR §§ 18.1(e), 19.2, 19.2(c), 19.2(e),19.40(a), 112.2, and 118.11(e).
6.4.5.2. The minimum amount acceptable for a continuous Activity Code 2
bond is $25,000, unless otherwise specified. All continuous bonds are set in
increments of $10,000 up to $100,000 and then in increments of $100,000 for
larger bonds.
• Bonded warehouse operator or express consignment carrier
facility. When the bond is for a bonded warehouse operator or
express consignment carrier facility, the bond amount must be an
amount the Director, OF-RD deems necessary with input from
Port of Entry personnel, OT-CORE Division, and OFO-CCS, to
accomplish the purpose for which the bond is given, but not less
than $25,000 for each building or area covered by the bond. For
example, if five buildings are covered by the bond, the bond must
be at least $125,000 (5 x $25,000).
• Carriage of Merchandise. When the bond is for carriage of
merchandise by common carriers, contract carriers, express
consignment carriers, and freight forwarders; a Container Station
Operator; CES; a cartage or lighterage operation, or a private
carrier operator; the bond amount must be an amount the Director,
OF-RD deems necessary, with input from Port of Entry personnel,

18

OT-CORE Division, and OFO-CCS, to accomplish the purpose
for which the bond is given, but not less than $25,000.
• Overtime Services. When the bond is to secure the payment of
overtime services requested by or on behalf of parties in interest,
the bond amount must be an amount necessary to secure the
payment of the amount due for such overtime services as
determined by the Director, OF-RD in consultation with the
applicable Port of Entry.
• Multiple custodial operations. When the continuous bond is
intended to cover more than one kind of custodial operation cited
in this section, the bond must be an amount large enough to cover
the sum of the combined operations. For example, if a bonded
warehouse and container station are covered under the same bond,
the amount must be at least $25,000 for the warehouse, plus an
additional $25,000 for the container station, i.e., $50,000 for the
combined operations.

6.4.5.3. The bond amount specified by this section is in addition to the bond
amount specified by any other applicable section of these Guidelines.

6.4.6. Activity Code 3 - International Carrier - Continuous Bond (19 CFR § 113.64)
6.4.6.1. When the bond is to secure activities, including requested overtime
services, related to the entry or clearance of vessels, vehicles, or aircraft which
arrive directly or indirectly from any place outside the customs territory of the
United States, the bond amount must be at least $50,000 unless otherwise stated,
using the following guidelines:
• Commercial Aircraft. For commercial aircraft with 14 or more
seats (including crew seats) that are engaged in international
commerce, the bond amount must be at least $75,000 or twice the
average collection of passenger user fees (required to be paid to
CBP pursuant to the terms set forth in 19 CFR § 24.22(g)(1)(i)),
based on the previous four quarters, whichever is greater. This
applies to any commercial flight (a flight for hire) engaged in
international commerce.
If the commercial aircraft has fewer than 14 seats, the bond
amount must be at least $5,000 for each seat (including crew
seats), plus $5,000 for the aircraft.
• Commercial Vessels. For commercial vessels that are engaged in
international commerce, the bond amount must be at least $50,000
or twice the average collection of passenger user fees (required to

19

be paid to CBP pursuant to the terms set forth in 19 CFR §
24.22(g)(1)(i and ii)), based on the previous four quarters,
whichever is greater.
• Non-Vessel Operating Common Carrier (NVOCC). For an
NVOCC that is engaged in international commerce, the bond
amount must be at least $50,000.
• Railroad Carriers. For railroad carriers, the bond amount must
be at least $50,000 or five times the average monthly railroad car
user fees over the previous 12-month period (required to be paid
to CBP pursuant to the terms set forth in 19 CFR § 24.22(d)),
whichever is greater.
• Express Consignment Carrier Facilities. For Express
Consignment Carrier Facilities, the bond amount must be $50,000
or twice the average collection of express consignment carrier
facility fees (required to be paid to CBP pursuant to the terms set
forth in 19 CFR § 24.23(b)(4)), based on the previous four
quarters, whichever is greater.
• Vessel Repairs. For vessel repairs, when a continuous bond is
submitted to cover vessel repairs pursuant to 19 CFR § 4.14, the
amount of the bond must be at least $50,000.
6.4.6.2. All continuous bonds are set in increments of $10,000 up to $100,000
and then in increments of $100,000 for larger bonds.
6.4.6.3. The bond amount specified by this section is in addition to the bond
amount specified by any other applicable section of these Guidelines.

6.4.7. Activity Code 3 - International Carrier - Single Transaction Bond (19 CFR
§ 113.64)
6.4.7.1. When the bond is to secure activities, including requested overtime
services, related to the entry or clearance of a vessel, vehicle, or aircraft which
arrives directly or indirectly from any place outside the customs territory of the
United States, the bond amount must be at least $25,000. (See 19 CFR § 113.64;
also 19 CFR §§ 24.16(c) and 122.38(d)).
6.4.7.2. The bond amount specified by this section is in addition to the bond
amount specified by any other applicable section of these Guidelines except the
section governing the Activity 3a3 bond.

20

6.4.8. Activity Code 3a - Instruments of International Traffic - Continuous Bond
Only (19 CFR § 113.66)
6.4.8.1. When the bond is for the control of instruments of international traffic
required by 19 CFR § 10.41a and/or clearance of serially numbered substantial
holders or outer containers required by 19 CFR § 10.41b, the bond amount must
be an amount which the Director, OF-RD deems necessary, with input from Port
of Entry personnel, OT-CORE Division, and OFO-CCS, to accomplish the
purpose for which the bond is given, but not less than $20,000.
6.4.8.2. The bond amount specified by this section is in addition to the bond
amount specified by any other applicable section of these Guidelines except the
section governing the Activity 3a3 bond.

6.4.9. Activity Code 3a3 - Carrier of International Traffic - Continuous Bond Only
(19 CFR § 113.64 and 19 CFR § 113.66)

6.4.9.1. When the bond is to secure activities under activity code 3 and activity
code 3a simultaneously, the 3a3 bond can be used. It combines the conditions of
the international carrier bond and the instruments of international traffic bond into
a single bond. A carrier of international traffic 3a3 bond must contain the
conditions listed in 19 CFR §§ 113.64 and 113.66 and must be a continuous bond.
See 19 CFR § 10.41b.

6.4.9.2. The bond amount must be an amount which the Director, OF-RD
deems necessary, with input from Port of Entry personnel, OT-CORE Division,
and OFO-CCS, to accomplish the purpose for which the bond is given, but not
less than $70,000, the sum of the Activity Code 3 – International Carrier Bond
minimum of $50,000 and the Activity Code 3a – Instruments of International
Traffic bond minimum of $20,000.
6.4.9.3. The bond amount specified by this section is in addition to the bond
amount specified by any other applicable section of these Guidelines.

6.4.10. Activity Code 4 - Foreign Trade Zone Operator - Continuous Bond Only (19
CFR § 113.73)
6.4.10.1. When the bond is to secure activities within a Foreign Trade Zone
(FTZ), 19 CFR § 146.6, the bond amount must be an amount which the Director,
OF-RD deems necessary, with input from Port of Entry personnel, OT-CORE
Division, and OFO-CCS, to accomplish the purpose for which the bond is given,
but not less than $50,000 per FTZ activated location.
6.4.10.2. An increase in the amount of the FTZ operator bond may be required
under the following circumstances:

21

1) the activated zone area is substantially altered;
2) the character of merchandise admitted to the zone or operations
performed in the zone are substantially changed;
3) the annual review reveals that growth in estimated liability
exceeds 10%;
4) a zone violation(s) or potential violation(s) is deemed a threat to
the revenue or proper law enforcement; or
5) any other reason substantially affecting liability of the Operator
under the bond.
6.4.10.3. The bond amount specified by this section is in addition to the bond
amount specified by any other applicable section of these Guidelines.

6.4.11. Activity Code 5 - Commercial Gauger and Commercial Laboratory -
Continuous Bond Only (19 CFR § 113.67)
6.4.11.1. When the bond is to secure commercial gauger and commercial
laboratory companies the bond amount must be an amount which the Director,
OF-RD deems necessary, with input from CBP Laboratories and Scientific
Services (LSS), Port of Entry personnel, OT-CORE Division, and OFO-CCS, to
accomplish the purpose for which the bond is given, but not less than $20,000.
(See 19 CFR §§ 113.67, 151.12, and 151.13).
6.4.11.2. The bond amount specified by this section is in addition to the bond
amount specified by any other applicable section of these Guidelines.

6.4.12. Activity Code 6 - Wool and Fur Products Labeling Act and Fiber Products
Identification Act Importations - Single Transaction Bond Only (19 CFR §
113.68)
6.4.12.1. When the bond is necessary to comply with the Wool Products
Labeling Act of 1939, the Fur Products Labeling Act, or the Textile Fiber
Products Identification Act (see 19 CFR §§ 11.12, 11.12a, 11.12b, 141.113, and
145.14(b)), the bond amount must be not less than two times (2x) the value of the
merchandise plus applicable duties.

6.4.12.2. The bond amount specified by this section is in addition to the bond
amount specified by any other applicable section of these Guidelines.

6.4.13. Activity Code 7 - Bill of Lading - Single Transaction Bond Only (19 CFR §
113.69)

22

6.4.13.1. When the bond is for producing a bill of lading (19 CFR § 141.15),
the bond amount must be not less than one and a half times (1.5x) the invoice
value.
6.4.13.2. The bond amount specified by this section is in addition to the bond
amount specified by any other applicable section of these Guidelines.

6.4.14. Activity Code 8 - Detention of Copyrighted Material - Single Transaction
Bond Only (19 CFR § 113.70)
6.4.14.1. When the bond is for allegedly piratical articles detained by CBP (19
CFR § 133.43), the bond amount must be an amount appropriate to hold the
United States and its employees, and the importer or owner, harmless from any
material depreciation of articles detained as alleged to be infringing and from any
loss caused by the detention of articles found not to be infringing. Generally, 120
percent of the value of the articles, as set forth in the entry, plus the estimated
duties, taxes, and fees will be the required bond amount.
6.4.14.2. The bond amount specified by this section is in addition to the bond
amount specified by any other applicable section of these Guidelines.

6.4.15. Activity Code 9 - Neutrality - Single Transaction Bond Only (19 CFR §
113.71)
6.4.15.1. When the bond is necessary to observe neutrality (19 CFR § 4.73), the
bond amount must be not less than two times (2x) the value of both the vessel and
cargo on board.
6.4.15.2. The bond amount specified by this section is in addition to the bond
amount specified by any other applicable section of these Guidelines.

6.4.16. Activity Code 10 - Court Costs for Condemned Goods - Single Transaction
Bond Only (19 CFR § 113.72)
6.4.16.1. When the bond is for costs for a claim for seized property subject to
condemnation (19 CFR § 162.47), the bond amount must be $5,000, or 10 percent
of the value of the claimed property, whichever is lower, but not less than $250.
6.4.16.2. The bond amount specified by this section is in addition to the bond
amount specified by any other applicable section of these Guidelines.

6.4.17. Activity Code 11 - Airport Customs Security Area - Continuous Bond Only
(either 19 CFR § 113.62, § 113.63, § 113.64 or Appendix A)

23

6.4.17.1. Per 19 CFR § 122.182(c), the application for access to customs
security areas must be supported by the bond of the applicant’s employer or
principal.

• If an activity code 1 – basic importation and entry bond (19 CFR
§ 113.62), activity code 2 – custodian of bonded merchandise
bond (19 CFR § 113.63), or activity code 3 – international carrier
bond (19 CFR § 113.64) is on file, the bond serves as agreement
by the principal (including its employees, agents, and contractors)
to comply with the CBP regulations applicable to customs security
areas at airports.

• If the applicant's employer
8
is not the principal on a CBP Form
301 for one or more of the activities to which the bond conditions
set forth in 19 CFR §§ 113.62, 113.63, or 113.64 relate, the
application must be supported by an Airport Customs Security
Area Bond, as set forth in 19 CFR Part 113 Appendix A.

6.4.17.2. The minimum continuous bond amount will be:

• Fewer than 15 employees requiring access - $25,000.
• Between 15 and 25 employees requiring access - $50,000.
• More than 25 employees requiring access - $100,000.

6.4.17.3. The bond amount specified by this section is in addition to the bond
amount specified by any other applicable section of these Guidelines.

6.4.18. Activity Code 12 - International Trade Commission (ITC) Exclusion - Single
Transaction Bond Only (19 CFR § 113.74 and Appendix B)
6.4.18.1. When the bond is for the entry of merchandise subject to an exclusion
order that the ITC has issued under 19 USC 1337, the bond must be set in an
amount determined by the ITC. (See 19 CFR § 12.39).
6.4.18.2. The Port of Entry or Center will be notified by the Exclusion Order
Enforcement Branch, Regulations and Rulings, about the issuance of a new

8
The Airport Customs Security Bond specifically includes “employees, agents, and contractors”
within the meaning of “principal”. For example, if a general contractor is rebuilding the airport
terminal and holds the Airport Customs Security Area Bond, and they hire a painting company as
a subcontractor, the painters may use the general contractor’s bond for their applications for
approved Customs access seals, but the painting company is still the employer of the painters
under the regulations.

24

exclusion order through an exclusion order notice containing precise information
about the amount of the bond to collect.
6.4.18.3. CBP Form 301 cannot be used to file this bond type. The bond
language set forth at 19 CFR Part 113, Appendix B, Bond to Indemnify
Complainant Under Section 337, Tariff Act of 1930, as Amended, must be used
to file this bond type. (See 65 FR 77813 (Dec. 13, 2000)).
6.4.18.4. The bond must be transmitted to the relevant Port of Entry or Center.
This bond type cannot be transmitted to ACE via the eBond EDI or manually
input into ACE by the OF-RD as some information required on the bond cannot
currently be accepted by ACE. When filing with the relevant Port of Entry or
Center, this bond may be transmitted via the Document Image System (DIS),
email or fax to an appropriate CBP contact, or presented in paper form.

6.4.18.5. The bond amount specified by this section is in addition to the bond
amount specified by any other applicable section of these Guidelines.

6.4.19. Activity Code 14 - In-Bond Export Consolidation (IBEC) - Terminated
6.4.19.1. This bond was only required in the South Florida Customs
Management Center, per Information Bulletin No. 99-013.

6.4.19.2. CBP published the notice, “Termination of the In-Bond Export
Consolidator Program and Associated Bond,” that established the phase out
timeline and procedures for the IBEC bond (See 87 FR 8025 (Feb. 11, 2022)).

6.4.19.3. As of February 11, 2022, CBP stopped accepting applications for new
IBEC bonds (previously designated as Activity Code 14 on the CBP form 301).

6.4.20. Activity Code 15 - Intellectual Property Rights (IPR) ‘Sample’ - Continuous
or Single Transaction Bond (19 CFR §§ 133.21(c)(2), 133.25(c), 133.42(e),
and 133.43(c))
6.4.20.1. For continuous bonds provided by ‘rights owners’ for the sole purpose
of obtaining samples of merchandise suspected of bearing infringing trademarks,
trade names, or copyrights, the minimum amount of the bond will be $5,000. If
during any 12-month period the total value of such samples provided to the ‘rights
owner’ under the bond exceeds the liability amount of the bond, the bond may be
rendered insufficient and a new bond required.

6.4.20.2. CBP Form 301 cannot be used to file this bond type.
6.4.20.3. Additional information can be found on CBP.gov at: CBP Announces
Continuous Bond Option for IPR Sample Bonds.

25

6.4.20.4. An IPR Sample Bond template is available on CBP.gov.

6.4.20.5. This bond cannot be transmitted to ACE through the eBond EDI and
must be transmitted by a surety, surety agent, broker, or principal in accordance
with 19 CFR § 113.11, as follows:

• Continuous
Bonds: Via fax or email to the OF-RD at
bondquestions@cbp.dhs.gov, for manual input.

• Single Transaction Bonds: Via fax, email or hard copy to the OF-
RD at bondquestions@cbp.dhs.gov, or Port Director.

6.4.20.6. The bond amount specified by this section is in addition to the bond
amount specified by any other applicable section of these Guidelines.

6.4.21. Activity Code 16 - Importer Security Filing (ISF) - Continuous Bond (19
CFR Part 113 Appendix D)
6.4.21.1. When a continuous bond is provided for the sole purpose of satisfying
ISF bonding requirements, the bond must be for an amount not less than $50,000.
(See 19 CFR § 149.5).
6.4.21.2. The bond amount specified by this section is in addition to the bond
amount specified by any other applicable section of these Guidelines.

6.4.22. Activity Code 16 - Importer Security Filing (ISF) - Single Transaction Bond
(19 CFR Part 113 Appendix D)
6.4.22.1. When a single transaction bond is provided for the sole purpose of
satisfying ISF bonding requirements, the bond amount must be at least $10,000.
(See 19 CFR § 149.5).
6.4.22.2. The bond amount specified by this section is in addition to the bond
amount specified by any other applicable section of these Guidelines.

6.4.23. Activity Code 17 - Marine Terminal Operator - Continuous Bond Only
6.4.23.1. See the Notice of Specific Instruction, Customs Bulletin and
Decisions, Vol. 40, No. 52, December 20, 2006, at page 7 for the terms and
conditions of the Marine Terminal Operator Bond.

6.4.23.2. “All marine terminal operators at ports of entry who engage in
commerce with containers and cargo arriving from foreign, except those

26

operators who handle bulk cargo exclusively, are required to post a Marine
Terminal Operator bond if they do not have a valid international carrier bond
already in force...[The Marine Terminal Operator bond must be for an amount]
not less than $100,000. As deemed necessary, the port director may set a bond
limit of up to $250,000 for marine terminal operators who have incurred
violations of allowing cargo to exit the terminal without CBP authorization. If a
port director seeks to set a bond limit in excess of $250,000 based upon the past
performance of a terminal operator, this limit may only be set with the
concurrence of the Office of Field Operations in CBP Headquarters.” Notice of
Specific Instruction, Customs Bulletin and Decisions, Vol. 40, No. 52, December
20, 2006, at page 6.

6.4.23.3. CBP Form 301 cannot be used to file this bond type.

6.4.23.4. This bond cannot be transmitted to ACE through the eBond EDI and
must be transmitted by a surety, surety agent, broker, or principal in accordance
with 19 CFR § 113.11, via fax or email to the OF-RD at
bondquestions@cbp.dhs.gov, for manual input.

6.4.23.5. The bond amount specified by this section is in addition to the bond
amount specified by any other applicable section of these Guidelines.

6.4.24. Deferral of Duty on Large Yachts Imported for Sale at United States Boat
Shows - Single Transaction Bond Only (19 CFR § 113.75 and Appendix C to
Part 113)
6.4.24.1. This bond is required for the deferral of entry completion and duty
deposit pursuant to 19 U.S.C. 1484b for a dutiable large yacht imported for sale
at a United States boat show and must conform to the terms of appendix C to 19
CFR Part 113. The bond must be filed in accordance with the provisions set
forth in 19 CFR § 4.94a.

6.4.24.2. This bond is not currently assigned an activity code and CBP Form
301 cannot be used to file this bond type. The bond must be submitted using
the language provided in appendix C to 19 CFR Part 113.

6.4.24.3. The bond must be in an amount equal to two times (2x) the amount
of duties, taxes, and fees on the large yacht that would otherwise be imposed
under the appropriate Harmonized Tariff Schedule of the United States
(HTSUS) classification.

6.4.24.4. This bond cannot be transmitted to ACE through the eBond EDI and
must be transmitted by a surety, surety agent, broker, or principal in accordance
with 19 CFR § 113.11, via fax, email or hard copy to the OF-RD or Port
Director.

27

6.4.24.5. If the large yacht is exported or sold in accordance with 19 CFR §§
4.94a(b) or (c), the bond will be returned
9
to the importer of record.

6.4.24.6. If the large yacht is not sold or exported within the 6-month bond
period, in accordance with 19 CFR § 4.94a(d), the importer of record within 15
calendar days after expiration of that 6- month period must complete the entry by
filing an Entry Summary (CBP Form 7501, or its electronic equivalent) and must
deposit the appropriate duty. Upon entry completion and deposit of duty, the
bond will be returned
10
, and a new bond on CBP Form 301, containing the bond
conditions set forth in § 113.62 of this chapter, may be required by the Center
director.
6.4.24.7. Under no circumstance will CBP personnel give back a primary or
only record of a bond to the originator of the bond.

6.5. Cash in lieu of Surety - Continuous or Single Transaction Bond (19 CFR § 113.40)

6.5.1. A principal’s decision to elect to use cash in lieu of surety on a bond does not
alter or impact the requirements described in these Guidelines. (See 19 CFR § 113.40)

6.5.2. In accordance with 19 CFR § 113.40, the Director, Revenue Division or, in the
case of single transaction bonds, a Port Director or Center Director, may accept cash or
U.S. obligations in lieu of sureties in an amount equal to the amount of the bond that would
otherwise be required. In addition, a CBP Form 301, 301A (if applicable), or other CBP-
approved bond, designating the appropriate activity for the cash or U.S. obligation being
deposited in lieu of surety, must be filed
11
, and the cash or U.S. obligations being deposited
in lieu of surety must be for a term of no more than one year.

6.5.3. When a U.S. obligation, other than cash, is deposited with the Office of Finance
– Revenue Division, the obligor must also provide a duly executed power of attorney and
agreement in the format provided in 19 CFR § 113.40(b) (modified as necessary).

6.5.4. CBP is authorized to apply the cash or money received from the deposited
obligation to satisfy any damages, demand, or deficiency arising from a default under the
bond.

9
See the definition for cancellation.
10
See the definition for cancellation.
11
If a completed CBP Form 301, 301A (if applicable), or other CBP-approved bond is not
received by CBP, along with the cash or U.S. obligation, the submission is not considered cash in
lieu of surety, but rather a cash deposit.

28

Appendices

29

Appendix A: Special Classes of Merchandise

Special Classes of Merchandise (Health and Safety)

Government Agency Merchandise Description Bond Amount
Consumer Product
Safety Commission
(CPSC)

Flammable fabrics or articles
constructed with flammable
fabrics subject to the
Flammable Fabrics Act (15
USC 1192 and 15 USC 1198)

via CPSC regulations in 16
CFR § 1610.39(c)(3).).

Portable gasoline containers
subject to the Consumer
Product Safety Act (15 USC
2066 and 15 USC 2068),

specifically the Children’s
Gasoline Burn Prevention Act
(15 USC 2056 note) via CPSC
regulations in 16 CFR Part
1460.

Swimming pool or spa drain
covers subject to the Consumer
Product Safety Act (15 USC
2066 and 15 USC 2068),

specifically the Virginia
Graeme Baker Pool and Spa
Safety Act (15 USC 8003) via
CPSC regulations in 16 CFR
Part 1450.

Other merchandise subject to
the Consumer Product Safety
Act (15 USC 2066 and 15 USC
2068) via CPSC regulations in
16 CFR Parts 1101-1420.
The amount of the bond is
based on the circumstances
of the particular case that is
either (see 19 CFR §
113.62(n)(1)):

1) equal to the total entered
value of the merchandise,
plus all duties, taxes, and
fees,

OR

2) equal to 3 times the value
of the merchandise if
restricted or prohibited
merchandise.

30

Government Agency Merchandise Description Bond Amount

Merchandise subject to the
Child Nicotine Poisoning
Prevention Act (15 USC 1472a)
via CPSC regulations in 16
CFR § 1700.15.

Merchandise subject to the
Poison Prevention Packaging
Act (15 USC 1471-1477 and 15
USC 2066) via CPSC

regulations in 16 CFR Parts
1700-1702.

Merchandise subject to the
Refrigerator Safety Act (15
USC 1213) via CPSC
regulations in 16 CFR Part
1750.

Consumer Product
Safety Commission
(CPSC)
Toys and fireworks (only if
sampled by CBP for Testing)
12

subject to the Federal
The amount of the bond is
based on the circumstances
of the particular case that is
either (see 19 CFR § 12.3):

1) equal to the domestic
value of the merchandise at
the time of release as if it
were admissible and
otherwise in compliance (see
19 CFR § 162.43(a)),

OR

2) equal to 3 times the value
of the merchandise if
restricted or prohibited
merchandise.

Hazardous Substances Act (15

USC 1273) via CPSC

regulations in 16 CFR §

1500.271.

Other merchandise subject to

the Federal Hazardous

Substances Act, as amended

(15 USC 1273) via CPSC

regulations in 16 CFR §

1500.271.

12
May be classified in HTSUS Chapter 36 (Fireworks) or Chapter 95 (Toys).

31

Government Agency Merchandise Description Bond Amount
Food and Drug
Administration (FDA)
Merchandise subject to the
Federal Food, Drug, and
Cosmetic Act, as amended, via
FDA regulations in 21 CFR §
1.97.
The amount of the bond is
based on the circumstances
of the particular case that is
either (see 19 CFR § 12.3):

1) equal to the domestic
value of the merchandise at
the time of release as if it
were admissible and
otherwise in compliance (see
19 CFR § 162.43(a)),

OR

2) equal to 3 times the value
of the merchandise if
restricted or prohibited
merchandise.
Food and Drug
Administration (FDA)
Electronic products subject to the
Public Health Service Act (42
USC 201 et seq. 263f and 21
USC 360mm), as amended, via
FDA regulations in 21 CFR §
1005.23.
The amount of the bond is
based on the circumstances
of the particular case that is
either (see 19 CFR §§ 12.91,
113.62(n)(1)):

1) equal to the total entered
value of the merchandise,
plus all duties, taxes, and
fees,

OR

2) equal to 3 times the value
of the merchandise if
restricted or prohibited
merchandise.

Department of
Transportation (DOT)
Motor vehicles and motor
vehicle equipment subject to the
National Traffic and Federal
Motor Vehicle Safety Act of
1966, as amended, via DOT
The amount of the bond is
based on the circumstances
of the particular case that is
either (see 19 CFR §§
12.80(e), 113.62(n)(1)):

32

Government Agency Merchandise Description Bond Amount

regulations in 49 CFR Parts
565, 567, 568, and 571.
1) equal to the total entered
value of the merchandise,
plus all duties, taxes, and
fees,

OR

2) equal to 3 times the value
of the merchandise if
restricted or prohibited
merchandise.

Special Classes of Merchandise (Environmental Safety)

Government Agency Merchandise Description Bond Amount
Environmental
Protection Agency
(EPA)
Merchandise subject to the
Federal Insecticide, Fungicide,
and Rodenticide Act
13
(7 USC
136o) via EPA regulations in 40
CFR Part 152.
The amount of the bond is
based on the circumstances
of the particular case that is
either (see 19 CFR §§ 12.3,
12.115, 113.62(n)(1)):

1) equal to the domestic
value of the merchandise at
the time of release as if it
were admissible and
otherwise in compliance
(see 19 CFR § 162.43(a)),

OR

2) equal to 3 times the value
of the merchandise if
restricted or prohibited
merchandise.

13
May be determined based on the existence of an EPA Message set with Government Agency
Program Codes of ‘PS1’, ‘PS2’ or ‘PS3’ on the PG01 record.

33

Government Agency Merchandise Description Bond Amount
Environmental
Protection Agency
(EPA)
Merchandise subject to the Toxic
Substances Control Act (TSCA)
14

(15 USC 2612) via EPA
regulation 40 CFR Part 707
The amount of the bond is
based on the circumstances of
the particular case that is
either (see 19 CFR §§
12.123(b), 113.62(n)(1)):
1) equal to the total entered
value of the merchandise, plus
all duties, taxes, and fees,
OR

2) equal to 3 times the value
of the merchandise if
restricted or prohibited
merchandise.
Environmental
Protection Agency
(EPA)
Motor vehicles and engines
subject to federal antipollution
emission requirements under the
Clean Air Act, as amended (42
USC 7401 et seq.7522) via EPA
regulation 40 CFR § 85.1504(b).
The amount of the bond is
based on the circumstances of
the particular case that is (see
19 CFR §§ 12.73(j),
113.62(n)(1)):

1) equal to the total entered
value of the merchandise, plus
all duties, taxes, and fees,
OR

2) equal to 3 times the value
of the merchandise if
restricted or prohibited
merchandise.

14
May be determined based on the existence of an EPA Message set with Government Agency
Program Code of ‘TS1’ on the PG01 record.

34

Special Classes of Merchandise (Other)

Government Agency Merchandise Description Bond Amount
U.S. Department of the
Treasury, Alcohol and
Tobacco Tax and Trade
Bureau (TTB)
Alcoholic Beverages and
Distilled Spirits products
15

3 times the value of the
merchandise (see 19 CFR §
113.62(n)(1)) as alcoholic
beverages.
CBP All Merchandise Subject to
Quota and/or Visa Requirements
3 times the value of the
merchandise (see 19 CFR §
113.62(n)(1)) as
restricted/prohibited
merchandise.

Department of
Agriculture,
Agricultural Marketing
Service (AMS)
Merchandise subject to
marketing orders
16
.
3 times the value of the
merchandise (see 19 CFR §
113.62(n)(1)) as
restricted/prohibited
merchandise.

15
May be classified in HTSUS Chapter 22 and 24.
16
May be determined by an ACE PGA filing for AMS Marketing Order Codes MO1-MO8
(except MO6 for exempt products).

35

C B A
Appendix B: Activity Code 1 - Basic Importation and Entry Continuous Bond Formulas

Reviewers (1)
(Duties, Taxes & Fees) x 10%
previous 12 months
Analytical (2)
(Duties, Taxes & Fees) x 10%

previous 12 months

+

10% - unpaid bills not protested
and less than 210 days
or
protested

+

$ for $ - delinquent bills not
protested and over 210 days
or
denied protest

+

$ for $ debit vouchers unpaid

minimum bond amount or $50,000
= (rounded up by increments of $10,000 up to
$100,000 and then by increments of
$100,000
)

minimum bond amount or $50,000
=
(rounded up by increments of $10,000 up to
$100,000 and then by increments of
$100,000
)

= exact amount

= exact amount

= exact amount

total amount + + +

(rounded up by increments of $10,000 up to $100,000,
and then by increments of $100,000)

D
D
C
B
A