SUBJECT: Procedures for Temporary Importation Under Bond (T.I.B.)
The purpose of this notice to the trade is to reiterate formal procedures concerning T.I.B. entries. A Temporary Importation under Bond (T.I.B.) is a temporary importation of goods under bond, not imported for sale or for sale on approval, without payment of duty and with the intent to export or destroy within one year. The T.I.B. provisions are designated under 14 subheadings 9813.00.05 through 9813.00.75, HTSUSA. The one year period may be extended upon approval from CBP for two more periods, not to exceed a total of 3 years, except that articles imported under subheading 9813.00.75 shall be admitted under bond for exportation within 6 months, and shall not be extended.
T.I.B. entries are bonded for twice the amount of duties and fees that would otherwise be owed on the importation, except for shipments under three subheadings, which are bonded at 110%, as noted below. Samples used in taking orders (9813.00.20); motion picture advertising films (9813.00.25); and professional equipment, tools of trade, and repair equipment for such components or tools (9813.00.50) are bonded at 110% of the duties and fees. Duty free merchandise is bonded at two times (or 110%) of the merchandise processing fee or $100, whichever is greater. The CBP Form 3461 must include a statement in block 29 which CBP Advanced Targeting Unit-Cargo (ATU-C) will annotate to indicate whether an export examination will be required. (“Export Exam Required: YES NO “).
The CBP Form 7501 must include the 9813 subheading number under which entry is claimed: a statement of use of the articles in sufficient detail to enable Customs and Border Protection (CBP) to determine whether the articles are entitled to entry as claimed; and a declaration that the articles are not to be put to any other use, and that they are not imported for sale or sale on approval.
Extensions may be granted by CBP via an automated request submitted in Automated Broker Interface (ABI), or by the port director via written application on CBP Form 3173. These requests must be sent to the CBP Entry Division for approval in a timely manner. If, at the time of entry, CBP Form 3461 was”designated for export examination,” CBP must be given an opportunity to examine the merchandise prior to exportation. CBP Form 3495 (Application for Exportation of Articles Under Special Bond), together with a copy of the T.I.B. entry package, must be filed in advance of exportation to allow CBP ATU-C time to schedule the examination.
The importer must present proof of exportation to the CBP port where the T.I.B. entry was filed in a timely manner. All proof of export must contain four data elements: Fact/Date of Export; Intent to Join the Commerce of another Country; Identity of the Exporter; Quantity and Description of Merchandise Exported. T.I.B. closure documents should be in English with legible information to establish original imported merchandise was either exported or destroyed.
If you have any questions or concerns, feel free to contact Supervisory Entry Specialist Tammy Urban at 504-670-2359
