Temporary Importation Under Bond (TIB): Eligibility, Bond and Deadlines

A demo machine needs to reach a customer site in Ohio for a six-month trial, then come back. A mould needs repair at a US toolmaker. Twelve prototype units are going to a test lab. In each case the importer has the same question: do we have to pay duty on goods that are leaving again?

Often not. A temporary importation under bond (TIB) lets articles described in Chapter 98, Subchapter XIII of the HTS enter free of duty, as long as they are not imported for sale and leave within 1 year. CBP can extend that to 3 years in total. The price of the exemption is a bond of double the estimated duties and fees, and if the goods stay past the deadline, that same double amount is what CBP demands as liquidated damages.

For an equipment maker sending 10 demo units a year into US customer trials, a TIB keeps the duty off the balance sheet. It also creates 10 deadlines that someone has to own. GingerControl is a trade compliance AI platform; its Tariff Calculator returns the full US tariff stack for an HTS number, origin and date, which is the figure a TIB bond is a multiple of.

Last updated: October 2026

What is a temporary importation under bond, and when does it apply?

A TIB is a conditional duty exemption written into the tariff schedule itself. Every subheading in Subchapter XIII carries a general rate of "Free, under bond" in Revision 20 (2026) of the HTS, as prescribed in the subchapter's U.S. notes. U.S. Note 1(a) sets the conditions:

"The articles described in the provisions of this subchapter, when not imported for sale or for sale on approval, may be admitted into the United States without the payment of duty, under bond for their exportation within 1 year from the date of importation, which period, in the discretion of the Secretary of the Treasury, may be extended, upon application, for one or more further periods which, when added to the initial 1 year, shall not exceed a total of 3 years, except that ..."

Three conditions follow, and a TIB fails if any one of them fails:

1. The article fits a 9813 subheading. Temporary intent alone is not enough.
2. It is not imported for sale or for sale on approval. The entry summary has to say so. Under 19 CFR 10.31(a)(3), each TIB entry summary must state the subheading claimed, describe the intended use "in sufficient detail" for CBP to judge eligibility, and declare "that the articles are not to be put to any other use and that they are not imported for sale or sale on approval."
3. It leaves on time, with proof. Exportation, or in limited cases destruction, before the bond period ends.

The entry goes on CBP Form 3461 or 7533 with a Form 7501 entry summary (19 CFR 10.31(a)). Under 19 CFR 10.31(h), "the entry shall not be liquidated as the transaction does not involve liquidated duties." The bond, not liquidation, is what closes the file.

Which goods qualify under HTS subheading 9813?

The list is closed. These are the subheadings in HTS Revision 20 (2026), retrieved 9 October 2026:

Bottom line: For a trade operations lead moving 5 to 20 temporary shipments a year, the first test is the purpose, not the duration. A demo unit the customer has an option to buy starts to look like a sale on approval, which Note 1(a) excludes, even if it comes back in 3 months.

Several subheadings carry their own conditions:

• 9813.00.05 processing cannot produce alcohol, perfume containing ethyl alcohol, or a product of wheat (U.S. Note 2(a)). Processing into a US-manufactured article requires a full accounting of "all articles, wastes and irrecoverable losses" (U.S. Note 2(b)).
• 9813.00.50 professional equipment must be entered by the nonresident or a foreign organization the nonresident represents (U.S. Note 1(b)).
• 9813.00.75 show vehicles get 6 months, not 1 year, and "such a 6-month period shall not be extended" (U.S. Note 1(a)).

The underlying classification still matters. Statistical Note 1 to Subchapter XIII says that for goods entered under 9813.00.0520 or 9813.00.0540, the citation is the 9813 number "followed by the statistical reporting number for the provision which would have applied if such article were not classifiable in this subchapter." And every bond in the subchapter is sized on the duty that ordinary provision would carry.

Quotable insight: A temporary importation under bond is classified twice: once into a 9813 purpose provision, and once into the Chapter 1 to 97 provision that would apply without it. The second classification sets the bond, the liquidated damages and the cost of failure. An importer who gets the base classification wrong has not avoided the duty question. It has postponed it to the day the goods fail to leave, when the number is doubled.

How long can goods stay under a TIB, and can you extend it?

The initial period is 1 year from the date of importation. Under 19 CFR 10.37, it "may be extended for not more than two further periods of 1 year each, or such shorter period as may be appropriate." Extensions are requested on CBP Form 3173, Application for Extension of Bond for Temporary Importation, at the port of entry or electronically. CBP must receive the application before the articles are exported or destroyed and before liquidated damages are assessed. An untimely request goes to CBP Headquarters.

Bottom line: For an equipment vendor whose customer trials tend to slip, the Form 3173 date is the control that matters: file while the goods are still here and before any demand.

How much is the TIB bond, and what does it guarantee?

19 CFR 10.31(f) requires a bond on CBP Form 301, with the importation bond conditions of 19 CFR 113.62, "in an amount equal to double the duties and fees, which it is estimated would accrue ... had all the articles covered by the entry been entered under an ordinary consumption entry." The Center director can require more in writing. Three exceptions apply:

• 110 percent of estimated duties and fees for order-taking samples (9813.00.20), motion-picture advertising films (9813.00.25), and professional equipment, tools of trade and repair components (9813.00.50).
• No surety or cash deposit when the bond amount is under $25, or for certain entries without formal entry under 19 CFR 10.36 and 10.36a.
• No bond at all for certain professional, press, broadcasting, sports and display equipment brought in by a national of Canada or Mexico, or a resident of a listed FTA partner, if the article originates in that country under the applicable General Note.

CBP restated the multiples in CSMS #53992279 on 14 November 2022, and added one for restricted or prohibited merchandise: "the greater of 2x the duty including fees or 3x the value." Where a continuous bond is too small, CBP may require a single transaction bond for "the difference between the CB amount and the bond amount required for the TIB entry," calculated per entry. On CBP's example, a $50,000 continuous bond against a $150,000 TIB requirement means a $100,000 single transaction bond.

Here is the arithmetic on a hypothetical demo fleet, with a combined ad valorem rate of 25 percent chosen only to show the mechanics. Merchandise processing fees use the FY2027 rate of 0.3464 percent, with a $670.86 maximum per entry, in effect from 1 October 2026.

Bottom line: For an importer whose continuous bond was sized for ordinary consumption entries, one large TIB can need more bond than the continuous bond provides. Check before the goods ship. Our guide to customs bonds covers sufficiency in general, and the single entry versus continuous bond comparison covers when a one-off bond makes sense.

What proof of export closes a TIB?

19 CFR 10.38 sets the procedure:

1. File CBP Form 3495 before export. It goes to the port director "a sufficient length of time in advance of exportation to permit the examination and identification of the articles if circumstances warrant." Exporting from another port needs triplicate copies and a certified copy of the import entry or invoice.
2. Export from any port. Goods examined at one port and exported from another move under a transportation and exportation entry.
3. Keep the evidence. Under 19 CFR 10.39(b), where export is from another port, the bond may be cancelled on the certificate of lading from the port of exportation, and the Center director "may require the production of a landing certificate signed by a revenue officer of the country to which the merchandise is exported."

Destruction is narrow. Under 19 CFR 10.39(a), only 9813.00.30 test articles destroyed through their use are cancelled on the importer's certificate. For other TIB goods, proof of destruction cancels the bond only if the destruction was under CBP supervision under 19 CFR 158.43; casualty losses go by petition under 10.39(c).

The common failure: the unit goes home on a courier waybill and nobody files Form 3495. 19 CFR 10.39(e)(3) allows relief for goods exported on time without CBP supervision, but only "upon the payment of such lesser amount as the Fines, Penalties, and Forfeitures Officer may deem appropriate," with documentary proof and an explanation.

What happens if the goods do not leave in time?

The bond is called. Under 19 CFR 10.39(d)(1), if a TIB article has not been exported or destroyed within the bond period, including any lawful extension, the Fines, Penalties, and Forfeitures Officer "shall make a demand in writing under the bond for the payment of liquidated damages equal to double the estimated duties applicable to such entry, unless a different amount is prescribed by § 10.31(f)." The section adds that "the term estimated duties shall include any merchandise processing fees."

On the demo fleet above, that is $201,341.72 for goods that would have cost $100,670.86 in duty and fees on a normal entry. The routes, all time-limited:

Bottom line: For a compliance manager holding 30 open TIBs, the liquidated damages exposure is double the duty on every one that slips. A dated register of bond expiry, Form 3173 filings and Form 3495 filings is the cheapest control in this whole process. GingerControl identifies and documents the opportunity; your licensed broker or counsel files.

Relief under 19 CFR 10.39(e) requires that the goods were properly entered and "that there was no intent to defraud the revenue or delay the payment of duty."

TIB, ATA carnet, or pay duty and claim drawback: which costs less?

Bottom line: For an equipment maker sending demo units into customer trials, drawback is usually the wrong tool. 19 CFR 190.31 pays unused merchandise drawback only where the merchandise "has not been used within the United States" before export, and a unit run for six months at a customer site is hard to describe as unused. Whether a given activity counts as use is fact specific. GingerControl identifies and documents the opportunity; your licensed broker or counsel files.

On the demo fleet, a consumption entry takes $100,670.86 out at entry. Unused merchandise drawback would return at most 99 percent, $99,664.15, after the goods are exported and a complete claim is processed. The $1,006.71 gap plus claim costs is permanent, and the cash is tied up in between. A TIB takes nothing at entry and costs the bond premium. Two further limits apply to drawback: 19 CFR 190.3(b) bars drawback on antidumping and countervailing duties, and each Chapter 99 duty on the line should be checked against its own instrument before assuming it comes back. Our duty drawback guide covers the program in full.

Duty deferral on stock is a different tool, compared in our FTZ versus bonded warehouse guide, and US goods returned fall under 9801 and 9802, covered in our 9802 and 9801 guide.

Where this fits in your temporary import workflow

Every TIB rests on two numbers: the classification the article would carry on an ordinary entry, and the duty it attracts on the entry date. GingerControl's Tariff Calculator returns the full US tariff stack for an HTS number, origin and entry date, and breaks the duty into its components, so a team can size a TIB bond and its failure cost before the goods ship. GingerControl's HTS Classification Researcher reasons through the GRI, Section Notes and Chapter Notes to reach the underlying Chapter 1 to 97 classification, with the reasoning attached for the broker's review. It follows the same reasoning process a licensed customs broker uses, but the final classification decision benefits from professional judgment; it produces audit-ready documentation that supports that decision, and it does not provide legal advice or replace licensed customs expertise. Neither tool files an entry, places a bond or acts as Importer of Record.

References

1. U.S. International Trade Commission, Harmonized Tariff Schedule of the United States, Revision 20 (2026), Chapter 98, Subchapter XIII, U.S. Notes 1 to 5, Statistical Note 1, and subheadings 9813.00.05 to 9813.00.75. Retrieved 9 October 2026.
2. eCFR, 19 CFR Part 10, Subpart A, Articles admitted temporarily free of duty under bond. Sections 10.31, 10.35, 10.36, 10.37, 10.38, 10.39, 10.40. eCFR up to date as of 6 October 2026, retrieved 9 October 2026.
3. eCFR, 19 CFR Part 114, Carnets. Sections 114.2, 114.3, 114.22, 114.23. Retrieved 9 October 2026.
4. eCFR, 19 CFR Part 190, Modernized Drawback. Sections 190.3 and 190.31. Retrieved 9 October 2026.
5. U.S. Customs and Border Protection, CSMS #53992279, CBP Verification of Bond Amounts and Requests for Additional Security for Temporary Importation Under Bond (TIB) Entries, 14 November 2022. Retrieved 9 October 2026.
6. U.S. Customs and Border Protection, CBP Form 3173, Application for Extension of Bond for Temporary Importation. Retrieved 9 October 2026.
7. U.S. Customs and Border Protection, Customs User Fees To Be Adjusted for Inflation in Fiscal Year 2027, FR Doc 2026-15530, 91 FR 48398, 31 July 2026. MPF ad valorem rate 0.3464 percent, minimum $34.58, maximum $670.86, required as of 1 October 2026.