If the shipment is sold while in transit, it will be necessary to update the ISF. The ISF importer is required to inform CBP that the goods have been sold and must update the “Buyer (Owner)” field and any other relevant field that has been altered as a result of the sale. While it is possible to delete the original ISF and create a new one while the shipment is en route, doing so may result in liquidated damages for a late filing. It is advisable to update the original ISF with the new information instead. The ISF importer is responsible for ensuring that the ISF is filed in a timely and accurate manner.
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