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For U.S. military household goods, can the moving company contractor be the ISF Importer?
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Household goods and personal effects, including U.S. military household goods, can be handled by using a coded transaction type '03' filing. The agent can be the ISF Importer and provide their own importer of record number as long as all of the actual consignees are properly identified on the ISF filing.
Customs and Border Protection (CBP), Dept of Homeland Security
http://www.cbp.gov
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