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. The only goods that qualify for TIB entry are those listed in the fourteen subheadings 9813.00.05 through 9813.00.75 of the Harmonized Tariff Schedule of the United States (HTSUS).
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 HTSUS Chapter 98, Subchapter XIII. Chapter 98 is a U.S. Chapter of the tariff and is not part of the international tariff.
TIB References
- Source: 19 CFR 10.31 through 10.40
- Source: Harmonized Tariff Schedule of the United States
- Source: ACE Entry Summary Business Rules and Process Document
- November 14, 2022 | Source: CSMS 53992279
- November 1, 2017 | Source: 82 FR 50656
- August 31, 2001 | Source: Customs Directive 3230-039A
TIB Contact Information
For questions about whether goods qualify for TIB entry, please view TIB references, CBP rulings, or contact a customs broker.
For assistance concerning a particular TIB entry, please contact the Center of Excellence and Expertise assigned to the importer or entry.
Technical requirements for filing a TIB entry can be found in the ACE Automated Broker Interface (ABI) CBP and Trade Automated Interface Requirements (CATAIR). Technical questions should be directed to your Client Representative. If you do not have an assigned Client Representative, you can email clientrepoutreach@cbp.dhs.gov.
For TIB policy questions, please email otentrysummary@cbp.dhs.gov