Customs bonds are filed with the U.S. Customs and Border Protection (CBP) agency, which is a division of the Department of Homeland Security. Customs bonds are typically filed electronically through the Automated Commercial System (ACS) or other CBP systems, although paper bonds may also be accepted in some cases. Customs bonds are typically filed in connection with the importation of goods into the United States and are used to provide financial protection for the U.S. government in the event that the import business fails to pay customs duties, taxes, and fees that are due.
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