The ISF is the importer’s filing, but CBP enforces it through a bond. If you are deciding who files and what the filing needs, start with ISF filing requirements and the checklist . What the bond pays out when a filing goes wrong is on ISF late filing penalty ; the messages you will see are on ISF status codes .
Which bonds can secure an ISF
19 CFR 149.5(b) requires the ISF importer to possess one of these:
| Bond | Where it comes from |
|---|---|
| Basic importation and entry bond (activity code 1) | 19 CFR 113.62 |
| Basic custodial bond (activity code 2) | 19 CFR 113.63 |
| International carrier bond (activity code 3) | 19 CFR 113.64 |
| Foreign trade zone operator bond (activity code 4) | 19 CFR 113.73 |
| Importer security filing bond (activity code 16) | Appendix D to part 113 |
Per CBP’s FAQ, an ISF submission for ordinary shipments must be secured by one of the continuous bonds (activity codes 1, 2, 3, 4 or 16) or a single transaction bond (activity code 16), and the bond must be on file in ACE eBond when the ISF is created.
The ISF obligation sits in the bond conditions themselves. Under 19 CFR 113.62(j) and 113.63(g), the principal agrees to comply with the ISF requirements in part 149, and if it defaults, principal and surety jointly agree to pay liquidated damages of $5,000 for each violation.
Continuous or single transaction
- Continuous bond. CBP’s FAQ says an importer with a valid continuous activity code 1, 2, 3 or 4 bond has appropriate bonding to file an ISF and does nothing more; no rider is required. The FAQ says an importer does not need the stand-alone ISF bond to be an ISF importer. It may use any of those bonds as long as it is active on the date the ISF is created. A continuous importation bond also covers entries, so most regular importers already have the right one.
- Single transaction bond (STB). For an importer with no continuous bond, a single transaction ISF bond secures one shipment, identified by the ISF transaction number. CBP says the stand-alone single transaction ISF bond must be created and sent to CBP through eBond within 12 hours of receiving an accepted ISF, and the ISF must show activity code 16, bond type 9, the surety code and the surety’s reference number.
- Unified entry. When the ISF importer is also the importer of record and the ISF and entry go in one transmission, one bond must secure both. If it is an STB, its amount must be $10,000 higher than for the entry alone.
- Change after filing. The bond on an ISF can be changed from an STB to a continuous bond only if more than 24 hours remain before lading, and with the surety’s approval.
What CBP states about amounts
CBP’s FAQ says the Appendix D stand-alone ISF bond has a limit of liability of $10,000 for a single transaction bond, and a minimum of $50,000 for the continuous version. It says the amount of the ISF bond is not based on the value of the cargo, and that if collateral is required, CBP wants the full face amount of the bond ($10,000 for each ISF single transaction bond, $50,000 for the minimum continuous bond). Cash in lieu of a bond is an option under 19 CFR 113.40, per the FAQ.
What the bond costs you is not in any CBP source. The premium is a price set by the surety. CBP’s FAQ notes that a surety may have underwriting requirements or ask for collateral, particularly when the ISF is already late. Get quotes from sureties, or use your broker’s bond. We publish no premium figure.
Who must have one, and who is exempt
The interim final rule has no bond exemption. As a matter of policy, CBP does not enforce the bond requirement for these ISF transaction types: household goods and personal effects (type 3), government and military (4), diplomatic (5), carnets (6), international mail (9) and informal shipments (11). CBP’s FAQ adds that if the importer already has an activity code 1, 2, 3 or 4 bond, CBP may still claim liquidated damages against it.
If you do not have a bond, your agent may use its own. The agreement can be a power of attorney or similar document that makes clear the agent is granting you the authority to use the bond for ISF purposes. If an agent files on your behalf and posts its own bond, the agent agrees to have that bond charged for breaches.
Form 301
The bond is written on CBP Form 301, which CBP says was updated to include the stand-alone ISF bond, both single transaction and continuous. CBP’s FAQ says the choice between a bond with activity code 1 to 4 and an Appendix D bond is made between the principal and the surety, and CBP accepts either.
Whether you or your agent can file the ISF at all depends also on having the communication protocol CBP requires (149.5(a) ).
Frequently asked questions
Do I need a separate bond for the ISF?
Not if you have a valid continuous importation bond (activity code 1). CBP's FAQ says a party with a continuous activity code 1, 2, 3 or 4 bond has appropriate bonding to file an ISF, and no rider is needed.
What does an ISF single transaction bond cover?
The single transaction identified by the ISF transaction number. The stand-alone ISF bond in Appendix D to 19 CFR part 113 puts the liquidated damages at $5,000 for each violation.
How much does an ISF bond cost?
The surety sets the premium and it is not published by CBP. It varies by surety, by your import history, and by whether the surety asks for collateral. Get quotes from sureties or ask your broker.
Can my broker use its bond for my ISF?
Yes. If the ISF importer has no required bond, the agent submitting the ISF may post the agent's own bond (19 CFR 149.5(b)). The agent then agrees to have its bond charged for breaches of the filing.
Sources
- 19 CFR 149.5, Eligibility to file an Importer Security Filing, authorized agents
- 19 CFR 113.62, Basic importation and entry bond conditions
- 19 CFR part 113, Appendix D, Importer Security Filing Bond
- CBP, Importer Security Filing '10+2' FAQs, May 2023 (Bonds section)
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