Temporary Importation under Bond - Duty free entry of goods to be re-exported
A Temporary Importation under Bond (TIB) is a temporary importation of goods under bond, not imported for sale or sale on approval, without payment of duty with the intent to export or destroy the goods within a certain period of time not to exceed three years from the date of importation. Failure to export or destroy the articles in accordance with the regulations within the appropriate period of time will result in liquidated damages. Regulations concerning TIB entry procedures, eligibility for TIB entry, and bond cancellation through exportation or destruction are provided in 19 CFR 10.31 through 10.40.
General requirements for all categories and specific rules for certain types of goods are also set forth in the legal notes of the Harmonized Tariff Schedule of the United States (HTSUS) Chapter 98, Subchapter X111. Chapter 98 is a US Chapter of the tariff, and is not part of the international tariff.
For more information on TIB Entries, please see the TIB section in the ACE Entry Summary Business Rules and Process Document:
- TIB Extension and Closure
- TIB Expiration Notice
- Entry Summary Status Notification-when TIB extension is denied
|Contact information for questions related to TIB entry summaries:|
U.S. Customs and Border Protection