When must the ISF be filed?

At least 24 hours before the cargo is laden aboard the vessel at the foreign port. Late filings can result in penalties and cargo holds.

The importer or their customs broker files the ISF electronically through ACE. The ocean carrier provides the additional 2 data elements.

Compliance

What is Importer Security Filing?

Also known as ISF or '10+2' — advance cargo information filed with CBP before ocean shipments arrive in the U.S. In the context of U.S. customs and tariff recovery, understanding importer security filing is essential for navigating the CAPE refund process and ensuring accurate duty assessment.

Definition

The Importer Security Filing (ISF), commonly called '10+2,' requires importers to electronically submit 10 data elements about their ocean cargo to CBP at least 24 hours before the goods are loaded onto a vessel destined for the United States. The carrier provides 2 additional elements. ISF was introduced after 9/11 as a security measure (CBP mandated it in 2009). Required data includes seller, buyer, manufacturer, ship-to party, country of origin, HTS code, container stuffing location, and consolidator. Failure to file or filing late can result in penalties up to $5,000 per violation and cargo holds.

How Importer Security Filing Relates to Tariff Refunds

ISF is a security requirement, separate from the duty assessment process. However, the HTS code reported on the ISF is an early classification signal. Discrepancies between the ISF HTS code and the entry summary classification can trigger CBP review, potentially delaying liquidation and CAPE refund processing.

Example

The importer's broker files an ISF 24 hours before a container is loaded in Shanghai, declaring HTS code 9403.60.80 (furniture). If the entry summary later classifies the goods under a different code, CBP may flag the discrepancy for review.

Frequently Asked Questions

When must the ISF be filed?: At least 24 hours before the cargo is laden aboard the vessel at the foreign port. Late filings can result in penalties and cargo holds.
Who files the ISF?: The importer or their customs broker files the ISF electronically through ACE. The ocean carrier provides the additional 2 data elements.

Legal References

19 CFR Part 149 — Importer Security Filing
CBP Final Rule 73 FR 71730

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