A Temporary Importation under Bond (TIB) is a temporary importation of goods into the U.S., under bond, without payment of duties, taxes, or fees. However, not all merchandise is eligible for importation under a TIB. The be eligible, the merchandise must fall into one of the following fourteen categories:
- Articles to be repaired, altered, or processed, including processes which result in articles manufactured or produced in the US;
- Models of women’s apparel imported by manufacturers solely for use as models in their own establishments;
- Articles imported by illustrators and photographers for use solely as models in their own establishments, in the illustrating of catalogues, pamphlets or advertising matters;
- Samples solely for use in taking orders for merchandise;
- Articles solely for examination with a view to reproduction, or for such examination and reproduction, and motion-picture advertising films;
- Articles intended solely for testing, experimental or review purposes, including specifications, photographs and similar articles for use in connection with experiments or for study;
- Vehicles, pleasure boats, and aircraft brought in for the purpose of taking part in races or other specific contests;
- Locomotives and other railroad equipment brought temporarily into the United States for use in clearing obstructions, fighting fires or making emergency repairs on railroads within the United States or for emergency domestic transportation;
- Containers for compressed gases, and other containers used for covering or holding merchandise, suitable for reuse;
- Professional equipment, tools of trade, repair components for equipment or tools admitted under this heading and camping equipment; all the foregoing imported by or for nonresidents sojourning temporarily in the United States and for the use of such nonresidents;
- Articles of special design for temporary use exclusively in connection with the manufacture or production of articles for export;
- Animals and poultry brought into the United States for the purpose of breeding, exhibition or competition for prizes, and the usual equipment therefor;
- Works of the free fine arts, engravings, photographic pictures and philosophical and scientific apparatus brought into the United States by professional artists, lecturers or scientists arriving from abroad for use by them for exhibition and in illustration, promotion and encouragement of art, science or industry in the United States; or
- Automobiles, automobile chassis, automobile bodies, cutaway portions of any of the foregoing and parts for any of the foregoing, finished, unfinished or cutaway, when intended solely for show purposes.
Goods imported under a TIB must be exported or destroyed within 1 year from the date of importation. This period may subsequently be extended, but it cannot exceed 3 years from the date of importation. The only exception to this rule is item fourteen, above, which must be exported or destroyed within 6 months from the date of importation and no extensions are available.
Failure to export or destroy the articles within the appropriate period of time will result in liquidated damages being assessed against the importer in the amount of two times the duties, taxes, and fees that would have normally been due under a typical consumption entry. This applies even where the importer chooses to keep the merchandise in the U.S.
INLT’s Professional Services Team will handle all TIB entries off platform. Please contact email@example.com for more information regarding the TIB process and associated costs.