ISF problems rarely begin at the U.S. port. They usually begin several days earlier, when a broker asks for shipment data and discovers that the seller name, manufacturer address, bill of lading number, or container stuffing location is still unclear.
For U.S.-bound ocean freight, that missing information can matter before the container is loaded. The Importer Security Filing, commonly called ISF or 10+2, is advance cargo information submitted to U.S. Customs and Border Protection (CBP). It is an importer-side filing and should be organized while the shipment is being booked, not after the vessel has sailed.
Start with the distinction: ISF is not customs entry, and it is not the carrier's AMS manifest. The three processes share shipment information, but they have different filing parties and different purposes.
What ISF 10+2 means
The "10" refers to ten data elements supplied for the importer-side filing on ordinary U.S.-bound cargo. The "+2" refers to two carrier-side data sets: the vessel stow plan and container status messages. The importer does not normally prepare the carrier's two data sets.
ISF applies to cargo arriving in the United States by ocean vessel, subject to the rules and exceptions in 19 CFR Part 149. It does not apply in the same way to goods arriving only by air, truck, or rail.
For the carrier manifest side of the shipment, see our practical guide to U.S. AMS filing.
Who is responsible for the filing?
The ISF Importer is responsible for a complete, accurate, and timely filing. The importer can appoint an authorized agent to transmit the information, but appointing a broker, forwarder, or filing service does not remove the importer's responsibility for the data supplied.
That is why a supplier cannot complete an ISF correctly without input from the U.S. customer. The overseas supplier may know the seller, manufacturer, origin, products, and packing location. Only the importer can confirm its own Importer Number, consignee details, bond arrangement, final ship-to party, and filing authorization.
The ten importer data elements
For normal cargo intended to be entered into the United States, the filing uses the following ten elements. The exact answer should reflect the actual transaction, not whichever name is easiest to find on an old invoice.
| ISF element | What it identifies | Practical source |
|---|---|---|
| 1. Seller | The last known party selling or agreeing to sell the goods | Purchase order and commercial invoice |
| 2. Buyer | The last known party buying or agreeing to buy the goods | Purchase order and importer records |
| 3. Importer of Record Number | The EIN, IRS number, or CBP-assigned Importer Number used for the shipment | Importer and customs broker |
| 4. Consignee Number | The identifying number of the U.S. party on whose account the goods are shipped | Importer and customs broker |
| 5. Manufacturer or Supplier | The party that last manufactures, assembles, produces, or supplies the goods | Supplier confirmation and production records |
| 6. Ship-to Party | The first party scheduled to physically receive the goods after customs release | Importer delivery plan |
| 7. Country of Origin | The country of manufacture or production under applicable origin rules | Product and manufacturing records |
| 8. Commodity HTSUS Number | The product classification, at least to the six-digit level for ISF | Importer or licensed customs broker |
| 9. Container Stuffing Location | The physical location where the goods were loaded into the container | Factory, warehouse, or container freight station |
| 10. Consolidator or Stuffer | The party that stuffed the container or arranged the stuffing | Warehouse, forwarder, consolidator, or supplier |
For product-level reporting, the manufacturer or supplier, country of origin, and HTSUS number must be linked correctly. A mixed container with steel fence panels, aluminum gates, and separate hardware may therefore need more than one product line.
When the data must be filed
The first eight elements are generally due no later than 24 hours before the cargo is loaded aboard the vessel at the foreign port. Container stuffing location and consolidator information must be submitted as early as possible and, under the general rule, no later than 24 hours before arrival at a U.S. port. Short voyages and special cargo arrangements can change the practical deadline.
Do not treat the regulatory deadline as the broker's working deadline. Carriers and forwarders usually set documentation cut-offs earlier so that the house bill, AMS manifest, and ISF can be checked before loading. When a supplier says the cargo will be ready on Friday, waiting until Friday to begin the ISF worksheet is already late.
The bill of lading must match the manifest
The ISF must be matched to the correct bill of lading in CBP's system. For a consolidated shipment, this normally means using the lowest bill level provided by the NVOCC, often the house bill rather than only the carrier's master bill.
Ask for the exact SCAC and bill number from the filing party. A rolled sailing, split shipment, cancelled house bill, or newly issued bill can break the match even when the ten ISF data elements are otherwise correct. When the bill changes, notify the ISF filer instead of assuming the carrier's manifest update will automatically repair the importer filing.
Common mistakes we see in project cargo
- Using the seller as the manufacturer when the goods were produced by a different factory.
- Listing a billing office as the ship-to party even though a jobsite or warehouse will receive the released cargo first.
- Using the country of export as the country of origin without checking where each product was manufactured.
- Applying one HTSUS number to fence panels, gates, post caps, and hardware without product-level review.
- Entering an EIN or Importer Number that does not match the legal importer name.
- Sending a draft house bill number and failing to update it after booking changes.
- Leaving the stuffing location as "to be advised" until the vessel cut-off.
A practical ISF workflow
- Before production finishes: confirm the seller, buyer, manufacturer, origin, product list, and likely HTSUS headings with the importer's broker.
- Before booking: appoint the ISF filer, confirm the Importer Number and bond status, and agree on a secure way to exchange sensitive information.
- When the booking is issued: obtain the exact house or master bill information that the filer will use for matching.
- Before the documentation cut-off: send the completed ISF worksheet and resolve any party-name, address, classification, or delivery questions.
- After loading: confirm the final stuffing location, consolidator, bill number, and sailing details. Send corrections to the filing party promptly.
What happens when information changes?
ISF is not a one-time spreadsheet that can be ignored after submission. Under 19 CFR 149.2, the submitting party must update the filing when information changes or more accurate information becomes available before the goods enter the limits of a U.S. port.
Send corrections in writing and identify the changed field. Keep the revised invoice, packing list, bill of lading instructions, and filing confirmation together. If the shipment is no longer intended for the United States, the filer may need to withdraw the ISF rather than leave an unmatched record open.
When EONE can help with ISF entry
If a customer is not familiar with the ISF worksheet or filing process, EONE can guide the customer through the required shipment information. With written authorization, we can also assist with entering the data through an appropriate filing channel.
EONE service conditions
- The customer must be the owner of the valid U.S. EIN or Importer Number used for the filing.
- The customer must hold an active Annual/Continuous Customs Bond.
- The customer must provide the required written authorization and accurate shipment information.
- The customer remains the ISF Importer and remains responsible for the filing information.
Important distinction: CBP regulations recognize several qualifying bond arrangements. EONE's requirement for an active Annual/Continuous Customs Bond is a condition of our assistance service; it is not a statement that CBP accepts only annual bonds.
EONE does not replace the U.S. importer or a licensed customs broker. When a unified ISF and customs entry is filed in one transmission, CBP rules require the transmission to be made by the importer acting on its own behalf or by a licensed customs broker.
What we need before assisting
- The importer's complete legal company name and contact person.
- The valid U.S. EIN or Importer Number, shared through the agreed secure channel.
- Confirmation of an active Annual/Continuous Customs Bond.
- Written authorization or power of attorney required by the filing arrangement.
- Seller, buyer, consignee, and first ship-to party details.
- Commercial invoice, packing list, and product-level country-of-origin information.
- HTSUS information reviewed by the importer or its licensed customs broker.
- The exact bill of lading number, SCAC, vessel, voyage, and expected sailing date.
- Container stuffing location and consolidator details.
Need help preparing an ISF for an EONE shipment?
Contact us before the forwarder's documentation cut-off. We will first confirm the shipment, EIN ownership, bond status, authorization, and available filing route.
Official references
- 19 CFR 149.2: Filing requirement, timing, updates, and withdrawal
- 19 CFR 149.3: ISF data elements
- 19 CFR 149.5: Eligibility, bonds, and authorized agents
- CBP: When to submit an Importer Security Filing
- CBP: Customs bond overview
This article provides general logistics information and describes EONE's service conditions. It is not legal or customs advice. Importers should confirm shipment-specific filing, bond, classification, and entry requirements with their licensed U.S. customs broker or trade compliance adviser.