# Importer guide to temporary importation under bond TIB rules

Temporary importation under bond TIB lets importers bring goods into the US temporarily without paying duty, provided the goods are exported or destroyed within the allowed period and a customs bond secures the obligation. Time limits and eligible goods are set by regulation, so verify every detail against current official CBP sources.

What is temporary importation under bond?

Temporary importation under bond is a customs procedure that suspends duty on goods entering the United States on the condition that they leave again. A TIB is not a duty exemption. It is a deferral with a promise attached: the importer posts a bond, which is a financial guarantee, and CBP holds that guarantee as security for the duties that would be owed if the goods never leave. When the goods are exported or destroyed within the allowed time, and the importer files proof with CBP, the bond obligation is discharged and no duty is ever paid. If the goods stay in the country past the deadline, or are diverted to domestic use without proper entry and duty payment, the bond can be called and the importer can face enforcement action.

The concept exists because some goods genuinely need to cross the border twice. A machine brought in for a two-week repair job, a prototype sent for testing, or display goods for a trade show will all leave the US again, and charging full import duty on each crossing would make these movements pointlessly expensive. TIB gives importers a lawful way to move such goods in and out without paying duty on transactions that were never really imports. The key word is temporary: the program is built around the goods leaving, and everything in the process, from the bond to the export proof, exists to make sure that happens.

Why do importers use temporary importation under bond TIB instead of a regular entry?

Importers use temporary importation under bond TIB when the goods are only visiting. Filing a regular consumption entry and paying duty makes sense when merchandise will be sold or used in the United States. When the plan is to bring a piece of equipment in for servicing and send it home a month later, paying full duty on entry and hoping to recover it later is the wrong approach. TIB matches the customs treatment to the commercial reality: nothing is being imported in the economic sense, so no duty should change hands, provided the goods actually leave.

There are alternatives, and the choice between them depends on the situation. For goods moving between countries that accept ATA carnets, a carnet can cover multiple border crossings under one document, which suits touring equipment and trade show circuits. Duty drawback, which refunds duty paid on goods that are later exported, is a separate procedure with its own rules, not a substitute for planning a temporary movement correctly up front. For one-off movements into the US with a clear export plan, temporary importation under bond TIB is usually the most direct path, and it is the one the customs broker will suggest when the facts fit.

Which goods qualify for temporary importation under bond TIB?

Temporary importation under bond TIB is available for defined classes of merchandise, and eligibility turns on what the goods are and why they are entering. Typical candidates include articles imported for repair or alteration, samples imported for testing or demonstration, professional equipment brought in for short-term work, and goods imported for display at trade shows. The common thread is that the goods enter for a specific, limited purpose and are expected to leave in essentially the same condition, apart from normal handling or the repair itself.

Equally important is what does not qualify. Goods imported for sale in the United States are not temporary imports, and trying to use TIB as a way to defer duty on commercial inventory is a misuse that CBP treats seriously. Consumable goods that will be used up, and goods whose identity cannot be established at export, generally do not fit either, because CBP needs to verify that the goods leaving are the same goods that entered. The eligible classes and their conditions are defined in regulation, and the list is the kind of thing that gets amended over time. Before committing to a TIB, have the broker confirm that a temporary importation under bond TIB entry fits the specific goods and the specific purpose under the current rules.

How does the temporary importation under bond TIB process work?

The temporary importation under bond TIB process starts before the goods ship, with a conversation between the importer and the customs broker. The broker confirms the goods qualify, arranges the bond, and files the entry as a TIB entry rather than a consumption entry. The bond amount must cover the duties that would be owed if the goods stayed, so the broker will need the commercial invoice and the classification to size it. Once filed, the goods clear customs and move to wherever they need to go, whether that is a repair facility, a trade show floor, or a job site.

While the goods are in the country, the importer's job is to keep them identifiable and under control. That means keeping records of where the goods are, not altering them beyond what the TIB class permits, and not selling or leasing them domestically. When the time comes to export, the importer notifies the broker, the goods are exported, and the broker files proof of export with CBP to close the bond. The proof has to show that the exported goods are the same ones that entered under the TIB. If the goods are destroyed instead of exported, which some TIB classes allow, the destruction generally has to be supervised or documented to CBP's satisfaction. Verify the current proof requirements and time limits against official CBP sources, because these are the details that change.

What bond and timing rules apply to temporary importation under bond TIB?

The bond is the financial backbone of a temporary importation under bond TIB filing. The importer posts security, usually through a surety company arranged by the broker, in an amount that covers the potential duty liability. If the goods are exported on time with proper proof, the bond is discharged and the importer pays only the bond premium and the broker's fees. If the goods are not exported, the bond can be called to collect the duties, and additional enforcement consequences can follow. This is why the bond should never be treated as a formality: it is a real contingent liability that sits on the importer's books until the export is proven.

Timing is the other half of the equation. Each TIB class carries a maximum period the goods may remain in the country, and extensions may be available under defined conditions. The periods differ by class, which is why the broker's confirmation of the right class matters at the planning stage. The importer should calendar the export deadline from the date of entry and build in buffer time for arranging the export and filing the proof, since a late export is one of the most common ways a TIB goes wrong. Do not rely on remembered time limits. Check the current periods and extension rules in the current CBP guidance before the goods ship.

What mistakes put temporary importation under bond TIB shipments at risk?

The costliest mistake is letting the goods slip into domestic use. A piece of equipment brought in under TIB that gets sold to a US customer, or samples that end up distributed to the sales team permanently, stops being a temporary import the moment that happens. The correct move in that situation is to convert the entry properly and pay the duty, which the broker can handle, rather than hoping nobody notices. CBP notices. The second common failure is missing the export deadline or failing to file the export proof, which leaves the bond hanging and can trigger a claim against it even when the goods did leave. Exporting the goods is not enough; the proof has to be filed.

Record-keeping failures run a close third. TIB shipments generate a paper trail across months: the entry, the bond, the location records, the export documents, and the proof of export. When those records live in different inboxes and nobody owns the file, deadlines get missed and proofs never get filed. A simple approach works: one file per TIB, a named owner, and a calendar entry for the export deadline set at the time of entry. The fourth mistake is using TIB for goods that never qualified, usually because nobody checked the eligible classes against the current rules. A ten-minute check with the broker at the planning stage prevents all of these.

Key takeaways

  • Temporary importation under bond TIB suspends duty on goods entering the US temporarily, secured by a bond, on the condition that the goods are exported or destroyed within the allowed period.
  • It fits goods with a limited purpose, such as repair, testing, demonstration, or display, that will leave in essentially the same condition.
  • Goods imported for domestic sale do not qualify, and diverting TIB goods to domestic use without proper entry and duty payment invites enforcement.
  • The broker files the TIB entry and arranges the bond; the importer keeps the goods identifiable, calendars the export deadline, and files proof of export.
  • Time limits and eligible classes are set by regulation and change over time, so verify every detail against current official CBP sources before shipping.

Conclusion: planning a temporary importation under bond TIB shipment

Temporary importation under bond TIB works well when it is planned as a complete round trip: qualifying goods, a correctly sized bond, a filed entry, controlled time in the country, and documented export with proof filed on time. The failures all come from treating part of that chain as optional, especially the eligibility check at the start and the export proof at the end. Importers who run temporary importation under bond TIB shipments more than once usually build a standard checklist around these steps. Confirm the current eligible classes, time limits, and proof requirements against official CBP sources, give the broker written instructions, and calendar the export deadline the day the entry is filed.

FAQs

### How is temporary importation under bond TIB different from an ATA carnet?

Both cover temporary movements without paying duty, but they work differently. Temporary importation under bond TIB is a US customs procedure secured by a bond, used for goods entering the United States temporarily. An ATA carnet is an international customs document accepted in many countries that covers multiple border crossings under one guarantee, commonly used for professional equipment, commercial samples, and trade show goods. For a single movement into the US, TIB is usually simpler; for multi-country tours, a carnet may fit better.

### Can TIB goods be repaired or altered while in the United States?

Some TIB classes specifically cover articles imported for repair or alteration, so the answer depends on the class the entry was filed under. Goods entered for display or demonstration generally must leave in the same condition, apart from normal handling. The entry should be filed under the class that matches the actual plan for the goods, and the broker should confirm the choice before filing.

### What happens if TIB goods cannot be exported in time?

The importer should talk to the broker before the deadline passes, because extension options may exist under defined conditions. If the goods cannot be exported at all, the entry generally needs to be converted so duty is paid. Letting the deadline pass without action risks a claim against the bond and further enforcement. Do not assume an extension is automatic; verify the current rules.

### Does the importer need a continuous bond for a TIB entry?

A TIB entry needs bond coverage for the potential duty liability, which can be arranged as a single-transaction bond for that entry or covered under a continuous bond if the importer holds one. The broker arranges whichever fits. The choice is a commercial decision about cost and convenience, not a compliance shortcut, since either way the liability is real until the export is proven.

### What records should be kept for a temporary importation under bond TIB shipment?

Keep the TIB entry documents, the bond paperwork, the commercial invoice and classification records, evidence of where the goods were while in the country, the export documents, and the filed proof of export, all in one file with a named owner. Keep the file until the applicable record retention period expires, and confirm the current retention requirement rather than guessing.