CBP Form 301: Customs Bond Rules for Importers and Brokers

Key Points

• CBP Form 301, Customs Bond, is the surety instrument that secures duties, taxes, fees and compliance obligations to CBP, and it must be in place before the first entry is filed.
• The bond conditions that matter most to import entries sit in 19 CFR 113.62: pay duties, complete the entry, produce documents, redeliver merchandise, and rectify marking.
• Under 19 CFR 113.13, a CBP Form 301 bond has a $100 minimum amount (113.13(a)), and when CBP demands additional security for insufficiency the principal has 15 days to cure (113.13(c)).
• Bonds are transmitted to CBP through ACE eBond, and the entry summary carries the surety code and bond type that point to the filed CBP Form 301.
• A breach of a bond condition becomes a claim for liquidated damages, issued on CBP Form 5955A; status and procedural details should be confirmed against the current regulation and CBP guidance as of September 2026.

On this page

1. What CBP Form 301 is and where it comes from
2. At a glance
3. Who obtains CBP Form 301, and when in the entry lifecycle
4. Single transaction versus continuous CBP Form 301 bonds
5. What the CBP Form 301 bond conditions actually promise
6. How CBP Form 301 is filed and referenced in ACE
7. Bond sufficiency, insufficiency demands, and saturation
8. What goes wrong: breaches, liquidated damages, and missing documents
9. How CBP Form 301 interacts with other CBP forms
10. Frequently asked questions
11. What importers and brokers should do
12. Key references

The links in this article go to the primary documents: the regulations, the official CBP form pages, and the statutory text themselves. Read the source.

CBP Form 301, Customs Bond, is the surety bond, written either as a single transaction bond or as a continuous bond, that secures an importer's or other principal's obligation to pay duties, taxes and fees and to comply with customs law under 19 CFR part 113. It is executed by a principal and a surety approved to write customs bonds, and it is a customs bond, not a freight or carrier liability bond. In the entry lifecycle, CBP Form 301 comes first: no bond, no entry and no release of merchandise.

At a glance

• Full name: CBP Form 301, Customs Bond.
• Who prepares or uses it: the importer of record (or other principal such as a carrier, bonded warehouse proprietor, foreign-trade zone operator or drawback claimant) together with an approved surety, usually arranged through a customs broker or bond agent.
• When in the lifecycle: before the first entry or bonded transaction, and continuously thereafter for a continuous bond.
• System or channel: filed electronically through ACE eBond; the bond is then referenced on the entry summary by surety code and bond type.
• Governing authority: 19 CFR part 113, including the general bond provisions in 19 CFR 113.13 and the basic importation and entry conditions in 19 CFR 113.62.
• Minimum amount: $100 under 19 CFR 113.13(a).
• Cure period for an insufficiency demand: 15 days under 19 CFR 113.13(c).
• Related terms: CBP Form 3461, CBP Form 5106, CBP Form 7512, CBP Form 214, CBP Form 216, CBP Form 5955A.

Who obtains CBP Form 301, and when in the entry lifecycle?

CBP Form 301 is obtained by the principal, most often the importer of record, from a surety company before the first entry is filed, and it remains the foundation for every subsequent transaction that requires security. An importer that has just registered its identity on CBP Form 5106, Create/Update Importer Identity Form, which registers or updates an importer of record or ultimate consignee identity (EIN, SSN or CBP-assigned number) in ACE under 19 CFR 24.5, is not yet able to import: the next step is a bond. Brokers routinely arrange this for clients, but the obligation under CBP Form 301 belongs to the named principal and its surety, jointly and severally.

Custodial and activity bonds on CBP Form 301 cover parties other than importers as well. Carriers moving unentered cargo, bonded warehouse proprietors, foreign-trade zone operators and drawback claimants each need bond coverage appropriate to the activity they perform. The bond conditions that apply depend on which activity is designated when the CBP Form 301 is executed.

Single transaction versus continuous CBP Form 301 bonds

CBP Form 301 is written either as a single transaction bond, covering one specified entry or transaction, or as a continuous bond, covering all qualifying transactions until terminated. A single transaction bond is common for an occasional importer, a one-off shipment, or a transaction where CBP or a partner government agency requires dedicated security. A continuous bond is the normal arrangement for a commercial importer with regular volume, because it avoids executing a new CBP Form 301 for every entry.

Sizing is an underwriting and CBP review question, and the continuous bond sizing formula is not restated here; confirm the current sizing methodology with the surety and with CBP before relying on any figure. What both forms of CBP Form 301 share is the $100 minimum bond amount set by 19 CFR 113.13(a) and the same underlying conditions text.

What the CBP Form 301 bond conditions actually promise

The conditions of a CBP Form 301 bond for basic importation and entry are set out in 19 CFR 113.62, and they are broader than paying duty. In plain terms, the principal agrees to pay duties, taxes and fees when due; to complete the entry, meaning to file the entry summary and supporting documentation; to produce documents and evidence CBP requests; to redeliver merchandise to CBP custody on demand; and to rectify any noncompliant country of origin marking.

Three of those conditions drive most real-world claims. Redelivery is the hook CBP uses when merchandise was released but should not have entered commerce, for example when a partner agency refuses admission. Marking obligations connect to 19 CFR 134.53, which addresses bond arrangements where marking must be corrected after release. The document production condition connects to 19 CFR 141.66, the missing document provision: where a required document is not available at entry, the bond covers its later production.

How is CBP Form 301 filed and referenced in ACE?

CBP Form 301 is transmitted to CBP electronically through ACE eBond, so the bond exists as data in ACE rather than as a paper form sitting in a file drawer. Once the bond is on file, each entry summary identifies the security by carrying the surety code and the bond type. If the surety code or bond type on the entry summary does not match an active eBond record, the filing will reject or suspend, which is one of the most common day-one problems for a new importer.

Specific bond type code values are not listed here because they are maintained in CBP's technical documentation; confirm the applicable code values in the current ACE CATAIR or with the surety and CBP before transmitting. Related electronic bonded filings reference the same underlying CBP Form 301 coverage, including CBP Form 7512, Transportation Entry and Manifest of Goods Subject to CBP Inspection and Permit, the in-bond application for moving unentered goods under bond (IT, T&E, IE), now electronic, whose bonded movement rules include 19 CFR 18.1(e).

Bond sufficiency, insufficiency demands, and saturation

CBP reviews whether a CBP Form 301 bond remains sufficient for the principal's activity and may demand additional security when it is not. Under 19 CFR 113.13(c), when CBP determines that a bond is insufficient, the principal is given 15 days to cure the insufficiency by furnishing additional security. Missing that window can leave an importer unable to file entries until a new or increased bond is in place, which in practice means cargo sitting at the port.

Insufficiency most often surfaces when duty exposure jumps: a new supply chain subject to additional tariffs, a large seasonal volume increase, or an antidumping or countervailing duty case that raises cash deposit rates. Importers whose duty profile is changing should run their exposure through a duty calculator and review their tariff exposure using the 2026 tariff code overview before the surety or CBP raises the issue.

What goes wrong: breaches, liquidated damages, and missing documents

When a CBP Form 301 condition is breached, CBP does not simply bill the duty: it asserts a claim for liquidated damages, issued on CBP Form 5955A, against the principal and the surety. Typical triggers are failure to complete the entry, failure to redeliver merchandise on demand, failure to correct marking, and failure to produce a document that was covered by the bond at entry. Because the surety is jointly liable, unresolved claims damage the importer's relationship with its surety and can lead to nonrenewal or a demand for collateral.

A missing document bond, arranged under the CBP Form 301 framework and 19 CFR 141.66, buys time when a required document is genuinely unavailable at entry, but it does not forgive the obligation. If the document never arrives, the bond condition is breached. Note two things that are not the general customs bond: an Importer Security Filing bond condition and a reconciliation rider are distinct coverages, and having one does not mean the other is in place.

How does CBP Form 301 interact with other CBP forms?

CBP Form 301 underwrites obligations that other CBP forms then exercise. The release request itself is CBP Form 3461, Entry/Immediate Delivery, the request asking CBP to release imported cargo from custody before the entry summary, now transmitted electronically as ACE Cargo Release data; the bond is what allows release before duties are paid and documents are complete. A later document request arrives as CBP Form 28, Request for Information, CBP's written request to an importer or its broker for documents or facts needed to appraise or classify entered goods, which is not an audit or penalty notice, and the bond's document production condition is what stands behind the response.

If CBP then advances a rate or changes value, it issues CBP Form 29, Notice of Action, its notice that it proposes or has taken action on an entry (rate advance, reclassification, value change), which is not a bill, penalty notice or protest decision; the resulting increased duty is secured by the CBP Form 301 bond. Disagreement is contested on CBP Form 19, Protest, the form, on paper or through the ACE Protest module, for contesting a CBP decision under 19 U.S.C. 1514 such as liquidation, classification, value or rate, and which is not a post summary correction.

Zone and drawback activity sit on the same instrument. CBP Form 214, Application for Foreign-Trade Zone Admission and/or Status Designation, admits merchandise into an FTZ and elects zone status (privileged foreign, nonprivileged foreign, domestic, zone-restricted) and is not an FTZ Board filing; CBP Form 216, Application for Foreign-Trade Zone Activity Permit, requests CBP approval to manipulate, manufacture, exhibit or destroy merchandise inside a foreign-trade zone and is not the admission form. Both depend on the zone operator's bond coverage. On the drawback side, CBP Form 7551, Drawback Entry, the paper drawback claim, was abolished with TFTEA drawback and claims are now filed electronically in ACE under 19 CFR part 190, and CBP Form 7552, Delivery Certificate for Purposes of Drawback, the former certificate for transfers of merchandise between parties for drawback, was abolished under TFTEA and replaced by 19 CFR 190.10 transfer records; accelerated payment claimants still rely on bond coverage executed on CBP Form 301.

Frequently asked questions

Is CBP Form 301 the same thing as a freight bond?

No. CBP Form 301 is a customs bond running to CBP under 19 CFR part 113, securing duties, taxes, fees and compliance conditions. A freight or carrier liability bond is a commercial arrangement with no relationship to CBP Form 301.

What is the minimum amount of a CBP Form 301 bond?

Under 19 CFR 113.13(a), a CBP Form 301 bond is subject to a $100 minimum amount. The actual amount required for a given importer or activity depends on CBP's sufficiency review and the surety's underwriting; confirm the current methodology with the surety and CBP.

How long do I have to fix an insufficient CBP Form 301 bond?

19 CFR 113.13(c) provides 15 days to cure an insufficiency after CBP demands additional security on a CBP Form 301 bond. Confirm the current text of the provision before relying on that period, because entry filing privileges can be affected immediately.

What happens if a CBP Form 301 condition is breached?

A breach of a CBP Form 301 condition, such as failing to redeliver merchandise or to produce a required document, gives rise to a claim for liquidated damages issued on CBP Form 5955A against both the principal and the surety. Petitioning for relief is handled separately from the underlying duty liability.

What importers and brokers should do

• Confirm that an active CBP Form 301 bond exists in ACE eBond and that the surety code and bond type on entry summaries match the bond record before the first entry is filed.
• Recheck bond sufficiency whenever duty exposure changes materially, so that a 19 CFR 113.13(c) demand and its 15-day cure period do not stop entry filing.
• Track every missing document covered under 19 CFR 141.66 and every marking or redelivery obligation to closure, since these are the conditions in 19 CFR 113.62 that generate CBP Form 5955A claims.
• Verify current bond type code values and eBond transmission requirements in the ACE CATAIR or with CBP and the surety rather than reusing stale internal instructions.

Key references

• 19 CFR part 113: the customs bond regulations governing CBP Form 301, including approved sureties and bond conditions.
• 19 CFR 113.13: amount of bond, including the $100 minimum in (a) and the 15-day cure period for an insufficiency demand in (c).
• 19 CFR 113.62: the basic importation and entry bond conditions (pay duties, complete entry, produce documents, redeliver, rectify marking).
• 19 CFR 141.66: bond coverage for documents not available at the time of entry.
• 19 CFR 134.53: bond arrangements relating to correction of country of origin marking.
• 19 CFR 18.1(e): bond requirements applicable to in-bond movements of unentered merchandise.
• 19 U.S.C. 1514: the statute under which CBP decisions are protested on CBP Form 19.
• CBP forms library: official source for CBP Form 301, CBP Form 5955A and the other forms named above.
• Harmonized Tariff Schedule of the United States: the rate and classification source used to estimate the duty exposure a CBP Form 301 bond must secure.