Parties & Agencies

Ultimate Consignee

The party in the U.S. that will receive, use, or take possession of the imported merchandise — required on every entry summary.

The Ultimate Consignee is the party in the United States to whom the merchandise is delivered after release from CBP custody — the actual end-user of the goods, not just the intermediary or customs broker acting on the importer's behalf.

CBP requires the ultimate consignee name, address, and IRS Employer Identification Number (or Social Security Number for individuals) on every entry summary (CBP Form 7501). This is distinct from the consignee listed on the bill of lading and from the importer of record.

Possible ultimate consignees include:

  • The owner or purchaser of the goods
  • A drop-ship destination (e.g., the importer's customer)
  • A warehouse where the goods will be stored before distribution
  • A manufacturer who will incorporate the goods into a further product

If the ultimate consignee is unknown at the time of entry (e.g., goods being imported into inventory before sale), CBP allows the importer of record to be listed as ultimate consignee, but the importer must update CBP with the actual ultimate consignee when known.

Accurate ultimate consignee information is increasingly important for UFLPA enforcement, sanctions screening, first sale valuation analysis, and trade-flow visibility programs. Mismatches between the bill of lading consignee, ultimate consignee, and importer of record can trigger CBP scrutiny and requests for additional information.

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Related Terms

Consignee

The party named on the bill of lading to whom the goods are shipped — typically the buyer or its agent at destination.

Importer of Record

The party legally responsible for filing the entry, paying duties, and ensuring compliance with U.S. customs laws.

Entry Summary (CBP Form 7501)

The primary customs document declaring the value, classification, origin, and duties owed for goods imported into the U.S.

UFLPA (Uyghur Forced Labor Prevention Act)

A 2021 U.S. law creating a rebuttable presumption that goods produced in Xinjiang — or by listed entities — are made with forced labor and barred from entry under 19 U.S.C. § 1307.

First Sale for Export

A valuation technique that uses the earlier sale between manufacturer and middleman — rather than the middleman-to-U.S. buyer sale — as the basis for transaction value, lowering the dutiable amount.
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