Under U.S. Customs and Border Protection (CBP) Importer Security Filing (ISF) requirement goods shipped to, or through the United States will require an ISF filing 24 hours prior to vessel’s loading. ISF requirements become mandatory on January 26, 2010.
For cargo destined to the United States, US Customs requires 10 data elements known as the ISF-10, and for cargo passing through the US in the form of Freight Remaining on Board (FROB) or cargo intended to move through the US under a Transportation & Exportation (T&E) or Immediate Exportation (IE) bond, 5 data elements are required prior to vessel load, known as ISF-5.
As of April 12, 2018, the NVOCC is responsible for ISF-5 on FROB shipments and for TE or IE shipments, the goods’ owner, purchaser, consignee, or agent such as a licensed customs broker will need to file these 5 data elements 24 hours prior to vessel load:
In addition, information on ISF-5 can be found on the CBP website at:
https://www.cbp.gov/border-security/ports-entry/cargo-security/importer-security-filing-102