The ten importer elements and the carrier's two
The importer side covers who is selling, buying, importing and receiving the goods, who made or supplied them, where they come from, their tariff classification, and where and by whom the container was stuffed. The carrier side adds the vessel stow plan and container status messages. Eight of the importer elements are due no later than 24 hours before loading. The stuffing location and consolidator may follow later, but no later than 24 hours before the vessel arrives at a U.S. port.
Filing parties and the Bill of Lading link
The ISF importer is the party causing the goods to arrive, usually the owner, purchaser or consignee, and many use a licensed customs broker as their agent. Each filing is tied to the Bill of Lading at its lowest level, the house bill when an NVOCC is involved, so the B/L numbers must match the carrier's manifest data. The filer must also update the ISF if any information changes before the goods arrive.
Late or wrong filings and their fallout
CBP says failure to comply with the rule can lead to monetary penalties, more inspections and cargo delays. The practical defense is to collect supplier data early, file well before loading, and confirm the B/L match. Teams that ship through consolidators should agree who gathers the stuffing location and consolidator details, since those often arrive last. The ISF is a security filing, not a customs entry, so it never releases cargo on its own.
Example
The importer's broker files the ISF for OOLU3811040 two days before it loads in Ningbo, using the house Bill of Lading number the NVOCC will report in its manifest filing.
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Official sources
Questions
What does ISF (Importer Security Filing, 10+2) mean?
The Importer Security Filing (ISF), or 10+2, is advance shipment data CBP requires for cargo arriving in the U.S. by ocean vessel. The importer's part is generally due at least 24 hours before the cargo is loaded at the foreign port.
Does ISF apply to air, truck or rail shipments?
No. The ISF requirement applies only to cargo arriving in the United States by ocean vessel. Other modes have their own advance data rules.
Is the ISF the same as a customs entry?
No. The ISF is a security filing made before the cargo is loaded overseas. The entry is filed later to obtain release and pay duties, often by the same broker.