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Customs bond calculator
Size an Activity Code 1 continuous import bond the way CBP's revenue division does, or find the minimum single transaction bond for one entry. Based on CBP Publication 3569 (February 2024).
Duties, taxes and fees
$
All principals, co-principals and users on the bond.
$
Types 05, 11, 12, 26, 31, 32, 34, 38, 47, 51, 86 (Pub. 3569 6.4.1.2).
Open bills (Analytical formula, optional)
$
Adds 10%
$
Adds 100%
$
Adds 100%
Continuous bond amount
Counted duties, taxes and fees
Total less excluded entry types
$624,275
10% of that
$62,427.50
Reviewer formula
Rounded up to the next $10,000
$70,000
Bond amount to request
$70,000
How CBP sets a continuous bond amount
CBP's guide (Publication 3569-0224, section 6.4.1.1) sets the Activity Code 1 continuous bond at the greater of $50,000 or 10 percent of the duties, taxes and fees paid in the previous 12 months, across every principal, co-principal and user on the bond. CBP calls this the Reviewer formula.
The amount is rounded up in steps of $10,000 until $100,000, then in steps of $100,000. So 10 percent of $1,200,000 ($120,000) becomes a $200,000 bond, not $120,000.
Some entry types do not count toward the total (6.4.1.2): 05 vessel repair, 11 and 12 informal, 26 FTZ admission, 31, 32, 34 and 38 warehouse withdrawals, 47 drawback, 51 DCMA and 86 Section 321. Subtract the duties, taxes and fees on those entries.
A new importer with no history sizes the bond on estimated duties, taxes and fees for the next 12 months, still with the $50,000 floor (6.4.1.3).
When open bills raise the bond
If the importer has unpaid bills, CBP uses the Analytical formula (6.4.1.4 and Appendix B): the Reviewer amount plus 10 percent of delinquent bills that are under 210 days past due or protested, plus 100 percent of bills over 210 days past due or tied to a denied protest, plus 100 percent of unpaid debit vouchers. The sum is rounded up again with the same steps.
Single transaction bonds
A single transaction bond covers one entry when no continuous bond is on file, or when CBP asks for extra security. Section 6.4.2.3 sets the general amount at the entered value plus all duties, taxes and fees.
Exceptions: unconditionally duty-free goods need 10 percent of entered value; restricted goods (for example PGA or quota merchandise) need 3 times the value of the restricted goods, at least $100; temporary importations under bond need 2 times the estimated duties including MPF, or 110 percent for samples, films and tools of trade under 9813.00.20, .25 and .50. AD/CVD security is set case by case.
Worked examples
Established importer
- DTF last 12 months 648,215, excluded types 23,940
- Counted 624,275 x 10% = 62,427.50
- Above 50,000, round up to next 10,000
Continuous bond $70,000
Load this exampleSmall importer
- DTF last 12 months 120,000
- 10% = 12,000
- Below the 50,000 minimum
Continuous bond $50,000
Load this exampleLarge importer, past $100,000
- DTF last 12 months 3,450,000
- 10% = 345,000
- Over 100,000, round up to next 100,000
Continuous bond $400,000
Load this exampleSingle entry, dutiable goods
- Entered value 40,000
- Duties, taxes and fees 3,200
- Value + DTF
Single transaction bond $43,200
Load this exampleFrequently asked questions
›What is the minimum continuous customs bond?
$50,000. CBP Publication 3569 sets the Activity Code 1 continuous bond at $50,000 or 10 percent of the previous 12 months of duties, taxes and fees, whichever is greater.
›How is the continuous bond amount rounded?
Up, in increments of $10,000 until $100,000 and then in increments of $100,000. A calculated $62,427.50 becomes $70,000; $100,000.10 becomes $200,000.
›Do fees like MPF and HMF count toward the bond?
Yes. The base is duties, taxes and fees, so MPF and HMF are included along with ordinary duties and Chapter 99 duties such as Section 301 and 232.
›Which entries are left out of the bond calculation?
Entry types 05, 11, 12, 26, 31, 32, 34, 38, 47, 51 and 86 are excluded under Pub. 3569 section 6.4.1.2. Subtract the duties, taxes and fees paid on them.
›My duties went up with new tariffs. Will CBP ask for a bigger bond?
CBP reviews bond sufficiency against the trailing 12 months. If 10 percent of your duties, taxes and fees now exceeds your bond, expect an insufficiency notice asking you to replace it with a larger bond.
›How much is a single entry bond?
Generally the entered value plus all duties, taxes and fees. Duty-free goods need 10 percent of value, restricted goods 3 times their value (at least $100), and TIB entries 2 times the estimated duties including MPF.
›Is the bond amount what I pay?
No. The bond amount is the surety's liability limit. You pay the surety a premium, usually a small fraction of the bond amount, set by the surety.