Temporary Importation Under Bond (TIB) Guide

A Temporary Importation under Bond (TIB) lets you bring goods into the United States without paying duty — provided they are not imported for sale and you export or destroy them within the allowed period. It’s the right tool for goods coming in temporarily: samples, items for repair or alteration, professional equipment, trade-show goods, and articles for testing. Instead of paying duty, you post a bond guaranteeing the goods will leave (or be destroyed) on time. This guide explains how a TIB works, the time limits, what qualifies, and the risk if you don’t export.

It’s governed by HTSUS Chapter 98, Subchapter XIII and 19 CFR 10.31–10.40 — and it’s a different tool from a bonded warehouse, which defers duty on goods that may ultimately enter U.S. commerce.

How a TIB Works

Under a TIB, you enter the goods under a bond rather than paying duty. The bargain is simple: no duty now, but the goods must be exported or destroyed — they cannot be sold or permanently enter U.S. commerce. If you export or destroy the goods properly within the period, the entry is duty-free (and exempt from the merchandise processing fee). The TIB bond is generally set at double the duties that would otherwise apply, which is what’s at stake if you fail to export.

The Time Limits: One Year, Extendable to Three

A TIB allows entry for one year, and you can apply for two one-year extensions, for a maximum of three years from the date of importation. The critical rule: you must apply for each extension before the current period expires — there are no retroactive extensions. Miss the deadline and the goods are treated as a breach of the bond, even if you fully intended to export them.

What Qualifies for a TIB

TIB eligibility is defined by the subheadings of HTSUS Chapter 98, Subchapter XIII. Common qualifying purposes include:

• Goods imported for repair, alteration, or processing (then re-exported)
• Samples used to take orders
• Professional equipment, tools of trade, and theatrical/exhibition goods
• Articles imported for testing, examination, or experimentation
• Goods for trade shows and demonstrations

The unifying thread is temporary use with a firm intent to export — not sale in the U.S.

The Risk: Failure to Export

The whole structure depends on the goods leaving. If you don’t export or destroy them within the period (including any extension), you breach the bond, and CBP assesses liquidated damages — commonly twice the duties that would have been owed. So a TIB isn’t a way to dodge duty; it’s a conditional exemption that becomes more expensive than just paying duty if you don’t follow through. Use it when you’re confident the goods will leave on time, and diarize the export and extension deadlines the moment you file.

Frequently Asked Questions

What is a temporary importation under bond (TIB)?

A customs procedure that lets you import goods duty-free, under bond, on the condition that they are not sold and are exported or destroyed within the allowed time. It suits samples, repair items, professional equipment, and trade-show goods.

How long can goods stay under a TIB?

One year initially, extendable by two additional one-year periods for a maximum of three years from importation. Extensions must be requested before the current period expires; there are no retroactive extensions.

What happens if I don’t export TIB goods on time?

You breach the bond, and CBP assesses liquidated damages — commonly double the duties that would otherwise have been owed. That makes a missed deadline more costly than simply having paid duty, so deadlines must be tracked carefully.

Can I sell goods imported under a TIB?

No. TIB goods cannot be imported for sale or sold while in the U.S. They must be exported or destroyed. If you want to sell the goods domestically, a TIB is the wrong vehicle — you’d need a standard consumption entry with duties paid.

A TIB is a powerful duty-saving tool for genuinely temporary imports — if you respect the deadlines. Reidel Law Firm advises importers on TIB eligibility, bonds, and deadlines on flat-fee terms. Get an import compliance memo.