Tool · Customs bonds
Customs bond calculator
Work out the amount of a continuous bond or a single transaction bond with the formulas that CBP publishes. The example is filled in. Change the numbers to see your amount.
Enter what you paid to CBP on your entries in the previous 12 months. No imports in that time? Enter your estimate for the next 12 months.
The regular duty from the HTS number (column 1).
Section 232, Section 301 and other additional duties.
MPF, HMF, excise taxes and other CBP fees.
Unpaid CBP bills (optional)
CBP adds unpaid bills to the bond amount. Leave these empty if you have none.
CBP adds 10 percent.
CBP adds 100 percent.
CBP adds 100 percent.
Continuous bond amount
$60,000
- Duties, taxes and fees, 12 months
- $559,000
- 10 percent
- $55,900
- Rounded up to the next $10,000
- $60,000
Formula: 10 percent of the duties, taxes and fees of the previous 12 months. At least $50,000. Rounded up to the next $10,000 up to $100,000, then to the next $100,000.
CBP can require a higher amount, for example for AD/CVD goods or a record of late payments.
Include Chapter 99 duties, MPF and HMF.
Single transaction bond amount
$51,500
- Entered value
- $40,000
- Duties, taxes and fees
- $11,500
- Entered value plus duties, taxes and fees
- $51,500
Formula: entered value plus duties, taxes and fees. Stated in whole dollars, rounded up to the next dollar. At least $100.
The result is an estimate from CBP's published formulas. CBP sets the final amount. Got a notice from CBP? Read the insufficient bond notice guide.
Bond cost
Continuous bond or single transaction bond: which costs less?
Our bond prices
| Bond | Price |
|---|---|
| Continuous bond of $50,000 | $500 for 12 months. It covers every entry and the ISF. |
| ISF bond | $75 for each ocean shipment without a continuous bond |
| Single transaction bond | $3 for each $1,000 of the bond amount. Minimum $50. |
Compare the cost for your shipments
Include Chapter 99 duties, MPF and HMF.
Include this shipment. Use shipments of the same size.
Your cost in 12 months
$500
The continuous bond costs less. You pay $38.50 less in 12 months.
- Single transaction bond amount
- $154,500
- Price of the single transaction bond
- $463.50
- ISF bond
- $75
- Bonds for one shipment
- $538.50
- Shipments in 12 months
- 1
- Single transaction and ISF bonds, 12 months
- $538.50
- Continuous bond, 12 months
- $500
With this number of shipments, the continuous bond costs less when the value plus duties, taxes and fees of one shipment is more than $47,200.
When does the continuous bond cost less?
The continuous bond costs less when the value plus duties, taxes and fees of one ocean shipment is more than the amount in the table. The table includes the ISF bond for each shipment.
| Ocean shipments in 12 months | FDA goods and vehicles | Other goods |
|---|---|---|
| 1 | $47,200 | $141,600 |
| 2 | $19,400 | $58,300 |
| 3 | $10,100 | $30,500 |
| 4 | $5,500 | $16,600 |
| 5 | The continuous bond always costs less | The continuous bond always costs less |
Amounts are rounded down to $100.
The continuous bond price is for a bond of $50,000. If CBP's formula gives a larger bond, the price is higher. Ask us for a quote.
CBP formula
How does CBP set the bond amount?
Continuous bond
The amount is 10 percent of the duties, taxes and fees on your entries in the previous 12 months. It covers all principals, co-principals and users on the bond. The minimum is $50,000.
CBP rounds the amount up. Up to $100,000, it rounds to the next $10,000. Above $100,000, it rounds to the next $100,000. So a bond jumps from $100,000 to $200,000 when 10 percent passes $100,000.
CBP also adds unpaid bills. It adds 10 percent of bills under 210 days past due or protested. It adds 100 percent of older bills, bills with a denied protest and unpaid debit vouchers. Then it rounds the total up again.
| Duties, taxes and fees in 12 months | 10 percent | Bond amount |
|---|---|---|
| $300,000 | $30,000 | $50,000minimum |
| $559,000 | $55,900 | $60,000 |
| $940,000 | $94,000 | $100,000 |
| $1,000,000 | $100,000 | $100,000 |
| $1,090,000 | $109,000 | $200,000 |
| $2,350,000 | $235,000 | $300,000 |
Single transaction bond
A single transaction bond covers one entry. You need one when a bond is required and you have no continuous bond. It is stated in whole dollars, rounded up to the next dollar, and is at least $100 (19 CFR 113.13).
| Goods | Bond amount | Source |
|---|---|---|
| Most goods | Entered value plus duties, taxes and fees | Guide 6.4.2.3 |
| Unconditionally duty-free goods | CBP can accept 10 percent of the entered value | Guide 6.4.2.3 |
| Restricted goods | 3 times the value of the restricted goods, at least $100 | Guide 6.4.2.3 |
| Alcohol (TTB), goods under quota or visa rules, USDA marketing order goods | 3 times the value of the goods | Guide, Appendix A |
| FDA goods (food, drugs, cosmetics, medical devices) and motor vehicles (DOT and EPA) | 3 times the entered value plus duties, taxes and fees, in every case | 19 CFR 113.62, 19 CFR 141.113 |
| Goods under CPSC or other agency rules | Entered value plus duties, taxes and fees. 3 times the value if CBP treats the goods as restricted. | Guide, Appendix A |
| Temporary importation under bond (TIB) | 2 times the estimated duties, including MPF | 19 CFR 10.31(f), Guide 6.4.2.3 |
CBP can require a higher amount
The formula is a starting point. CBP can ask for a larger bond, or an additional single transaction bond, when it sees a risk to the revenue. Examples are goods under an AD/CVD order, unpaid bills and a record of late payments (19 CFR 113.13 and CBP's guide, section 6.4.2.3).
Worked example
What does the example in the calculator show?
With the base duty only
2.5 percent duty: $50,000. With fees and taxes, the total is $59,000. 10 percent is $5,900.
$50,000
The $50,000 minimum applies.
With a 25 percent Section 232 duty
Chapter 99 duty of 25 percent: $500,000 more. The total is $559,000. 10 percent is $55,900.
$60,000
Rounded up to the next $10,000.
The goods and the value did not change. The additional duty alone moved the bond above the minimum.
2026
What changes in 2026?
Section 232 metals duties on the full value
Additional duties of 10 to 50 percent on the full customs value of steel, aluminum and copper articles and their derivatives, from all countries. CSMS #68253075.More Section 232 metals HTS numbers
New HTS numbers came under the metals duties, and the rates for some others went down. CSMS #68855869.Section 301 duty on goods of Brazil
An additional 25 percent on most goods of Brazil. CSMS #69302472.Section 301 duties on goods of sixty economies
Additional duties of 10 to 12.5 percent on goods of sixty listed economies, with exemptions. CSMS #69326983.
A bond that was right a year ago can be too small now. CBP reviews continuous bonds each month. When a bond is too small, CBP can send an insufficiency notice with a deadline. What to do when you get an insufficient bond notice.
The previous 12 months can also include duties that no longer apply, such as the Section 122 surcharge of February 24 to July 24, 2026. Look at your next 12 months, not only the last 12.
Bond quote
How do I get a bond in the right amount?
Request: Customs bond quote
Quote on request
More about bond types on our customs bonds page.
Questions
Customs bond amounts: common questions
Do Section 232 and Section 301 duties count?
Yes. The formula uses all the duties, taxes and fees on your entries. Chapter 99 duties such as Section 232 and Section 301 are duties, so they raise the bond amount.
Which entries does CBP leave out of the formula?
CBP leaves out entry types 05, 11, 12, 26, 31, 32, 34, 38, 47, 51 and 86. For example, informal entries (type 11) do not count.
How often does CBP check my bond?
CBP's Revenue Division reviews every active continuous bond for importation each month (CSMS 18-000664). If your bond is too small for the formula, CBP can send an insufficiency notice.
Do refunded IEEPA duties count?
CBP has not published how its bond review treats IEEPA duties that it refunds. When CBP accepts a CAPE declaration, ACE removes the IEEPA duties from the entry summary lines. Until then, plan for them to count. CBP decides case by case.
What if I had no imports in the last 12 months?
CBP uses your estimate of the duties, taxes and fees for the next 12 months. The continuous bond is never less than $50,000.
Why plan for the next 12 months, not the last 12?
A continuous bond runs for a year, but CBP reviews it each month. If your duties grow, CBP can ask for a larger bond in the middle of the year. CBP advises importers to forecast the next 12 months and to consider a bond above the minimum.
Can I raise a single transaction bond after the entry?
Only in the 10 days between the entry and the entry summary, CBP says. Size the bond before you file.
Can CBP ask for more than the formula?
Yes. CBP can require a larger bond or an additional single transaction bond when it finds a risk to the revenue. Examples are AD/CVD goods, unpaid bills and a record of late payments.
Can I order a bond on this page?
No. The calculator shows the amount only. For a bond quote, use the request box on this page, or call us.
Need a customs bond?
Call (908) 291-8001 or email info@alliedchb.com
Last reviewed September 28, 2026. This page explains customs rules in general terms. It is not legal advice. Duty rates and CBP procedures change often, and we confirm the figures for your shipment in writing before you commit.