Does CBP check the accuracy of ISF data by comparing it with the entry data?
CBP has confirmed that there is no comparison between the ISF data and the entry data, nor is there a specific requirement that it matches. ISF is not used for trade compliance, only security.
If a shipment is withheld due to a non-filing of an ISF, it could be subject to an NII or more detailed examination. During the examination, a comparison between the entry and ISF may be made. If during the inspection or examination, CBPs discovers that the ISF was incorrect and did not match the entry, a liquidated damage claim would be issued for both the late ISF as well as an incomplete or inaccurate ISF. A small discrepancy in the commodity may be ok; however, not a wholesale commodity change. For example, one type of wearing apparel to another type may be ok but wearing apparel vs. a food item would be considered a discrepancy and could trigger a claim.