The ISF Importer can elect to use different ISF agents for each separate filing. Also, those ISF agents may use either vessel ACE or ABI to do these separate filings. However, if a Unified Entry filing is being done, ABI must be used and the ISF importer must self-file or use a licensed U.S. customs broker to do the filing on his behalf.

Per 19 CFR Part 149, the ISF Importer must update the ISF if there are changes to the information filed or more accurate information becomes available after the filing, but before the goods arrive within the limits of a port in the United States. Of the 10 Data Elements all can be updated before the vessel arrives: (1) Seller; (2) Buyer; (3) Importer of record number/Foreign trade zone applicant identification number; (4) Consignee number(s); (5) Manufacturer (or supplier); (6) Ship to party; (7) Country of origin; (8) Commodity Harmonized Tariff Schedule of the United States (HTSUS) number (6-digit level); (9) Container stuffing location; and (10) Consolidator (stuffer). In addition the Bill of Lading can be updated.

Yes, CBP will accept one bond for the ISF filing and a separate bond for entry. However, if the ISF Importer and the Importer of Record are the same party and the ISF and entry are submitted to CBP via the same electronic transmission (Unified Entry filing), that party must submit one bond that secures both the ISF and the entry.

CBP is focusing enforcement efforts to issue liquidated damage claims against repeat violators. As a first-time importer, the shipment would be subject to an ISF Cargo Hold and non-intrusive inspection (NII), or full inspection if deemed necessary. The ISF Importer could be subject to a liquidated damage claim or penalty for a late ISF depending on local port practice. This being the case, each surety will have its own policy and position on issuing a Single Transaction Bond (STB) for the ISF in this scenario since it is considered a violation.

The shipment can be held until the ISF is received and the ISF Importer may also be subject to penalties for violative behavior up to the value of the cargo in accordance with 19 U.S.C. 1595a(b).

Upon the Final Rule effective date, a broker must execute a power of attorney (POA) directly with the importer of record (IOR) or drawback claimant, and not through a freight forwarder or other (unlicensed) third party, in order to transact customs business for that importer of record or drawback claimant. The term “directly” means the IOR or claimant must execute and sign the POA by directly communicating with the broker , and cannot have an agent or third party sign or negotiate the POA in their stead. However, the IOR or claimant may have an agent or third party assist in executing the POA, for example, by: providing translation services; providing counsel in reviewing the terms of a POA; or, providing courier services to relay a written POA. 

First, you should identify which port your goods will be entering the country through. You may contact that port of entry or a customs broker that handles the type of merchandise you are importing.
You should have your commercial invoice available. Commercial invoices are not required if the importation is not intended for sale or for certain other situations.
Ask for the following information:

• The tariff classification number(s) for all the merchandise you are importing
• The duty rate(s) for each tariff number
• The unit(s) of measurement for each tariff number. 

You should also ask if there are any special requirements or forms that apply, for example: quota, visa, FDA, EPA, DOT, and if the merchandise being imported qualifies for any special tariff programs such as GSP or USMCA.  Finally, ask about the limit of liability you will require for a Customs bond, and what type of bond you should get.

No more than a week before the expected arrival of your goods in port, or no later than 10 days after arrival, fill out CBP form 5106 (Request for Importer Number, or Notification of Importer Number), 7501(Entry Summary) and Release Document. Purchase a Customs bond (or be prepared to post cash in lieu of bond).
Submit these documents along with an invoice, packing list if available, shipping documents, and special documents which may be required, and a check drawn on a U.S. bank or cash for payment of duty and fees. The invoice must show tariff classifications(s) and duty rate(s) which must match blocks 30A and 34A on the CBP Form 7501.
The invoice must be in English – handwritten translations are allowed. After filing the entry with Customs and Border Protection (CBP), you will be told how much time will be required for review and processing of your paper work .
Shipments that require examination may have to be carted – under bond – to an exam site for inspection before release (you will incur a charge for this).
*CBP will not notify you when your goods have arrived; this is the carrier’s responsibility. If your goods are not picked up within 15 days of arrival, they will be sent to a General Order Warehouse (G.O. Warehouse), where storage charges will add up quickly. The intended recipient of the goods is responsible for paying those charges.
After 6 months in the G.O. Warehouse, goods may be sold at auction. Because filing a formal entry is so complicated, CBP suggests you consider hiring a Customs Broker to clear your goods for you

At this time, the additional duties imposed by the Section 301 remedy only apply to articles that are products of the People’s Republic of China (ISO Country Code CN). Imported goods that are legitimately the product of Hong Kong (HK) or Macau (MO) are not subject to the additional Section 301 duties. Please note that Section 301 duties are based on country of origin, not country of export. 

Section 232 is a provision in U.S. law that allows the President to impose tariffs or other restrictions on imports that threaten to impair the national security of the United States. It was established by the Trade Expansion Act of 1962 and requires an investigation by the Department of Commerce to determine the national security impact of imports. Recent examples include tariffs on steel and aluminum, lumber, and investigations into semiconductors, pharmaceuticals, and commercial aircraft. 

At this time, CBP does not require an aluminum certificate of analysis to be filed at the time of entry. CBP, however, can request the importer to provide an aluminum certificate of analysis if CBP needs one to ensure compliance with the entry requirements pertinent to the item being imported. CBP reminds the importing community that it is the responsibility of the importer to exercise reasonable care when making entry and accurately declare all requisite information to ensure the proper classification of the imported merchandise for duty assessment. The party making entry must certify that such declared classification is consistent with the information and documentation that is provided with the entry and entry summary, which must be true and correct to the best of the importer’s knowledge and belief.

Articles and derivatives of steel and aluminum subject to Section 232 duties are excluded from the reciprocal tariffs; pursuant to heading 9903.01.33, HTSUS. Refer to 90 FR 15041 (Apr. 7, 2025) and CSMS # 64680374 and # 64701128.

Updated 8/21/2025

1. Products subject to Autos/Auto Parts 232 are not subject to Copper/Aluminum/Steel 232, Reciprocal, Brazil/Russian Oil/Canada/Mexico IEEPA. 

2a. Content subject to Section 232 Aluminum/Steel is not subject to Reciprocal, Brazil, Russian Oil, or Canada/Mexico IEEPA.

2b. Content subject to Section 232 Copper is not subject to Reciprocal, Brazil, or Russian Oil.

Products with a mixture of copper, steel, and/or aluminum content continue to be subject to all of the applicable Copper/Steel/Aluminum 232 tariffs.

The additional ad valorem duty provided for in HTSUS heading 9903.01.20 or 9903.01.24 applies in addition to all other applicable duties (including Section 301 duties), taxes, fees, exactions, and charges. Even if goods are subject to an exclusion from Section 301 duties, if they are classified in HTSUS heading 9903.01.20 or 9903.01.24, they are subject to the additional ad valorem duty provided for in HTSUS heading 9903.01.20 or 9903.01.24.

Yes, goods of country of origin China entered for consumption or withdrawn from warehouse for consumption on the following dates are subject to the IEEPA Reciprocal tariff rates identified below.

• Starts May 14, 2025 – 9903.01.25/additional 10% + 9903.01.24/additional 20%  is applicable

Exceptions may be applicable.

Please find annex links for Regulating Imports with a Reciprocal Tariff to Rectify Trade Practices that Contribute to Large and Persistent Annual United States Goods Trade Deficits – The White House below: 

• Annex-I (https://www.whitehouse.gov/wp-content/uploads/2025/04/Annex-I.pdf)– Alphabetical list of country specific IEEPA Reciprocal tariff rates
• Annex-II (https://www.whitehouse.gov/wp-content/uploads/2025/04/Annex-II.pdf)– List of excluded products from IEEPA Reciprocal tariffs
• Annex-III  (https://www.whitehouse.gov/wp-content/uploads/2025/04/Annex-III.pdf) – Chapter 99 modifications for IEEPA Reciprocal tariffs