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If cargo is refused admission by a foreign country after having been exported from the U.S. and the cargo has not left the custody of the carrier or the foreign customs service, will such cargo require an ISF?
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If the cargo was loaded at a foreign port on board a vessel destined for the U.S., an ISF must be submitted.
Customs and Border Protection (CBP), Dept of Homeland Security
http://www.cbp.gov
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