CBP Form 301 is the customs bond form. It binds the importer (principal) and a surety to the U.S. government for duties, taxes, charges and compliance. You choose either a single transaction bond for one entry or a continuous bond that covers a year of activity.
What Is CBP Form 301?
CBP Form 301, Customs Bond, binds the named parties, a principal (usually the importer of record) and a surety company, to the United States for the amount of any duty, tax or charge, and for compliance with the law. It's governed by 19 CFR Part 113. For a fuller guide to how bonds work and what they cost, see what is a customs bond.
Who Uses CBP Form 301?
- Importers of record, usually through a licensed customs broker, who buy a bond from a surety
- Bonded warehouse operators, carriers and others, under their own activity codes
Key Rules at a Glance
| Topic | What applies |
|---|---|
| Bond types | Single transaction (secures one transaction) or continuous (one or more transactions over one year). Pick one, not both |
| Continuous bond term | One year, renews automatically on the anniversary and stays in effect until terminated |
| Filing ahead | A continuous bond can be filed up to 60 days before its requested effective date |
| No continuous bond on file | If an entry requires a bond and no continuous bond is on file, a single transaction bond is required |
| Extra security | CBP may require additional security, such as a single transaction bond or a larger continuous bond |
How to Get a Customs Bond
- Decide between a single transaction bond and a continuous bond based on how often you import.
- Get the bond through a surety, directly or via your customs broker.
- The surety files CBP Form 301 (or its electronic equivalent) with the activity code that applies.
- Keep the bond active, and review its amount as your import volume and duties grow.
Related CBP Forms and Official Sources
Related forms: CBP Form 5106 (importer number) · CBP Form 3461 (entry and release) · CBP Form 5955A (penalty / liquidated damages notice)
Official sources:
Duties and bond costs squeezing cash flow? Drip Capital offers collateral-free working capital of up to $3M, with funds in 24–48 hours and 30–90 day repayment terms. Check your eligibility
Frequently Asked Questions
What is CBP Form 301?
It is the customs bond form that binds the importer and a surety to the U.S. government for duties, taxes, charges and compliance.
What is the difference between a single transaction and a continuous bond?
A single transaction bond secures one transaction. A continuous bond secures transactions over a one-year period and renews automatically until terminated.
How early can I file a continuous bond?
A continuous bond can be filed up to 60 days before its requested effective date.
Who files CBP Form 301?
The surety company, usually arranged by the importer directly or through a licensed customs broker.
