Single Entry Customs Bond: Cost, CBP Form 301, and Penalties

A single entry customs bond covers one import shipment at one U.S. port of entry, guaranteeing to Customs and Border Protection that the duties, taxes, and fees on that shipment will be paid. The bond amount must be at least the entered value of the goods plus estimated duties, taxes, and fees, with a $100 floor.¹ Without a valid bond on file, CBP will not release your merchandise.²

The bond is a guarantee to the government, not insurance for you. A surety company writes it, CBP holds it, and you remain on the hook for anything CBP later collects.

When to Use a Single Entry Bond

Single entry bonds are built for occasional importers. If you bring goods in once or twice a year, paying per shipment is straightforward and avoids an annual commitment. Three or more shipments a year and a continuous bond is almost always cheaper, because you pay one annual premium instead of a fresh bond fee for every entry.³

Cost isn’t the only difference. A single entry bond is tied to the specific port on the entry documents. If your shipment gets diverted to another port, the bond doesn’t travel with it and you may have to replace it entirely. A continuous bond covers every U.S. port for a full year.

Ocean freight adds another wrinkle. If your goods arrive by sea, you also need an Importer Security Filing bond. Continuous bonds typically include ISF coverage; with a single entry bond, you buy a separate ISF bond for each ocean shipment.⁴

Some importers who already hold a continuous bond still buy a single entry bond occasionally, when the value of one shipment exceeds the coverage on their existing bond. The single entry bond supplements the continuous one for that entry.

How the Bond Amount Is Calculated

For a standard commercial entry, the bond must be at least the total entered value of the goods plus all applicable duties, taxes, and fees, with a $100 minimum.⁵

The number jumps sharply when another federal agency regulates your merchandise. CBP calls these partner government agencies, and when your goods fall under their jurisdiction the bond becomes three times the total entered value.⁶ Categories that trigger the 3x multiplier include:

FDA-regulated food, drugs, cosmetics, and medical devices
EPA-regulated pesticides, chemicals under the Toxic Substances Control Act, and vehicles subject to emissions standards
CPSC-regulated toys, fireworks, flammable fabrics, and other consumer products
DOT-regulated motor vehicles and equipment
TTB-regulated alcoholic beverages and distilled spirits
AMS-regulated agricultural products under marketing orders

If your product sits under an HTS number that flags a partner agency but the specific goods aren’t actually regulated (the tariff code covers both regulated and unregulated items), disclaimer code “A” signals that the agency’s rules don’t apply, and the standard formula is used instead.⁶

Special entries have their own rules. Goods for exhibition require a bond equal to estimated duties. Temporary importations require at least double the estimated duties. Merchandise tied to unfair trade investigations may have its bond set by the U.S. International Trade Commission rather than CBP.¹

What It Actually Costs

The bond amount and the bond premium are two different numbers. The bond amount is the face value of the guarantee, meaning the maximum CBP can claim against the surety. The premium is what you pay the surety to write it. Single entry premiums usually run as a small percentage of the bond amount, often with a minimum of about $50 to $100.

On top of the premium, a customs broker handling the filing charges a service fee. That fee commonly falls in the $175 to $300 range per entry depending on the broker and how complex the shipment is. A continuous bond covering unlimited entries for a year generally costs a few hundred dollars. Two or three single-entry shipments a year and the cumulative premiums plus broker fees usually pass what a continuous bond would have cost.

Filing CBP Form 301

Every customs bond uses CBP Form 301, the agreement among you, the surety, and CBP. The form needs:

Your CBP identification number, which is typically your Employer Identification Number with its two-digit suffix, or a Social Security Number if you import as an individual⁷
The surety company’s legal name, address, and three-digit surety code assigned by CBP
A description of the merchandise
The bond amount, calculated using the formulas above, with the transaction value reported accurately — a mismatch between the bond amount and the actual value will delay release
The specific port of entry, since the bond only applies there

Most importers don’t fill out Form 301 themselves. A licensed customs broker or surety agent prepares it. Before a broker can act for you, you need to grant a power of attorney. CBP Form 5291 is the standard, though any document that clearly authorizes the agent works if it follows the same execution rules. The broker keeps the power of attorney and must produce it if audited.⁸ Unless the power of attorney explicitly covers all ports, it must name each port where the agent may act.

Filing itself happens electronically. Single entry bonds go through CBP’s eBond system, which transmits bond data directly into the Automated Commercial Environment. The surety submits the bond, eBond validates it, and for entry summaries filed through ACE the bond has to be present in eBond before CBP will accept the entry.⁹ When everything matches, approval often comes back in minutes.

Paying the Duties the Bond Secures

The bond guarantees payment; you still have to make the payment. CBP accepts two electronic methods through the Automated Clearing House system:¹⁰

ACH Debit, where you authorize CBP to pull funds from your bank account. Your broker sends a payment authorization through the Automated Broker Interface, CBP initiates the withdrawal, and the filer’s payment total has to match CBP’s records. Enrollment uses CBP Form 400.
ACH Credit, where you push the payment through your own bank. Your bank must run a test transaction first to validate the routing and account data. Enrollment uses CBP Form 401.

Get set up before your shipment arrives. If you’re using a broker, they can often handle duty payments through their own ACH enrollment on your behalf.

When the Bond Obligation Ends

After your goods clear, the entry moves into liquidation. Liquidation is CBP’s final calculation of duties, confirming you paid the correct amount and that no regulatory violations occurred.¹¹ CBP’s operational target for completing that review is 314 days from the entry date.¹²

Once liquidation is final and any claims are settled, the surety’s liability for that transaction ends. There’s no ongoing renewal to worry about — the bond lives and dies with the shipment.

Penalties and Who Actually Pays

If you don’t meet the bond’s conditions (late duty payments, failure to redeliver merchandise when CBP demands it, inaccurate filings) CBP can assess liquidated damages against you and the surety jointly and severally, which means CBP can collect from either party.¹³

For Importer Security Filing violations — late filing, inaccurate data, or failing to withdraw an ISF — CBP can assess $5,000 per violation. First-time offenders may see that reduced to $1,000 to $2,000 with mitigating factors, but repeat violations start at $2,500.¹⁴

A point importers sometimes miss: the surety isn’t absorbing your risk. Before writing the bond, the surety has you sign an indemnity agreement. If CBP collects from the surety, the surety collects from you, plus its legal costs. In a bankruptcy, the surety can step into CBP’s priority position to recover what it paid.¹⁵

You can petition CBP for relief from liquidated damages under 19 CFR Part 172, but filing a petition doesn’t pause the surety’s obligation to pay.

Mistakes That Hold Up Shipments

A few patterns come up again and again with single entry bonds.

The most common is a bad bond amount. Undervaluing merchandise, or forgetting the 3x multiplier for partner-agency goods, means CBP rejects the bond and cargo sits at the port. Get the HTS classification right first, because it drives both the duty rate and whether a partner agency is involved.

Port mismatches are the next most common. If a carrier reroutes your shipment to a different port than the one on the bond, the bond is useless and you need a new one. Staying in contact with your freight forwarder about vessel routing changes helps you catch this early.

Finally, some first-time importers assume they can arrange the bond after their goods land. They cannot. The bond has to be on file before CBP will release the merchandise,² and port storage charges accumulate fast while you scramble for a surety. Start the process well before the estimated arrival date.

1
U.S. Customs and Border Protection. Monetary Guidelines for Setting Bond Amounts
2
eCFR. 19 CFR 142.4 – Bond Requirements
3
U.S. Customs and Border Protection. How Are Continuous and Single Entry Bond Amounts Determined
4
U.S. Customs and Border Protection. Article 1868 – ISF Bond
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eCFR. 19 CFR 113.13 – Amount of Bond
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U.S. Customs and Border Protection. A Guide for the Public – How CBP Sets Bond Amounts
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U.S. Customs and Border Protection. General Guidelines for Completing the CBP Form 301
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eCFR. 19 CFR Part 141 Subpart C – Powers of Attorney
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U.S. Customs and Border Protection. eBond – The Future of Bonds in ACE
10
U.S. Customs and Border Protection. Automated Clearinghouse (ACH)
11
eCFR. 19 CFR Part 159 – Liquidation of Duties – Section 159.1
12
U.S. Customs and Border Protection. Post Summary Corrections
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eCFR. 19 CFR Part 113 – CBP Bonds – Section 113.62
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U.S. Customs and Border Protection. CBP Dec 09-26 – Guidelines for Assessment and Cancellation of Claims for Liquidated Damages
15
eCFR. 19 CFR 141.1 – Liability of Importer for Duties