ISF late filing penalty: what CBP can claim, and how it is mitigated

This page is about the consequences of a filing that is late or wrong. The rules for what to file and when are on ISF filing requirements and the ten-element checklist . If you are looking at a message from CBP’s system, see ISF status codes . The bond that the claim is charged to is on ISF bond .

What counts as late, inaccurate or incomplete

Late. Under 19 CFR 149.2(b) , eight elements are due no later than 24 hours before the cargo is laden at the foreign port. CBP’s FAQ says an ISF is late if it is filed less than 24 hours before lading, and that in practice CBP measures timeliness from the vessel departure date minus 24 hours.
Inaccurate. The importer must update the filing if information changes or better information becomes available before the goods enter the port limits (149.2(d) ). The FAQ also says the ISF must match a bill of lading in CBP’s system at least 24 hours before arrival at the first US port; if it does not, it is considered inaccurate. Filing the correction after the vessel has arrived is too late.
Incomplete. CBP’s guidelines do not list “incomplete” as a separate violation. The FAQ says the importer is responsible for a timely, accurate and complete submission; the violations the guidelines name are failing to file, filing late, and filing inaccurately.
Not updated, or not withdrawn. The guidelines list failing to update an ISF, submitting an inaccurate update, and failing to withdraw an ISF for goods no longer coming as violations (149.2(e) ).

Where the filer got the data from another party (a supplier, for example) and could not verify it, CBP says it will accept what the filer reasonably believes to be true (149.2(c) ). For the four data elements in 149.2(b)(2), an initial answer on best available data is allowed if it is updated as soon as better data exists (149.2(f) ).

The amount: $5,000 per violation

The bond conditions say that if the principal defaults on the ISF requirements, principal and surety jointly agree to pay liquidated damages of $5,000 for each violation (19 CFR 113.62(j) , 113.63(g) ; the stand-alone ISF bond in Appendix D to part 113 says the same). CBP’s guidelines turn that into specific claims:

$5,000 per late ISF;
$5,000 per inaccurate ISF (CBP looks at the transmission closest in time to, but before, the relevant deadline);
$5,000 for the first inaccurate ISF update;
$5,000 for failing to withdraw an ISF when required.

CBP’s FAQ adds that with several errors on one transmission, it may assess one claim of $5,000 per late ISF, per inaccurate ISF, and for the first inaccurate update, and that neither the bond amount nor the claim depends on the value of the cargo. The claim can be brought up to six years after the breach (28 U.S.C. 2415, as the FAQ states).

Separately, the guidelines allow a statutory penalty under 19 U.S.C. 1595a(b) with CBP Headquarters approval for serious or repetitive violations.

CBP’s mitigation guidelines

The guidelines were published in the Customs Bulletin on July 17, 2009 (CBP Dec. 09-26); CBP’s page for them was last modified on February 26, 2020. The FAQ says CBP may deviate from them when the facts call for it.

Situation	What the guidelines say
First claim for a late or inaccurate ISF, or an inaccurate update	May be cancelled on payment of $1,000 to $2,000, depending on mitigating and aggravating factors
Later claims	May be cancelled on payment of not less than $2,500
Law enforcement goals compromised	No relief
Importer reasonably believed supplied data was true and could not verify it	An extraordinary mitigating factor: may justify cancellation without payment
Certified C-TPAT Tier 2 or Tier 3 importer	Up to 50% additional mitigation, depending on tier

Other mitigating factors in the guidelines: a small number of violations compared with the number of shipments needing an ISF, remedial action to prevent a repeat, and late data caused by a vessel diversion outside the importer’s control (weather, for example). Aggravating factors: lack of cooperation, evidence of smuggling, multiple errors on the ISF, and a rising error rate. The FAQ says a claim can be cancelled in full if CBP finds it was issued in error or through no fault of the importer, with a bill of lading mismatch caused by an ACE problem as its example.

Holds, and the “no load” message

Apart from money, CBP may withhold release of the cargo until it has the ISF and has examined it if needed (guidelines, part IV.F ). In the ACE messages this appears as code 2O “CBP hold for no ISF on file” or 2P “CBP hold for an ISF compliance issue”: the bill’s status changes to held and the cargo cannot be released until CBP removes the hold (Appendix N ).

CBP’s FAQ says removing ISF holds is manual at each port and the time varies with volume; for a hold placed because no ISF was filed, it suggests waiting at least 24 hours after receiving the bill match before contacting the port. A first-time importer whose cargo arrives with no ISF can expect a hold and a non-intrusive or full exam, per the FAQ. Codes 2Q and 2R are “Do Not Load” messages to the carrier; the FAQ says CBP reserves do not-load instructions for national security cases, in which the ISF can be a contributing factor but not the only one.

When a claim arrives

Read the notice. It tells the bond principal about the liability and demands payment, and states the right to petition for relief (19 CFR 172.1 ). The surety is notified at the same time.
Note the date it was mailed. The petition is due within 60 days of that date, filed by the bond principal with the Fines, Penalties, and Forfeitures office named in the notice; that officer can grant an extension (172.3 ).
Write the petition. It needs no special form but must state the date and place of the violation and the facts and circumstances you rely on. It must be signed by the petitioner, an attorney or a customs broker, or, for a corporation, an officer or responsible employee; electronic signatures are accepted (172.2 ). A false statement can be prosecuted under 18 U.S.C. 1001.
Attach what proves your case: the ISF transaction record with its time stamp, the bill of lading and any carrier correspondence, and evidence for each mitigating factor above.
If CBP offers a reduced amount, the offer is effective for no more than 60 days from the notice unless it says otherwise (172.21 ). A mitigation decision cannot be protested, and paying the amount ends the case, though it does not bar a supplemental petition (172.22 ).

If the officer determines the violation did not occur, the case is cancelled without payment (172.11(b) ).

This page describes CBP’s published rules, not legal advice on your claim.

Frequently asked questions

How much is the penalty for a late ISF?

The bond conditions in 19 CFR 113.62(j) and 113.63(g) set liquidated damages of $5,000 for each violation. CBP's mitigation guidelines say port directors may assess $5,000 per late ISF, and that a first claim may be cancelled on payment of $1,000 to $2,000.

Is an ISF that does not match the bill of lading late?

CBP calls it inaccurate, not late. Its FAQ says an ISF that does not match the bill of lading at least 24 hours before arrival at the first US port is considered inaccurate. The liquidated damages amount is the same $5,000.

Can I be fined for not filing an ISF at all?

CBP's guidelines say liquidated damages cannot be assessed for failure to file if no bond is in place. The cargo can still be held, and CBP's FAQ says a penalty up to the value of the cargo under 19 U.S.C. 1595a(b) is possible.

How long do I have to respond to a claim?

A petition for relief must be filed within 60 days from the date the notice of claim was mailed to the bond principal (19 CFR 172.3(b)). The Fines, Penalties, and Forfeitures Officer may grant extensions.

Sources

Updated: 2026-10-21