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From:
USA Customs Clearance
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ISF-5 vs ISF-10: What's the Difference? | USA Customs Clearance
https://usacustomsclearance.com/process/isf-5-vs-isf-10/
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importing goods
An ISF-5 is required for transit cargo passing through the U.S., while an ISF-10 is necessary for non-temporary imports into the U.S. Learn more about the differences between the two!