Temporary Importation Under Bond (TIB): How It Works, What It Costs, and When to Use It

What Is a Temporary Importation Under Bond?

A temporary importation under bond (TIB) is a US Customs entry type that lets you bring goods into the country without paying duties or the merchandise processing fee (MPF) — as long as you export or destroy them within a set timeframe.

The catch: you post a bond guaranteeing you'll do exactly that. If you don't, CBP collects liquidated damages — typically double the duties you would have owed.

TIBs are governed by HTSUS Chapter 98, Subchapter XIII (subheadings 9813.00.05 through 9813.00.75) and the regulations in 19 CFR 10.31 through 10.40.

How TIB differs from a normal import entry

With a standard consumption entry, you pay duties upfront and the goods are yours to sell, use, or warehouse indefinitely. A TIB flips that: you pay nothing upfront but agree to specific conditions:

The goods cannot be sold in the US
They must be exported or destroyed under customs supervision
The initial period is 1 year, extendable up to 3 years total
You post a bond as financial guarantee

Think of it as borrowing the goods from a customs perspective. You're telling CBP: "I'm not importing these — I'm just using them here temporarily."

Which Goods Qualify for TIB Entry?

Not everything qualifies. CBP limits TIB eligibility to 14 specific categories under HTSUS 9813. Here are the ones importers actually use:

Goods for repair, alteration, or processing (9813.00.05)

The most commonly used TIB category. You ship a machine or component to the US for repair, then export it back. This also covers goods sent here for alteration or processing — but the finished product must leave the country.

Samples for taking orders (9813.00.20)

Sales samples brought in solely to show buyers and solicit orders. You can't sell the actual samples — they're display-only.

Articles for testing or experimentation (9813.00.30)

Lab equipment, prototypes, materials for testing. Pharmaceutical companies and tech firms use this heavily when they need to test products in US facilities.

Professional equipment and tools of trade (9813.00.50)

Camera gear for a foreign film crew, specialized tools for a visiting engineer, medical equipment for a visiting surgeon. The key requirement: the importer must be a non-resident of the US.

Exhibition and trade show goods (9813.00.25, 9813.00.55)

This is probably what most people think of when they hear "TIB." Booth displays, product demos, marketing materials for CES, NAB, SEMA — any US trade show. Everything goes back on a truck or container afterward.

Racing vehicles (9813.00.35)

Cars, motorcycles, boats, and aircraft imported strictly for competition. Formula 1 teams, rally racers, and America's Cup boats all use this provision.

Animals for breeding or exhibition (9813.00.60)

Livestock, show animals, and breeding stock brought in temporarily. Common at agricultural fairs and equestrian events.

Containers and holders (9813.00.45)

Shipping containers, compressed gas cylinders, reusable packaging. These cycle in and out of the US regularly without anyone paying duty on the container itself.

TIB Bond Requirements and Costs

This is where most importers have questions — and where the numbers matter.

How much is the bond?

For most TIB categories, the bond amount is 200% of the estimated duties that would be owed if the goods were permanently imported. So if the normal duty on your goods would be $10,000, your TIB bond is $20,000.

There are exceptions for three categories where the bond is only 110% of estimated duties:

Samples for taking orders (9813.00.20)
Professional equipment and tools of trade (9813.00.50)
Motion-picture advertising films

What does the bond actually cost you?

The bond amount isn't what you pay out of pocket. You pay a premium to a surety company — think of it like an insurance premium. Typical bond premiums run:

| Bond Amount | Estimated Annual Premium | |------------|------------------------| | $10,000 | $100–$400 | | $50,000 | $250–$2,000 | | $100,000 | $500–$4,000 | | $500,000+ | 1%–4% of bond amount |

The exact rate depends on your credit history, import track record, and the surety company. First-time importers pay more. Companies with clean compliance records get better rates.

Important context for 2026: The customs bond market has tightened significantly since the tariff increases. Surety companies are charging higher premiums and requiring stricter credit terms. If you haven't obtained a bond recently, expect higher costs than historical averages.

Continuous bond vs. single-entry bond

If you're doing one TIB shipment, a single-entry bond makes sense. If you regularly bring goods in temporarily — say, you're a European exhibitor who hits 4-5 US trade shows per year — a continuous customs bond saves money and paperwork.

TIB Entry Process: Step by Step

Here's the actual process for filing a TIB entry with CBP.

Step 1: Classify your goods and confirm TIB eligibility

Before anything ships, verify your goods fit one of the 14 HTSUS 9813 subheadings. Use our HTS code lookup tool to find the normal classification, then determine which TIB provision applies.

Step 2: Obtain a TIB bond

Contact a licensed surety company or work through your customs broker. You'll need:

Description and value of the goods
Estimated duties that would normally apply (use our duty calculator to estimate)
Duration of the temporary import
Your plan for re-export

Step 3: File the entry with CBP

Your customs broker files CBP Form 3461 (Entry/Immediate Delivery) and CBP Form 7501 (Entry Summary) with TIB-specific notations:

Entry type code 23 (TIB entry)
The applicable HTSUS 9813 subheading
Bond information

Step 4: Import and use the goods

Once CBP releases the goods, use them for their stated purpose. Do not sell them, and do not alter them beyond what's permitted under your specific TIB category.

Step 5: Export or destroy before the deadline

You must re-export the goods or destroy them under customs supervision before your TIB period expires. When you do, file proof of exportation (typically the export bill of lading) with the port of entry where the goods arrived.

The bond is cancelled — and your obligation ends — once CBP verifies the re-export or destruction.

Extending and Closing a TIB

Getting more time

The initial TIB period is 1 year. If you need more time, you can request up to two additional 1-year extensions by filing CBP Form 3173 (Application for Extension of Bond for Temporary Importation) with the Center director before your current period expires.

Maximum total time: 3 years from the date of importation. No exceptions.

Some TIB entries under specific provisions have shorter maximums — goods imported for repair (9813.00.05) typically need to be exported within 1 year unless you can justify the extension.

Proving re-export

CBP doesn't just take your word for it. You need documentation:

Export bill of lading or air waybill
CBP Form 7512 (if the goods moved to a different port for export)
Matching serial numbers, descriptions, and quantities to the original TIB entry

Pro tip: Photograph everything with serial numbers before and after. I've seen TIB closures delayed for months because an importer couldn't prove that the specific items on the TIB were the same ones that left the country.

Destruction as an alternative

If the goods are damaged, consumed during testing, or impractical to export, you can destroy them under CBP supervision. File a request with your port, and a CBP officer will witness the destruction. This cancels the bond just like re-export would.

What Happens If You Don't Re-Export? Liquidated Damages

This is the part that catches people off guard.

If you fail to export or destroy the goods within the TIB period (including extensions), CBP assesses liquidated damages — the full bond amount. For most categories, that's 200% of the estimated duties.

Here's what makes it brutal: it's all-or-nothing. If your TIB covered 50 items and you can account for 49 but lost track of 1, you owe liquidated damages on the entire entry. Not just the missing item — everything.

Real-world example

A company imports $100,000 worth of exhibition equipment for a trade show. Normal duty would be $5,000. The TIB bond is $10,000 (200% of duty). After the show, they ship everything back except one display monitor worth $800 that was damaged and discarded without CBP supervision.

Result: $10,000 in liquidated damages — for an $800 monitor.

You can petition for relief within 60 days of the liquidated damages notice (using the CF-5955A process), and CBP does sometimes reduce the amount. But it's not guaranteed, and the legal costs of fighting it often exceed the original liability.

How to avoid this

Track every item with serial numbers or unique identifiers
Keep meticulous records — photos, packing lists, condition reports
If something breaks, destroy it under CBP supervision rather than throwing it away
Set calendar reminders 90 days before your TIB expires
Never assume you'll "deal with it later"

TIB vs. ATA Carnet: Which Should You Use?

Both TIBs and ATA Carnets let you temporarily import goods without paying duties. Here's when to use each.

| Factor | TIB | ATA Carnet | |--------|-----|------------| | Duration | Up to 3 years (with extensions) | 1 year maximum, no extensions | | Countries covered | US only | 80+ countries with one document | | Cost | Bond premium: ~1%–4% of bond amount | Processing fee: $255–$545 + 40% security deposit | | Customs broker needed? | Yes — formal entry required | No — self-service at the border | | Eligible goods | 14 specific categories under HTSUS 9813 | Commercial samples, professional equipment, exhibition goods | | Repairs/processing | Yes (9813.00.05) | No — goods must return unaltered | | Administrative burden | Higher — formal CBP filing, surety bond | Lower — single document covers entry and exit |

When the carnet wins

If you're taking equipment to a US trade show and then heading to events in Germany, Japan, and Brazil over the next 6 months, the ATA Carnet is the obvious choice. One document, multiple countries, minimal paperwork at each border.

The carnet is also simpler for professional equipment: a photographer flying into the US for a two-week shoot doesn't need a customs broker — just present the carnet at the airport.

When TIB is better

If you need goods in the US for more than a year, TIB is your only option. Carnets expire after 12 months with no extensions.

TIB also covers categories the carnet doesn't — goods for repair, alteration, or processing (the most common TIB use case) are specifically excluded from ATA Carnet coverage. Same for racing vehicles and animals.

And for high-value, single-country imports, TIB is often cheaper. A $500,000 shipment would require a $200,000 security deposit for a carnet (40% of value) versus a much smaller bond premium for TIB.

Common TIB Mistakes (and How to Avoid Them)

After reviewing dozens of TIB cases, these are the mistakes that keep coming up:

1. Missing the re-export deadline

The single most common and most expensive mistake. Mark your calendar the day you file the TIB. Set reminders at 6 months, 3 months, and 30 days before expiration. If you need more time, file for an extension before the deadline — not after.

2. Selling or giving away TIB goods

You imported that trade show display under TIB? You cannot leave it with your US distributor. You cannot donate it to a local charity. You cannot sell it at a discount to avoid shipping it home. Every item must be accounted for.

3. Not keeping serial numbers and documentation

If you can't prove the specific items you're exporting are the same ones you imported, CBP won't cancel the bond. Photograph everything. Keep original packing lists. Match serial numbers.

4. Discarding damaged goods without CBP supervision

A broken item still needs to be formally destroyed under customs supervision. Throwing it in a dumpster means it was never "exported or destroyed" per CBP regulations — and your bond stays active.

5. Using TIB for goods that don't qualify

Not everything fits the 14 categories. General merchandise, inventory for sale, and goods for permanent use don't qualify no matter how creative your customs entry gets. If your goods don't fit a 9813 subheading, you need a standard consumption entry.

Frequently Asked Questions

How long can goods stay in the US under TIB?

Initially 1 year. You can request two 1-year extensions for a maximum of 3 years total from the date of importation. File CBP Form 3173 before each period expires.

How much does a temporary import bond cost?

The bond amount is typically 200% of the estimated duties (110% for samples, professional equipment, and advertising films). Your actual out-of-pocket cost is the bond premium — usually 1%–4% of the bond amount annually, depending on your credit and compliance history.

Can I sell goods imported under TIB?

No. Goods imported under TIB cannot be sold in the United States. They must be exported or destroyed under customs supervision. Selling TIB goods triggers liquidated damages and potential penalties.

What happens if I don't re-export TIB goods?

CBP assesses liquidated damages equal to the full bond amount — typically 200% of the estimated duties. The penalty applies to the entire entry, even if only one item isn't accounted for. You can petition for relief within 60 days, but it's not guaranteed.

Do I need a customs broker for TIB?

Yes. TIB entries require formal CBP filing (Forms 3461 and 7501), which practically requires a licensed customs broker. ATA Carnets are the self-service alternative for simpler temporary imports.

Can I repair or modify goods imported under TIB?

Only if they're entered under subheading 9813.00.05 (goods for repair, alteration, or processing). Under other TIB categories, the goods must leave the US in essentially the same condition they arrived.

What's the difference between TIB and a bonded warehouse?

A bonded warehouse stores goods indefinitely without paying duty, but the goods stay in the warehouse. TIB lets you use the goods (for testing, exhibitions, repairs, etc.) outside of a warehouse, but they must eventually leave the country.

Next Steps

Estimate your duties with our tariff calculator to understand what your TIB bond amount will be
Look up HTS codes for your goods using our HTS search tool to confirm they fit a 9813 subheading
Read more about customs bonds in our full customs bond guide — types, costs, and sufficiency requirements
Learn about US import duties in our complete import duties guide for context on the rates TIB lets you avoid