Invoices and ISF · CBP
ISF (10+2) data elements worksheet
The Importer Security Filing, or ISF 10+2, gives CBP 10 data elements from the importer and 2 from the carrier for ocean cargo. Use this worksheet to collect the data before the container is loaded.
At a glance
- Rules
- 19 CFR Part 149
- Mode
- Cargo arriving by vessel
- Deadline
- 24 hours before lading at the foreign port
- Liquidated damages
- $5,000 per violation (19 CFR 113.62(j))
- Official form
- None. Electronic filing only.
ISF (10+2)
What is the ISF (10+2)?
The ISF is an electronic filing for cargo arriving by vessel. The ISF importer sends 10 elements. The carrier sends 2: the vessel stow plan and container status messages (19 CFR 4.7c and 4.7d).
There is no paper form. The data goes to CBP electronically, usually through your broker.
The table below lists the 10 importer elements from 19 CFR 149.3(a) and when each is due.
Who and when
Who needs it and when?
- The ISF importer is the party causing the goods to arrive by vessel. That is usually the owner, purchaser or consignee, or an agent such as a licensed customs broker (19 CFR 149.1).
- Elements 1 to 8 are due 24 hours before the cargo is laden at the foreign port. Elements 9 and 10 are due as early as possible, and no later than 24 hours before arrival at a U.S. port (19 CFR 149.2(b)).
- Bulk cargo is exempt. Break bulk cargo has its own timing (19 CFR 149.4).
Roles
Who signs it and who files it?
- No one signs a paper ISF. The ISF importer or its agent transmits it through ABI or another CBP-approved system.
- The ISF importer needs a bond that covers ISF obligations, for example a basic importation bond or an ISF bond (19 CFR 149.5(b)).
- Update the ISF if any data changes, or more accurate data becomes available, before the goods arrive (19 CFR 149.2(d)).
ISF (10+2)
What are the 10 ISF data elements?
| # | Element | What to give | Due |
|---|---|---|---|
| 1 | Seller | Name and address of the last known party that sold, or agreed to sell, the goods. For goods not sold, the owner. | 24 hours before lading |
| 2 | Buyer | Name and address of the last known party that bought, or agreed to buy, the goods. For goods not sold, the owner. | 24 hours before lading |
| 3 | Importer of record number | IRS number, EIN, SSN or CBP-assigned number of the party liable for duties | 24 hours before lading |
| 4 | Consignee number(s) | IRS number, EIN, SSN or CBP-assigned number of the party in the United States on whose account the goods ship | 24 hours before lading |
| 5 | Manufacturer (or supplier) | Name and address of the party that last makes, assembles, produces or grows the goods, or supplies the finished goods | 24 hours before lading |
| 6 | Ship-to party | Name and address of the first party to physically receive the goods after release | 24 hours before lading |
| 7 | Country of origin | Country of manufacture, production or growth under U.S. rules | 24 hours before lading |
| 8 | Commodity HTS number | At least 6 digits. Up to 10 digits. | 24 hours before lading |
| 9 | Container stuffing location | Name and address where the goods were stuffed into the container | 24 hours before arrival |
| 10 | Consolidator (stuffer) | Name and address of the party that stuffed the container, or arranged the stuffing | 24 hours before arrival |
Avoid delays
What mistakes delay it?
Filing late
The 24-hour clock runs from loading at the foreign port, not from sailing or arrival. Ask your supplier for the loading date early.Lines that are not linked
The manufacturer, country of origin and HTS number must be linked to one another at the line level.Stuffing data forgotten
The container stuffing location and consolidator are due too, no later than 24 hours before arrival.No update after changes
If the supplier, the goods or the parties change before arrival, the ISF must be updated.
Official source
Where do I get the official form?
There is no ISF form to download. CBP's ISF page and 19 CFR Part 149 are the official sources.
- Official pageCBP: Importer Security Filing 10+2 (opens in a new tab)
- Also official19 CFR 149.3 (opens in a new tab)
- Also official19 CFR 149.2 (opens in a new tab)
Allied CHB
How can Allied help with your ISF?
Send us the 10 elements with this worksheet. We file the ISF and update it if the data changes before arrival.
Allied CHB is a licensed U.S. customs broker in Rahway, New Jersey, CBP filer code 9AJ. We file at all U.S. ports of entry.
ISF filing service We file your ISF on the day we receive the data.
Request: Help with your ISF
Quote on request
Questions
What else do people ask about the ISF (10+2)?
What does 10+2 mean?
10 elements from the importer and 2 from the carrier. The carrier's two are the vessel stow plan and container status messages.
What happens if the ISF is late?
CBP can claim liquidated damages of $5,000 per violation under the bond (19 CFR 113.62(j)). A late ISF can also lead to holds on the cargo.
Does air freight need an ISF?
No. The ISF applies to cargo arriving by vessel.
Can the HTS number on the ISF have 6 digits?
Yes. It must have at least 6 digits. It can be used for the entry only if the importer or its broker gives it at 10 digits (19 CFR 149.3(a)(8)).
Need help with your ISF?
Call (908) 291-8001 or email info@alliedchb.com
Last reviewed September 26, 2026. This page explains customs rules in general terms. It is not legal advice. Duty rates and CBP procedures change often, and we confirm the figures for your shipment in writing before you commit.