According to the invoice or packing list, the party who is designated as the final recipient of the stated merchandise.
Shippers sell imported merchandise to ultimate consignees who will receive the goods. Consignees are often the same party as ultimate consignees. The ultimate consignee of an import will need to be a U.S. business. Amazon U.S. can act as the ultimate consignee if you import goods as a foreign importer (without a U.S. entity or presence). Make sure your business address is the Amazon fulfillment center.
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