Who Charges the Customs Bond: Customs
Charge At: Destination
Customs Bond Description: The bond protects the US government should an importer not pay any duties, penalties, etc. either while the goods are in CBP custody or after release. It also has a practical advantage of speeding up clearance.
Customs Bond Tips: Even if your forwarder arranges customs clearance, if you ship regularly you should develop your own account relationship with CBP. This is how a customs bond may speed up clearance.
The CBP directive on monetary bonds is posted on their site, and is quite complex. Generally regular shippers should get an annual continuous entry bond, at $550 per year (allow 10 days processing). One-off shipments should get a single entry bond (currently $50), although for LCL shipments going by ocean only, an ISF bond will also be required.
You must have a bond before you can make the ISF filing.