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How are bond amounts for a single entry bond and continuous bond for imports determined?
A Continuous bond is 10% of duties paid for the last year. The least amount is $50,000.00. A single entry bond is generally in an amount not less than the total entered value, plus any duties, taxes and fees. The minimum amount for a single transaction bond is $100.00.
Customs & Border Protection (CBP), Department of Homeland Security
http://www.cbp.gov/
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