What Is ISF 5? Filers, Data Elements, and Deadlines

An ISF 5 is a streamlined Importer Security Filing that requires only five data elements, transmitted electronically to U.S. Customs and Border Protection for ocean cargo that touches a U.S. port but never enters U.S. commerce. It covers three narrow categories of transit shipments: Freight Remaining on Board, Immediate Exportation, and Transportation and Exportation cargo. Because these goods are not being imported, CBP does not need the buyer, seller, and manufacturer detail that a standard ISF 10+2 collects. Missing the filing, or getting it wrong, exposes the responsible party to liquidated damages of $5,000 per violation and to cargo holds that can stall a vessel at either end of its voyage.

When an ISF 5 Applies

Three shipment types trigger the ISF 5 requirement, and they share one feature: the cargo passes through U.S. port infrastructure without being entered into U.S. commerce.

Freight Remaining on Board (FROB) is cargo that stays aboard the vessel while it calls at a U.S. port on the way to a foreign destination.
Immediate Exportation (IE) cargo arrives at a U.S. port and is exported directly to another country without entering U.S. commerce.
Transportation and Exportation (T&E) cargo arrives at one U.S. port, moves overland through the country under bond, and exits through a different U.S. port bound for a foreign destination.

If a shipment originally destined for a U.S. consignee is diverted by the carrier and becomes FROB, an ISF 5 is still required. The carrier or NVOCC responsible for the diversion must file within 24 hours of the announced change.

Bulk and Break Bulk Cargo

Bulk cargo is exempt from ISF filing entirely. If the shipment qualifies as bulk under the cargo declaration rules, no ISF 5 is needed.¹

Break bulk cargo still requires an ISF 5, but the timing shifts. Instead of filing 24 hours before lading at the foreign port, the filer must submit 24 hours before the vessel arrives in the United States.¹ Containerized cargo on the same vessel still follows the standard 24-hours-before-lading rule.

Who Must File

Responsibility depends on the shipment type. For FROB, the carrier or non-vessel operating common carrier that issued the bill of lading has to file. For IE and T&E shipments, the party filing the in-bond entry documentation must also submit the ISF 5.² In practice, NVOCCs and booking agents handle most ISF 5 filings because the required data centers on booking and routing information they already hold.

A licensed customs broker can file on the responsible party’s behalf, but the broker must hold a written power of attorney from the principal. The power of attorney has to be kept in English and retained for the length of the agency relationship. After revocation, both the original power of attorney and the revocation letter must be kept for five years.³

The Five Data Elements

Each ISF 5 is filed at the lowest bill of lading level recorded in CBP’s Automated Manifest System. If a house bill of lading exists, the filing happens at that level rather than at the master bill.⁴ The five elements required under 19 CFR 149.3(b) are:

Booking party: the name and address of whoever reserved the cargo space on the vessel. A widely recognized commercial identification number can substitute for name and address.
Ship-to party: the first entity scheduled to physically receive the goods after they clear customs custody at the foreign destination.
Commodity HTSUS number: the Harmonized Tariff Schedule classification at a minimum of six digits, up to ten.
Foreign port of unlading: the port code for the foreign port where the cargo will be removed from the vessel at its final destination.
Place of delivery: the city code for the location where the carrier’s responsibility for the goods ends.

Most of this information already sits on the booking confirmation and bill of lading. The work is in transmitting it accurately and on time.

When to File

For IE and T&E cargo, the ISF 5 must be submitted no later than 24 hours before the cargo is loaded aboard the vessel at the foreign port. For FROB, the regulation requires submission “prior to lading” without specifying the 24-hour window, which in practice still means before the cargo is loaded at the foreign port.⁵

The pre-lading window gives CBP time to screen the manifest and, if the cargo raises security concerns, issue a “do not load” order at the foreign port before the vessel ever sails.

How to Submit

ISF 5 filings are transmitted electronically through CBP’s Automated Commercial Environment using the Automated Broker Interface.⁶ Filers using the ACE ISF portal must pre-register their identification numbers with CBP, either through an IRS employer identification number or a Social Security number. Registration can be completed at a local port of entry or by a licensed customs broker using CBP Form 5106.⁷

After transmission, the system returns an electronic acceptance message, followed by a bill-match message confirming that the filing aligns with the vessel manifest. If CBP flags a mismatch, the filer needs to correct it before the vessel can clear the U.S. port.

Bond Requirement

An active customs bond must be in place before filing an ISF 5. Without one, CBP cannot assess liquidated damages for a filing failure, but the agency can still withhold release or transfer of the cargo until it receives the required information and completes any review.⁸ Missing a bond doesn’t avoid consequences. It shifts them from money to operations.

Two bond structures work for ISF purposes. A single transaction bond covers one shipment and suits occasional filers. A continuous bond covers all activity across a 12-month period and is more cost-effective for regular filers. A continuous import bond already held under Activity Code 1 satisfies the ISF bonding requirement, so companies with one usually don’t need a separate ISF bond.

Penalties for Late, Missing, or Inaccurate Filings

CBP can assess liquidated damages of $5,000 per violation for a late, inaccurate, or missing ISF 5. The penalty applies separately to each type of failure, so a filing that is both late and inaccurate can generate $5,000 for the late submission and $5,000 for the inaccuracy, up to a maximum of $10,000 per ISF.⁸ The same $5,000 amount applies to failures to properly update or withdraw an ISF when circumstances change.⁹

Beyond the money, CBP has operational tools: “do not load” orders that stop the cargo from being placed on the vessel at the foreign port, domestic holds that block movement after arrival, and targeted physical examinations at U.S. ports. For serious or repeated violations, CBP can pursue additional statutory penalties under 19 U.S.C. 1595a(b) with headquarters approval.⁹

Mitigation

First-time violations don’t always draw the full $5,000. CBP’s mitigation guidelines allow port directors to reduce penalties based on the filer’s progress toward consistent compliance, the number of violations relative to total filings, and whether the inaccuracy stemmed from bad information provided by someone else in the supply chain. First-time penalties are often reduced to the $1,000 to $2,000 range when those factors apply.

Certified Tier 2 or Tier 3 members of the Customs-Trade Partnership Against Terrorism can receive up to 50 percent additional mitigation on top of any standard reduction.⁹ CBP will not grant relief if the violation compromised law enforcement objectives.

Recordkeeping

All records tied to an ISF 5 must be retained for five years from the date of entry or the date the filing was created.¹⁰ That covers the filing itself, supporting documents like the booking confirmation and bill of lading, and any correspondence about corrections or updates. Authorized agents also have to keep powers of attorney for the duration of the relationship and for five years after revocation.³ CBP can request these records at any time, and gaps in the file make mitigation much harder to secure if a violation surfaces years after the fact.

1
eCFR. 19 CFR 149.4 – Bulk and Break Bulk Cargo
2
U.S. Customs and Border Protection. Import Security Filing (ISF) – When to Submit to CBP
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eCFR. 19 CFR 149.5 – Eligibility to File an Importer Security Filing, Authorized Agents
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eCFR. 19 CFR 149.3 – Data Elements
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eCFR. 19 CFR 149.2 – Importer Security Filing Requirement, Time of Transmission
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U.S. Customs and Border Protection. ACE Automated Broker Interface (ABI) CBP and Trade Automated Interface Requirements (CATAIR)
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U.S. Customs and Border Protection. Importer Security Filing 10+2 Program Frequently Asked Questions
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U.S. Customs and Border Protection. Importer Security Filing and Additional Carrier Requirements 10+2 Program Update
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U.S. Customs and Border Protection. CBP Dec. 09-26 Guidelines for the Assessment and Cancellation of Claims for Liquidated Damages
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eCFR. 19 CFR Part 163 – Recordkeeping