What type of bond is mentioned as not being liquidated?

The temporary import bond is specifically designed to allow goods to be imported into the United States for a limited time without paying customs duties at the point of entry. The bond assures that duties will be paid once the importation is complete and if the goods are not exported within the stipulated timeframe, the duties can be assessed.

Unlike other bonds, such as general or import bonds, which may cover a wide variety of duties and responsibilities and can be subject to liquidation based on various requirements, a temporary import bond is not liquidated because it serves a specific function of permitting temporary entry of goods. The understanding around temporary import bonds highlights that while they provide a means to defer payments, they are utilized in ways where the intention is to ultimately export the goods, thus avoiding the need for liquidation.

In contrast, liquidation refers to the process where a bond is settled or enforced upon failure to comply with Customs regulations typically associated with permanent imports or other obligations. The nature of a temporary import bond being limited in its use and period directly contributes to its non-liquidated status.