Importer Security Filing '10+2' - U.S. Customs and Border Protection
On January 26, 2009, the new rule titled Importer Security Filing and Additional Carrier Requirements (commonly known as "10+2") went into effect. This rule applies to import cargo arriving to the United States by vessel. Failure to comply with the rule could ultimately result in monetary penalties, increased inspections and delay of cargo.

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How to Submit ISF to U.S. Customs Correctly - USA Customs Clearance
ISF filing is the required security data importers must submit before ocean cargo leaves for the U.S., and this guide explains how to file it correctly, avoid penalties, and fix filing errors.

Import Security Filing (ISF) - When to submit to CBP
The Import Security Filing (ISF), which is also commonly known as 10+2 is required to be submitted to U.S. Customs and Border Protection (CBP) no later than 24 hours prior to the cargo being loaded on the vessel destined to the United States.

Importer Security Filing (ISF): What Is It and Who’s Responsible for Filing
The Importer Security Filing (ISF), also referred to as the 10+2 rule, is a Customs and Border Protection (CBP) requirement for ocean cargo imports into the United States. Learn who is responsible for the filing and what information must be included.

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eCFR :: 19 CFR Part 149 -- Importer Security Filing
For shipments other than foreign cargo remaining on board (FROB), the ISF Importer will be the goods' owner, purchaser, consignee, or agent such as a licensed customs broker.

10 + 2 - Wikipedia
The ISF needs to be submitted at the lowest bill of lading level (i.e., house bill or regular bill) that is transmitted into the Automated Manifest System (AMS).

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