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How do I handle shipments sold on the water?
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The ISF will need to be updated if the shipment is sold in transit. At a minimum, the ISF Importer must notify CBP that the goods have been sold, and the party must update the Buyer (Owner) field and any other field of which they are aware. The ISF Importer remains liable for the timing and accuracy of the ISF filing.
Customs and Border Protection (CBP), Dept of Homeland Security
http://www.cbp.gov
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