ISF•10 FILING =IMPORTER SECURITY FILING). THE PENALTY FOR LATE, INCORRCT OR =OT FILING IS $5,000 TO $10,000 PER BILL OF LADING/PER INCIDENT. " =he ISF-W MUST be transmitted to U.S. Customs AT LEAST 48 hours =rior to sailing from the foreign port. THE IMPORTER IN THE UNITED =TATES IS ULTIMATELY RESPON