For Immediate Exportation (I.E.) and Transportation and Exportation (T & E) in-bond movements that require the ISF 5, the ISF Importer of Record is the party responsible for the ISF filing. This is typically the importer or their agent. The ISF Importer of Record is responsible for ensuring that the ISF filing is completed accurately and on time, and for any liabilities or penalties associated with the ISF filing. The ISF Importer of Record is also responsible for providing any updates or changes to the ISF filing as necessary.