ISF filing (Importer Security Filing, 10+2)

If your goods come to the United States by ocean vessel, an Importer Security Filing (ISF) generally must be sent to U.S. Customs and Border Protection (CBP) before they are loaded. Eight of the 10 importer data elements are due no later than 24 hours before the cargo is loaded onto the vessel at the foreign port. The ocean carrier sends two more sets of data, which is why the program is called "10+2."

A missing, late or wrong filing can cost $5,000 per violation in liquidated damages under the customs bond. The rules are in 19 CFR Part 149.

Who must file

The ISF applies to "cargo arriving by vessel" (19 CFR 149.2). It doesn't apply to air or truck shipments. Bulk cargo, such as oil, grain or coal loaded loose in the hold, is exempt when the carrier's own advance manifest rule exempts it (19 CFR 149.4).

The party responsible is the ISF importer: "the party causing goods to arrive within the limits of a port in the United States by vessel" (19 CFR 149.1). For shipments other than foreign cargo remaining on board (FROB), that is the goods' owner, purchaser or consignee, or an agent such as a licensed customs broker. The ISF importer can be, but isn't always, the same party as the importer of record.

You can have an authorized agent, such as a customs broker, transmit the ISF for you. The agent must keep your power of attorney on file (19 CFR 149.5(c)).

The 10 importer data elements

Each element is reported at the lowest bill of lading level, meaning the house bill of lading if there is one (19 CFR 149.3(a)).

1. Seller: the last known entity that sold, or agreed to sell, the goods.
2. Buyer: the last known entity that bought, or agreed to buy, the goods.
3. Importer of record number: the Internal Revenue Service (IRS) number, employer identification number (EIN), Social Security number or CBP-assigned number of the party liable for the duties.
4. Consignee number: the same kind of number for the party in the United States on whose account the goods are shipped.
5. Manufacturer or supplier: the entity that last manufactures, assembles, produces or grows the goods, or the supplier of the finished goods.
6. Ship-to party: the first party scheduled to physically receive the goods after release.
7. Country of origin: the country of manufacture, production or growth under U.S. rules.
8. HTS number: the Harmonized Tariff Schedule (HTS) number, to at least six digits.
9. Container stuffing location: where the goods were loaded into the container.
10. Consolidator (stuffer): the party who stuffed the container or arranged for it.

Elements 1 through 8 are due no later than 24 hours before the cargo is loaded at the foreign port. Elements 9 and 10 are due "as early as possible," and no later than 24 hours before the vessel arrives at a U.S. port, or at loading if the voyage to the nearest U.S. port is shorter than 24 hours (19 CFR 149.2(b)).

For elements 5 through 8, you may file your best available information first. You must then update it as better information becomes available, no later than 24 hours before arrival (19 CFR 149.2(f)).

The HTS number needs only six digits for the ISF. If you want the ISF number used for your entry as well, it must be provided at the 10-digit level by the importer of record or its licensed customs broker (19 CFR 149.3(a)(8)). Look up codes in our HTS code search.

The carrier's "+2"

The ocean carrier, not the importer, provides the other two:

• Vessel stow plan: where each container sits on the ship. CBP must receive it no later than 48 hours after the vessel leaves its last foreign port (19 CFR 4.7c).
• Container status messages: reports of events such as booking confirmation and terminal gate inspections, if the carrier records them in its own tracking system (19 CFR 4.7d).

Cargo that won't be entered in the U.S.

Some ocean cargo passes through without being entered for U.S. consumption: FROB, and goods moving in bond for immediate exportation (IE) or transportation and exportation (T&E). These shipments need a shorter filing of five elements: booking party, foreign port of unlading, place of delivery, ship-to party and HTS number to six digits (19 CFR 149.3(b)).

Updates and withdrawals

If any information changes, or more accurate information becomes available, before the goods arrive, the filer must update the ISF (19 CFR 149.2(d)). If the goods will no longer come to the United States, the filer must withdraw the ISF and give the reason (19 CFR 149.2(e)).

Bonds and liquidated damages

The ISF importer must have a bond that covers ISF obligations. That can be a basic importation and entry bond or a separate ISF bond. If the ISF importer has no bond, the agent filing for it may use the agent's own bond (19 CFR 149.5(b)). CBP's bond guidance sets an ISF-only continuous bond at no less than $50,000 and an ISF-only single transaction bond at no less than $10,000. See our customs bonds guide.

The bond conditions set the penalty. If the principal fails any ISF obligation, "the principal and surety (jointly and severally) agree to pay liquidated damages of $5,000 for each violation" (19 CFR 113.62(j)). CBP also warns that failure to comply "could ultimately result in monetary penalties, increased inspections and delay of cargo."

Getting it right

• Ask your supplier for the seller, manufacturer, stuffing location and consolidator details when you place the order, not when the container is booked.
• Check that the seller, buyer and manufacturer match your commercial invoice.
• Use the house bill of lading, if there is one, to link the ISF to your shipment.
• Confirm who is transmitting: you, your broker or your forwarder. Ask the filer to confirm the ISF went in on time, and keep that record.

A licensed customs broker can file the ISF and your entry, and can tell you how CBP handles late filings in practice.

Questions

When is the ISF deadline?

Eight of the ten importer data elements are due no later than 24 hours before the cargo is loaded onto the vessel at the foreign port. The container stuffing location and consolidator are due as early as possible, and no later than 24 hours before the vessel arrives at a U.S. port.

What is the penalty for a late or missing ISF?

The customs bond conditions in 19 CFR 113.62(j) provide for liquidated damages of $5,000 for each violation of the ISF rules, for which the principal and the surety are jointly and severally liable. CBP also says noncompliance can lead to increased inspections and cargo delays.

Do I need an ISF for air freight?

No. The Importer Security Filing rule in 19 CFR Part 149 applies to cargo arriving by vessel. Air and truck shipments are covered by separate advance cargo information rules, found in 19 CFR 122.48a and 123.92.

Can my freight forwarder or customs broker file my ISF?

Yes, if you authorize them as your agent. The ISF importer can use an authorized agent, such as a licensed customs broker. The agent must keep the power of attorney on file. If the ISF importer has no bond, the agent may post its own bond to cover the filing.