Who is the ISF Importer of Record for Immediate Exportation (I.E.) and Transportation and Exportation (T & E) in-bond movements that require the ISF 5?

Who is the ISF Importer of Record for Immediate Exportation (I.E.) and Transportation and Exportation (T & E) in-bond movements that require the ISF 5?

The party that is transmitting the ISF to CBP is considered to be the ISF Importer for these transactions. If a customs broker transmits a T&E on behalf of a client, the customs broker is the ISF Importer.