I have the same problem with a sony DVCam deck dsr-40. its good for about a second or two eitherway, I just make sure my inpoints are atleast 4 seconds before the start of the clip I want. I could make the adjustment for the difference if it was alwayse the same duration but its not so my best advice is error on the side of caution and start your inpoints early. I have a theory that its not just Premiere but the length of time it takes my harddrive to start writing. But like I said thats just a theory.
never buy a dusty lure