The USA importer of record is responsible for filing ISF
The Importer is required to file the ISF 10+2 info. The Importer is the party shipping the goods to a USA port by vessel. Typically, the Importer is the goods’ owner, purchaser, consignee, or agent such as a freight forwarder or customs broker. However, for foreign cargo remaining on board, the Importer is the carrier.
ISF Mandatory for Ocean Freight Imports
Shippers or their agents, intending to ship ocean freight to a USA port must provide 8 data elements, no later than 24 hours before the cargo is loaded aboard a vessel destined to the United States.