ISF 10+2 Interim Final Rule went into effect January 23, 2009. Today, five months later importers are still struggling with the impact, costs and challenges of Importer Security Filing (ISF) compliance. The one year grace period for implementation is nearing its deadline. U.S. Customs and Border Protection (CBP) is scheduled to begin penalty enforcement against non-compliant organizations in seven months. According to the CBP, penalties will be capped at $5,000 per ISF transmission. It is unclear the maximum extent of these penalties and how they will applied CBP is accepting comments on specific elements of the ISF Interim Final Rule until June 1st.