URITY FILIN=). THE PENALTY FOR LATE, INCORRCT OR NOT FILING IS $5,000 TO $10=000 PER BILL OF LADING/PER INCIDENT. **The ISF-10 MUST be transmitted =o U.S. Customs AT LEAST 48 hours prior to sailing from the forei=n port. THE IMPORTER IN THE UNITED STATES IS ULTIMATELY RESPONSIBLE AND WI=L INCUR THE FI