Bond for the Re-Exportation of goods imported for a temporary use or purpose is associated with which code?

• A. CB.12
• B. CB.7
• C. C.49
• D. CB.10

Answer: (A)

When goods are brought in for temporary use or purpose, a bond is required to guarantee that those goods will be re-exported or, if they aren’t, that the appropriate duties will be paid. This type of bond is designated by the code CB.12, which identifies it specifically as the re-exportation bond for temporarily imported items. Using CB.12 signals to customs that the arrangement pertains to temporary admission with a requirement to re-export, aligning the security with that obligation and the associated duty treatment. The other codes cover different bond types or circumstances, so they don’t apply to the re-exportation scenario.