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. If an agent allows his bond to be obligated, is he considered the ISF Importer with all of the liabilities associated with the ISF filing?
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If an agent is submitting an ISF on behalf of another party and the agent posts its bond, the agent agrees to have its bond charged if there are breaches of obligations regarding the filing. However, the ISF Importer remains ultimately liable for the complete, accurate, and timely ISF filing.
Customs and Border Protection (CBP), Dept of Homeland Security
http://www.cbp.gov
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