US Customs Import Bond Guide: What Taiwan Exporters Need to Know

A US customs import bond is a contract between an importer, a surety company, and US Customs and Border Protection (CBP) that guarantees the importer will pay all duties, taxes, and fees owed on imported goods, and comply with all US import laws and regulations.

Think of it as an insurance policy for the US government: if you import goods and fail to pay customs duties or violate import regulations, the surety company (bond issuer) is legally obligated to pay CBP on your behalf — and then recover that amount from you.

For Taiwan brands shipping goods to the US for Amazon FBA or direct-to-customer fulfillment, import bonds are a standard part of the import process. If you have a US customs broker handling your shipments (which you should), they will typically handle the bond as part of their service.

CBP does not issue import bonds — bonds are issued by licensed surety companies (insurance companies approved by the US Treasury Department). Your customs broker can connect you with surety companies or may include bond services in their fee structure.

A customs bond is required for all formal entry shipments — commercial imports valued at $2,500 or more. If your shipment's value is under $2,500, it qualifies as an informal entry and no bond is required (though duties may still apply).

For most Taiwan-to-US Amazon FBA shipments, your shipments will exceed $2,500 and will require a bond. If you ship a single container or multiple pallets of inventory, you will almost certainly need a bond.

Bonds are also required for: importing certain regulated goods regardless of value (alcohol, tobacco, firearms, certain agricultural products), entries into a US foreign-trade zone, warehouse entries, and temporary importation under bond (for samples or exhibition goods).

Informal entries (under $2,500): CBP processes these without a formal entry filing. Your freight forwarder can typically handle informal entries without a customs broker. Duties are still payable, but the paperwork is simplified.

Single Entry Bond (SEB): A bond that covers one specific shipment. The bond amount is typically set at the total value of the goods (for most commercial shipments, it is the greater of the total shipment value or three times the duties, taxes, and fees). A SEB expires once CBP releases the shipment.

Continuous Bond (CB): A bond that covers all your imports over a 12-month period, automatically renewing each year. A continuous bond covers all ports of entry, all commodities, and all shipments under your importer number for that year.

Which one to choose: If you ship more than 4–5 times per year to the US, a continuous bond is almost always more cost-effective. A typical continuous bond costs $400–$700 per year for an importer with $100,000–$500,000 in annual imports. A single entry bond costs $50–$200+ per shipment. Do the math.

If you are testing the US market with one initial shipment, start with a single entry bond. Once you are importing regularly (monthly or quarterly), switch to a continuous bond.

Bond amount for continuous bonds: CBP requires a minimum bond amount of $50,000. For importers with high duties or high import volume, CBP may require a higher bond amount. Your customs broker will advise on the appropriate level.

Step 1 — Work with a licensed customs broker. A customs broker (licensed by CBP) will handle the entire import bond process as part of their service. They file your entry documentation, calculate duties owed, arrange for bond coverage (either through their own bond or by connecting you with a surety company), and submit everything electronically to CBP.

Step 2 — Obtain your US Employer Identification Number (EIN) or Individual Taxpayer Identification Number (ITIN). CBP requires an EIN or ITIN for the importer of record. As a foreign company importing for the first time, you can apply for an EIN online through the IRS website (free, takes 15 minutes). Alternatively, CBP may accept your Taiwan business registration number for the importer number.

Step 3 — Select a surety company. Your customs broker will typically work with one or more surety companies. Shop for competitive rates if you have high import volume. Major surety companies for import bonds include Travelers, Zurich, and Markel.

Step 4 — Provide the surety company with your business information and a credit application. For a continuous bond, they will perform a basic credit review. Approval typically takes 1–5 business days.

Step 5 — Bond activation. Your broker registers the bond with CBP electronically. For a continuous bond, this takes effect immediately and covers all subsequent shipments under your importer number.

The importer of record (IOR) is the individual or business legally responsible for ensuring compliance with US customs laws for a particular shipment. The IOR must have a customs bond on file with CBP.

For Taiwan brands shipping Amazon FBA inventory: you (the Taiwan company or individual) are typically the IOR. This means you bear responsibility for accurate customs declarations, payment of duties, and compliance with all US import regulations.

Some Taiwan brands ask Amazon to be the IOR for their FBA shipments. Amazon generally does not serve as IOR for third-party seller inventory — you remain responsible. There are specialty third-party IOR services that will act as IOR for a fee, but this adds cost and complexity.

Common IOR mistake: listing the freight forwarder or customs broker as the IOR. The IOR must be the actual owner of the goods or a licensed entity specifically authorized to act as IOR. Using the wrong IOR can result in entry delays or CBP examination.

DDP (Delivered Duty Paid) shipping terms: if you sell to a US-based buyer under DDP Incoterms, you are the IOR and responsible for all import duties and clearance. Under DAP (Delivered at Place) or ExW terms, the buyer handles import as IOR.