ABSTRACT

The entry describes regulations that apply in defining the “recipient” of incoming shipments in various situations. This can sometimes be ambiguous and confusing. The ultimate consignee at the time of entry or release is defined as the party in the United States to whom the overseas shipper sold the imported merchandise. If at the time of entry or release the imported merchandise has not been sold, then the ultimate consignee at the time of entry or release is defined as the party in the United States to whom the overseas shipper consigned the imported merchandise.