List of FAQs for the Importer Security Filing

Frequently Asked

Questions

Importer Security Filing (ISF)

November 2018

Office of Field Operations

Updated November 28, 2018

On November 25, 2008, U.S. Customs and Border Protection (CBP) published an interim final

rule titled, “Importer Security Filing and Additional Carrier Requirements,” in the Federal

“Definition of Importer Security Filing Importer,” in the Federal Register (81 FR 43961).

This document provides responses to the most frequently asked questions to assist the trade

community in understanding CBP’s expectations concerning the Importer Security Filing and

Additional Carrier Requirements rule and Definition of Importer Security Filing Importer. This

document will be updated and/or clarified as necessary. Should you have additional questions

that are not included in this document, please send them to:

se[email protected]. Please note that the responses to the FAQs are for

informational purposes only and are non-binding. Questions relating to specific facts and

circumstances of a prospective transaction can be the subject of a ruling request under Part 177

of the CBP regulations.

Please visit http://www.cbp.gov for the latest information on the ISF program.

Most of the information on ISF can be found here:

border-security/ports-entry/cargo-security/importer-security-filing-102

When possible, the most recent updates, including new questions, will be shown in highlights.

TABLE OF CONTENTS

With the exception of the Acronyms section, the subject matter has been broken down into major

topic areas and is listed alphabetically. Hyperlinks will help you navigate through the document.

ACRONYMS

ABI

ACE

AGENTS

AMENDMENTS

A. General

B. Withdrawals

C. Codes

D. ISF Submission Type Changes (ISF-5 to ISF-10)

ANTIQUE SHIPMENTS

BILLS OF LADING

BONDS

A. General

B. Continuous Bonds

C. Single Transaction Bonds (CBP Form 301)

D. Appendix D ISF Stand-Alone Bonds

E. Exemptions

F. Sufficiency

BULK and BREAK-BULK

CARNETS

CLIENT REPRESENTATIVES

CODED TRANSACTIONS

A. Type 01 Regular Shipments

B. Type 02 To Order Shipments

C. Type 03 Household Goods and Personal Effects

D. Type 04 Government and Military Shipments

E. Type 05 Diplomatic Shipments

F. Type 06 Carnets

G. Type 07 U.S. Goods Returned

H. Type 08 FTZ Shipments

I. Type 09 International Mail Shipments

J. Type 10 Outer Continental Shelf Shipments

K. Type 11 Informal Shipments (Other)

CONFIDENTIALITY

CONTACT INFORMATION

CONTAINER STATUS MESSAGES

CRUISE VESSELS

DATA ELEMENTS

ISF-10 ELEMENTS

A. Importer of Record Number

B. Consignee Number

C. Ship-to Party

D. Manufacturer (Supplier) Name/Address

E. Country of Origin

F. Commodity HTS-6

• Parts

• Garments on Hangers

G. Container Stuffing Location

• Timing Flexibility

H. Consolidator (Stuffer) Name/Address

• Timing Flexibility

ISF-5 ELEMENTS

I. Foreign Port of Unlading

J. Place of Delivery

DIPLOMATIC SHIPMENTS

DUPLICATE FILINGS

ENFORCEMENT MEASURES

A. Do Not Load (DNL) Messages

B. Liquidated Damages

EXEMPTIONS

A. 24 Hour Manifest Rule Exemptions (exempt break-bulk)

B. General ISF Requirements

C. Instruments of International Traffic (IIT)

IMPLEMENTATION GUIDES (Data Transaction Sets)

INFORMAL SHIPMENTS

A. General

B. Military Shipments

INSTRUMENTS OF INTERNATIONAL TRAFFIC

ISF FILINGS

A. General

B. Self-Filer

C. Timing Requirements

D. ISF-5 Filings

E. ISF Territories of Coverage (Geographic)

F. ISF Areas of Coverage (Mode of Transport)

G. Less Than Container Load Shipments (LCL)

H. Late ISFs

ISF IMPORTER

A. General

B. Transit Cargo

ISF SUBMISSION TYPE CHANGES

ISO TANKS

LCL SHIPMENTS

LATE ISFs

LIQUIDATED DAMAGES

MEASURING TIMELINESS

MESSAGING

A. General

B. Accepted

C. Unique ISF Transaction Number

D. Accepted With Warning

E. Rejected

F. Status Advisory

G. Duplicate ISF Filings

H. ISF-5 Messaging

MID NUMBERS

MILITARY SHIPMENTS

MITIGATION GUIDELINES

OUTER CONTINENTAL SHELF

POSTAL CODES

POWER OF ATTORNEY

PROGRESS REPORTS

RECORD KEEPING REQUIREMENTS

REJECTED ISF FILINGS

RETURNED or REFUSED SHIPMENTS

A. General

B. U.S. Goods Returned

SELF-FILING

SHIP’S SPARES and SHIP'S EQUIPMENT

SPLITS, DIVERSIONS, and ROLLING CARGO

SYSTEM OUTAGES

TRANSMISSION METHODS

UNIFIED ISF-10 and ENTRY FILINGS

UNIQUE ISF TRANSACTION NUMBER

U.S. GOODS RETURNED

VESSEL STOW PLANS

A. Responsibility to File

B. Exemptions

C. E-mail address

D. Formats

E. Amendments

ACRONYMS

ABI

Automated Broker Interface

ACE

Automated Commercial Environment

BOL

Bill of Lading

CAN

Customs Assigned Number

CATAIR

Customs and Trade Automated Interface Requirements

CBP

U.S. Customs and Border Protection

CCS

Cargo and Conveyance Security

CFR

Code of Federal Regulations

CFS

Container Freight Station

CHB

Customs House Broker

CSM

Container Status Message

Compliant Transaction

C-TPAT

Customs-Trade Partnership against Terrorism

DNL

Do Not Load

EIN

Employer Identification Number

FAQ

Frequently Asked Questions

FCL

Full Container Load

FIRMS

Facilities Information and Resources Management System

Flexible Range

FROB

Foreign Remaining On Board

Flexible Timing

FTZ

Foreign Trade Zone

Flexible Range and Flexible Timing

HHG/PE

Household Goods/Personal Effects

HTS/HTSUS

Harmonized Tariff Schedule/of the United States

Immediate Exportation

IFR

Interim Final Rule

IOR

Importer of Record Number

IRS

Internal Revenue Service

ISA

Interconnection Security Agreement

Immediate Transportation

LCL

Less Than Container Load

MID

Manufacturer Identification Number

NVOCC

Non-Vessel Operating Common Carrier

OCS

Outer Continental Shelf

POA

Power of Attorney

RO-RO

Roll On-Roll Off

SCAC

Standard Carrier Alpha Code

SSN

Social Security Number

T&E

Transportation and Export

VOC

Vessel Operating Carrier

ABI

1. I would like to know if customs brokers are going to be able to use the Automated Broker

Interface (ABI) system to do the Importer Security Filing (ISF).

Yes.

2. How do we get signed up for the ABI system?

Entities that want to become Importer Security Filing filers using either ACE or ABI

should send email to [email protected] to be assigned a Client

Representative.

ACE

1. Will CBP create a web portal in Automated Commercial Environment (ACE) so importers

can file their own ISFs in ACE?

At this time, CBP has allowed access to a web-based portal to accept ISF filings. Use of

the portal is limited in scope; eligible importers may have no more than 12 filings per

year. The ISF portal can be accessed through the ACE Secure Data Portal.

• Importers must apply for an ACE portal account before being granted access to

the ISF portal. The application can be found here:

https://www.cbp.gov/trade/automated/getting-started/portal-applying

• Importers must register their importer ID numbers with CBP (e.g., IRS number or

SSN). Registration can be done in person at a local port of entry, or by a licensed

customs broker via the use of CBP Form 5106.

2. Will Customs House Brokers (CHBs) have the ability to query ISF performance reports from

ACE?

The progress reports can be accessed through ACE. (See: ISF Progress Reports

)

AGENTS

1. How do I find an agent who will file ISFs on my behalf?

To find an agent that will file the ISF on your behalf, please search either the Sea AMS

list of service providers OR the ABI listing of software vendors (for vendors with ISF

capabilities, please see column marked “ISF”). You may also wish to search the listing

of brokers at the port of entry (in addition to assisting you with making entry, your broker

may also be able to assist you in complying with requirements for the ISF for inward-

bound ocean cargo):

ABI service providers: https://www.cbp.gov/document/guidance/abi-software-

vendors-list

Automated Broker Interface:

https://www.cbp.gov/document/guidance/ace-importer-security-filing-catair

Automated Manifest System CAMIR filing:

https://www.cbp.gov/document/technical-documentation/ace-camir-importer-

security-filing-isf-10-isf-5

Automated Manifest System X.12 filing:

https://www.cbp.gov/document/technical-documentation/ace-ocean-manifest-309-

importer-security-filing

Below links are for the technical parties looking to program. Approved vendors can be

found in the below links:

ABI Vendor list:

https://www.cbp.gov/document/guidance/abi-software-vendors-list

Ocean manifest vendor list:

https://www.cbp.gov/document/guidance/sea-ams-data-processing-services

For a listing of brokers at your local seaport: https://www.cbp.gov/contact/find-broker-

by-port

Those importing merchandise for their own use often hire a customs broker, particularly

if they find the importing procedures complicated. Importers wishing to consult the

professional services of a customs broker may do so. Customs brokers are licensed by

CBP, but are not CBP employees. To view a list of customs brokers licensed to conduct

CBP business in a specific port, select the port you expect to use. Many service port

pages have a list of customs brokers. Please note these lists may not be all-inclusive, are

subject to change, and those brokers appearing on the list are not endorsed by CBP. There

is also an Informed Compliance Publication about customs brokers. Remember, even

when using a broker, you (the importer of record) are ultimately responsible for the

accuracy of the entry documentation presented to CBP and all applicable duties, taxes,

and fees.

Informed Compliance Publication- Customs Brokers

All Informed Compliance Publications:

https://www.cbp.gov/trade/rulings/informed-compliance-publications

2. If we hire a customs broker to be our agent, do they have to be our agent for all of our ISFs

during a single year?

No, each ISF is done on an individual basis. There is no limit as to how many different

agents an ISF importer may use during the course of a year.

3. Can we use different agents for different filings? Can our agents use both ACE and ABI to

do our filings? Will this affect our filings in any way?

The ISF importer can elect to use different ISF agents for each separate filing. Also,

those ISF agents may use either vessel ACE or ABI to do these separate filings.

However, if a unified entry filing is being done, ABI must be used and the ISF importer

must self-file (less than 12 per year) or use a licensed U.S. customs broker to do the filing

on his behalf.

4. If an importer uses multiple CHBs, can the importer select one broker to do an ISF and

another to make entry (on the same shipment)?

Yes, unless the filing is a unified filing, in which case the filing must be done by a single

entity.

5. Does the ISF filer need to be located in the U.S.?

No.

6. Does the filing agent for the importer have to be a licensed customs broker? Can it be the

foreign freight forwarder?

A filing agent does not have to be a customs broker except for the case of a unified filing.

A foreign freight forwarder can also be a filing agent.

7. How will service center notification be handled? For the 24 Hour Manifest Rule, there were

specific details that went to CBP notifying that a service center had been appointed. Namely,

company name, SCAC, CBP assigned number, bond number and effective date, and U.S.

discharge ports that will be filed.

a. What is the process for nominating a service center for ISF filing?

There is no process for nominating a party to submit the ISF. However, ABI

filers may deal with their Client Representatives in establishing an account with

reference to their service center.

b. There are instances where no SCAC exists. Will there be a CBP assigned number, and if

not, which identifier will be used in the service center nomination letter?

The filer needs a filer identification code - either a SCAC if transmitting through

ACE, or an ABI filer code if filing through ABI. If a SCAC is not available for

ACE participants, CBP will assign a four (4) - character identifier in order to be

an ACE participant.

c. If the service center nomination comes from an assigned ISF agent, does a separate

notification need to be sent for each customer they have been nominated by?

There is no process for nominating a party to submit the ISF.

AMENDMENTS

A. General:

1. When do we have to stop amending the ISF?

The ISF must be amended if there is a change or if more accurate information becomes

available before the goods enter the limits of the port of first arrival in the United States.

However, if the flexible filing option (FR, FT, or FX) is used, the ISF must be updated

with the correct or more accurate information as soon as it is known, but in any event, no

later than 24 hours prior to arrival of the vessel in the first U.S. port. If better information

does not become available and/or the original information is the best information, the ISF

must still be completed using the CT amendment code.

2. Are changes to the ISF after arrival at the port of discharge allowed or required?

Generally, the requirement to update an ISF terminates when the vessel calls at the U.S.

port of arrival. However, CBP will not restrict updates outside of this window.

3. What happens if I fire my ISF agent, but still need to update my ISF?

If an ISF importer needs to update an ISF that was initially submitted by his/her agent,

the ISF importer must contact a CBP Client Representative to have the original filing

cancelled. After the original ISF has been cancelled by the CBP Client Representative, a

new ISF may be submitted.

4. How will importers be able to amend the security filing if they do not have access to the ISF in

CBP systems?

If the ISF importer used an agent to perform the filing, the ISF importer should contact

his/her agent for assistance in amending the ISF.

5. How do I handle shipments sold on the water?

The ISF will need to be updated if the shipment is sold in transit. At a minimum, the ISF

importer must notify CBP that the goods have been sold, and the party must update the

Buyer (Owner) field and any other field that the party knows has changed as a result of

the sale. Deleting the original ISF and replacing it with a new ISF while the shipment is

on the water will expose the ISF importer to liquidated damages for a late filing. It is

best to update the original ISF with the new information. The ISF importer remains

liable for the timing and accuracy of the ISF filing.

6. Can I amend the bill of lading number on the ISF?

Yes. From a transactional standpoint, the system will allow an ISF filer to update an

existing ISF with a new bill of lading number. However, the ISF importer is ultimately

responsible for the timely, accurate, and complete submission of the ISF.

B. Withdrawals:

1. What happens if I enter an ISF and then the shipment does not ship?

Withdraw the ISF by deleting it.

2. Will you allow the entry to update the ISF?

No. Stand-alone ISF transactions can only be updated by replace transactions.

Furthermore, unified entry transactions will only update the ISF if the entry is replaced

along with an ISF replace transaction.

C. Codes:

CBP has posted a list of amendment codes in the ISF implementation guidelines:

https://www.cbp.gov/document/guidance/ace-importer-security-filing-catair

1. If I decide to use a flexible filing option and submit my ISF under action reason code FR, FT,

or FX, will I be required to update my ISF filing?

Yes. If an ISF importer elects to use any of the flexible filing options provided for under

the interim final rule, the ISF must be updated with the action reason code of CT to

denote the correct or more accurate information as soon as it is known, but in any event

no later than 24 hours prior to arrival of the vessel in the first U.S. port.

One of the following action reason codes must be provided as part of an ISF-10 filing:

CT - Compliant Transaction – All data is present and is based upon the best

information available at the time of the filing; no special flexibility rules apply. If CT is

used, the ISF can be updated if necessary, but CBP does not necessarily expect to see

updates for these filings. CT is also used to finalize a FR, FT or FX filing.

FR - Flexible Range – A range of data for the Manufacturer, and/or Ship To Party,

and/or Country of Origin, and/or Commodity HTSUS number has been provided. In

these cases, the ISF must be updated as soon as better information becomes available, but

in any event no later than 24 hours prior to arrival. If FR is used, CBP will expect a

timely update.

FT - Flexible Timing – The CS (consolidator name/address) and/or the LG (stuffing

location) has not been provided. The ISF must be updated as soon as better information

becomes available, but in any event no later than 24 hours prior to arrival. If FT is used,

CBP will expect to receive a timely update.

FX - Flexible Range and Flexible Timing - A range of data as described in FR has been

provided and the CS (consolidator name/address) and/or LG (stuffing location) have not

been provided. The ISF must be updated as soon as better information becomes

available, but in any event no later than 24 hours prior to arrival. If FX is used, CBP will

expect a timely update.

D. ISF Submission Type Changes:

1. In some instances, it becomes necessary to change the ISF type from an ISF-5 to an ISF-10.

For example, a shipment that was going to be immediately exported (IE) to Canada upon arrival

into the U.S. is actually sold to a U.S. party instead. The new party would like to enter the goods

into the U.S. and follow the proper ISF procedures mentioned in 19 CFR 18.5(g). How is CBP

tracking the changes from an ISF-5 to an ISF-10? It would be useful if a coded transaction were

created to make this process a little easier for the importers as well as CBP.

CBP has created a process whereby a new ISF-10 may be filed to replace an existing

ISF-5. In these instances, a new ISF-10 must be created and ISF Submission Type 3

must be selected to denote that an ISF-10 will replace the existing ISF-5. An active ISF-

5 filing must already exist for this shipment against the same bill of lading number (i.e.,

lowest ACE bill of lading number) in order for this new filing to be valid.

This ISF submission type change is in accordance with 19 CFR 18.5(g) “[permission to]

change the in-bond entry into a consumption entry must be obtained from the port

director of the port of origin. Such permission would only be granted upon receipt by

Customs and Border Protection (CBP) of a complete Importer Security Filing as required

by part 149 of this chapter.”

From the ISF chapter of the CATAIR: https://www.cbp.gov/document/technical-

documentation/ace-camir-importer-security-filing-isf-10-isf-5

ISF Submission

Type

1 = ISF10 submission

2 = ISF-5 submission

3 = ISF-5 submission type is being

changed to an ISF-10

4 = ISF-10 submission type is being

changed to an ISF-5

5 = Late ISF-10, no bond

6 = Late ISF-5, no bond

In terms of the business process, CBP expects the new ISF-10 to be completed

electronically prior to seeking the written permission from the local CBP port director.

Accordingly, the ISF-10 transaction number needs to be referenced in the written letter to

the local port director as part of the request for the change from a shipment type requiring

an ISF-5 to a shipment type requiring an ISF-10.

Note:

The new ISF-10 may be submitted by the original ISF Importer (or her agent), or by

another party who would then be liable for the ISF-10. This submission type change

allows a new ISF to be filed after the goods have departed a foreign port and prior to

entry release of the goods in the United States.

2. Can I replace (amend) an ISF-10 type shipment with an ISF-5 type shipment? Do I need to

obtain port director approval first?

Yes, an ISF-10 filing can be replaced by an ISF-5 filing. You should use an ISF

Submission Type 4 to show that an ISF-10 is being changed to an ISF-5. As a matter of

policy, there is no requirement to obtain port director approval for these types of changes.

ANTIQUE SHIPMENTS

1. We import vintage furniture and accent pieces that we buy overseas at small flea markets and

street fairs. We gather our merchandise and stuff the shipping container ourselves, and then send

that container to our location in the United States where we operate as domestic sellers. Are we

the buyer as well as the seller at the time the ISF is required?

Since you are purchasing and taking possession of the goods while overseas, it is

acceptable to list yourself as both the Buyer (Owner) and Seller (Owner).

2. We have an invoice for each purchase but the people we buy from are not the actual

manufacturers. Most of the people we buy from are antiques dealers, and we have 20 or 30

dealers per shipment. Do we consider the dealers as the suppliers? And if so, do we have to list

every single one of them?

You will need to provide the names and addresses of all the suppliers of the finished

goods (i.e., the invoicing parties).

BILLS OF LADING (BOL)

1. Is a bill of lading number required at the time of an ISF filing?

Yes. The ISF Importer or his/her agent must obtain this information and provide it to

CBP as part of the ISF. The ISF needs to be submitted at the lowest bill of lading level

(i.e., house bill or regular bill) that is transmitted into ACE. The bill of lading number is

the common link between the ISF and the customs manifest data.

2. Please advise what to do if I do not have a bill of lading number at the time I submit the ISF.

Often, the bill of lading numbers are not issued until after sailing.

The ISF Importer must obtain the bill of lading number, as it is an integral part of the

security filing. Without the bill of lading number, the ISF cannot be matched to a

customs manifest. The bill of lading number is part of the customs manifest information

that is already required to be presented to CBP by the carrier or automated Non-Vessel

Operating Common Carrier (NVOCC) 24 hours prior to the cargo being laden on a vessel

destined to the United States.

3. If the NVOCC is an ACE participant, should we file the master bill of lading instead of the

house bill of lading with the ISF?

No. The ISF must be submitted at the lowest bill of lading level (i.e., house bill or

regular bill) that is transmitted into ACE. If the carrier creates and transmits a regular bill

of lading number on behalf of a non-automated NVOCC or freight forwarder, the ISF

filer must submit the regular bill of lading number that was transmitted into ACE as part

of the ISF. A master bill of lading will always have underlying house bills.

From the Importer Security Filing (ISF-10, ISF-5) CATAIR Version: July 2012

Implementation Guide: https://www.cbp.gov/document/technical-documentation/ace-

camir-importer-security-filing-isf-10-isf-5

Valid qualifier codes are:

OB (ocean bill of lading – used for regular bills),

BM (house bill of lading)

For purposes of the ISF, the following bill of lading definitions apply:

Regular bill – Defined as a non-master bill of lading with no underlying house bills. For

ISF, this is the bill reported to CBP in ACE, which is also referred to as straight bill or

simple bill. If multiple regular bills exist, the SF15 record is repeated accordingly.

House bill – Defined as a bill of lading issued under a master bill. For ISF, this is the

house bill reported to CBP in ACE. If multiple house bills exist, the SF15 record is

repeated accordingly.

Master bill – Defined as a bill of lading covering at least one or more underlying house

bills of lading. If the filer chooses to provide the optional master bill for house bills

provided in the SF15 record, the master bill is reported in the SF20 record with an MB

qualifier. As with the SF15 record, multiple SF20 records are used to report multiple

master bills.

CBP requires only the number for the bill of lading at the lowest level (i.e., the regular

straight/simple bill of lading or house bill of lading) and not the master bill of lading

number to be reported in an ISF.

4. Can I amend the bill of lading number on the ISF?

From a transactional standpoint, the system will allow an ISF Filer to update an existing

ISF with a new bill of lading number. The ISF Importer is ultimately responsible for the

timely, accurate, and complete submission of the ISF.

5. What should I do when I file my ISF and I receive an “Accepted” message with a subsequent

“Bill Not on File” message?

Every ISF must reference at least one BOL at the lowest level transmitted to CBP in ACE

(i.e., house bill or regular bill). The BOL number is part of the customs manifest

information that is already required to be transmitted to CBP by the carrier or automated

NVOCC in ACE 24 hours prior to the cargo being laden on a vessel destined to the

United States.

The return message “Accepted, No Bill on File” means that the ISF was accepted but the

BOL number listed as part of the ISF did not match to a house BOL or regular BOL on

file within ACE. These are some common reasons why there may be a “No Bill on File”

message:

• The ISF preceded the transmission of the customs manifest information. In these

cases, CBP will send out a match message as soon as the manifest data is received

in ACE and the BOL number and BOL type match to the BOL number and BOL

type reference on the ISF.

• The BOL number referenced on the ISF may contain a typographical error. In

these cases, please check again with the parties who provided the BOL

information. There is a query in ABI that can confirm whether or not a BOL

number currently exists in ACE.

• The BOL type referenced on the ISF does not match the BOL type in ACE.

Please do not send a replace (amended) ISF to in order to try to force a match message as

these types of actions could potentially impact your compliance profile. If you have gone

through all these steps and you are confident that the BOL number transmitted as part of

your ISF is the lowest level BOL in ACE, the correct bill type code was referenced, and

the Vessel Operating Carrier (VOC) or NVOCC transmitted the manifest information in

ACE, you should contact your CBP Client Representative for assistance.

An “Accepted” message does not indicate that the ISF has been finalized.

BONDS

A. General:

1. How will a bond for an ISF be filed in cases where an importer or his/her agent does not have

a continuous bond? How will this work? Will there be paperless single transaction bonds for

ISF purposes?

The ISF Importer or his/her agent will need to obtain a bond. The ISF Importer or his/her

agent may obtain a continuous bond (type 1, 2, 3, or 4) or an Appendix D stand-alone ISF

bond (single-transaction or continuous).

2. If an agent allows his bond to be obligated, is he considered the ISF Importer with all of the

liabilities associated with the ISF filing?

If an agent is submitting an ISF on behalf of another party and the agent posts his own

bond, the agent agrees to have his bond charged if there are breaches of obligations

regarding the filing.

3. Does an importer have to have the ISF stand-alone bond to be an ISF Importer?

An importer does not have to have the ISF stand-alone bond to be an ISF Importer; he

may obligate his active type 1, 2, 3, or 4 continuous bond.

4. Will CBP accept one bond for the ISF filing and a second bond for entry? Is this true for a

continuous bond as well as Single Transaction Bonds?

Yes, CBP will accept one bond for the ISF filing and a separate bond for entry.

However, if the ISF Importer and the Importer of Record are the same party and the ISF

and entry are submitted to CBP via the same electronic transmission (unified filing

option), that party must submit one bond that secures both the ISF and the entry.

5. If a unified entry filing (i.e., combined entry and ISF filing) is sent, does the bond obligated

on the entry cover both the entry and the ISF? Is this true for both continuous bonds and single

transaction bonds? If so does the limit of liability remain the same as it is now?

Yes, the bond covers both. This is true for both continuous and single transaction bonds.

The limits of liability are not changed by this rulemaking.

6. How will ISF bonding requirements be determined when the value of the cargo is unknown?

The amount of the ISF bond is not based on the value of the cargo.

7. The interim final rule states that "CBP will enforce the importer security filing, vessel stow

plan, and container status message requirement, through the assessment of liquidated damages,

in addition to penalties applicable under other provisions of law." Can you give us an example

of the types of penalties you had in mind in this regard? (Reference: 71760 - 3rd column, 3rd

paragraph)

Penalty statutes available to CBP include 19 U.S.C. 1595a(b) and 1436, depending upon

the facts and circumstances of the violation. Penalty assessment and mitigation

guidelines have been published in the CBP Bulletin.

A copy of the ISF Mitigation Guidelines can be found here:

https://www.cbp.gov/document/publications/vessel-stow-plan-container-status-

message-and-importer-security-filing-102

8. How does the agent agree in writing to allow her bond to be used for an importer who does

not have a bond and why is this necessary? Is there draft language for such agreement? Will the

agreement be acceptable on a per-ISF basis, a blanket basis, or either (at the filer’s option)?

(Reference: Page 71745 – third column, top of the IFR)

The written agreement can be a power of attorney or other similar document. The

agreement must make it clear that the agent is granting the ISF Importer the authority to

use his/her bond for ISF purposes. CBP will not intervene in how this agreement is to be

drawn up.

9. The interim final rule provides that every ISF Filer/Importer must have a Basic Importation

Bond under which the principal agrees to comply with the new provisions of part 149. To the

extent that many ISF Filers/Importers have existing bonds, how does CBP intend to enforce this

provision when the existing bonds do not contain this language? Is CBP suggesting that ISF

Filers/Importers will need to obtain bond riders to reflect this change? How will CBP monitor

compliance with this new bond requirement?

All existing activity 1, 2, 3, and 4 bonds now contain this language. Riders are

unnecessary.

10. Additions to bond regulations for type 1, 2, 3, and 4 (19 CFR §§ 113.62, 113.63, 113.64, and

113.73) provide for liquidated damages in the amount of $5,000 per violation in the event of a

default in connection with ISF filing requirements. However, the ISF stand-alone Continuous

Bond (Appendix D bond) provides for payment of “any amount prescribed by law or regulation

upon demand by CBP.” Why is this provision different from the others? When asserting a claim

against an ISF Continuous Bond, what law(s)/regulation(s) will CBP cite?

The language in the Appendix D bond is different because the laws or regulations

governing assessed amounts might change and the bond language will not need to be

amended. The liquidated damages provisions covering ISF violations in 19 CFR §§

113.62, 113.63, 113.64, and 113.73 govern. See p. 71781 of the Interim Final Rule.

11. Given the potential for rapid and substantial accumulation of liability, will CBP consider a

prohibition or limit on customs brokers posting their bond(s) to secure the ISF?

There is no current plan to impose such a prohibition or limit.

12. If the importer does not have a bond, can the filer obligate his own bond?

Yes, the filer can obligate his own bond. See 19 CFR 149.5(b)

13. Will an import bond rider be required to fulfill the regulatory changes required in the ISF

rule?

No, the rule amends the terms and conditions of the activity code 1 (basic importation), 2

(custodial), 3 (international carrier), and 4 (foreign trade zone operator) bonds to include

the obligation to meet ISF filing requirements. No rider is necessary for any of these

bonds.

14. What is the statute of limitations for liquidated damages for ISF violations? Will CBP

consider making this consistent with the bond obligation for entry (i.e., one year)?

Pursuant to 28 U.S.C. § 2415, the statute of limitations for liquidated damages is six

years from the date of the breach of the bond. CBP will not limit its authority to enforce

the ISF requirements.

B. Continuous Bonds

Type 1, 2, 3, and 4 (19 CFR §§ 113.62, 113.63, 113.64, and 113.73 (CBP Form 301))

1. Is my current continuous bond sufficient to file an ISF?

Yes, as long as you have a valid activity 1, 2, 3, or 4 continuous bond.

2. Can the custodial bond (Type 2) be used for all of the ISF requirements?

Yes.

3. Can I use an FTZ bond to file an ISF for a shipment that is not being entered into an FTZ?

Yes.

C. Single Transaction Bonds

Type 1, 2, 3, and 4 (19 CFR §§ 113.62, 113.63, 113.64, and 113.73) (CBP Form 301))

1. Can a single transaction bond (CBP Form 301) be used as a stand-alone ISF bond?

The CBP Form 301 was updated to include the standalone ISF bond, both single

transaction and continuous.

2. Can a single transaction bond (CBP Form 301) be used when making a unified entry filing?

Yes.

3. As single transaction bonds for entry require a paper submission to CBP, how will a single

transaction bond for a unified entry and submitted on the CBP Form 301 be matched to an

electronic ISF filing? What is the process of notifying CBP that a single transaction bond is

actually on file?

If a single transaction bond is used, the ISF Importer must denote the usage of the single

transaction bond on the ISF by identifying activity Type 01 (basic importation), bond

type 9 (single transaction), the surety code, and the bond reference number. The bond

reference number is a unique serial number that appears on CBP Form 301 and is used

for the surety company’s tracking purposes. It should be noted that this is not the same as

the “Bond Number assigned by CBP,” which is found in the “CBP use only” block.

The unique ISF transaction number should be noted in block 29 of the CBP Form

3461(customs entry) upon paper document submission to CBP for unified entry filings.

This will alert CBP that the single transaction bond covers both the ISF and the entry.

D. Appendix D Stand-Alone ISF Bonds:

1. When is the final draft of the new Appendix D bond expected?

The amended Appendix D bond was published in the December 24, 2009 Federal

2. Is the Appendix D bond expected to be used primarily for single entry bond importers (this is

what we suspect)? Will the Appendix D bond also be used by bond holders who have a basic

importation bond that is deemed insufficient to cover Importer Security Filing bond needs, or

will continuous bond holders be required to increase their continuous activity code 1/2/3/4 bond?

The Appendix D bond may be used as a single or a continuous bond. The bond limits of

liability were not changed by the rulemaking.

3. Will CBP create a new bond activity code for the Appendix D stand-alone bond?

Yes. The Appendix D ISF bond will be designated as activity code 16.

4. How will the limit of liability be determined for an Appendix D stand-alone single transaction

ISF bond?

The bond amount for the Appendix D stand-alone ISF bonds will be $10,000.

5. How will the limit of liability be determined for an Appendix D stand-alone continuous ISF

bond?

The minimum bond amount for the continuous Appendix D bonds has been set at

$50,000.

6. Under what circumstances will CBP require or allow the new Appendix D ISF stand- alone

continuous bond in lieu of an Activity Code 1, 2, 3, or 4 continuous bond, or single transaction

bond?

If a party has a continuous Activity Code 1, 2, 3, or 4 (19 CFR §§ 113.62, 113.63,

113.64, and 113.73) bond, it needs to do nothing further with regard to bonding

requirements. It has appropriate bonding so as to be eligible to submit ISF information.

The decision to take out a bond on the CBP Form 301 with one of the noted activity

codes or an Appendix D stand-alone ISF bond is to be made between the bond principal

and surety; CBP will accept either.

7. How should the ISF Importer or his agent provide a copy of the Appendix D stand-alone

single transaction ISF bond to CBP?

CBP requires that an electronic copy of the Appendix D stand-alone single transaction

ISF bond be created and sent to CBP within 12 hours of receipt of an accepted ISF filing.

Step 1: The ISF Importer, or his/her agent, must denote the usage of the Appendix D

stand-alone single transaction ISF bond on the ISF by identifying bond activity code 16,

bond type 9 (single transaction), the valid surety code and the bond reference number.

The bond reference number is the unique serial number issued by the surety that appears

on the bond for the surety company’s tracking purposes. This number ensures that CBP

will not receive the same bond for multiple transactions.

Step 2: After CBP has received and accepted the ISF, the ISF filer will receive a unique

ISF transaction number from CBP. The ISF Importer, or her agent, must affix a legible

copy of the ISF transaction number (e.g., typed and font size 12) onto the Appendix D

stand-alone ISF bond.

Step 3: An electronic copy of the bond containing the unique ISF transaction number

must be created in a .pdf or .tif format and e-mailed to the [email protected]

mailbox within 12 hours of receipt of the unique ISF transaction number.

The subject line of the e-mail must begin with “ISF” followed by the unique ISF

transaction number (i.e., ISF- ABC-12345678910). Only one bond should be sent

per transmission.

8. How should the ISF Importer or his/her agent provide a copy of the Appendix D stand-alone

continuous ISF bond to CBP?

Appendix D stand-alone continuous ISF bonds must be submitted to and approved by

CBP’s Office of Administration in advance of the filing of an ISF. Once approved, CBP

will record the bond information and issue a unique bond identification number.

Upon the filing of an ISF, the ISF Importer or his/her agent must denote the usage of the

Appendix D stand-alone continuous ISF bond on the ISF by identifying either bond

activity code 16 or bond type 8 (continuous) and the importer ID number against which

the bond was recorded.

E. Exemptions:

1. I do not have to secure my informal entry with a bond today. Will CBP provide for any

exemptions to the bond requirements for the ISF?

The Interim Final Rule does not provide any exemptions to the bond requirements.

However, as a matter of policy, certain types of ISF coded transactions will not require a

bond to cover the ISF filing requirements. The bond requirements have been waived for

the following ISF coded transactions:

Type 3- Household Goods/Personal Effects

Type 4- Government and Military

Type 5- Diplomatic

Type 6- Carnets

Type 9- International Mail

Type 11- Informal Shipments

(See also CODED TRANSACTIONS)

F. Sufficiency:

1. I filed an ISF and my customer’s bond was deemed to be insufficient. Who should I contact

at CBP?

The trade may contact the Revenue Division directly at (317) 614-4880 or send an email

to [email protected]. Be sure to include your contact information as well as

the importer number and the bond number in any correspondence.

BULK and BREAK-BULK

(See also EXEMPTIONS)

1. Existing rules exempt bulk and some break-bulk cargoes (e.g., most forest, steel products)

from the 24 Hour Rule reporting requirements. Please advise if these commodities are exempt

from the new 10+2 rules as well.

Bulk cargo is exempt from the ISF, vessel stow plan, and container status messages

requirements.

Break-bulk shipments, while exempt from the vessel stow plan and CSM requirements,

require the filing of an ISF.*

For the purposes of the Importer Security Filing rule, the following definition will be

used for bulk cargo:

“Homogenous cargo that is stowed loose in the hold and is not enclosed in any

container such as a box, bale, bag, cask, or the like. Such cargo is also described as bulk

freight. Specifically, bulk cargo is composed of either: (A) free flowing articles such as

oil, grain, coal, ore, and the like which can be pumped or run through a chute or handled

by dumping; or (B) uniform cargo that stows as solidly as bulk cargo and requires

mechanical handling for lading and discharging.”

* CBP, Cargo and Conveyance Security (CCS), has determined that the following list of

commodities and commodity types can be classified as bulk cargo. To be classified as

bulk, this cargo may not be containerized and must be easily identifiable as laden on the

vessel. Any bundling of the following commodities must only be for the purposes of

securing the cargo. This list may be changed and updated as deemed appropriate by

CBP.

• Coils of steel and other metals

• Rails of steel and other metals

• Wire rods of steel and other metals (may be coiled or flat)

• Ingots of metal (precious or otherwise)

• Round bars of steel or other metal

• Deformed Bars/Rebars (of metal)

• Plates (of metal)

• Billets (of metal)

• Slabs (of metal)

• Pipes (of metal)

• Beams (of metal)

• Tubes/Tubing (of metal)

• Angles, shapes and sections (of metal)

• Sheets (of metal)

• Expanded metal

• Flat bars (of metal)

• Strand wire (of metal)

• Sawn Timber/Lumber as a commodity (not as packaging material)

• Paperboard/Fiberboard/Plywood as a commodity (not as packaging material)

• Paper products as commodity (wood pulp, newsprint and paper rolls and not as

packaging material)

• Certain perishable goods, not in boxes, bags or containerized, and not frozen, but

laden and stowed in a way similar to other types of bulk cargo (includes seafood and

produce)

• Blooms (similar to billets and of metal)

• Anodes/Cathodes, in sheets only (may be corrugated)

2. Existing rules exempt bulk and certain break-bulk cargoes (e.g. most forest and steel

products) from the 24 hour timing requirements of the 24 Hour Manifest Rule. Please advise if

these shipments are exempt from the new rules as well.

Break-bulk cargo that is exempt from the timing requirements of the 24 Hour Rule is

automatically exempt from the timing requirements of the ISF. ISFs for break-bulk cargo

that is exempt from the timing requirements of the 24 Hour Rule must be filed no later

than 24 hours prior to arrival.

Only carriers may apply for and receive an exemption to the 24 Hour Manifest Rule

for break-bulk cargo.

Please review the latest information on the 24 Hour Manifest Rule, including definitions

of bulk and break-bulk cargo at the following link:

Automated Manifest System X.12 filing:

https://www.cbp.gov/document/technical-documentation/ace-ocean-manifest-309-

importer-security-filing

The preferred method of requesting an exemption is through email. Requests may be

submitted to: 24HOUR-[email protected]

Please ensure that all e-mail clearly references “24 Hour Exemptions” and the CBP

Exemption Application number, if assigned.

Exemption requests may be mailed to U.S. Customs and Border Protection, National

Targeting Center – Cargo Division, Attention: NTC-MTU/CSI, 24-Hour Break Bulk

Exemption Request, 22330 Glenn Dr., Sterling, VA 20598.

Generally, exemption processing takes approximately two to three weeks for a complete

review.

The following information should be supplied in order to be considered for an exemption

(per 19 CFR 4.7(b)(4)(ii)(A)):

• The carrier’s IRS number

• The source, identity, and means of packaging or bundling of the commodities being

shipped

• The ports of call, both foreign and domestic

• The number of vessels the carrier uses to transport break-bulk cargo, along with the

names of the vessels and their International Maritime Organization numbers

• The list of the carrier’s importers and shippers, identifying any who are members of

C-TPAT (Customs-Trade Partnership against Terrorism)

CBP reserves the right to request any additional information it deems necessary and

appropriate to ensure adequate compliance with 19 CFR 4.7(b)(4) and to perform

necessary national security risk analysis.

Note: Any cargo stowed in containers, including containers referred to as ship’s

convenience, will be considered general cargo. No such containerized cargo will be

exempt from the manifesting reporting requirements. For example, palletized boxes of

bananas (not loose or loaded directly into a hold) stowed in shipping containers will be

treated the same as all containerized cargo requiring information to be submitted 24 hours

prior to loading.

3. Is an ISF required for roll-on roll-off (Ro-Ro) cargo?

Yes. Ro-Ro cargo is considered break-bulk and thus requires an ISF.

4. My question is regarding break-bulk cargo, specifically Chilean produce. We handle fruit

that is imported on break-bulk vessels. Many times the holds of the vessel are filled to

capacity. So the excess produce is loaded into ship's convenience (meaning that although the

importer did not book containers, the steamship line loaded the fruit in containers), which are

lashed on the deck. Is the fruit in the containers (on the break-bulk vessel) still considered break-

bulk, exempt to the 24-hours prior to loading; or is it now considered containerized, subject to

the 24-hours prior to loading?

Cargo placed in a container, even for ship’s convenience, is containerized cargo and

requires an ISF. This is consistent with CBP’s advance cargo declaration requirements as

per the Trade Act of 2002 for cargo stored for ship’s convenience.

5. Does this new rule engage the shipment and imports of liquid cargoes (mainly crude oil) to

ports or unloading offshore designated areas of the U.S. or does it only affect the import of

containerized cargoes?

Bulk shipments (dry or liquid) are outside the scope of the rulemaking.

CARNETS

1. I am curious as to how containerized import shipments traveling under a carnet are to be

handled with regard to Commodity HTS numbers. Goods shipped under a carnet are required to

be described on the General List, which is part of the carnet, but does not require the application

of HTS numbers. When the final rule is ultimately in effect, will carnet goods now require

classification pre-shipment?

Carnets are not exempted from the ISF requirements, including the six-digit HTS

number.

2. What will the coded transaction for carnets look like? Will carnets need to be bonded?

Carnets can be handled using a Type 06 ISF filing. In most cases, CBP expects that a

U.S.-based agent will act as the ISF Importer on behalf of the actual ISF Importer. Bonds

are not required for these types of transactions.

For example:

ISF Type 06 Carnet Filing Guidelines

ISF Filer: ABI or ACE

ISF Type: 06 (Carnet)

Carnet Issuing Country: ISO Country Code (e.g., U.S.)

Carnet Number: Required for U.S. (option for non-U.S.)

ISF Importer: Agent or Importer IRS number, CAN, SSN

ISF Bond Holder: Exempt per policy

Bill of Lading Numbers(s): SCAC/bill number(s) of the lowest bill of

lading recorded in ACE

______________________________________________________________________

1. Importer of Record Number: Agent or Importer IRS number, CAN, SSN (CBP will not

permit the use of a passport number in lieu

of an IRS number, CAN, or SSN.)

2. Consignee Number: “U.S. rock band” IRS number, CAN, SSN, or passport

number, country of issuance and date of

birth

3. Buyer (Owner): “U.S. rock band” Name and address or IRS number or SSN if

already on file with CBP (via CBP Form

5106)

4. Seller (Owner): “U.S. rock band” Name and address or IRS number or SSN if

already on file with CBP (via CBP Form

5106)

5. Ship-to Parties: Name and Addresses of locations to be

visited in the U.S. (e.g., “Las Vegas

Casino”)

6. Manufacturer (Supplier): “U.S. rock band” Name of company owning the goods and

last foreign address

7. Country of Origin: ISO codes of all countries previously visited

with under this carnet

8. HTS Codes: Generic 6-digit HTS codes that describe the

general nature of the goods:

For traveling theaters and trade shows,

HTSUS codes of: 95089000 “Merry-go-

rounds, boat-swings, shooting galleries and

other fairground amusements; traveling

theaters; parts and accessories thereof” and

90230000 “Instruments, apparatus and

models, designed for demonstrational

purposes, unsuitable for other uses, and

parts and accessories thereof” are accepted

For rock bands, use 9208900040 for

Musical instruments NSPF

9. Consolidator (Stuffer): Follow normal requirements

10. Container Stuffing Location: Follow normal requirements

CLIENT REPRESENTATIVES (CBP)

1. Who do we contact at CBP if we are having system problems?

Parties should contact their assigned CBP Client Representative if they have any

questions or are experiencing problems. If one has not yet been assigned, please send e-

mail to gmb.clientrepoutreach@cbp.dhs.gov.

CODED TRANSACTIONS

CBP has programmed its system to accept 11 different ISF-10 Transaction types. More types

may be added as needed.

01 Standard This transaction type covers the vast majority of commercial

shipments.

02 Ship-To/To Order Should be used for shipments that have not yet been sold to a

buyer in the U.S. This is typically used for commodities shipments

(e.g., coffee beans, cocoa, etc.).

03 HHG/PE Should be used for all household goods and personal effects

shipments. This includes shipments for returning military

members, other U.S. government personnel and their families.

No bond is required.

04 Gov’t & Military Only used for actual government or military shipments and not the

personal effects or household goods of individual government

personnel. No bond is required.

05 Diplomatic To be used only by foreign entities entitled to diplomatic

immunity. Returning U.S. diplomatic personnel are not entitled to

use this transaction type. No bond is required.

06 Carnet Covers shipments arriving under a carnet.

No bond is required.

07 U.S. Goods Reserved for shipments containing solely U.S. Goods Returned.

08 FTZ Shipments Reserved for shipments going into a Foreign Trade Zone.

09 International Mail Reserved for USPS mail shipments. No bond is required.

10 OCS Shipments Reserved for shipments arriving from a U.S. outer continental shelf

point or from vessels operating over a U.S. OCS point (e.g. rigs,

derrick barges, seismic vessels).

11 Informal Reserved primarily for low-value shipments where formal entry is

not required. No bond is required.

Sub Codes:

01 Section 321

02 Informal under $2,500

03 General Note 3(e)

A. Regular Shipments (ISF Type 01):

1. I noticed there are several types of security filings. Which one should I use?

The answer depends on the type of entry at issue. The most common ISF transaction

type is the Type 01, which is for most consumption entries. This is also the default ISF

type. However, shipments that are expected to be sold prior to U.S. arrival should be

filed under the ISF Type 02, also known as the Ship-to/To Order ISF.

B. Ship-to/To Order Shipments (ISF Type 02):

1. How do I handle shipments sold on the water?

The ISF will need to be updated if the shipment is sold in transit. At a minimum, the ISF

Importer must notify CBP that the goods have been sold, and the party must update the

Buyer (Owner) field and any other fields of which they are aware. The ISF Importer

remains liable for the timing and accuracy of the ISF filing.

C. Household Goods and Personal Effects (ISF Type 03):

1. Can CBP please explain in more detail how household goods and personal effects shipments

can be handled? I act as an agent for several hundred of these shipments per month. Typically,

these shipments are on one bill of lading and are co-loaded in the same container. Can I provide

my own IRS number as the Importer of Record number as long as I provide my clients

information in the Consignee number field?

Household goods (HHG) and personal effects (PE) can be handled by using a coded

transaction Type 03 filing. In this question, the agent becomes the ISF Importer and

would provide its own Importer of Record number as long as all of the actual consignees

are properly identified within the ISF.

Note: CBP has noted that some of the SSNs provided to date have been false (e.g.,

begins with 000). Consequently, CBP has enhanced the system edits and now rejects all

SSNs that are clearly fictitious.

Note: An IRS number or CAN may be provided for the ISF Importer and/or the Importer

of Record as long as it has been previously registered with CBP (CBP Form 5106). If a

social security number (SSN) or passport number is provided for the ISF Importer

and/or the Importer of Record, the full name and date of birth must also be

provided.

Please note that this type of filing should also be used for household goods and personal

effects shipments for returning members of the U.S. military, other U.S. government

agencies, and their families. U.S. citizens working in a diplomatic capacity abroad must

also meet these requirements. (See also: DIPLOMATIC SHIPMENTS)

2. Can the Type 03 HHG/PE coded transaction be used for personal-use automobiles?

Yes. For automobiles or motorcycles, use an HTS from Chapter 87 such as 8703.21

(autos) and 8711.30 (motorcycles).

3. I purchased some large souvenirs on a recent vacation overseas and was not able to take them

on the airplane with me. The bronze statues I purchased are for my own personal use and not for

resale. Can I file a Type 03 ISF for these types of non-commercial shipments?

Yes. The Type 03 ISF can be used to cover non-commercial shipments of this nature.

ISF Type 03 HHG/PE Filing Guidelines

ISF Filer: ABI or ACE

ISF Type: 03 HHG/PE

ISF Importer: Agent or Importer IRS number or CAN is permissible if

previously registered with CBP (CBP Form

5106)

OR valid SSN and full name and date of

birth

OR full name, passport number, country of

issuance, and date of birth

ISF Bond Holder: Exempt per policy

Bill of Lading Numbers(s): SCAC/bill number(s) of the lowest ACE bill

of lading number(s)

______________________________________________________________________

1. Importer of Record Number: Agent or Importer IRS number or CAN is permissible if

previously registered with CBP (CBP Form

5106)

OR valid SSN and full name and date of

birth

OR full name, passport number, country of

issuance, and date of birth

2. Consignee Number for John Smith Valid SSN XXX-XX-XXXX

Plus full name and date of birth

OR full name, passport number, country of

issuance, and date of birth

Consignee Number for Jane Smith Valid SSN YYY-YY-YYYY

Plus full name and date of birth

OR full name, passport number, country of

issuance, and date of birth

Consignee Number for Jan Doe Valid SSN ZZZ-ZZ-ZZZZ

Plus full name and date of birth

OR full name, passport number, country of

issuance, and date of birth

3. Buyer (Owner): Owner’s full name and new address in the

United States

OR IRS number or SSN if already on file

with CBP (via CBP Form 5106)

4. Seller (Owner): Owner’s full name and last foreign

address

5. Ship-to Parties: Generally, the importer’s new address in the

United States

6. Manufacturer (Supplier): Owner’s full name and last foreign

address

7. Country of Origin: Country code from Owner’s last foreign

address

8. HTS Codes: Generic 6-Digit HTS codes that describe the

general nature of the goods:

Use 9804.00 for household goods and

personal effects

Use 9805.00 for personal effects of U.S.

Government extended-duty employees and

family or evacuees

9. Consolidator (Stuffer): Follow normal requirements

10. Container Stuffing Location: Follow normal requirements

D. Government and Military

E. Diplomatic

F. Carnets

G. U.S. Goods Returned

H. FTZ Shipments

I. International Mail Shipments

J. Outer Continental Shelf (OCS) Shipments

K. Informal Shipments

The importing public has requested that CBP develop a specific coded transaction type for

informal entry types and to provide some relief to the bonding requirements for these shipments.

CBP has agreed to this, but with specific stipulations. Importers using the ISF Type 11 coded

transaction type will need to provide a sub-code, as well as an estimated value (U.S. dollars),

estimated quantity (smallest external packaging units), and estimated weight (kg or lbs.) of their

shipment. A bond will not be required to cover the ISF requirements for eligible shipments.

Valid Sub Code(s)

01 Section 321 Shipments Total value under $800

02 Informal Shipments Total value $2,500 or less

03 General Note 3(e) Shipments See note below:

Note for Sub-type 01:

Waste, garbage and textile shipments are not generally eligible for usage of the Section

321 clearance and therefore are not eligible for this sub-code on the ISF.

Note for Sub-type 02:

Quota entries valued at $250 or more are generally not eligible for informal entry status

and therefore are not eligible for this sub-code on the ISF.

Note for Sub-type 03:

The General Note 3(e) exemptions include:

 Corpses and accompanying coffins and flowers

 Undeliverable articles returned within 45 days and which have remained

in the custody of the carrier or foreign customs service

 Aircraft parts or equipment removed from U.S. registered aircraft in

international traffic because of accident, breakdown or emergency and

returned within 45 days of removal

CONFIDENTIALITY

1. Will any of the new data that is being submitted be considered to be part of the carrier

manifest and thereby become public record? Does CBP have a form that can be filled out to

request confidentiality of ISF information?

ISF information is not considered part of the carrier manifest. Pursuant to 19 CFR

103.31a, ISF information that is electronically presented to CBP for inbound vessel cargo

is per se exempt from disclosure under §103.12(d), unless CBP receives a specific

request for such records pursuant to §103.5, and the owner of the information expressly

agrees in writing to its release.

(Also see: POWER OF ATTORNEY)

2. Will the importer have access to carrier’s data (CSMs and stow plans)?

No.

CONTACT INFORMATION (CBP)

1. What type of assistance will CBP provide the trade to help us through this new process? Will

there be a phone number available for general help?

CBP will provide assistance to the trade via extensive outreach and postings on the

CBP.gov website. In addition, National Account Managers and Client Representatives

are available to assist the trade. Parties may submit questions about the application of the

new requirements to CBP via [email protected]. Questions relating

to specific facts and circumstances of a prospective transaction can be the subject of a

ruling request under Part 177 of the CBP regulations.

CONTAINER STATUS MESSAGES (CSM)

1. How do you know that the repaired container will eventually be scheduled for the U.S.? How

would this reporting requirement be complied with? Is the repair only required to show a CSM

when the container is issued against a booking?

The decision of whether a container is destined to arrive within the limits of a port in the

United States is made by the carrier.

CRUISE VESSELS

1. Are ISFs required for non-bulk cargo carried on a passenger vessel?

Passenger vessels that are required to file cargo declarations (CBP Form 1302) must file

ISFs for the same cargo. However, ISFs are not required for ship’s equipment.

2. Are vessel stow plans required for passenger vessels?

A vessel stow plan is required if there are containers onboard the vessel.

3. How will vessel supplies for immediate exportation goods be handled? For example, liquor

being stored in an FTZ on U.S. soil being laden on an outgoing vessel.

Domestic cargo (whether of U.S. origin, or of foreign origin and having been formally

entered), including cargo intended for repair or emergency work, that is transported

between CBP ports, or other places within the customs territory of the United States,

including at an OCS facility, is not subject to Importer Security Filing requirements.

DATA ELEMENTS (GENERAL)

1. In many of our transactions, a single entity may be the same for several of the different

required ISF elements. For instance, the “Seller (Owner) Name and Address” might be the same

as the “Manufacturer (Supplier) Name and Address”. Likewise, the “Buyer (Owner) Name and

Address” might be the same entity as the “Importer of Record Number”. Is it ok to repeat the

same information if the entities are the same?

Yes. If the information is exactly the same, it may be provided multiple times to cover

the required ISF elements.

DATA ELEMENTS (SPECIFIC)

A. Importer of Record Number

1. Can the importer of record number be a CBP assigned number?

Yes. The IRS number, EIN, SSN, or CAN of the entity liable for payment of all duties

and responsible for meeting all statutory and regulatory requirements incurred as a result

of importation must be provided. However, the consignee number is the IRS number,

EIN, SSN, or CAN of the individual(s) or firm(s) in the United States on whose account

the merchandise is shipped.

2. What identification number is required for parties without U.S. social security numbers

shipping household goods?

In this instance, the passport number, passport country of issuance, and date of birth will

be accepted.

3. Can a foreign entity be identified as the Importer of Record Number?

Yes. However, a U.S. entity must be provided for the consignee number element.

B. Consignee Number

1. What identification number is required for parties without U.S. social security numbers

shipping household goods?

In this instance, the passport number, passport country of issuance and date of birth will

be accepted.

2. The ISF-10 record asks for a Consignee. According to the ISF Implementation Guide, for

unified entry, the EI-10 record is used to report the Ultimate Consignee, not Consignee. Are we

to presume that the Ultimate Consignee and Consignee are the same?

Yes, in this instance the Ultimate Consignee and Consignee must be the same.

C. Ship-to Party

1. If the container has to be de-vanned in more than one location (i.e. container does multiple

stops after arriving in the U.S. and drops cargo off at each location), does 10+2 require listing of

all locations for the ship to addresses? You may see this scenario where it is one company but

has multiple divisions underneath it. Thus, there would be only one BOL reflecting the Importer

of Record (IOR) but several separate divisions under the one IOR. What would CBP want to see

as the ship to location—the first ship-to location or all?

Pursuant to 19 CFR 149.3(a)(6), the name and address of the first deliver-to party

scheduled to physically receive the goods after the goods have been released from

customs custody must be provided. ISF Importers are not required to provide subsequent

ship-to parties; however, they may do so if they choose.

2. Who should be listed as the ship-to party when a shipment is shipped to a distribution facility

that is owned by one company and operated by another related company?

Pursuant to 19 CFR 149.3(a)(6), the name and address of the first deliver-to party

scheduled to physically receive the goods after the goods have been released from

customs custody must be provided. The party physically receiving the goods must be

provided and not an entity that merely owns the facility.

3. Please provide clarification regarding the data element “ship-to name and address”. It would

be helpful to have explanatory examples. The requirement is for the name and address of the

first deliver-to party scheduled to physically receive the goods after the goods have been

released from customs custody.

Please address the following scenarios:

a. Full container load (FCL) cargo clears prior to arrival at the port of discharge. Is the

terminal/pier the ship-to, since the cleared freight is no longer in customs custody? How

would the ISF filer know this 24 hours prior to lading?

In this scenario, the terminal was not the first deliver-to party scheduled to

physically receive the goods after the goods have been released from customs

custody. Rather, the party who was scheduled to physically receive the goods at

the time of the ISF filing must be provided.

b. FCL cargo moves in-bond to an inland point by rail. After clearance at the inland port,

the container is delivered to the ultimate consignee. Is the ship-to party the railroad,

since they receive the cargo first after the freight leaves the pier, or is it the ultimate

consignee since they receive the cargo first after Customs clearance?

The bonded carrier should not be provided as the ship-to party. In this example,

the identity of the ultimate consignee should be provided as the ship-to party.

c. FCL or LCL cargo moves on a Permit to Transfer to a Container Freight Station (CFS)

warehouse for loading to trucks for delivery. The cargo clears Customs while at the

CFS. Is the ship-to the CFS, or is it the ultimate consignee?

The identity of the first deliver-to party scheduled to physically receive the goods

after the goods have been released from customs custody must be provided. In

this instance, CBP wants the ultimate consignee’s physical address where the

goods are scheduled to be received.

D. Manufacturer (Supplier) Name/Address

1. We import containers with thousands of parts, potentially having literally hundreds of

different manufacturers, from a related party who, in turn, purchases the parts from those

manufacturers. These parts may be commingled prior to importation. On the ISF, can we

provide the identity of our related party to fulfill the Manufacturer (Supplier) ISF requirement as

this is the party from whom we actually buy the parts or do we need to list all the manufacturer's

individually?

The party who supplied the goods can be provided as long as that party is a separate legal

entity from the ISF Importer. If both of these parties are the same entity, the identity of

the party who last manufactured, assembled, produced, or grew the commodity or the

party who supplied the finished goods to the ISF Importer must be provided. Generally,

the manufacturers provided on the CBP Form 3461 will satisfy the ISF requirement.

2. Please advise if we need to submit both the manufacturer and the supplier info on the 10+2

ISF filing. Or will the supplier data be sufficient?

The identity of the entity that last manufactures, assembles, produces, or grows the

commodity or the name and address of the party supplying the finished goods in the

country from which the goods are leaving must be provided. However, CBP would

prefer that the identity of the actual manufacturer be provided where that entity is known.

3. Can the manufacturer (supplier) be a U.S. company?

The manufacturer (supplier) can be U.S. a company if the party that last manufactured,

assembled, produced, or grew (or supplied) the commodity is a U.S. company.

E. Country of Origin

1. If the merchandise is assembled in one country, but parts are from many other countries,

which country of origin do I list?

Generally, the country of origin for the imported product that is provided on the CBP

Form 3461 will satisfy the ISF requirements.

2. Can you advise if the country of origin needs to be linked to each Harmonized Tariff

Schedule of the United States (HTSUS) number or is it enough that the data is given

electronically against each part number?

The manufacturer (or supplier), country of origin, and commodity HTSUS number must

be linked to one another at the line-item level. This linking is similar to the CBP Form

3461 requirements. Line-item linking is required at the ISF shipment level and not at the

invoice, container, parts or bill of lading level.

F. Commodity HTS-6

1. When you talk about line-item linking requirement, are you talking at the HTS 6-digit level or

at a SKU level on the commercial invoice from the manufacturer/supplier? I am asking as we

have shipments from one manufacturer/supplier that might contain 100 different SKUs but

would only result in five HTS numbers.

If the 100 different SKUs result in just five HTS numbers at the 6-digit level, the ISF

Importer or its agent may provide the five HTS numbers. However, the manufacturer (or

supplier), country of origin, and commodity Harmonized Tariff Schedule of the United

States (HTSUS) number must be linked to one another at the line-item level. This linking

is similar to the CBP Form 3461 requirements. Line-item linking is required at the ISF

shipment level and not at the invoice, container, parts or bill of lading level.

2. Parts: If an importer of parts brings in container loads of thousands of parts with multiple

manufacturers, countries of origin, and HTSUS numbers, does the importer, upon filing the ISF,

have to show every part’s HTSUS number or can they show a general number such as

8714.190060 which is parts and accessories of motorcycles? The exact parts in the shipment

may not be known upon filing the ISF and since 8714.190060 is specifically parts and

accessories of motorcycles, is it acceptable?

The duty/statistical reporting number under which the article is classified in the HTSUS

must be provided. The HTSUS number must be provided to the 6-digit level. The ISF

Importer can submit an initial response or responses based on the best available data at

the time of the filing. However, the ISF must be updated as soon as more precise or more

accurate information is available in no event less than 24 hours prior to arrival at a U.S.

port (or upon lading at a foreign port that is less than a 24-hour voyage to the closest U.S.

port).

3. How many HTS digits are required for foreign cargo remaining on board (FROB)?

The commodity HTSUS number for FROB cargo must be provided to the 6-digit level.

The HTSUS number may be provided to the 10-digit level.

4. Garments on hangers: At the time of shipping, our electronic purchase orders that we provide

to our overseas third-party logistics provider do not specify when garments will ship with

hangers. Upon entry, however, our U.S. customs brokers have this information and classify the

hangers separate from the garments because they qualify for the lower duty treatment. For ISF

purposes, do we need to provide the 6-digit HTS number for the hangers in addition to the HTS

number for the garments that are hanging on them?

The ISF needs to include the 6-digit HTS number for the hangers if the ISF Importer is

aware of the existence of the hangers. If the ISF Importer is initially unaware that the

hangers are shipped with the garments, then the ISF Importer should update the ISF as

soon as they become aware of this information.

G. Container Stuffing Location

1. If a single container is stuffed in multiple locations, must I enter all locations into the ISF?

Yes. When a container is stuffed at more than one location and/or more than one

container is on a single bill of lading, all of the stuffing locations for the goods listed on

the bill of lading must be provided.

2. The interim final rule states that for break bulk cargo the Container Stuffing Location should

be the party that made the goods "ship-ready." This term is somewhat vague when it comes to

the shipping of motor vehicles on Ro-Ro vessels. Does "ship-ready" refer to the preparation for

transport of the vehicle such as the application of protective tape and suspension blocks, or does

it refer to the actual movement onboard the vessel and lashing of the vehicle?

Ship-ready refers to the location(s) where the cargo is made ready (taped, banded,

packaged, etc.) to be laden on the vessel. This could be the factory, terminal, intermediate

warehouse, or other location.

3. I need a simple way to explain what Container Stuffing Location and Consolidator (Stuffer)

mean to my foreign shippers. Do you have anything that explains exactly what these two data

elements are, and how my shippers can obtain the information, in simple terms?

The container stuffing location(s) are the physical location(s) where the goods were

stuffed into the container. This does not mean the location of the goods within the

container. For break bulk shipments, this is the physical location(s) where the goods

were made ship-ready.

The consolidator (stuffer) is the party who stuffed the container or arranged for the

stuffing of the container. For break bulk shipments this is the party who made the goods

ship-ready or arranged for the goods to be made ship-ready.

4. An export shipment is loaded into a container at a facility in Germany in which the brick and

mortar, as well as the goods in the facility, are owned by Company AG. However, the facility is

operated by a related firm, Company AG Logistics Services. Who would be listed as the

Container Stuffing Location for the ISF; Company AG or Company AG Logistics Services?

Provide the name of the operator of the facility and the address of the facility where the

goods were stuffed into the container or made ship-ready.

H. Consolidator (Stuffer) Name/Address

1. If there are multiple stuffing locations and there are multiple consolidators, do all

consolidators need to be listed? An example would be an NVOCC doing a milk run where it

stops at multiple locations and the container is stuffed at each location by a different party.

Would all stuffers need to be listed for just the party who arranged for the stuffing?

In this scenario, the name of the party that arranged for the stuffing of the container

should be provided.

2. Who would be shown as the Consolidator or Stuffer for a “Shipper Loaded” Container that is

shipped by a manufacturer directly with the steamship line?

If the manufacturer is the party that stuffed the container or arranged for the container to

be stuffed, then the manufacturer is the consolidator (stuffer).

3. If I have one shipment going to one importer that has multiple containers which are stuffed by

various consolidators, do I have to list them all as part of my ISF?

Yes. It is important to note that there can be more than one consolidator involved in a

transaction. CBP requires that if multiple consolidators are involved (e.g., some co-load

situations) then multiple consolidators need to be provided as part of the ISF.

UNIQUE ISF-5 DATA ELEMENTS

I. Foreign Port of Unlading

1. Foreign port of unlading is defined as the port code for the foreign port of unlading at the

intended final destination. How should a location be reported when the location is not a port or

when there is no port code associate with the destination?

If the intended final destination is not a port, or if there is no port code associated with

the final destination, provide the nearest Schedule K code or UN/LOCODE.

2. A vessel carrying transit cargo destined for Mexico departs from Hong Kong and discharges

said cargo in Los Angeles, CA, USA. The cargo is then put on a truck bound for Laredo, TX,

USA. The cargo exits the U.S. and enters Mexico at Nuevo Laredo, Mexico. The final

destination of the cargo is Mexico City, Mexico.

What do we use for the Foreign Port of Unlading?

For shipments that are being exported to Canada or Mexico via truck or rail, the

UN/LOCODE of the first foreign port of entry (or nearest city) after export from the

United States may be used; in this case, MX LRD (the code for Nuevo Laredo) would be

acceptable.

J. Place of Delivery

1. A vessel carrying transit cargo destined for Mexico departs from Hong Kong and discharges

said cargo in Los Angeles, CA, USA. The cargo is then put on a truck bound for Laredo, TX,

USA. The cargo exits the U.S. and enters Mexico at Nuevo Laredo, Mexico. The final

destination of the cargo is Mexico City, Mexico. What do we use for the Place of Delivery?

In this case, the known place of delivery is Mexico City, Mexico (MX MEX)

DIPLOMATIC SHIPMENTS (see CODED TRANSACTIONS)

1. Can a returning U.S. diplomat, U.S. embassy personnel or other U.S. citizens working on

behalf of the U.S. government use the Diplomatic Type 5 coded transaction?

No. This shipment type is reserved for representatives of foreign governments and

members of their families and their baggage and effects as provided for in 19 CFR

148.82.

Returning U.S. personnel and their goods are not considered diplomatic shipments and

are not eligible to use the Type 5 coded transaction.

2. Do bona fide diplomatic shipments require a bond to cover the ISF requirements?

No.

3. What does the diplomatic type coded transaction look like?

Example of an ISF for a diplomatic shipment:

ISF Type 05 Diplomatic Shipment Guidelines

ISF Filer: ABI or ACE

ISF Type: 05 Diplomatic

ISF Importer: Agent or Importer IRS number of Agent or CAN of the foreign