ISF Filing Requirements: The 10+2 Data, the Deadline and the Penalties

Importer Security Filing, known as 10+2, is the importer's own advance filing for ocean cargo entering the United States. It is separate from the carrier's manifest, it is due before the container is loaded overseas, and it is the filing most first time importers discover only when their container is on hold. The rule is 19 CFR Part 149, in force with a compliance date of January 26, 2010.

Who files and when

The ISF Importer is the party causing goods to arrive within the limits of a U.S. port by vessel. For a standard shipment, 19 CFR 149.1(a) names the goods' owner, purchaser, consignee or an agent such as a licensed customs broker. The broker or the forwarder transmits it, and the importer remains the party the filing is measured against. For foreign cargo remaining on board (FROB), the ISF Importer is the carrier or the NVOCC.

The filing is submitted in English through a CBP-approved electronic interchange system (19 CFR 149.2(a)). Eight of the ten elements, covering seller, buyer, importer of record number, consignee number, manufacturer, ship-to party, country of origin and HTSUS number, are due no later than 24 hours before the cargo is laden aboard the vessel at the foreign port. Container stuffing location and consolidator are due as early as possible and no later than 24 hours before arrival at a U.S. port (19 CFR 149.2(b)). Plan around the 24 hour loading deadline for all ten, because the data is in the supplier's hands before loading and the carrier does not load a container flagged do-not-load.

Cargo that is only transiting the United States files a reduced set under 19 CFR 149.3(b). That covers FROB and shipments moving in-bond as an immediate exportation (IE) or transportation and exportation (T&E): booking party, foreign port of unlading, place of delivery, ship-to party and commodity HTSUS number.

The ten importer elements

19 CFR 149.3(a) requires the ten elements for each good listed at the six-digit HTSUS number, at the lowest bill of lading level (the house bill when one exists):

1. Seller name and address: the last known entity by whom the goods are sold or agreed to be sold, or the owner when the goods are not imported under a purchase.
2. Buyer name and address: the last known entity to whom the goods are sold or agreed to be sold.
3. Importer of record number or FTZ applicant identification number: IRS number, EIN, SSN or CBP-assigned number of the entity liable for duties.
4. Consignee number or numbers: the IRS number, EIN, SSN or CBP-assigned number of the party on whose account the merchandise is shipped.
5. Manufacturer or supplier name and address: the entity that last manufactures, assembles, produces or grows the commodity, or the party supplying the finished goods in the country of departure.
6. Ship-to party: the first deliver-to party scheduled to physically receive the goods after customs release.
7. Country of origin: country of manufacture, production or growth under U.S. import rules.
8. Commodity HTSUS number, to at least six digits.
9. Container stuffing location: name and address of the physical location where the goods were stuffed into the container.
10. Consolidator (stuffer): the party who stuffed the container or arranged the stuffing.

The manufacturer, country of origin and HTSUS number must be linked to one another at the line-item level. For items 1, 5, 6 and 10 a widely recognized commercially accepted identification number replaces the name and address.

The last two are the ones importers cannot answer without asking the supplier. The forwarder's own address is not the stuffing location, and entering it as a placeholder is a filing error.

The two carrier elements

The carrier supplies the vessel stow plan and the container status messages, which explains the "+2" in 10+2. The stow plan reports vessel name with IMO number, operator and voyage number, and for each container the operator, equipment number, size and type, stow position, hazmat code where applicable, port of lading and port of discharge. CBP must receive it no later than 48 hours after the vessel departs the last foreign port (19 CFR 4.7c). Container status messages report events such as booking confirmation, and a carrier sends only the messages its own tracking system creates (19 CFR 4.7d). Nothing here is for the importer to file.

ISF is not AMS

They are different filings by different parties covering different data. AMS is the transport manifest filed by the carrier or NVOCC under 19 CFR 4.7. ISF is the commercial and origin picture filed by the importer. Both are required, and satisfying one does nothing for the other. The comparison is laid out in AMS vs ISF, and the manifest side is in AMS filing for ocean freight.

Bond and power of attorney

An ISF Importer must hold one of the bonds listed in 19 CFR 149.5(b): a basic importation and entry bond (113.62), a basic custodial bond (113.63), an international carrier bond (113.64), a foreign trade zone operator bond (113.73) or an importer security filing bond. When the importer holds none, the agent submitting the ISF can post the agent's bond. The comparison of bond types is in single versus continuous customs bonds.

An authorized agent files under a power of attorney written in English. The agent retains it until revoked, keeps revoked powers of attorney and revocation letters for five years, and produces them to CBP on request (19 CFR 149.5(c)).

Updates, withdrawals and exemptions

• Update: the filer must update the ISF when any information changes or better information becomes available before the goods enter the limits of a U.S. port (149.2(d)).
• Flexible elements: for the four elements manufacturer, ship-to party, country of origin and HTSUS number, an initial response based on the best available data is allowed, with the final update due no later than 24 hours before arrival at a U.S. port (149.2(f)).
• Withdrawal: when the goods are no longer intended for import, the filer withdraws the ISF and transmits the reason (149.2(e)).
• Bulk cargo: homogeneous cargo stowed loose in the hold, such as oil, grain, coal, ore, bricks or lumber, is exempt when it is exempt from the 24-hour cargo declaration (149.4(a)).
• Break bulk: non-containerized packaged or bundled cargo files its ISF no later than 24 hours before arrival in the United States, while containerized cargo on the same vessel keeps the loading deadline (149.4(b)).
• Single transmission: when the ISF and the entry are sent together, the importer of record number, consignee number, country of origin and a 10-digit HTSUS number are entered once (149.6).

What a late or inaccurate filing costs

CBP can assess liquidated damages per violation for late, inaccurate or incomplete filings. Beyond the penalty, the operational costs hurt more: a do-not-load message at origin, a container that misses its sailing, an examination on arrival, and the demurrage and storage that accrue while it is resolved. A carrier or broker charges for the delay, so every day on hold is a cost on a separate invoice.

Getting the data early

The information lives with your supplier, not with your forwarder. Build the ten elements into your purchase order process so the data arrives with the booking rather than after the cargo is packed.

• Ask for the stuffing location by name and address, not "the factory".
• Confirm the manufacturer, which is a different entity from the seller whenever a trading company sells the goods.
• Take the seller, buyer and ship-to party from the commercial invoice, so the ISF and the invoice carry the same names.
• Get the HTSUS to six digits from someone who has classified the goods, using the approach in how to calculate US import duty.

If you consolidate cargo from several suppliers, each house bill needs its own consistent set, and the manufacturer, country of origin and HTSUS number must be linked line by line. That is the reason consolidated containers carry more ISF data than a single-supplier full container; the mechanics are in how LCL container shipping works. Our ocean freight team coordinates the ISF data alongside the booking so the two do not drift apart.

FAQ

When must the ISF be filed?

Eight elements no later than 24 hours before the cargo is loaded aboard the vessel at the foreign port. Container stuffing location and consolidator no later than 24 hours before arrival at a U.S. port.

Who is responsible for filing the ISF?

The ISF Importer: the owner, purchaser, consignee or an agent such as a licensed customs broker. A broker or forwarder transmits it under a power of attorney, and the importer supplies the data.

What is the penalty for a late ISF?

CBP assesses liquidated damages per violation and can hold or examine the cargo. The delay costs of a missed sailing and storage add to the penalty.

Does ISF apply to air freight?

No. 19 CFR 149.2(a) applies the ISF to cargo arriving by vessel. Air shipments have their own advance data requirements.

Can the ISF be amended?

Yes. The filer must update it when any information changes before the goods enter the limits of a U.S. port, and withdraws it if the goods will not be imported.

What bond is required to file an ISF?

One of the bonds in 19 CFR 149.5(b), such as a basic importation and entry bond or an ISF bond. An agent files under its own bond when the importer has none.

Is bulk cargo exempt from the ISF?

Yes, when the cargo is bulk cargo exempt from the 24-hour cargo declaration. Containerized cargo is not exempt.

What if the manufacturer or HTSUS is not final at filing?

For manufacturer, ship-to party, country of origin and HTSUS number, the filer submits the best available data and updates it as soon as more accurate data exists, no later than 24 hours before arrival at a U.S. port (19 CFR 149.2(f)).

Who files for foreign cargo remaining on board?

The carrier or the NVOCC is the ISF Importer for FROB cargo (19 CFR 149.1(a)), and it files the reduced element set in 19 CFR 149.3(b) before the cargo is laden aboard the vessel.

Importing by ocean into the United States? Talk to us about how the ISF, the manifest and the booking are kept in step.