ISF Filing Guide: Everything US Importers Need to Know

What Is the Importer Security Filing (ISF)?

The Importer Security Filing (ISF), commonly known as '10+2,' is a US Customs and Border Protection (CBP) requirement that mandates importers to submit specific cargo information for all ocean shipments before they are loaded onto a vessel bound for the United States. Implemented in 2009 under the SAFE Port Act, the ISF is a security-focused regulation designed to give CBP advance visibility into inbound cargo to identify high-risk shipments before they arrive at US ports.

The 10+2 Data Elements

The ISF requires the importer (or their agent) to provide 10 data elements, and the ocean carrier to provide 2 additional data elements — hence the '10+2' nickname. The importer's 10 elements must be filed at least 24 hours before the cargo is loaded onto the vessel at the foreign port of lading.

1. Seller name and address: the entity that last sold the goods for export to the United States.
2. Buyer name and address: the entity that purchased the goods for import into the United States.
3. Importer of record number: the IRS number, EIN, SSN, or CBP-assigned number of the importer.
4. Consignee number: the IRS number of the entity receiving the goods in the US.
5. Manufacturer (or supplier) name and address: the entity that manufactured, produced, or grew the goods.
6. Ship to party name and address: the physical delivery destination of the goods.
7. Country of origin: the country where the goods were manufactured or produced.
8. Commodity HTS number: the 6-digit HTS classification of the goods (can be updated to 10 digits by entry filing).
9. Container stuffing location: the address where the goods were physically loaded into the container.
10. Consolidator (stuffer) name and address: the entity that loaded the goods into the container.

ISF Filing Process and Best Practices

• File early: submit the ISF as soon as you have the booking confirmation and cargo details. Do not wait until the last 24 hours.
• Use a licensed customs broker: most importers delegate ISF filing to their customs broker, who files through ACE (Automated Commercial Environment).
• Provide accurate HTS codes: while a 6-digit HTS is accepted at ISF stage, providing the full 10-digit code helps avoid discrepancies with the later entry summary.
• Update when information changes: if any ISF data element changes after filing (e.g., ship-to address changes), file an ISF amendment before cargo arrival.
• Coordinate with your supplier: the manufacturer address, container stuffing location, and consolidator information must come from the supplier or freight forwarder.
• Keep records: retain ISF filing records for 5 years per CBP recordkeeping requirements.

ISF Penalties and Enforcement

CBP takes ISF compliance seriously. Penalties for ISF violations include $5,000 per filing for late, inaccurate, or missing ISF submissions. CBP can also issue liquidated damages claims of up to $10,000 per violation against the importer's bond. In severe cases, cargo may be held, examined, or refused entry. CBP has increased ISF enforcement actions year over year, and in 2025 began systematically issuing penalties that had previously been warned but not collected.

Common ISF Mistakes to Avoid

• Filing after the vessel has departed: the 24-hour rule is before loading, not before departure or arrival.
• Using generic manufacturer addresses: CBP requires the actual factory or production facility address, not a trading company address.
• Incorrect HTS classification: while you can use 6 digits at ISF stage, a wrong classification can trigger examination.
• Not filing amendments: if the consignee, ship-to, or other elements change after initial filing, you must amend.
• Confusing ISF with entry: ISF is a separate filing from the customs entry. Both are required for ocean imports.
• Not filing for LCL shipments: ISF is required for all ocean imports, including Less than Container Load (LCL) shipments.

The ISF is a non-negotiable compliance requirement for every ocean import to the United States. Filing accurately and on time is not just about avoiding penalties — it is about maintaining a positive compliance record with CBP, which directly affects your examination rate, clearance speed, and overall import costs. Treat ISF as a critical part of your supply chain process, not an afterthought.