In 2026, when it comes to importing goods into the US, there are many ways to import goods, but when considering whether a temporary import under bond (TIB) makes sense for you, you are effectively answering which of these two categories makes the most sense for your import:

1. Your goods are permanently entering the US commerce
2. Your goods are eventually being re-exported or destroyed after a set period of time

We have discussed at length the intimate details of the temporary import bond (TIB) and the structures that surround it in the past, and you are encouraged to give our previous posts a read and view this as a complementary piece that intends to focus more on determining whether a TIB is right for your import. 

The difference between TIBs vs formal consumption entries may seem obvious at first blush. A temporary import as opposed to a permanent one seems like a straightforward distinction; however, with a more challenging trade environment than ever, importers are looking at every option available, and TIBs can save you money on duties and taxes - but only if your goods qualify for the entry type’s very narrow requirements.  

There is very little room for a creative interpretation at Customs, and the consequences of getting this distinction wrong are high for importers of record (IORs), including penalties, refusals, seizures, and, in the most extreme case, loss of importing privileges entirely, so fully recognizing which goods are for formal consumption and which are temporary is vital. 

What Does ‘Temporary Import Bond’ Mean?

A Temporary Importation Under Bond (TIB) is a specialized entry type designed for goods entering the United States for a specific, CBP-approved purpose. Each good brought in under this type is subject to the requirement that it be exported or destroyed within a strict timeframe, with a temporary import under bond typically valid for a year. Notably, this differs significantly from ATA Carnets, which we discussed in detail in a previous post, and the most common use cases include trade shows, conventions, repairs, and testing. 

Contrasted with a formal consumption entry, the rules for temporary import under bonds allow goods to enter without the payment of import duties, taxes, and government fees such as merchandising processing fees (MFPs), but timing is critical; while most goods are permitted a stay of up to one year, some specialized items, such as those under subheading 9813.00.75 for show purposes, are limited to six months. Eligibility is strictly limited to articles listed under subheadings 9813.00.05 through 9813.00.75 of the Harmonized Tariff Schedule (HTS). 

When the bond is set to expire, or the goods’ stay in the country ends, there are two steps. The importer of record must ensure that their carrier checks in with CBP before exporting. Then the importer must provide proof of export to show that the goods actually left the country. 

Acceptable documentation typically includes:

• Customs Form 3495, Application for Exportation of Articles Under Special Bond
• A certified copy of the import entry from the destination country (such as a Canadian B3)
• A certified copy of the bill of lading

It is vital to remember that goods entered under a TIB cannot be sold or consumed within the US commerce. Everything that enters under a TIB must also leave the country, which is notably why consumable goods, like pens and paper towels, are not eligible for TIB.

The penalty for failing to export TIB goods can be significant, and attempting to bypass these regulations or failing to properly document the final disposition of the articles can lead to ruinous financial penalties or the potential loss of future importing privileges.

The Formal Consumption Entry

If your goods are not coming in as a temporary import under bond, then they are most likely coming in under a 'Formal Consumption Entry'. With the suspension of de minimis, nearly all goods entering the US are currently subject to duties under the full breadth of this entry type.

Put plainly, this is the most commonly used entry type into the US. It involves in-depth documentation, as well as duties and taxes. 

Admittedly, navigating the requirements of a formal entry can be daunting, which is the primary reason importers work with brokers. A good broker, like the ones you’ll find at PCB, can help make this feel significantly more manageable. Not only can they help identify correct Harmonized Tariff Schedule (HTS) classifications, but they can also manage PGA regulations and help determine if your import might qualify for duty-free treatment under free trade agreements. 

There is no return date on these goods, and this 'one and done' nature is a primary benefit of the formal entry, as it lacks the stringent inventory tracking, proof of destruction or export, and extension management required for a temporary import under bond. 

Importantly, TIBs require all the same things that a formal consumption entry requires - it needs the same documentation, to meet the same PGA requirements, and must meet the same regulatory benchmarks as if it were entering the commerce of the US. The reason is simple - it needs those things just in case it does.

What Does this Mean for You?

It’s important to know the difference between these two, because your goods could definitely benefit from a change of entry type if they qualify. For example,  an importer who assumes all their goods need to go through a formal entry, upon learning that they could qualify for TIBs, may get real cost savings by making the switch. At the same time, a person may find that it’s not worth the additional work and strict timeline involved with a TIB, and that it makes more sense to just bring their goods in via a formal entry. These are just two of the many possible entry types. 

It is an example of one of the myriad choices that are available when importing, and a compelling case for working closely with a broker who knows your imports and knows what will maximize your benefits while minimizing any issues.

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If you are looking for the best way to get your goods moving quickly and easily through Customs, look no further than taking on the services of the qualified brokers we have here at PCB. Strict regulatory compliance and tenured experience are the best ways to ensure your goods move forward as quickly and effectively as possible, and PCB offers both. 

Additionally, PCB can help you apply for your Temporary Import Under Bond. We make the process easy as we get you what you need to import your goods temporarily, the right way. 

Whether you are unsure about what entry type you should consider for your imports or if you’re looking for assistance in moving your goods more efficiently, get in touch with our brokerage team today. We can help you make the right choices, get your goods set up for success, and have you moving through Customs before you know it.