buyer and the accompanying documentation shows their premises as the location to which the merchandise is to be delivered. A Nominal Consignee may not be identified as the Ultimate Consignee unless they own the merchandise, or there is no known U.S. Customs Directive 3550-079A under section 7 stipulates that the ultimate consignee can be a Nominal Consignee (i.e., carrier, express consignment operators, freight forwarders, or consolidators). If Amazon is unwilling to act as the ultimate consignee, an option is to use the EIN # of the warehouse where the goods are to be delivered. If Amazon allows the Customs Broker to declare them as the ultimate consignee, Amazon’s EIN # will be used for the customs entry. If Amazon agrees, they will provide the Customs Broker their EIN# to use for the customs entry. Amazon requires that this procedure must be done prior to shipping any goods to their warehouse.

The Customs Broker or Freight Forwarder who is arranging the customs clearance and delivery will need the Shipment ID number along with the purchase order or commercial invoice in order for them to contact Amazon to request permission to use them as the Ultimate Consignee for the Customs entry. If the goods are being shipped to a FBA warehouse, it should have an FBA Shipment ID. If the goods have been sold at the time of importation to a buyer who purchased the goods through, then Amazon must be the Ultimate Consignee. You have to discuss this with your customs broker to ensure proper documentation is held on file in case such an instance arises so they may argue on your behalf to withdraw such Use Taxes They may ask you for a copy of the correspondence with the buyer as well as a copy of the Purchase Order (PO) showing who the buyer of the goods is so that they can assess the liability on a case-by-case basisįYI: it is possible that the State Board of Equalization will attempt to collect Use Tax from the ultimate consignee. buyer is unwilling to be the ultimate consignee, your Customs Broker may consider using the warehouse where the goods are to be delivered as the ultimate consignee. If there has been a sale (or a sale on consignment), but the U.S. If the goods are being delivered to a forwarder’s warehouse, the Customs Broker can use the forwarder’s EIN # and enter them as the ultimate consignee. Nominal Consignees cannot be identified as the Importer of Record on a formal entry unless they own, or have purchased the imported merchandise.

buyer is unwilling to act as the ultimate consignee, an option is to use the EIN # of the warehouse where the goods are to be delivered. buyer for their EIN # and records must be kept on file. An attempt must be made by the Customs Broker or Freight Forwarder to ask the U.S. buyer of the goods must be the ultimate consignee. If the goods have been sold at the time of importation, the U.S. The ultimate consignee that will be used on the shipping documents as well as the customs entry will depend on whether the goods have been sold at the time of importation or not.

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