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ISF (Importer Security Filing) 10+2 Explained for 2026

Updated June 21, 2026 — TariffWise editorial team · 8 min read

ISF — "Importer Security Filing", commonly called "10+2" — is the CBP rule that requires advance shipment data on every ocean cargo container destined for the United States. File late, file wrong, or skip the filing entirely and CBP assesses a $5,000 penalty per shipment. This guide explains exactly what data is needed, who files it, when, and how to avoid the most common mistakes.

Why ISF exists

ISF was created after 9/11 to give CBP advance visibility into containerized cargo before it loads onto vessels bound for the US. The idea is that CBP can flag high-risk shipments and request inspection at the foreign port rather than after arrival, when a problem is harder to contain.

For importers, it is one of the simplest but easiest-to-fail compliance requirements. There are no judgment calls — either the right data was filed on time, or it wasn't.

What "10+2" means

The name comes from the data structure: 10 elements filed by the importer of record + 2 elements filed by the ocean carrier. As an importer you are responsible for the 10. The carrier handles their 2.

The 10 importer elements

The 2 carrier elements

• Vessel stow plan — submitted 48 hours after vessel departure.
• Container status messages — when containers are loaded, moved, or unloaded.

You don't need to worry about these — the ocean carrier files them.

When to file

At least 24 hours before the cargo is loaded onto the vessel at the foreign port. Not 24 hours before departure — 24 hours before loading. For a typical export from China, that means roughly 48 hours before the listed sailing date.

The exception: bulk cargo and break-bulk cargo have a different timing rule (24 hours before arrival rather than 24 hours before loading). Most importers are dealing with containerized cargo where the "24 hours before loading" rule applies.

Who files ISF

For 99% of importers, your customs broker files ISF. They send you a request for the 10 elements, you provide them, they file.

Penalties for late or wrong ISF

CBP applies penalties strictly. There is no mitigation for "the supplier sent the data late". You as importer of record are responsible.

The 7 most common ISF mistakes

1. Booking the freight before getting the 10 elements. Then the loading window arrives and you don't have the data. Always collect data first, book freight second.
2. Wrong country of origin. "Made in Vietnam" on the box but components from China — the country of origin for ISF is where substantial transformation happened, not where the box was sealed.
3. HTS code missing or only 4 digits. ISF requires at least 6 digits. 10 digits is better.
4. Manufacturer address vs supplier address mismatch. If you bought from a trading company, the manufacturer is the actual factory, not the trader.
5. Consolidator name wrong. If your factory loads the container directly, the factory is the consolidator. If a warehouse loads it, the warehouse is.
6. Late updates after the cargo loads. If something changes (port, vessel, container), you must file an amendment.
7. Treating ISF as the broker's problem entirely. The broker files what you provide. If you give bad data, you pay the penalty.

What to give your broker — a clean ISF request template

SHIPMENT REFERENCE: PO-2026-0421
SAILING DATE: 2026-07-15
ETD HAIPHONG: 2026-07-15
ETA LONG BEACH: 2026-08-05

1. SELLER:
   Name: [Supplier Name Co., Ltd.]
   Address: [Full street + city + country]

2. BUYER:
   Name: Your Company LLC
   Address: [Your full business address]

3. IOR NUMBER: 12-3456789 (your EIN)
4. CONSIGNEE NUMBER: 12-3456789 (same as IOR)

5. MANUFACTURER:
   Name: [Factory Name Co., Ltd.]
   Address: [Factory full address]

6. SHIP-TO:
   Name: Your Warehouse LLC
   Address: [Warehouse full address]

7. COUNTRY OF ORIGIN: Vietnam (or wherever made)

8. HTSUS CODE: 6109.10.0012 (or your specific 10-digit code)

9. CONTAINER STUFFING LOCATION:
   Same as manufacturer / [warehouse address]

10. CONSOLIDATOR:
    Name: [Loading party name]
    Address: [Loading address]

Save this template. For repeat shipments from the same supplier, you can copy 90% of it.

ISF in 2026 — what changed

ISF rules themselves haven't materially changed since 2010, but enforcement has tightened sharply. Three current realities:

• CBP cross-references ISF data with entry data (Form 7501) and looks for mismatches. Wrong country of origin on ISF that doesn't match the entry is now a common audit trigger.
• ISF + Section 301 list claims must be consistent. If your ISF says "Vietnam" but the entry claims Section 301 exemption based on Vietnamese origin, CBP looks for transshipment.
• The 5-day grace period for first-time importers no longer applies in practice. Penalties are issued on the first violation.

Frequently asked questions

Related reading

• Customs Broker: What They Do
• Customs Bonds: Do You Need One?
• HTS Code Guide
• How to Import From China to USA