Even if you have an EIN or a CAIN, foreign importers importing into the United States require a U.S. company to serve as the Ultimate Consignee
According to Customs Directive 3550-079A, the ultimate consignee (the final recipient of the shipment) of U.S. imports must have a U.S. address and tax ID number.
It is necessary to choose a U.S. company to function as the final consignee of your shipment if you have an EIN but your company is registered elsewhere. The party receiving your goods at the final location, such as a warehouse or your end customer, will be the ultimate consignee.
If you have a CAIN and are importing goods into the United States as a foreign importer of record (i.e., you don't have a U.S. corporation or presence), you must choose a U.S. company to serve as the final consignee of your consignment.
The party receiving your goods at the final location, such as a warehouse or your end customer, will be the ultimate consignee.