It is not mandatory for the consignee shown on the customs declaration form and the bill of lading (B/L) to be identical. They can be the same or different based on actual trade arrangements, as long as relevant compliance documents are complete.
1. Basic Rules
- Customs Declaration Consignee: Mainly filled in with the buyer under the sales contract or the party responsible for payment, which reflects the actual trade and payment relationship.
- Bill of Lading Consignee: A document of title to goods. It can be the actual receiver, overseas warehouse, forwarder, or made out as To Order / To Order of XXX for letter of credit transactions.
2. Common Scenarios with Different Consignees
- Triangular Trade / Re-export TradeThe customs declaration lists the middleman (contract buyer and payer), while the B/L names the end buyer as the actual receiver. A supplementary clause about designated consignee shall be stated in the contract.
- Order Bill of LadingThe B/L is issued as To Order or To Order of Shipper/Bank, while the customs declaration still uses the contractual buyer. This is widely applied in L/C business.
- FBA & Overseas Warehouse DeliveryThe customs declaration records the overseas company with ownership of goods, and the B/L consignee is filled with Amazon warehouse or designated overseas warehouse address.
3. Key Compliance Reminders for Tax Refund & Foreign Exchange Settlement
Even if the two consignees differ, please ensure the consistency of the contract buyer, payment party and customs declaration consignee.
Prepare supporting documents for inspection:
- Sales contract with clear “designated consignee” clause
- Complete payment vouchers and foreign exchange settlement records
- Full set of shipping documents including B/L and warehouse receipts
Incomplete documents may lead to delayed or rejected export tax refund, and foreign exchange supervision alerts.
4. Practical Suggestions
- For regular trades without middlemen: Keep the consignee identical on all documents to avoid risks.
- For special trades with different consignees: Specify the designated delivery arrangement in the contract in advance, and keep all documents on file for future verification.
