What is the difference between a continuous and a single transaction bond?

A continuous bond covers every entry an importer makes while it is in force, sized from a year's duties. A single transaction bond covers one entry and is at least its value plus duties, taxes and fees.

How much is a continuous customs bond?

At least $50,000, or 10% of the previous 12 months' duties, taxes and fees if that is more, rounded up in $10,000 steps. An importer paying $640,000 a year needs a $70,000 bond.

Who is liable under a customs bond?

The importer as principal and the surety, jointly and severally, so CBP can collect from either. The surety must be on the Treasury's Circular 570 list.

Term

Customs bond

A customs bond is a contract in which a surety guarantees that an importer will pay US duties, taxes and fees and meet customs rules, with CBP as the beneficiary. A continuous bond covers many entries and is at least $50,000, or 10% of the duties, taxes and fees for the previous 12 months if that is more.

Also called import bond, continuous bond, single transaction bond, CBP bond, customs guaranteeApplies in US, UK, EUUpdated 13 October 2026

Two kinds

	Continuous bond	Single transaction bond
Covers	Every entry the importer makes while it runs	One entry
Amount	$50,000 or 10% of the previous 12 months' estimated duties, taxes and fees, whichever is greater	At least the entered value plus all duties, taxes and fees

How CBP sets bond amounts, February 2024

The bond is a contract between the importer, as principal, and a surety — or the importer's own cash in place of a surety — with CBP as the third-party beneficiary. Sureties must be listed in Treasury Department Circular 570, and principal and surety are jointly and severally liable for what the bond covers. A continuous bond amount is rounded up in increments of $10,000 to $100,000, and a new importer's can never be less than $50,000. For a single entry of restricted goods, the bond must be three times the value of the restricted merchandise.

Worked example: sizing a continuous bond

Duties, taxes and fees over the last 12 months: $640,000 × 10% = $64,000 → more than $50,000 → rounded up to the next $10,000 = $70,000 bond

An importer paying $400,000 a year would get $40,000 by the same sum, which is below the floor, so its bond is $50,000.

In the UK and EU

The equivalent is a customs guarantee. In the UK, a customs comprehensive guarantee covers duty, excise and import VAT for traders who import regularly or use transit, and a trader can apply to reduce what its guarantor provides to 50% or 30% of the potential debt. Since HMRC's update of 6 July 2026 the trader must be established in the UK or the EU to get one. The EU's comprehensive guarantee authorisation may grant reduced amounts of 50% or 30%, or a waiver to 0%.

The mistake people make

Treating the bond as cover for the importer. CBP's regulation says delivering a bond with an entry is solely to protect US revenue and does not relieve the importer of any liability. Nor does paying a broker: if the broker never passes the duty on, the importer still owes it.

FAQ

Customs bond: common questions

What is the difference between a continuous and a single transaction bond?: A continuous bond covers every entry an importer makes while it is in force, sized from a year's duties. A single transaction bond covers one entry and is at least its value plus duties, taxes and fees.
How much is a continuous customs bond?: At least $50,000, or 10% of the previous 12 months' duties, taxes and fees if that is more, rounded up in $10,000 steps. An importer paying $640,000 a year needs a $70,000 bond.
Who is liable under a customs bond?: The importer as principal and the surety, jointly and severally, so CBP can collect from either. The surety must be on the Treasury's Circular 570 list.