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Last Updated:|Reflects current CBP customs bond requirements
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CBP Activity Code 1 with Reconciliation Rider

Customs Continuous Reconciliation Bond

If you flag entries for reconciliation because final duty calculations are not available at time of import, CBP requires additional bond coverage beyond a standard continuous bond. The reconciliation rider guarantees payment of duties that are adjusted after entry.

Bond Amount
$50,000+
10% of annual duties formula
Premium
0.5-2%
Annually
24-48 hour approval
All U.S. ports of entry
Type 09 reconciliation coverage

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CBP Bonding Requirements Under 19 CFR

Customs bonds are governed by Title 19 of the Code of Federal Regulations

Official CBP Requirements

"An importer who has been approved to file reconciliation entries must have a continuous bond that includes a reconciliation rider, or must obtain a new bond that includes such a rider."
U.S. Customs and Border Protection • 19 CFR Part 113 - CBP Bonds

Official CBP Requirements

"The amount of a continuous bond must not be less than $50,000 and must be in an amount that CBP determines is sufficient to protect the revenue and ensure compliance with applicable law and regulations."
U.S. Customs and Border Protection • 19 CFR 113.13 - Amount of Bond

The reconciliation process exists because import transactions are often complex. An importer may not know the final classification, value, or country of origin at the time goods arrive at the port. Rather than delay clearance, CBP allows the importer to flag the entry for reconciliation and settle up later. But this creates a risk: if the final duties are higher than initially declared, CBP needs a financial guarantee that the difference will be paid. That guarantee is the reconciliation rider on your continuous bond.

Common Reconciliation Scenarios

Situations where importers cannot determine final duty liability at time of entry

Classification Disputes

Pending ruling requests or protests where the HTS classification and duty rate are uncertain

Anti-Dumping/CVD Orders

Preliminary rates subject to change during administrative review by the Department of Commerce

Transfer Pricing Adjustments

Related-party transactions where transaction value may be adjusted after entry based on year-end financials

Free Trade Agreement Claims

Pending certificates of origin or qualification analysis under USMCA, CAFTA-DR, or other FTAs

Assists and Royalties

Tooling, dies, molds, or royalty payments that must be added to dutiable value but are not finalized at entry

Foreign Trade Zone Transfers

FTZ admissions where final status determination and duty allocation occur after the goods enter the zone

How CBP Calculates Your Bond Amount

1

Base Continuous Bond

The greater of $50,000 or 10% of your duties, taxes, and fees paid in the prior calendar year. If you paid $800,000 in duties last year, your base bond is $80,000.

2

Reconciliation Rider Addition

CBP adds coverage for your estimated reconciliation exposure. This is based on the volume and value of entries you flag for reconciliation and the potential duty adjustment range.

3

CBP Review and Adjustment

CBP can require a bond increase at any time if your import volume grows, compliance issues arise, or your reconciliation exposure changes. Revenue Division at the port level makes this determination.

Frequently Asked Questions

What triggers the need for a reconciliation rider on my continuous bond?
You need a reconciliation rider when you flag entries for reconciliation on your entry summaries (CF 7501). This happens when you cannot determine the final duty rate at the time of entry -- typically because of pending classification rulings, undetermined country of origin for preferential trade programs, pending anti-dumping or countervailing duty rates, or cost submissions that are not yet finalized. CBP requires the additional rider to cover the potential duty liability gap between what you declared at entry and what you ultimately owe.
How is the bond amount calculated for a continuous bond with reconciliation?
The base bond is the greater of $50,000 or 10% of your duties, taxes, and fees paid during the prior 12 months. The reconciliation rider adds coverage on top of that. CBP calculates the rider amount based on your reconciliation filing history and potential duty exposure. For a high-volume importer paying $2 million in annual duties with frequent reconciliation filings, the total bond might be $250,000 or more.
Can I add a reconciliation rider to my existing continuous bond?
Yes. If you already have a standard continuous bond (Activity Code 1), your surety can endorse it with a reconciliation rider without canceling and reissuing the bond. The surety will reassess the bond amount and may require an increase in coverage to account for the reconciliation exposure. There may be an additional premium charge for the rider.
What happens if my reconciliation entry results in additional duties owed?
When you file a reconciliation entry (Type 09) and it shows you owe additional duties, CBP liquidates the reconciliation entry and bills you for the difference. If you do not pay, CBP can claim against your bond. The reconciliation rider ensures there is sufficient coverage for these adjustments beyond what your base bond covers.
How long do I have to file reconciliation entries after the original import?
CBP allows reconciliation entries to be filed within 21 months of the earliest entry date included in the reconciliation. However, CBP can extend this deadline upon request. Your bond must remain in force throughout this period. If your bond lapses before reconciliation is complete, CBP will hold your entries and may deny future entries.
What is the cost of a continuous bond with reconciliation rider?
Premiums typically run 0.5-2% of the bond amount annually. A $100,000 bond costs $500-$2,000 per year. Importers with strong financials, clean compliance history, and no prior bond claims qualify for the lowest rates. The reconciliation rider may add a small additional premium depending on the surety.

Related Customs Bonds

Customs General Continuous Bond

Standard continuous bond without reconciliation rider for routine imports

Customs Single Entry Bond

Per-shipment bonds for occasional importers or one-time transactions

Transportation Broker Bond

FMCSA freight broker authority bonds for logistics operations

Written by BuySuretyBonds.com
Surety bond specialists operating nationwide with direct integrations to Treasury-certified surety carriers. Our platform enables instant approval for license and notary bonds, with 24-48 hour underwriting for commercial bonds. All content is researched from official state and federal sources (.gov) and reviewed by bond industry experts.

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