We gather our merchandise and stuff the shipping container ourselves, and then send that container to our location in the United States where we operate as domestic sellers. Are we the buyer as well as the seller at the time the ISF is required?

We gather our merchandise and stuff the shipping container ourselves, and then send that container to our location in the United States where we operate as domestic sellers. Are we the buyer as well as the seller at the time the ISF is required?

To complete the scenario: We import vintage furniture and accent pieces that we buy overseas at small flea markets and street fairs. We gather our merchandise and stuff the shipping container ourselves, and then send that container to our location in the United States where we operate as domestic sellers. Are we the buyer as well as the seller at the time the ISF is required?

Since you are purchasing and taking possession of the goods while overseas, it is acceptable to list yourself as both the Buyer (Owner) and Seller (Owner).