What Is ISF 10+2? Deadline and Filing Guide for US Imports

The Importer Security Filing (ISF) is an advance electronic data filing that U.S. Customs and Border Protection (CBP) requires for ocean cargo bound for the United States. It is commonly called 10+2 because the importer side files ten data elements and the ocean carrier files two more. The legal duty sits with the U.S.-side ISF importer, but the seller, manufacturer and stuffing details usually come from the exporter, so exporters need to know the deadline and the data too.

Key takeaways

• ISF data must reach CBP electronically no later than 24 hours before the cargo is laden aboard the vessel at the foreign port.
• Regular import cargo needs ten elements (ISF-10); cargo that only passes through a U.S. port (FROB) and IE or T&E in-bond cargo need five (ISF-5).
• Container stuffing location and consolidator may be filed up to 24 hours before arrival at a U.S. port.
• Under the bond conditions, a violation can lead to liquidated damages of $5,000 per violation, plus more inspections and cargo delays.

What is ISF 10+2?

ISF is CBP’s advance cargo information rule that lets it assess security risk before a U.S.-bound ship leaves the foreign port. The name 10+2 comes from the ten elements filed by the ISF importer and the two filed by the ocean carrier. It applies to ocean cargo only; air, truck and rail shipments are outside its scope.

According to CBP, the rule (Importer Security Filing and Additional Carrier Requirements) took effect on January 26, 2009, and the regulation’s compliance date is January 26, 2010. The carrier’s two parts are the vessel stow plan and container status messages. CBP must receive the stow plan no later than 48 hours after the vessel departs the last foreign port.

When is the ISF due?

The main deadline is 24 hours before the cargo is laden aboard the vessel at the foreign port of lading, not before departure and not before U.S. arrival. The two elements for container stuffing location and consolidator are due as early as possible and no later than 24 hours before arrival at a U.S. port.

Elements	Deadline
Seller, buyer, importer of record number, consignee number(s)	24 hours before lading at the foreign port
Manufacturer (or supplier), ship to party, country of origin, HTSUS number	24 hours before lading (best available data first, then update)
Container stuffing location, consolidator (stuffer)	24 hours before arrival at a U.S. port (see the short-voyage exception below)
ISF-5 (FROB, IE and T&E)	FROB before lading; IE and T&E 24 hours before lading

For manufacturer, ship to party, country of origin and HTSUS number, the importer may first file the best data available and must update it as soon as more accurate data is available, and no later than 24 hours before U.S. arrival. If the foreign port is less than a 24-hour voyage from the closest U.S. port, the stuffing location and consolidator filing and these updates are due upon lading at the foreign port instead (19 CFR 149.2(b)(3), (f)). If any filed data changes before the goods reach a U.S. port, the filing must be updated; if the goods will no longer go to the United States, it must be withdrawn with a reason. Bulk cargo is exempt from ISF only if it is exempt from the carrier’s 24-hour advance cargo declaration under 19 CFR 4.7(b)(2). Break bulk cargo with the same exemption may be filed 24 hours before U.S. arrival instead; non-qualifying break bulk and containerized cargo still follow the 24-hours-before-lading rule (19 CFR 149.4).

What are the ten ISF-10 data elements?

Regular imports and goods for a foreign trade zone (FTZ) need the ten elements below. They are filed for each good at the six-digit HTSUS level and at the lowest bill of lading level, meaning the house bill of lading when there is one. Manufacturer, country of origin and HTSUS number must be linked to each other at the line-item level.

Element	What it means
Seller	Name and address of the last known seller
Buyer	Name and address of the last known buyer
Importer of record number / FTZ applicant ID	IRS number (EIN), CBP-assigned number or similar of the party liable for duties
Consignee number(s)	Number of the U.S. party on whose account the goods ship
Manufacturer (or supplier)	Name and address of the party that last made, assembled or produced the goods
Ship to party	First party to physically receive the goods after customs release
Country of origin	Country of manufacture or production under U.S. rules
Commodity HTSUS number	U.S. tariff number, at least six digits and up to ten
Container stuffing location	Where the goods were stuffed into the container
Consolidator (stuffer)	Party that stuffed the container or arranged the stuffing

A wrong HTSUS number or origin is a filing error in itself. See how to look up and classify HS codes and how to issue a certificate of origin.

Who files the ISF, and how?

The ISF importer, the party causing the goods to arrive at a U.S. port by vessel, is responsible. For regular cargo that is the goods’ owner, purchaser, consignee or an agent such as a licensed customs broker; for FROB cargo it is the carrier or NVOCC. The filing can only be made through a CBP-approved electronic data interchange system.

The ISF importer must hold a CBP bond, such as a basic importation and entry bond or an importer security filing bond. If the importer has no bond, the agent filing on its behalf may post its own. Agents must keep powers of attorney in English, retain revoked powers and letters of revocation for five years after revocation, and show them to CBP on request (19 CFR 149.5(c)).

Exporters rarely file the ISF themselves. Instead, the U.S. buyer or its broker asks for seller, manufacturer, stuffing location and consolidator details, so the practical job is to send accurate data as soon as the booking is confirmed. For how container loads differ, see FCL vs LCL shipments.

What happens if an ISF is late or wrong?

Under the bond conditions in 19 CFR 113.62(j), failing an ISF obligation can trigger liquidated damages of $5,000 for each violation. CBP says non-compliance can result in monetary penalties, increased inspections and cargo delays. Whether and how much CBP actually claims is up to CBP. CBP publishes mitigation guidelines for ISF violations, so the full $5,000 is not automatic.

How large can the exposure get?

If one shipment’s ISF misses the deadline and is treated as one violation, up to $5,000 can be claimed. If ten shipments in a month are each treated as a separate violation, the theoretical maximum is $5,000 × 10 = $50,000. That figure assumes the full amount for every violation; actual claims depend on CBP’s decision and any mitigation.

What are the most common ISF mistakes?

The most common mistakes are counting the deadline from U.S. arrival and handing the filing to a forwarder or broker without checking that CBP accepted it. Failing to update the filing after details change is another frequent violation.

• Counting the deadline from departure or U.S. arrival instead of 24 hours before lading
• Passing on an inaccurate HTSUS number or country of origin
• Not linking manufacturer data at the line-item level
• Not confirming the filing was accepted after delegating it
• Not updating the filing after shipment details change
• Preparing a filing without a bond in place

For the wider U.S. tariff picture, see the U.S. tariffs exporter response guide.

FAQ

Who files the ISF?

The ISF importer, the party causing the goods to arrive at a U.S. port by vessel, is responsible. For regular cargo that is the owner, purchaser, consignee or an agent such as a U.S. customs broker; for FROB cargo it is the carrier or NVOCC. Exporters usually supply the data.

What is the exact deadline?

No later than 24 hours before the cargo is laden aboard the vessel at the foreign port. Only container stuffing location and consolidator may be filed later, up to 24 hours before arrival at a U.S. port, or upon lading for voyages under 24 hours.

Does ISF apply to air cargo?

No. ISF covers cargo arriving in the United States by vessel only.

Can an ISF be corrected after filing?

Yes. If data changes or more accurate data becomes available, the filing must be updated before the goods enter a U.S. port. If the goods will no longer be imported, the filing must be withdrawn with a reason.

When is ISF-5 used?

For FROB cargo that only passes through a U.S. port and for IE or T&E in-bond cargo that is exported again. It has five elements: booking party, foreign port of unlading, place of delivery, ship to party and HTSUS number.

Sources

• U.S. Customs and Border Protection, Importer Security Filing “10+2”: https://www.cbp.gov/border-security/ports-entry/cargo-security/importer-security-filing-102
• U.S. Customs and Border Protection, FAQs: Importer Security Filing “10+2” Program: https://www.cbp.gov/document/faqs/faqs-importer-security-filing-102-program
• eCFR, 19 CFR Part 149 Importer Security Filing (definitions, deadlines, elements, bond): https://www.ecfr.gov/current/title-19/chapter-I/part-149
• eCFR, 19 CFR 113.62 ($5,000 liquidated damages per ISF violation): https://www.ecfr.gov/current/title-19/chapter-I/part-113/subpart-G/section-113.62
• U.S. Customs and Border Protection, Mitigation Guidelines: Vessel Stow Plan, Container Status Message, and Importer Security Filing (10+2) Requirements: https://www.cbp.gov/document/publications/vessel-stow-plan-container-status-message-and-importer-security-filing-102
• eCFR, 19 CFR 4.7c Vessel stow plan (due within 48 hours after departure): https://www.ecfr.gov/current/title-19/chapter-I/part-4/subpart-A/section-4.7c

Last checked: 2026-10-15