The governing rule
CBP's authority to set and review bond amounts is at 19 CFR § 113.13. The methodology is published in A Guide for the Public: How CBP Sets Bond Amounts, which prescribes minimums, formulas and rounding for each activity code. The general principle is that the bond must be sufficient to protect the revenue and ensure compliance; CBP may demand a larger bond whenever it determines the existing one no longer does.
Continuous importer bond (Activity Code 1)
- Take the duties, taxes and fees the importer paid to CBP in the prior twelve months.
- Multiply by ten percent.
- Round up to the next $10,000 if the result is below $1 million, or to the next $100,000 if it is $1 million or more.
- Apply the $50,000 minimum.
- Confirm the result also covers the duty exposure on the largest single shipment you expect to make.
| Prior-year duties, taxes and fees | Required continuous bond |
|---|---|
| $0 – $500,000 | $50,000 |
| $600,000 | $60,000 |
| $1,250,000 | $130,000 |
| $4,000,000 | $400,000 |
| $12,500,000 | $1,300,000 |
Figures illustrate the formula only; CBP's determination governs.
Single transaction bond on a basic entry
The STB is sized to the entered value of the merchandise plus all duties, taxes and fees. Where the merchandise is subject to Partner Government Agency requirements — FDA, EPA, USDA, DOT, FCC, ATF, CPSC — the amount is generally three times the entered value. Quota-class merchandise and goods subject to antidumping or countervailing duties carry their own sizing rules, and CBP may require an STB even from an importer holding a continuous bond when a particular entry presents unusual risk.
We are NOT a market for single entry bonds.
Other activity codes
- Custodial (Activity Code 2): $25,000 minimum, sized to merchandise in custody.
- Drawback (1A): $50,000 continuous minimum, sized to projected accelerated drawback; $100 nominal STB minimum.
- International carrier (3): minimums vary by conveyance class.
- FTZ operator (4): sized to throughput and inventory at risk.
- ISF (16): commonly $50,000 continuous; single transaction ISF bonds around $10,000.
- Port-director codes (6, 7, 8, 9, 10): set entry by entry.
- ITC exclusion (12): set by the Commission in the order, often as a percentage of entered value.
Why sizing matters in 2026
The tariff actions of 2024 and 2025 shifted the duty footprint of many importers upward, and the Supreme Court's February 20, 2026 decision in Learning Resources, Inc. v. Trump, invalidating the IEEPA-based tariff regimes, is now shifting it back. Many continuous bonds were sized for one tariff reality and sit on top of another. Some will be resized downward as duty histories normalize; others face refund-driven drawback activity. Expect more resizing, more insufficiency cures and more drawback filings than in a typical year, and review sizing at renewal rather than waiting for CBP to write.
Oversizing costs money too
Premium is rated on the penal sum. A bond sized far above what CBP requires wastes premium and, for collateralized non-standard programs, ties up collateral. The right number is comfortably above CBP's formula and the largest expected shipment, and no higher.
Frequently asked questions
What is the minimum customs bond amount?
$50,000 for a continuous Activity Code 1 importer bond. Custodial bonds start at $25,000; drawback bonds at $50,000.
How does CBP know my prior-year duties?
From its own entry records. The importer's broker can pull the same figures from ACE to size the bond in advance.
Can CBP require a bigger bond than the formula produces?
Yes. Section 113.13 allows CBP to require whatever amount it determines is necessary to protect the revenue.
