CBP Form 3173: Extending a Temporary Importation Bond

Key Points
- CBP Form 3173, Application for Extension of Bond for Temporary Importation, is the request to extend a temporary importation bond (TIB) period beyond its initial one year.
- Under 19 CFR 10.37, extensions are granted in one-year increments, and the total period of a temporary importation may not exceed three years from the date of importation.
- Granting a CBP Form 3173 extension is within the port director's discretion; the application should be filed before the current period expires, because a request made after expiration leaves the importer exposed to the liquidated damages the TIB secures.
- CBP Form 3173 does not change the bond itself; a rider or new bond is handled on CBP Form 301, and the export that cancels a TIB obligation runs through CBP Form 3495.
- As of October 2026, confirm the current filing channel, acceptance of electronic or emailed applications, and local port practice with the port of entry before relying on a past routine.
On this page
- What CBP Form 3173 is and where it comes from
- At a glance
- When is CBP Form 3173 filed?
- Who is responsible for CBP Form 3173?
- How is CBP Form 3173 filed and reviewed?
- Common CBP Form 3173 errors and what they cost
- How CBP Form 3173 relates to other CBP forms
- Frequently asked questions
- What importers and brokers should do
- Key references
CBP Form 3173, Application for Extension of Bond for Temporary Importation, is the written request an importer or its customs broker files with the port director to extend the period of a temporary importation under bond beyond the one year originally allowed. It is used after goods have already been entered under a TIB, when the articles will not be exported or destroyed in time, and it sits in the post-entry phase of the lifecycle, between release and bond cancellation. Extensions are granted in one-year increments and the total temporary importation period cannot exceed three years.
The links in this article go to the primary documents: the regulation text, the official form page, and the tariff schedule itself. Read the source rather than relying on a summary.
At a glance
- Full name: CBP Form 3173, Application for Extension of Bond for Temporary Importation.
- Who prepares or uses it: the importer of record under the TIB, or the licensed customs broker holding the importer's power of attorney; acted on by the port director at the port where the entry was made.
- When in the lifecycle: after TIB entry and release, before the current bond period expires.
- System or channel: submitted to the port; confirm whether the port accepts email, a document imaging submission, or paper, because practice varies by port.
- Governing authority: 19 CFR 10.37, extension of time for exportation.
- Limits: one-year increments, three years maximum from importation.
- Decision maker: the port director, exercising discretion.
- Related terms: CBP Form 3495, CBP Form 7501, CBP Form 3499, CBP Form 5291.
What CBP Form 3173 is and where it comes from
CBP Form 3173 exists because a temporary importation bond is a promise with a clock on it: the importer declares that the goods are not imported for sale, and undertakes to export or destroy them within a fixed period or pay liquidated damages. The authority for extending that period is 19 CFR 10.37, which allows the one-year period to be extended in one-year increments, subject to an outside limit of three years from the date of importation. CBP Form 3173 is the vehicle for making that request, and nothing in the extension changes the classification, the entered value, or the underlying obligation; it only moves the deadline.
It is worth being precise about what CBP Form 3173 is not. It is not a bond rider and not a continuous bond amendment, both of which run on CBP Form 301. It is not a request to export, which is CBP Form 3495, Application for Exportation of Articles Under Special Bond, the notice filed before exporting TIB goods so CBP can supervise or waive supervision of the export and cancel the bond. And it is not a correction to the entry paperwork.
When is CBP Form 3173 filed?
CBP Form 3173 should be filed before the current temporary importation period expires, with enough lead time for the port to act on it. The practical rule most compliance teams adopt is to diary each TIB entry at least a month or two ahead of its anniversary, then decide whether the goods will be exported, destroyed, or need another year. Because the three-year ceiling is absolute under 19 CFR 10.37, a third extension is the last one available, and planning for export or destruction has to begin well before that final year runs out.
A late CBP Form 3173 is a real problem. Once the period lapses, the obligation secured by the bond has already been breached in CBP's eyes, and the port is not obliged to cure that by granting a retroactive extension. The consequence is a claim for liquidated damages under the bond, which then has to be answered through the petition process rather than through a routine extension request. Treat the expiration date as a hard date, not a soft one.
Who is responsible for CBP Form 3173?
Responsibility for CBP Form 3173 rests with the importer of record on the temporary importation entry, even when a broker prepares and files the application. A broker acting on the importer's behalf needs written authority, which is customarily CBP Form 5291, Power of Attorney, the CBP format for the authority an importer gives a licensed customs broker or an employee to transact customs business in its name. Where duty liability on the underlying entry has been shifted or confirmed through CBP Form 3347, Declaration of Owner for Merchandise Obtained Otherwise Than in Pursuance of a Purchase, or its companion CBP Form 3347A, Declaration of Consignee When Entry Is Made by an Agent, the party carrying that liability is also the party exposed if the TIB period lapses, so that party needs visibility into the extension calendar.
In practice the person who physically holds the goods, the service center, exhibition organizer, or repair shop, is often the first to know that the articles will not leave on schedule. Build a reporting line from that party back to whoever files CBP Form 3173.
How is CBP Form 3173 filed and reviewed?
CBP Form 3173 is filed with the port director at the port where the temporary importation entry was made, and the decision to grant it is discretionary. The application identifies the entry, the articles, the current expiration, and the reason more time is needed. Ports differ in whether they want the application by email, through document imaging, or on paper at the entry branch, and the current form and its instructions are available through the CBP forms library; confirm the accepted channel with the port before the deadline rather than after.
Because the port director has discretion, the quality of the explanation matters. A short, factual statement of why the goods remain in the United States, what will happen to them, and when, is more persuasive than a bare request. Keep the granted extension with the entry file so it can be matched later against the export documentation and the eventual bond cancellation.
Common CBP Form 3173 errors and what they cost
The most expensive CBP Form 3173 error is simply missing the date, and it is the easiest one to prevent with a calendar tied to the entry record. Other recurring problems include applying at a port other than the one where the entry was filed, requesting more time than the three-year ceiling in 19 CFR 10.37 allows, and assuming an extension was granted because no denial arrived. A second common failure is treating the extension as a substitute for an exit plan: the clock still ends, and the articles still have to be exported or destroyed.
Documentation gaps also surface at cancellation. If the goods were handled, repackaged, or sampled while under CBP custody, the permit for that activity is CBP Form 3499, Application and Approval to Manipulate, Examine, Sample or Transfer Goods, and the approved 3499 belongs in the same file as the CBP Form 3173 extension and the export paperwork.
How CBP Form 3173 relates to other CBP forms
CBP Form 3173 is one step in a chain of documents that begins at arrival and ends at bond cancellation. Arrival itself is reported on a manifest: CBP Form 1302, Inward Cargo Declaration, the vessel cargo manifest the master files on arrival listing every bill of lading, filed electronically through ACE ocean manifest with the form as the paper fallback; CBP Form 7509, Air Cargo Manifest, the carrier's declaration of cargo on an arriving aircraft, now filed electronically through ACE air manifest with the paper form as the fallback; or CBP Form 7533, Inward Cargo Manifest for Vessel Under Five Tons, Ferry, Train, Car, Vehicle, etc. the arrival manifest for cargo arriving by truck, rail or small vessel at the land border. Where unlading or lading requires permission or after-hours CBP service, the carrier or agent uses CBP Form 3171, Application-Permit-Special License Unlading-Lading-Overtime Services, which also triggers reimbursable overtime.
On the entry side, the declaration of classification, value, origin, duties, taxes and fees is CBP Form 7501, Entry Summary, filed in ACE within 10 working days of release or with the entry; every bill, refund, and audit traces back to it, and the TIB entry is no exception. If the articles are instead placed in a bonded warehouse, the proprietor's annual inventory reconciliation runs on CBP Form 300, Bonded Warehouse Proprietor's Submission, which is a warehouse recordkeeping obligation and not a substitute for the TIB extension. When the time finally comes to send the goods back out, the chain closes with CBP Form 3495, and the file supporting any manipulation is the approved CBP Form 3499.
Frequently asked questions
How many times can CBP Form 3173 be filed for one entry?
CBP Form 3173 can be filed for successive one-year increments, but the total temporary importation period cannot exceed three years from importation under 19 CFR 10.37. In practice that means at most two further years beyond the original one-year period, and the port director still decides each request.
Is a CBP Form 3173 extension automatic if filed on time?
No. A timely CBP Form 3173 is a request, not a guarantee, because 19 CFR 10.37 leaves the grant to the port director's discretion. Do not treat the goods as covered for another year until the port has acted on the application.
Does CBP Form 3173 change the bond amount?
CBP Form 3173 extends the time allowed for the temporary importation; it is not the instrument for changing bond terms or amounts, which are handled through the bond on CBP Form 301. Ask the port and the surety whether any bond action is needed alongside the extension.
What happens if CBP Form 3173 is filed after the period expires?
A CBP Form 3173 filed after expiration may not be accepted as a cure, because the bond obligation has already come due, and the usual consequence is a liquidated damages claim that must be answered on its own terms. The safer course is always to file before the current period ends.
What importers and brokers should do
- Build a TIB register that records, for every temporary importation entry, the date of importation, the current expiration, the three-year outside date, and the owner of the exit plan.
- Set an internal trigger well before each anniversary to decide between export, destruction, and a CBP Form 3173 extension, and confirm the port's accepted filing channel in advance.
- File CBP Form 3173 before the current period expires and keep the port's response in the entry file with the 7501, any 3499 approval, and the eventual 3495 and proof of export.
- Verify the current text of 19 CFR 10.37 and the current version of the form on CBP's site before each filing, since port practice and form revisions change.
Key references
- 19 CFR 10.37: the regulation governing extension of the temporary importation period in one-year increments to a three-year maximum, at the port director's discretion.
- CBP forms library: the official source for the current version of CBP Form 3173 and its instructions.
- Harmonized Tariff Schedule of the United States: the official tariff schedule, including the temporary importation provisions under which TIB entries are made.
- CBP Form 3495: Exporting Goods Under a Temporary Import Bond: the companion step that closes out a TIB.
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