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The recipient of the goods that are shipped or transported. The consignee takes ownership of the goods once they have cleared customs, and is generally the one responsible for import duties and taxes. The consignee may be the importer of record (or “Sold to”) of the goods, but that is not always the case. They may also be called the “Ship to,” receiver, client, or customer. The consignee could be the agent nominated by the buyer or the buyer’s bank. An important difference between the terms “Consignee” and “buyer” is that “Consignee” is the term used in the “contract of carriage,” while the term “buyer” is used in the “sales contract.”

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