Six Year Statute of Limitations for ISF Liquidated Damages

Wednesday, February 10, 2010

Six Year Statute of Limitations for ISF

Liquidated Damages

Customs and Border Protection has updated its “10 + 2” frequently asked questions document to include a question regarding the statute of limitations for ISF violations (question 16 under BONDS).

   Q:   What is the statute of limitations for liquidated damages for ISF violations?  Will CBP consider making this consistent with the bond obligation for entry (i.e., one year)?
A:  Pursuant to 28 U.S.C. § 2415, the statute of limitations for ISF liquidated damages is six years from the date of the breach of the bond.  CBP will not limit its authority to enforce the ISF requirements.
To view CBP’s updated “10 + 2” FAQs and 28 U.S.C. § 2415, the following links are provided:
If you have any questions regarding “10 + 2”, please contact Kerry Layton, Regulatory Compliance Consultant, 816-741-7500 or klayton@fhkaysing.com.