Temporary Importation Under Bond (TIB): How It Works

Temporary Importation under Bond (TIB) lets certain goods enter the U.S. without paying duty if they are exported, or destroyed under CBP supervision, within one year. The importer posts a bond, generally for twice the estimated duties, that is called if the goods stay. Extensions can bring the total period to three years. TIB suits goods that are in the U.S. for a purpose, not for sale.

What qualifies

TIB covers specific categories listed in subheading 9813 of the HTS. Examples include:

• Goods to be repaired, altered or processed and then exported.
• Samples for taking orders.
• Professional equipment and tools of trade.
• Goods for testing, review or exhibition.
• Molds and patterns used for manufacturing.

Goods imported for sale, or for sale on approval, do not qualify.

The rules

• Entry is made under the 9813 subheading with a TIB bond.
• Export within the period, with proof that ties the export to the TIB entry.
• Liquidated damages are assessed if the goods are not exported or destroyed in time, usually double the duty.

TIB or drawback?

TIB avoids paying duty when you know at entry that the goods will leave. Drawback refunds duty already paid when you learn later that goods will leave. Many companies use both. See the duty drawback guide and FTZ vs. drawback.

Frequently asked questions

Can I sell TIB goods in the U.S.? Only by converting the entry and paying duty. Selling them otherwise breaches the bond.

What if I miss the deadline? Request an extension before the period ends. After, liquidated damages apply.

How Caspian helps

Caspian reviews when TIB, drawback or an FTZ fits your flows. See our trade compliance services.

Works Cited:

• 19 CFR 10.31, Temporary importations under bond
• 19 CFR 10.37, Extension of time for exportation