23 Who is the ultimate consignee for a formal entry when U.S. Company (1) places an order with an overseas shipper and then sells the goods to U.S. Company (2) in a domestic transaction prior to the importation? The invoice issued by the overseas shipper states “sold to: U.S. Company (1)” and “ship to: U.S. Company (2).” The consignee on the bill of lading is U.S. Company (2).
A. The overseas shipper
B. U.S. Company 2
C. The U.S. Customs broker
D. U.S Company 1
E. The domestic common carrier
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The Answer is: D
Citation: Customs Directive 3550-079A (Ultimate Consignee at Time of Entry Release) 6.3 and 8.4
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