CUSTOMS DIRECTIVE
ORIGINATING OFFICE: FO:TP DISTRIBUTION: S-01
CUSTOMS DIRECTIVE NO. 3550-079A
DATE: JUNE 27, 2001
SUPERSEDES: 3550-079, 1/24/01
REVIEW DATE: JUNE 2003
SUBJECT: Ultimate Consignee at time of Entry or Release
1 PURPOSE. To provide guidance on the appropriate identification number to be
provided for the Ultimate Consignee of imported merchandise at the time of entry or
release. The definition of Ultimate Consignee as required at time of entry summary
filing will be addressed in a separate directive (to supersede CD 099 3550-061).
2 POLICY. The references and procedures outlined in this directive will be
followed to ensure consistency and uniformity in data collected.
3 AUTHORITIES/REFERENCES. 19 CFR § 142.3(a)(6), 19 CFR § 24.5,
19 USC Sec. 1484(a)(2), and T. D. 94-39.
4 RESPONSIBILITIES.
4.1 The Directors, Field Operations, Customs Management Centers, are to ensure
implementation of this directive.
4.2 Port Directors will ensure that local procedures accommodate the guidelines
contained in this directive.
4.3 Port Directors will distribute this information through routine trade notification
practices (i.e., information notices, trade notices, etc.).
5 BACKGROUND. Customs has for many years allowed different parties to be
identified as the Ultimate Consignee for shipments of imported merchandise. As a
result, the requirement to identify the Ultimate Consignee at the time of entry or release
has not been uniformly applied to all imported merchandise. In an effort to correct this
situation, the following procedures and requirements will be instituted to ensure
compliance with the required identification of the Ultimate Consignee on formal and
informal entries (both electronic and manual), at the time of entry or release.
6 DEFINITIONS.
6.1 For purposes of this directive, a formal entry is defined as the documentation
required (either electronic or paper) to secure the release of imported merchandise that
is either valued in excess of $2,000, or if valued less than $2,000, would otherwise
require the submission of formal entry documents (e.g., certain quota merchandise).
6.2 For purposes of this directive, an informal entry is defined as the documentation
required (either electronic or paper) to secure the release of imported merchandise that
is either valued less than $2,000, or if valued in excess of $2,000, would otherwise be
released on an informal entry (e.g., personal effects & household goods).
6.3 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. If the
merchandise has not been sold or consigned to a U.S. party at the time of entry or
release, then the Ultimate Consignee at the time of entry or release is defined as the
proprietor of the U.S. premises to which the merchandise is to be delivered.
6.4 For formal entries, the appropriate identification number for the Ultimate
Consignee is defined as an Internal Revenue Service employer identification number, or
a Social Security number. Filing for the appropriate identification number for the
Ultimate Consignee is provided for in 19 CFR § 24.5. Customs assigned numbers are
for non-U.S. entities, and as such, are not acceptable to identify the Ultimate Consignee
on formal entries, except for the following classes of merchandise:
6.4.1 For merchandise which is temporarily imported under the Harmonized Tariff
Schedule (HTS) subheading 9813.00.35 (see below), a nonresident of the United States
may be identified as the Ultimate Consignee.
HTS Subheading 9813.00.35: Automobiles, motorcycles, bicycles, airplanes,
airships, balloons, boats, racing shells and similar vehicles and craft, and the
usual equipment of the foregoing; all the foregoing which are brought temporarily
into the United States by nonresidents for the purpose of taking part in races or
other specific contests.
6.4.2 For merchandise which is temporarily imported under the Harmonized Tariff
Schedule (HTS) subheading 9813.00.50 (see below), a nonresident of the United States
may be identified as the Ultimate Consignee.
HTS Subheading 9813.00.50: Professional equipment, tools of trade, repair
components for equipment or tools admitted under this heading and camping
equipment; all the foregoing imported by or for nonresidents sojourning
temporarily in the United States and for the use of nonresidents.
6.5 For informal entries, the appropriate identification number for the Ultimate
Consignee is defined as an Internal Revenue Service employer identification number, or
a Social Security number. In instances when neither an Internal Revenue Service
employer identification number, nor a Social Security number is available at the time of
entry or release, the appropriate identification number for the Ultimate Consignee on
informal entries may also be defined as any of the following:
6.5.1 The ABI transmission of the name and U.S. address of the party to whom the
overseas shipper either sold or consigned the imported merchandise, or if unknown, the
ABI transmission of the name and U.S. address of the proprietor of the U.S. premises to
which the imported merchandise is to be delivered.
6.5.2 An Internal Revenue Service employer identification number or Social Security
number that identifies the licensed and U.S.-based Customs broker that filed the
informal entry.
6.5.3 An Internal Revenue Service employer identification number or Social Security
number that identifies a U.S.-based Importer of Record that is associated with the
informal entry.
6.5.4 A “blank” Ultimate Consignee field that is either electronically transmitted through
ABI, or manually completed online by Customs. However, the use of the “blank”
Ultimate Consignee field will automatically result in the duplication of the Importer of
Record’s Internal Revenue Service employee identification number, or Social Security
number, in the Ultimate Consignee field. In the case of merchandise that is imported by
a foreign-based Importer of Record, the use of a “blank” Ultimate Consignee field will
result in a foreign-based Ultimate Consignee. A Foreign-based Ultimate Consignee is
only acceptable for informal entries or for such temporary importations that are
described in sections 6.4.1 and 6.4.2 of this directive.
6.5.5 An Internal Revenue Service employer identification number or Social Security
number that identifies a U.S.-based Nominal Consignee, such as a carrier, express
consignment operator, freight forwarder, or consolidator that is associated with the
informal entry.
6.5.6 A Customs-generated identification number that identifies a foreign-based
Ultimate Consignee that is associated with the informal entry. A Foreign-based Ultimate
Consignee is only acceptable for informal entries or for such temporary importations
that are described in sections 6.4.1 and 6.4.2 of this directive.
7 INSTRUCTIONS TO THE TRADE.
7.1 For formal entries, a Customs Broker may not be listed as the Ultimate
Consignee unless they own the merchandise,
or there is no known U.S. buyer and
the
accompanying documentation shows the broker’s premises as the location to which the
merchandise is to be delivered. However, a licensed Customs Broker may be identified
as the Importer of Record on a formal entry, if designated by the owner, purchaser, or
consignee of the merchandise.
7.2 For formal entries, Nominal Consignees (i.e., carrier, express consignment
operators, freight forwarders, or consolidators) may not be identified as the Ultimate
Consignee unless they own the merchandise,
or there is no known U.S. buyer and
the
accompanying documentation shows their premises as the location to which the
merchandise is to be delivered. Nominal Consignees cannot be identified as the
Importer of Record on a formal entry unless they own, or have purchased the imported
merchandise.
7.3 For formal entries, the name of the Ultimate Consignee (not the ID #) must be
provided for duty free merchandise entered on a CF 7523 if it is different from the name
of the Importer of Record.
7.4 For formal entries, the appropriate identification number of the Ultimate
Consignee must be provided for merchandise that is granted immediate delivery on a
CF 3461 ALT.
7.5 Filers must provide the appropriate identification number, name, and U.S. street
address of the Ultimate Consignee on formal entries filed on a CF 3461, or presented
on a CF 7501 for release. The appropriate identification number for the Ultimate
Consignee must reflect the information provided in the supporting documentation. In
the case of a consolidated entry, filers must provide the appropriate identification
number, name, and U.S. street address of the Ultimate Consignee, for each distinct
shipment that is valued in excess of $2,000, or would otherwise require the submission
of formal entry documentation (e.g., certain quota merchandise).
7.6 The Ultimate Consignee at time of release does not necessarily need to match
the Ultimate Consignee provided at time of entry summary processing on a CF 7501.
For example, if the Ultimate Consignee at time of release is unknown, the Filer
will provide the identification number for the U.S. premises to which the merchandise is
to be delivered. When the merchandise is sold or consigned after release but prior to
entry summary filing, the Filer must provide the buyer’s identification number as the
Ultimate Consignee on the entry summary filing.
7.7 For formal entries, if the required Ultimate Consignee identification number is not
available at the time of release, the ABI filer may use ACS references to locate the
appropriate identification number, but only after having used reasonable care to query
all of their resources. Upon receipt of an ABI transmission of the Ultimate Consignee’s
name and U.S. address, ACS will search for a match and, if available, generate and
supply the Filer with an encrypted version of the Ultimate Consignee’s identification
number to be used in the electronic filing of the entry for release. If a match is not
made, Customs will generate an internal control on the transmitted Consignee’s name
and U.S. address and permit the ABI transmission of the selectivity entry for the
release. However, the Filer is required to obtain the proper identification number for the
filing of the entry summary. The use of the Ultimate Consignee’s name and U.S.
address, in lieu of the Ultimate Consignee’s identification number, is not allowed when
an entry is certified from summary (CF 7501), or if the Filer knows the Ultimate
Consignee’s Internal Revenue Service employer identification number or Social Security
number. The use of the ACS name and address capability will result in the Customs
requirement that paper documentation be presented prior to release.
7.8 For informal entries, if the Ultimate Consignee’s correct Internal Revenue Service
employer identification number or correct Social Security number is not available at the
time of entry or release, an ABI filer may use the name and address capability to obtain
an appropriate identification number for the Ultimate Consignee. If the Ultimate
Consignee’s correct name and U.S. address is not available at the time of entry or
release, the Filer of an informal entry may use any of the options that are specified in
Section 6.5 of this directive to identify the Ultimate Consignee. However, for any ABI
transmission of an informal entry with a “blank” Ultimate Consignee field, the Automated
Commercial System will assume that the Ultimate Consignee and the Importer of
Record are the same party, and will therefore duplicate the Importer of Record
identification number in the Ultimate Consignee field. The use of a “blank” Ultimate
Consignee field is not allowed when an informal entry is certified from summary (CF
7501), or when the merchandise is subject to any requirements imposed by other
Federal agencies of the U.S. Government.
7.9 Filers must provide the name and U.S. street address of the Ultimate Consignee
for informal entries released off the manifest in the express consignment environment,
and for merchandise entered for immediate transportation (CF 7512).
8 EXAMPLES.
8.1 In instances when a U.S. Company places a consolidated order with an overseas
shipper to fill orders placed by the U.S. Company’s individual customers (i.e., direct
sales/just-in-time inventory), the Ultimate Consignee for Customs purposes is the U.S.
Company regardless of whether the imported merchandise will be sent to a distribution
center owned by the U.S. Company or sent directly to the individual customers. This is
because the U.S. Company is the party who purchased the imported merchandise from
the overseas shipper.
8.2 In instances when individual customers place their orders directly with the
overseas shipper and the overseas shipper consolidates the orders and sends one
shipment to a distributor in the U.S. or directly to the individual customers, for Customs
purposes, the Ultimate Consignee is the individual customer. This is because the
individual customer is the party who purchased the imported merchandise from the
overseas shipper.
8.3 In instances when a U.S. Company places an order with a foreign supplier who
in turn places an order with another foreign supplier to be entered into the United States
delivered, duty paid for the account of the U.S. Company, for Customs purposes, the
Ultimate Consignee is the U.S. Company. This is because the U.S. Company is the
party who purchased the imported merchandise from overseas.
8.4 In instances when a U.S. Company places an order with an overseas shipper
and then sells the goods to a second U.S. Company in a domestic transaction prior to
the importation, for Customs purposes, the Ultimate Consignee is the first U.S.
Company. This is because the first U.S. Company is the party who purchased the
imported merchandise from the overseas shipper.
8.5 In instances when an unsold shipment is being imported for and delivered to a
trade show and the importer of record is foreign, for Customs purposes, the Ultimate
Consignee is the proprietor of the trade show location. In other words, since the
merchandise has not been sold or consigned to a U.S. party at the time of entry or
release, the Ultimate Consignee is defined as the proprietor of the U.S. premises to
which the merchandise is to be delivered.
8.6 In instances when entry is made listing one party as the importer of record for a
consolidated shipment, the appropriate identification number for the Ultimate Consignee
must be submitted for each separate and distinct shipment within the consolidated
shipment (See T. D. 94-39 Examples). This is because each shipment has a different
party who purchased the imported merchandise from the overseas shipper.
9 CUSTOMS PROCEDURES.
9.1 If the appropriate identification number for the Ultimate Consignee is not provided
to Customs in a manner consistent with this directive, the entry will not be considered to
be filed in proper form and will be returned to the importer or their agent for correction
prior to Customs processing.
9.2 Customs will not issue a Customs-generated identification number to identify the
Ultimate Consignee on formal entries. Since the Ultimate Consignee is a U.S. party, the
“Notification of Importer’s Number or Application for Importer’s Number, or Notice of
Change of Name or Address” (CF 5106) form must provide either an Internal Revenue
Service employer identification number or a Social Security number.
10 MEASURES.
10.1 Directors, Field Operations are to ensure that all ports under their jurisdictions
are in compliance with this directive. An evaluation and audit of each port should be
undertaken to determine the importing community’s compliance with this directive. The
CMC will be responsible for verifying that ports perform audits regarding the data
provided manually and electronically for the Ultimate Consignee. If needed, the CMC
will be responsible for providing analysis support for the port’s audit.
10.2 Port Directors will ensure compliance with this directive by Filers via an audit of
ABI records and paper entry/entry summary records. At a minimum, audits should be
performed to ensure compliance during each self-inspection cycle.
10.3 In cases where the Filer fails to provide, or supplies an identification number for
the Ultimate Consignee, which is inconsistent with the provisions of this directive, the
Importer of Record and Filer will be referred to the Enforcement Evaluation Team or
Broker Compliance Office for appropriate informed or enforced compliance action.
Assistant Commissioner
Office of Field Operations
Attachment
Type of entry at time
of release
Elements required for
Ultimate Consignee
Formal entry
CF 3461/CF7501
All modes of transportation,
including international postal
service
Commercial use & valued over
$2,000
Filers must use the
correct ID #, or an ABI
transmission of the
name and address, if
not certifying from
summary (CF 7501), or
entering merchandise
that is subject to any
requirements imposed
by other Federal
agencies of the U.S.
Government.
Formal entry with
multiple ultimate
consignees
CF 3461
All modes of transportation
Valued over $2000
Consolidated shipments
consigned to a common carrier,
freight forwarder, freight handler,
or other public service agency for
distribution shall be treated as
one importation.
For each consignee,
Filers must use the
correct ID #, or if
unavailable, may use
an ABI transmission of
the name and address
when not certifying
from summary (CF
7501), or entering
merchandise that is
subject to any
requirements imposed
by other Federal
agencies of the U.S.
Government.
Immediate delivery
CF 3461 ALT
Arrival from contiguous country
Meets immediate delivery
requirements
Commercial use of any value
For formal immediate
deliveries, Filers must
use the correct ID #, or
if unavailable, may use
an ABI transmission of
the name and address
when not certifying
from summary (CF
7501), or entering
merchandise that is
subject to any
requirements imposed
by other Federal
agencies of the U.S.
Government.
For informal immediate
deliveries, Filers must
use the correct ID #, or
if unavailable, may use
an ABI transmission of
the name and address
or any other option
specified in Section 6.5
of this directive, when
not certifying from
summary, or entering
merchandise that is
subject to any
requirements imposed
by other Federal
agencies of the U.S.
Government.
BRASS Repetitive, low risk, and high
volume importations from a
contiguous country
Entry or Immediate Delivery
Participation approved prior to
arrival
None.
Informal entry
CF 3461/CF7501
All modes of transportation
For personal use
Valued under $2,000
Filers must use the
correct ID #, or if
unavailable, may use
an ABI transmission of
the name and address
or any other option
specified in Section 6.5
of this directive, when
not certifying from
summary, or entering
merchandise that is
subject to any
requirements imposed
by other Federal
agencies of the U.S.
Government.
Informal entry with
multiple ultimate
consignees
CF 3461
All modes of transportation
Valued under $2000
Consolidated shipments
consigned to a common carrier,
freight forwarder, freight handler,
For each consignee,
Filers must use the
correct ID #, or if
unavailable, may use
an ABI transmission of
or other public service agency for
distribution shall be treated as
one importation.
the name and address
or any other option
specified in Section 6.5
of this directive, when
not certifying from
summary, or entering
merchandise that is
subject to any
requirements imposed
by other Federal
agencies of the U.S.
Government.
Informal mail entry
CF 3419A, CF 368
and/or CF 7501
International postal service
Valued under $2,000
Not Quota
Not restricted or prohibited
None. No ID # is
required to process this
form.
Informal Mail entry
under pass free
exemption
International postal service
Valued under $200
Gift sent to person other than
purchaser
None. No ID # is
required to process a
mail entry under $200.
Customs Declaration
CF 6059B
Air passenger arrivals from
foreign
None. No ID # is
required to process this
form.
FTZ entry CF 214 All modes of transportation
Commercial merchandise
None. No ID # is
required to process this
form.
Carnet International Customs document
replaces usual Customs
documentation for temporary
importations – valid for one year
None. No ID # is
required to process this
form.
CF 368 Customs
receipt
All modes of transportation
Merchandise for personal use
arriving in cargo or accompanying
international passenger that is
Valued under $2000
None. No ID # is
required to process this
form.
Duty free entry
CF 7523
All modes of transportation
Duty and tax free merchandise
Not restricted or prohibited
Commercial use under $2000
Non-commercial of any value
Written name and
address.
Entry for immediate
transportation
CF 7512
All modes of transportation Written name and
address.
“Release off the Valued under $200 Written name and
manifest”
Section 321
address.
Consolidated informal
entry
CF 3461/CF 7501
Express consignment
environment
Valued from $200 - $2000
Written name and
address.
Oral entry declaration
paid via PC Cash
register
Non-commercial merchandise
accompanying arriving
international passenger
Valued under $2000
None. No ID # is
required to process an
oral baggage
declaration.
