CBP has confirmed that there is no comparison between the ISF data and the entry data, nor is there a specific requirement that it matches. ISF is not used for trade compliance, only security.

If a shipment is withheld due to a non-filing of an ISF, it could be subject to an NII or more detailed examination. During the examination, a comparison between the entry and ISF may be made. If during the inspection or examination, CBPs discovers that the ISF was incorrect and did not match the entry, a liquidated damage claim would be issued for both the late ISF as well as an incomplete or inaccurate ISF. A small discrepancy in the commodity may be ok; however, not a wholesale commodity change. For example, one type of wearing apparel to another type may be ok but wearing apparel vs. a food item would be considered a discrepancy and could trigger a claim.