Customs

ISF Filing Guide (10+2)

Every ocean shipment to the US requires an ISF filed 24 hours before vessel loading at origin. Miss it and you're looking at $5,000+ penalties per violation — and CBP doesn't waive them.

24 hrs Before Loading
Filing Deadline
$5,000–10,000
Penalty Per Violation
10 + 2
Data Elements

What Is ISF (10+2)?

The US security filing requirement for all ocean cargo entering the United States.

The Importer Security Filing (ISF), commonly called '10+2', is a US Customs and Border Protection (CBP) requirement that mandates advance cargo information for all ocean shipments destined for the United States. It was implemented in 2009 under the SAFE Port Act.

The '10+2' name comes from its structure: the importer (or their agent) provides 10 data elements, and the carrier provides 2. The filing must be submitted at least 24 hours before the cargo is loaded onto the vessel at the foreign port of origin.

ISF applies to ALL ocean containerized cargo, regardless of value. Even shipments that qualify for informal entry or de minimis exemption still need an ISF filing. The only exceptions are cargo arriving by air, truck, or rail.

The 10 Importer Data Elements

These must be filed by the importer or their customs broker/forwarder at least 24 hours before vessel loading.

1

Seller (Name & Address)

The party selling the goods. Must match the commercial invoice. For multiple sellers in one shipment, list each one.

2

Buyer (Name & Address)

The party buying the goods. Usually the US importer of record. Must match the purchase order.

3

Importer of Record Number

The IRS EIN, SSN, or CBP-assigned number of the US importer. This is WHO is legally importing the goods.

4

Consignee Number

The IRS EIN or CBP number of the party receiving the goods in the US. Often the same as the importer of record.

5

Manufacturer (Name & Address)

The actual factory that produced the goods. Not the trading company — the physical manufacturing facility. CBP uses this for risk assessment.

6

Ship-To Party (Name & Address)

Where the goods are physically being delivered in the US. If going to a warehouse, use the warehouse address, not the importer's office.

7

Country of Origin

Where the goods were manufactured or substantially transformed. This determines duty rates and trade program eligibility.

8

Commodity HTS Number (6-digit minimum)

The Harmonized Tariff Schedule number for the goods. Minimum 6 digits required at filing — the full 10-digit HTS can be provided later via amendment.

9

Container Stuffing Location

The physical address where the cargo was loaded into the container. If stuffed at the factory, use the factory address.

10

Consolidator (Name & Address)

The party that arranged for the cargo to be consolidated into the container. For FCL shipments stuffed by the shipper, this is typically the shipper.

The 2 Carrier Data Elements

These are provided by the ocean carrier — not the importer or forwarder.

Vessel Stow Plan

The carrier must submit a vessel stow plan to CBP showing the location of each container on the vessel. Due 48 hours after vessel departure from the last foreign port.

Container Status Messages

The carrier must provide container status messages (loaded, discharged, etc.) to CBP throughout the voyage. These are automated through the carrier's tracking system.

ISF Penalties

CBP takes ISF seriously. These are actual penalties assessed regularly.

Late or No ISF Filing

$5,000 per violation

Filing after the 24-hour deadline or not filing at all. Each BL/container combination is a separate violation. A shipment with 5 containers = potential $25,000 penalty.

Inaccurate ISF Data

$5,000 per violation

Filing incorrect manufacturer, wrong HTS code, or inaccurate country of origin. CBP cross-references ISF data with customs entry — mismatches trigger penalties.

Failure to Amend

$5,000 per violation

Filing flexible data elements (manufacturer, ship-to, HTS) but never updating them with accurate information. CBP expects amendments before cargo arrival.

Do Not Load (DNL) Order

Cargo held at origin

CBP can issue a Do Not Load order preventing the carrier from loading the container. Cargo sits at origin port until ISF is resolved. Carrier won't defy a DNL.

Liquidated Damages

$5,000–10,000

If the ISF bond is insufficient or invalid, CBP can claim liquidated damages against the bond. This is in addition to ISF penalties.

Frequently Asked Questions

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