Type 2 – Custodian of Bonded Merchandise is a classification of Customs bond that is used by the U.S. Customs and Border Protection (CBP) agency to cover imported goods that are being held in a bonded warehouse or other secure location pending the payment of customs duties, taxes, and fees. A Type 2 bond is intended to ensure that the imported goods are properly accounted for and protected while they are in the custody of the import business or its agent. The bond amount for a Type 2 bond is typically based on the value of the imported goods and the estimated customs duties, taxes, and fees that will be due.