For nearly two decades, Import Security Filing (ISF or “10+2”) has been an important part of CBP’s cargo security program. While CBP has historically focused significant attention on whether an ISF was filed timely—generally at least 24 hours before cargo is laden aboard a vessel destined for the United States—the regulations have always required more than timeliness: the information reported must also be accurate.

With the issuance of Executive Order 14411, Strengthening Customs Enforcement, we believe accuracy of the ISF 10+2 data elements is likely to receive considerably greater scrutiny.  In fact, we are certain of it. 

The Executive Order directs CBP to strengthen enforcement, increase audits, enforce liquidated-damages claims, and heighten accountability throughout the import supply chain. CBP has already begun implementing this broader initiative by increasing its focus on the accuracy of importer information.

Our message is simple: A timely ISF is not necessarily a compliant ISF. The data matters, too.  (We have seen $5000 penalties issued when faulty information has been provided!)

It is equally important to understand where responsibility for that data resides. Shapiro files ISFs based on information provided by the importer and/or its suppliers, manufacturers, overseas agents, logistics providers, or other parties in the supply chain. We are not parties to the agreements between the importer and these other parties and, therefore, must primarily rely on the accuracy of the information presented. Accordingly, the importer remains responsible for ensuring that the information furnished for ISF purposes is accurate, complete, and timely, including information originating with its foreign suppliers or other third parties.

When information is transmitted to Shapiro through a foreign supplier, manufacturer, Shapiro agent, forwarder, or other intermediary, importers must have appropriate procedures in place to ensure that the original source provides accurate information. Shapiro’s receipt and transmission of that information to CBP does not constitute independent verification of its accuracy.

What Must Be Accurate?

For most U.S.-bound ocean shipments, the ISF contains 10 importer-supplied data elements. Importers should ensure that the information provided to Shapiro accurately reflects the actual parties, goods, and supply chain involved in the transaction.

  1. Seller — Name and Address: The seller should be the last known entity by whom the goods are sold or agreed to be sold. This should reflect the actual commercial transaction—not simply a convenient party appearing on shipping documentation.
  2. Buyer — Name and Address: The buyer should be the last known entity to whom the goods are sold or agreed to be sold. If the shipment is not the result of a sale, the owner of the goods should be reported.
  3. Importer of Record Number / FTZ Applicant Identification Number: The number must identify the party expected to be the Importer of Record. Particular care should be taken to ensure that the correct EIN/IRS number or CBP-assigned number is used and that the number corresponds to the appropriate legal entity.
  4. Consignee Number: This is the identification number of the party in the United States on whose account the merchandise is shipped. The number must correspond to the actual consignee involved in the transaction.
  5. Manufacturer or Supplier — Name and Address: This is an especially important data element. The manufacturer should identify the entity that last manufactures, assembles, produces, or grows the commodity. When the manufacturer cannot be identified, CBP permits the supplier of the finished goods in certain circumstances.
  6. Ship-To Party — Name and Address: The ISF should identify the first party physically receiving the goods after release from Customs custody. This may be different from the buyer, importer, consignee, corporate headquarters or ultimate destination. Importers should provide the actual receiving location—not simply the address routinely used on commercial documents.
  7. Country of Origin: The country of manufacture, production or growth must be correctly identified in accordance with U.S. country-of-origin rules. The country of export, country from which the goods were purchased, or location of the seller is not necessarily the country of origin.
  8. Commodity HTSUS Number: The merchandise must be reported under an accurate Harmonized Tariff Schedule of the United States classification at a minimum of the six-digit level.  Generic or “best guess” classifications should not be used simply to get an ISF filed. Importers should have sufficient product information available before shipment to support the classification reported. Importantly, the manufacturer/supplier, country of origin and HTSUS number must be linked correctly at the line-item level. For a shipment containing multiple products, manufacturers or countries of origin, the ISF must accurately associate those data points with one another.
  9. Container Stuffing Location — Name and Address: This is the physical location where the goods were actually stuffed into the container.
  10. Consolidator (Stuffer) — Name and Address: This is the party responsible for physically stuffing the container or arranging for the stuffing of the container. Again, this should reflect what actually occurred in the supply chain rather than a default party used for convenience.

Accuracy Does Not End When the ISF Is Filed

There is another important requirement that is sometimes overlooked: an ISF must be updated when information changes or more accurate information becomes available.

If an ISF is filed using the best information reasonably available and the importer subsequently learns that a manufacturer, ship-to location, country of origin, HTS classification, stuffing location or another reported element is incorrect, that information should be communicated to Shapiro promptly so the ISF can be amended before the goods enter the limits of a U.S. port.

Why This Matters Now

CBP currently advises that liquidated damages of $5,000 per violation may be assessed for an inaccurate, incomplete, or untimely ISF.

Executive Order 14411 signals a broader change in CBP’s enforcement philosophy. The Order specifically calls for stronger customs enforcement, increased audits, enforcement of liquidated damages claims and tougher consequences for noncompliance.

For that reason, we encourage importers to review the processes used to collect ISF information from suppliers, factories, purchasing teams, and logistics providers. Speed remains important—but speed cannot come at the expense of accuracy.

Shapiro will continue to monitor CBP’s implementation of Executive Order 14411 and advise you as additional requirements and enforcement practices develop.

As always, please reach out to [email protected] with any questions.