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ISF Filing (10+2): What It Is and When to File

The Importer Security Filing (ISF), or 10+2, is a US Customs and Border Protection requirement for ocean imports: the importer (or their broker/forwarder) must file ten data elements at least 24 hours before the vessel departs the last foreign port, with two further elements filed by the carrier.

What gets filed, by whom, by when

The importer side supplies ten elements: seller, buyer, importer of record, consignee number, manufacturer, ship-to party, country of origin, HS-6 classification, container stuffing location, and consolidator. The carrier supplies two: the vessel stow plan and container status messages. The deadline is 24 hours before the vessel departs the last foreign port for the US — note this is a departure-based clock, distinct from the AMS 24-hours-before-loading manifest rule.

Penalty exposure is real: liquidated damages up to $10,000 per violation, plus the practical costs — holds, exams, and delayed release — that follow a late or inaccurate filing. ISF applies to ocean cargo only; air imports have their own advance-data regimes.

Why ISF is an early-data problem

Every ISF element exists somewhere at booking time — in the commercial invoice, the packing list, the booking, the supplier's records. The operational challenge is assembling them days before the traditional documentation cycle would naturally collect them, across a supplier chain that answers by email. Desks that miss ISF deadlines usually have a data-chasing problem, not a compliance-knowledge problem: the fix is extracting and staging those elements the moment booking and supplier documents arrive, rather than the week the vessel sails.

Frequently Asked Questions

Who is responsible for filing the ISF?

The importer of record is legally responsible. In practice the filing is usually executed by their customs broker or forwarder as agent — but penalties for late or inaccurate filing land on the importer.

When exactly is the ISF due?

At least 24 hours before the vessel departs the last foreign port en route to the United States. For cargo loaded earlier at an upstream port, the clock still runs off the final foreign departure.

What is the penalty for a late ISF?

CBP may assess liquidated damages of up to $10,000 per violation, and late-filed shipments face elevated exam and hold rates — often costlier in demurrage and delay than the fine itself.

Does ISF apply to air freight?

No. ISF (10+2) applies to ocean cargo destined for the US. Air cargo security data is handled under separate pre-loading regimes (ACAS in the US, ICS2 in the EU).

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Last updated: July 2026 | v1.0