Reviewed by Sasha Božič, Licensed Customs Broker

The Importer Security Filing (ISF), often called 10+2, requires the importer of ocean cargo to send CBP ten data elements at least 24 hours before the goods are loaded onto the vessel at the foreign port. The carrier sends two more. Late, inaccurate or missing filings can bring liquidated damages of $5,000 per violation. ISF applies to ocean shipments only.
The carrier files the vessel stow plan and container status messages, the "2".
The ISF importer is responsible, usually the party that causes the goods to arrive. Most use their customs broker or freight forwarder to file.
The ISF is a security filing, separate from the entry. Mismatches between the ISF and the entry, such as a different origin or HTS heading, can draw CBP attention.
Does ISF apply to air freight? No. Air cargo has its own advance data program.
Does ISF affect duty? Not directly, but origin and HTS data should match the entry.
Caspian's audit compares entry data across sources to catch inconsistencies. See our trade compliance services.
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