ISF 10+2 Explained: The 10 Data Elements, the 24-Hour Deadline and the USD 5,000 Penalty

Who must file and when

The Importer Security Filing rule in 19 CFR Part 149 applies to cargo arriving in the United States by vessel, except bulk cargo and certain break bulk cargo. The ISF importer, or an authorised agent such as a licensed customs broker, must submit the filing to CBP through an approved electronic system no later than 24 hours before the cargo is laden aboard the vessel at the foreign port. Two elements, the container stuffing location and the consolidator, may be submitted later, as early as possible and at the latest 24 hours before the vessel arrives in a US port.

For foreign cargo remaining on board (FROB), and for goods moving in bond for immediate exportation (IE) or transportation and exportation (T&E), a shorter ISF-5 applies. The ocean carrier provides the other two parts of "10+2": the vessel stow plan and container status messages.

The 10 data elements

• Seller: name and address of the last known entity by whom the goods are sold or agreed to be sold.
• Buyer: name and address of the last known entity to whom the goods are sold or agreed to be sold.
• Importer of record number or foreign trade zone applicant ID.
• Consignee number(s) of the US party on whose account the goods are shipped.
• Manufacturer (or supplier): the entity that last manufactures, assembles, produces or grows the goods, or the supplier of finished goods.
• Ship-to party: the first deliver-to party scheduled to physically receive the goods after release.
• Country of origin: the country of manufacture, production or growth.
• Commodity HTS number: at least the 6-digit level, which may be given at 10 digits.
• Container stuffing location: where the goods were stuffed or loaded into the container.
• Consolidator (stuffer): the party who stuffed the container or arranged the stuffing.

Bond and liquidated damages

The ISF importer must have a bond that covers ISF obligations, either a continuous customs bond or an ISF bond. Under the ISF bond conditions in Appendix D to 19 CFR Part 113, the principal and surety agree to pay liquidated damages of USD 5,000 for each violation, such as a late, inaccurate or incomplete filing, unless another amount is authorised. A missing or late ISF can also lead to holds and examinations of the container at arrival.

What the exporter should send the US buyer

• Your exact legal name and address as seller, and the buyer details as on the sales contract and commercial invoice.
• The manufacturer's name and address for each product, if you are not the manufacturer, which is often the item buyers forget to ask for.
• The 6-digit HS code and country of origin of each product, matching the commercial invoice.
• The container stuffing location and the name of the consolidator or stuffer as soon as the container is loaded.
• The booking number, bill of lading number and vessel details from the carrier or forwarder.
• Send these at booking, so that the buyer's broker can file at least 24 hours before loading; the carrier may refuse to load if the ISF is not on file, depending on its policy.