The buyer is a US citizen who is paying for the goods imported into the US.
For ISF filings, we use the Importer as the base for the other receiver side entities, such as Buyer, Consigne, etc.
In case the Buyer is a different entity than the importer for your ISF, you can simply add new buyer information to the filing.
An additional option is to search for previously used contact/entity in previous fillings.
Just start typing the name of the company and autocomplete will bring up history records for you to choose
Through our eezyflow™ you will be able to inherit previous entity info, review it, and change it to other information if needed.