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In many of our transactions, a single entity may be the same for several of the different required ISF elements. For instance, the 'Seller (Owner) Name and Address' might be the same as the 'Manufacturer (Supplier) Name and Address'. Likewise, the 'Buyer (Owner) Name & Address' might be the same entity as the 'Importer of Record Number'. Is it ok to repeat the same information if the entities are the same?
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Yes. If the information is exactly the same, it may be provided multiple times to cover the required ISF elements.
Customs and Border Protection (CBP), Dept of Homeland Security
http://www.cbp.gov
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