What a Temporary Importation under Bond is
A Temporary Importation under Bond (TIB) is a way to bring goods into the United States without paying duty, by posting a bond instead. It is available only for goods that are not imported for sale or sale on approval and that you intend to export or destroy within the allowed period, which cannot exceed three years from the date of importation. The entry is claimed under Chapter 98, Subchapter XIII of the Harmonized Tariff Schedule (HTSUS) — heading 9813 — and the procedure is governed by 19 CFR 10.31–10.40. The trade-off is simple: you skip the duty up front, but you take on a bond obligation and a deadline, and if you break either you pay.
Which goods qualify — the 9813.00 subheadings
TIB is not open-ended. Only goods that fall within the fourteen subheadings 9813.00.05 through 9813.00.75 qualify, each describing a specific temporary use:
- 9813.00.05 — articles to be repaired, altered or processed.
- 9813.00.20 — samples solely for use in taking orders (110% bond).
- 9813.00.25 — motion-picture advertising films (110% bond).
- 9813.00.30 — articles for testing, experiment or review.
- 9813.00.35 — vehicles imported for racing.
- 9813.00.50 — professional equipment, tools of trade and repair components (110% bond).
- 9813.00.60 — animals and equipment for breeding, exhibition or competition.
- 9813.00.70 — fine arts and scientific apparatus for exhibition.
- 9813.00.75 — automobiles, chassis and bodies for show or exhibition.
If your use is not on this list, TIB is not the right vehicle — the checker routes you to confirm the classification with CBP or a licensed customs broker rather than guess a subheading for you.
How big is the bond?
Under 19 CFR 10.31(f) the standard TIB bond is given on CBP Form 301 (with the bond conditions of section 113.62) in an amount equal to double — 2× — the duties and fees that would otherwise accrue. There is one narrow exception: a bond equal to 110% of the estimated duties and fees applies to exactly three subheadings — samples for taking orders (9813.00.20), motion-picture advertising films (9813.00.25), and professional equipment / tools of trade (9813.00.50). Every other listed use takes the standard 2× bond. The bond is a security, not a fee: you get it back when you cancel the entry by exporting or destroying the goods under CBP supervision.
How long can the goods stay?
The initial TIB period is one year from the date of importation (HTSUS Subchapter XIII, U.S. Note 1(a)). Under 19 CFR 10.37 that period may be extended for “not more than two further periods of 1 year each”, on written application to the Center director using CBP Form 3173 — so the absolute maximum is three years. Some subheadings carry shorter, fixed windows: automobiles and parts entered under 9813.00.75 for shows are generally limited to six months and cannot be extended, so confirm the window for your subheading before you plan around the three-year cap.
What happens if you miss the deadline?
If the goods are not exported or destroyed under CBP supervision before the bond period ends, you have two ways out, both costly. You can file a consumption entry and pay the duties you originally deferred (19 CFR 10.31(h)), or CBP can make a demand under the bond for liquidated damages equal to double the estimated duties applicable to the entry (19 CFR 10.39(d)(1)). For ATA carnet entries the liquidated-damages demand is 110% of the estimated duties (10.39(d)(2)). Exporting or destroying on time is handled by filing CBP Form 3495 in advance so CBP can supervise or verify it (19 CFR 10.38) — that is what cancels the bond charge.
Frequently asked questions
Can I sell goods entered under a TIB?
No. TIB is available only for goods not imported for sale or sale on approval (19 CFR 10.31). If you intend to sell them, TIB is not the right entry — you would make a regular consumption entry and pay duty.
Is the bond a cost I lose?
The bond is a security, not a duty payment. It is set at 2× (or 110% for the three reduced subheadings) of the estimated duties and fees. You cancel the charge — and avoid liquidated damages — by exporting or destroying the goods under CBP supervision in time.
How do I keep the goods longer than a year?
Apply for an extension on CBP Form 3173 before the period ends. The period can be extended for two further one-year periods, to a three-year maximum (19 CFR 10.37). Beyond three years TIB cannot hold the goods at all.
What is the penalty for not exporting in time?
A consumption entry with duties, or liquidated damages under the bond equal to double the estimated duties (19 CFR 10.31(h), 10.39(d)(1)) — 110% for carnet entries.
Is anything I enter into the checker sent to a server?
No. The verdict and the bond estimate are computed entirely in your browser from the rules described above. Nothing you enter leaves your device.
Sources
- 19 CFR 10.31 — entry and bond: 2× duties on CBP Form 301 / section 113.62, the 110% rate for 9813.00.20 / .25 / .50, and the consumption-entry-or-liquidated-damages rule.
- 19 CFR 10.37 — extension: two further periods of 1 year each (CBP Form 3173).
- 19 CFR 10.39 — cancellation of the bond charge and liquidated damages equal to double the estimated duties.
- CBP — Temporary Importation under Bond (TIB) — the program overview (one-year / three-year window, the fourteen 9813.00 subheadings).
General guidance, not legal or customs advice. TIB eligibility, the applicable HTSUS 9813 subheading, the bond amount, and extensions are determined by CBP under 19 CFR 10.31–10.40 and HTSUS Chapter 98, Subchapter XIII — verify with CBP or a licensed customs broker.