Importers who are unable to secure a bond after the deadline required to file an ISF may elect to use the ISF Submission Type 5 “Late ISF-10 – No Bond” or ISF Submission Type 6 “Late ISF-5 – No Bond” (these new submission types are replacing the concept of the coded transaction ISF-10 Type 13).
The usage of these new ISF submission types is an explicit acknowledgement that the ISF requirements were not properly met and that the ISF is late. CBP reserves the right to take any and all appropriate action (e.g., cargo holds and examinations) to enforce the ISF requirements in these cases. In addition, ISF Submission Types 5 and 6 are expected to be in effect for a limited amount of time. Unless otherwise noted, ISF Submission Types 5 and 6 were scheduled to expire on June 30, 2011.
Please note that ISF importers who already have coverage under an existing Type 1, 2, 3 or 4 continuous bond are not to utilize these new submission types since they already have an eligible bond on file.
In addition, CBP will closely monitor the usage of these new ISF submission types and will pay particular attention to any entity that attempts to utilize these submissions on more than one occasion.