Proposed rules: Expanded definition of “importer security filing” filer

Proposed rules: Definition of importer security filing

U.S. Customs and Border Protection (CBP) today released for publication in the Federal Register a notice of proposed rulemaking concerning the “importer security filing” program. The proposed regulations would expand the definition of “importer security filing” importer.

Related content


Regulations under the importer security filing and additional carrier requirements were implemented in 2009 to improve CBP’s ability to identify high-risk shipments in an effort to prevent smuggling and to improve cargo safety and security. Those regulations require certain cargo information must be submitted to CBP via an importer security filing (ISF) before the cargo is loaded on a vessel that is destined to the United States. The ISF importer is the party that is required to file the ISF. 

Today’s release [PDF 249 KB] proposes to expand the definition of “ISF importer” for certain types of shipments so that the party that has the best access to the required information will be the party that is responsible for filing the ISF.

Comments concerning the proposed regulations must be received on or before a date that is 60 days after July 6, 2016—the scheduled date of publication of the proposed regulations in the Federal Register.


For more information, contact a professional with KPMG’s Trade & Customs practice:

Douglas Zuvich | +1 (312) 665-1022 |

Andrew Siciliano | +1 (631) 425-6057 |

© 2016 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Request for proposal



KPMG's new digital platform

KPMG's new digital platform