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Are ISO tanks exempt from the ISF Requirements?
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ISO tanks should be treated like any other empty container. The requirement to file an ISF for an empty container depends on whether an advance cargo declaration pursuant to the Trade Act of 2002 is required. For shipper-owned/leased or importer-owned/leased instruments of international traffic (IIT), the carrier must transmit advance electronic cargo information in the same manner as any other revenue shipment. Carrier owned or leased empty containers are accounted for by the 'empty container' indicator in AMS and would not require an ISF. An in depth discussion regarding this topic is in the Vessel FAQs for the Trade Act of 2002. http://www.cbp.gov/linkhandler/cgov/trade/trade_outreach/advance_info/vessel_faq.ctt/vessel_faq.doc#_Toc126395840
Customs and Border Protection (CBP), Dept of Homeland Security
http://www.cbp.gov
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