Your Continuous Import Bond After the 2026 Tariffs: How CBP Sizes It, When It Goes Insufficient, What to Ask Your Surety

By Bernardo Campelo, Forbes Business Council E-Commerce Leader, Amazon SPN Certified provider, Amazon SP-API authorized partner, and Founder of PrepVia.

As of October 29, 2026, the rule for sizing a continuous import bond is the one in CBP's public guide, A Guide for the Public: How CBP Sets Bond Amounts, published in February 2024. For an Activity Code 1 continuous bond, the basic importation and entry bond most importers carry, the starting amount is the greater of $50,000 or 10% of the total estimated duties, taxes and fees from the previous 12 months. Above that base, CBP adds a share of any bills that are past due.

The formula has not changed. What changed is the twelve months it reads. An importer reviewed in late 2026 can have IEEPA duties, the 10% Section 122 surcharge and the new Section 301 duties all inside the same window, and CBP checks the bond against that window every month, not once a year at renewal. Two questions are open: CBP has not published how IEEPA refunds through CAPE affect the review, and a June executive order tells the Department of Homeland Security to take steps that include raising the minimum bond, with no rule out yet.

Every date and name below was checked on October 29, 2026 against CBP's bond guide and bond pages, CBP trade messages (CSMS), 19 CFR Parts 113 and 149 through the eCFR, and the Federal Register, linked where they first appear. CBP's handling of IEEPA refunds is still moving, so check the CBP refund page before you change a bond. This is general information, not customs or legal advice: confirm your own bond with your licensed customs broker and your surety.

How CBP Sizes an Activity Code 1 Continuous Bond

A continuous bond is a contract between the importer, which CBP calls the principal, and a surety, with CBP as the beneficiary. Under the guide's definition, it covers transactions over a one-year period, renews automatically on the anniversary of its effective date and stays in force until someone terminates it.

The guide's section 6.4.1.1 sets the amount. In CBP's words, the minimum Activity Code 1 continuous bond is "$50,000 or 10% of the total estimated duties, taxes, and fees in the previous 12-month period, whichever is greater, for all principals, co-principals, and users appearing on the bond." CBP calls this the Reviewer formula. Three details in that sentence matter to a treasury team:

• Estimated, not paid. The base is the estimated duties, taxes and fees, not a final figure after liquidation. "What we paid last year" is not what the guide says.
• The previous 12 months, not the calendar year. The window rolls. A large entry in March stays in the base until the following March.
• Everyone on the bond counts. If a parent company, a subsidiary and a trade name all use the same bond, their duties add up.

The amount is then rounded. The guide says continuous bonds "are set in increments of $10,000 up to $100,000 and then in increments of $100,000 for larger bonds," and the formula sheet in its Appendix B says rounded up. Since June 2020, per CSMS #42984449, ACE rejects a new continuous bond below $50,000 or off the steps with error S15, "BOND AMOUNT INVALID OR MISSING."

These are worked examples of the guide's arithmetic, not real accounts. Above $100,000 the step jumps to $100,000, so a small rise in duties can move the bond a long way. An importer at $990,000 of estimated duties needs a $100,000 bond; at $1,010,000 the answer is $200,000.

The Analytical formula: past-due bills raise the bond

The guide then adds what it calls the Analytical formula. On top of the base, CBP adds:

• 10% of delinquent bills that are not protested and less than 210 days past due, or that are protested;
• 100% of delinquent bills that are not protested and over 210 days past due, or that are tied to a denied protest;
• 100% of unpaid debit vouchers.

A bill is delinquent, in the guide's footnote, when it is unpaid and more than 30 days have passed since it was issued. Take an importer whose base is exactly $70,000, on $700,000 of estimated duties. A $40,000 unprotested bill that is 100 days past due adds $4,000, so the total of $74,000 rounds up to $80,000. If the same bill passes 210 days, it adds the full $40,000, the total reaches $110,000 and the bond rounds up to $200,000. If the bills are paid before the deadline in an insufficiency notice and the Revenue Division is told in time, the guide says it will recompute the bond.

An importer with no imports in the preceding year gets a bond based on its own estimate of duties for the next 12 months, and in no case below $50,000. The guide also lists entry types left out of the computation, such as informal entries under $2,500, but that 2024 list predates the de minimis suspension.

Checked Every Month, Not at Renewal

The anniversary date feels like the moment to look at the bond, because it is the date written on it. CBP does not wait for it. A CBP trade message from November 2018, CSMS# 18-000664, says the Revenue Division "conducts sufficiency review for all active Activity Code Type 1 continuous bonds on a monthly basis." The same message tells importers to forecast the next 12 months of imports to decide whether a bond above the minimum makes sense, "to avoid a bond stacking liability issue."

The regulation says the same thing in general terms. 19 CFR 113.13(c) reads: "CBP will periodically review each bond on file to determine whether the bond is adequate to protect the revenue and ensure compliance with applicable law and regulations." Section 113.13(b) adds what CBP weighs, from the importer's record of paying on time to the value and nature of the goods.

Under the guide, a notice that a continuous bond is insufficient "will only be issued by the Director, OF-RD," the Office of Finance, Revenue Division. Questions about insufficiency notices go to bondquestions@cbp.dhs.gov, per CSMS # 42514396.

The practical reading: a bond sized correctly at its anniversary can be short three months later if the duty bill grew.

What Happens When the Bond Goes Insufficient

The steps after an insufficiency finding are written in 19 CFR 113.13. If CBP determines that a bond is inadequate, "the principal and surety will be promptly notified in writing. The principal will have 15 days from the date of notification to remedy the deficiency." The regulation does not say calendar or business days; CBP's February 2026 Electronic Bond Transmission proposal reads it as 15 calendar days.

The same paragraph adds the part that reaches the dock. Where CBP finds the bond insufficient, it may notify the importer and the surety that "additional security in the form of cash deposit or single transaction bond may be required for any and all of the principal's transactions until the deficiency is remedied." Separately, 113.13(d) lets CBP "immediately require additional security" if it believes accepting a transaction on the continuous bond would put the revenue in jeopardy. The guide adds that additional security can be a single transaction bond or a larger continuous bond.

A single transaction bond is not a small add-on. For a basic import entry, the guide says it will generally "not be less than the total entered value, plus all duties, taxes, and fees that apply," with higher amounts for certain restricted goods. Compared with a continuous bond set at 10% of a year's duties, that is a much larger amount of coverage per entry.

Duty volume is one trigger among several. CBP's insufficiency guidance lists outstanding debt on any entity on the bond, failure to answer a formal CBP demand letter, and an invalid or undeliverable address among the reasons. CBP's returned-mail page says that when the Postal Service returns mail as undeliverable, "the Revenue Division renders the continuous bond insufficient immediately." The fix is paperwork, often an updated CBP Form 5106.

Replacing the bond: the dates in the regulation

Fixing an insufficient bond usually means a new, larger bond replacing the old one. The timing rules are in 19 CFR 113.26 and 113.27:

Watch the surety line. A surety "may not disavow already incurred obligations," but it can stop accepting future ones with notice, and that is the clock that matters if your exposure grew faster than its comfort.

The 2026 Window: IEEPA, Section 122, Section 301 and the Refund Question

A bond reviewed in late 2026 or early 2027 reads twelve months that were unusual. Three tariff layers can sit in the same window, depending on each importer's entry dates:

• IEEPA. Executive Order 14389 of February 20, 2026 said the additional duties imposed under IEEPA "shall no longer be in effect and, as soon as practicable, shall no longer be collected." Deposits made before that can still be inside a 12-month window.
• Section 122. The proclamation published February 25, 2026 imposed a 10 percent surcharge from 12:01 a.m. eastern standard time on February 24, 2026 through 12:01 a.m. eastern daylight time on July 24, 2026.
• Section 301. USTR's notice at 91 FR 47318 applies additional duties of 10 or 12.5 percent, by economy and in some cases net of the most-favored-nation rate, to goods entered on or after 12:01 a.m. eastern time on July 24, 2026.

Origin by origin, the layers are in the three tariff regimes of 2026. For the bond, the point is narrower: the same number of containers as in 2024 can carry a much larger estimated duty figure, and the formula reads that figure.

"Your bond is sized on the last twelve months of estimated duties, and in 2026 those twelve months carried tariffs that have since ended. CBP checks the bond every month, not on its anniversary. I would rather have that conversation with the surety in a planning call than after a notice arrives with fifteen days to fix it."

Bernardo Campelo, Founder of PrepVia

What CBP has and has not said about CAPE refunds

IEEPA refunds now run through CAPE, the Consolidated Administration and Processing of Entries function in ACE. On its IEEPA Duty Refunds page, CBP explains that once a CAPE Declaration is accepted, "ACE updates the appropriate entry summary lines by removing the IEEPA Harmonized Tariff Schedule Chapter 99 provision and the corresponding IEEPA duties, resulting in an updated version of the entry."

That is where the published guidance stops. The bond guide predates CAPE and speaks of estimated duties, taxes and fees. Neither the refund page nor CSMS # 68340863, the CAPE message, says how an updated entry is treated in the monthly sufficiency review. As of October 29, 2026, CBP has not published guidance on whether CAPE refunds change the sufficiency base. So do not assume a refund lowers the bond you need, and do not ask for a smaller bond on that assumption. Ask your surety which figure it is using, the original estimated duties or the amounts after CAPE, and why.

For bills that include unpaid IEEPA duties, CBP says it "has paused collection and enforcement actions at this time, such as national sanction and demand on surety." Amounts on the same bill that are not IEEPA duties remain due. CBP does not say how paused bills count in the Analytical formula, another question for the surety. For the refund process, see the IEEPA refund and the importer of record.

ISF Bond vs Continuous Import Bond

An ISF bond is often searched for as a separate requirement on top of the customs bond. For most importers of record, it is not. The rule is in 19 CFR 149.5(b): the ISF importer must possess a basic importation and entry bond under section 113.62, a basic custodial bond, an international carrier bond, a foreign trade zone operator bond, "or an importer security filing bond as provided in Appendix D to part 113." If the ISF importer has none of them, the agent filing the ISF may post its own bond.

The basic importation and entry bond, the Activity Code 1 bond this post is about, already carries the ISF condition. 19 CFR 113.62(j) binds the importer to the ISF rules in Part 149 and sets liquidated damages of $5,000 for each violation. So an importer with an active continuous Activity Code 1 bond generally does not need a separate ISF bond; your broker can confirm that for your setup.

A continuous ISF bond renews yearly like any continuous bond; a single transaction ISF bond covers the one ISF transaction named on it. The ISF deadlines and the demurrage clock are in ISF, bond and demurrage: the import clock before FBA.

What Is Coming: A Higher Minimum and Electronic Bonds

Two federal actions point at the bond itself. The first is Executive Order 14411, "Strengthening Customs Enforcement," signed June 3, 2026 and published at 91 FR 35125. Section 2(a) tells the Secretary of Homeland Security, within 180 days, to take steps to revise importer eligibility rules, including "requiring that an IOR maintain at all times a minimum level of tangible domestic assets, bonding, or both" and "increasing the minimum required bond coverage for an IOR." Counting 180 days from June 3, 2026 lands on November 30, 2026.

As of October 29, 2026, no rule has been published that raises the $50,000 minimum or sets a new one. The order says "take steps," not that a new minimum takes effect on a given day, so nobody can tell you today what the new number will be. Plan as if the floor may rise. The order's rules for foreign importers of record are in opening a US subsidiary to import for Amazon.

The second is a proposed rule, Electronic Bond Transmission, published February 13, 2026 at 91 FR 6986. It would require that most bonds be transmitted to CBP electronically by the surety securing the bond. Comments closed April 14, 2026, and no final rule has been published.

What to Ask Your Surety Before the Next Container Books

Most of this is one call with the surety and the broker, with the last 12 months of entry data in front of you. The questions come straight out of the rules above:

• What is our estimated duty, tax and fee total for the previous 12 months, by month? The bond formula reads that number. Ask for it monthly, not only at renewal.
• Which figure are you using, the original estimated duties or amounts after CAPE? CBP has not published how CAPE refunds affect the review. You want to know whether your surety's report and CBP's review can disagree.
• How close are we to the next step? Above $100,000 the steps are $100,000 wide. Know the duty level that moves you to the next one.
• Do we have any delinquent bills or unpaid debit vouchers? Each one adds to the bond under the Analytical formula, and the add-on jumps to 100% past 210 days.
• If CBP issues an insufficiency notice, how fast can you file a replacement? The importer has 15 days. Know the surety's turnaround and what it will ask for.
• Will you require collateral at the next bond level, and how much notice will you give? The surety can stop covering future obligations with 30 days' notice under 19 CFR 113.27(b).
• Are our addresses and CBP Form 5106 current? Returned mail makes a continuous bond insufficient immediately.
• Is the surety on Treasury Circular 570? 19 CFR 113.37 says CBP will not accept a corporate surety that is not named in the current circular.

Pair the answers with the import plan: larger orders before Chinese New Year raise the next 12 months of duties, which the 2018 CSMS asks importers to forecast. See the Chinese New Year 2027 inventory plan.

Where a Prep Center Fits

The bond belongs to the importer of record. The surety underwrites it, the licensed customs broker files the entries against it, and CBP's Revenue Division reviews it. A prep center or 3PL that receives the container is none of those parties, and the bond does not follow the warehouse the goods are headed to. Our post on the importer of record when a 3PL takes the container explains why, and customs broker, freight forwarder, 3PL: who does what lays out the roles.

Where a prep center does touch the bond is timing. An entry waiting on additional security can mean a container that sits at the port while free time runs, and the receiving dock plans around the release date the broker gives. At PrepVia, imported freight is received at 8507 NW 72nd St, Miami, FL 33166 and routed into Amazon FBA, container unloading is quoted per account, and discrepancies are reported within 24 hours of arrival, with photos. The bond question itself goes to your surety and your broker.

Frequently Asked Questions

How does CBP calculate a continuous import bond?

For an Activity Code 1 continuous bond, CBP's public guide sets the base at the greater of $50,000 or 10% of the total estimated duties, taxes and fees in the previous 12 months, for everyone on the bond. It rounds up in steps of $10,000 to $100,000 and $100,000 after that, adds a share of past-due bills and all unpaid debit vouchers, then rounds again.

How often does CBP check whether my bond is sufficient?

A 2018 CBP trade message says the Revenue Division reviews all active Activity Code 1 continuous bonds monthly, and 19 CFR 113.13(c) says CBP reviews bonds periodically. The bond renews automatically on its anniversary, but the review does not wait for it.

What happens if my continuous bond is insufficient?

CBP notifies you and your surety in writing, and you have 15 days from the notice to fix it, usually with a larger replacement bond. Until then, CBP can require cash deposits or single transaction bonds on any and all of your transactions, and it can require additional security immediately if it sees a risk to the revenue.

Do IEEPA refunds lower my bond requirement?

As of October 29, 2026, CBP has not published guidance on whether CAPE refunds change the sufficiency base. CAPE removes IEEPA duties from an updated version of the entry, while the bond guide speaks of estimated duties. Ask your surety which figure it uses before asking for a smaller bond.

Do I need a separate ISF bond if I have a continuous customs bond?

Generally no. Under 19 CFR 149.5(b), the ISF importer can be covered by a basic importation and entry bond under 113.62, which already includes the ISF condition with $5,000 in liquidated damages per violation. The stand-alone ISF bond, Activity Code 16, is for an ISF importer without one of the qualifying bonds. Your broker can confirm this for your setup.

Is the $50,000 minimum going up?

Executive Order 14411 of June 3, 2026 directs DHS, within 180 days, to take steps that include increasing the minimum required bond coverage for importers of record. As of October 29, 2026, no rule has been published, and no new minimum has been set.

Final Take

The continuous bond formula is the same one CBP published in 2024: the greater of $50,000 or 10% of estimated duties, taxes and fees over the previous 12 months, plus past-due bills. What changed is the window it reads, reviewed monthly, plus a refund process CBP has not tied to the bond and an order pointing at a higher minimum.

Get the 12-month estimated duty figure every month, ask the surety which number it uses and how close you are to the next step, clear delinquent bills before 210 days, and file the replacement before a notice starts the 15-day clock.