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The flexible enforcement period ends on January 26, 2010. Will CBP begin assessing liquidated damages for ISF violations for cargo that is arriving within the limits of a port in the United States by January 26, 2010, or is it for cargo that is laden foreign on January 26, 2010?
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Pursuant to new 19 CFR 149.2(g), ISF Importers must comply with the ISF requirements on and after January 26, 2010. Therefore, CBP may assess liquidated damages for ISFs that are required to be submitted on January 26, 2010, for ISFs that are not complete, accurate, and/or timely. For example, for goods that are to be laden at 12:01 A.M. on January 27, 2010, the ISF must be submitted no later than 12:01 A.M. on January 26, 2010.
Customs and Border Protection (CBP), Dept of Homeland Security
http://www.cbp.gov
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