5 U.S. Company A places an order with an overseas shipper and then sells the goods to U.S. Company B in a domestic transaction prior to the importation. The invoice issued by the overseas shipper states “sold to: U.S. Company A” and “ship to: U.S. Company B.” The consignee on the bill of lading is U.S. Company B. Who is the ultimate consignee for this formal entry?
A. The overseas shipper
B. The broker
C. The carrier
D. U.S. Company A
E. U.S. Company B
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The Answer is: D
Citation: Customs Directive 3550-079A
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