Ultimate Consignee Number on CBP Entries: 5106, SAME, and Zeros

Key Points

• The ultimate consignee number is the IRS EIN, SSN or CBP-assigned number of the party on whose account the goods are shipped, reported alongside the importer number on the entry.
• Under 19 CFR 24.5, the ultimate consignee must have a CBP Form 5106 identity on file before the number is used.
• The CBP Form 7501 (02/26) instructions allow SAME when the consignee equals the importer number, and zeros (00-0000000) for consolidated shipments.
• A consignee number that does not match the invoice ship-to party, or that has no 5106 on file, draws ACE rejects or CBP Form 28 requests for information.

On this page

1. At a glance
2. What is the ultimate consignee number and where does it come from?
3. When and how is the ultimate consignee number reported?
4. Common ultimate consignee number errors and what they cost
5. How the ultimate consignee number relates to other entry data elements
6. Frequently asked questions
7. What importers and brokers should do
8. Key references

The ultimate consignee number is the IRS Employer Identification Number (EIN), Social Security Number (SSN) or CBP-assigned number that identifies the ultimate consignee, the party on whose account imported goods are shipped. Customs brokers report the ultimate consignee number with the importer number on the CBP Form 7501 and in the ACE entry summary, taking the party from the commercial invoice ship-to. It is an entry summary data element, not the notify party, and it applies to entries filed by the broker on behalf of the importer of record.

The links in this article go to the primary documents: the regulations, CBP forms, and technical specifications themselves. Read the source. This entry reflects the rules as of November 2026.

At a glance

• Full name: Ultimate consignee number (consignee number on the entry summary)
• Who prepares or uses it: The customs broker or filer, using data from the importer and the commercial invoice
• When in the lifecycle: Entry summary filing, with the consignee identity established earlier through CBP Form 5106
• System or channel: ACE entry summary 11-record via ABI; CBP Form 7501
• Governing authority: 19 CFR 24.5; CBP Form 7501 (02/26) instructions; CATAIR Entry Summary Create/Update (September 2025)
• Accepted values: IRS EIN, SSN, CBP-assigned number, SAME, or 00-0000000 for consolidated shipments
• Related terms: IOR number, CBP-assigned number, entry number format, entry type 01, entry type 03, entry type 06

What is the ultimate consignee number and where does it come from?

The ultimate consignee number identifies, by tax or CBP-issued identifier, the party that will receive the goods for its own account, which is often but not always the importer of record. The ultimate consignee is the person or firm to whom the shipment is ultimately going, as shown by the ship-to party on the commercial invoice, rather than the freight forwarder, the warehouse, or the party merely notified of arrival.

The number itself is one of three kinds, per the CBP Form 7501 (02/26) instructions: an IRS EIN, an SSN, or a CBP-assigned number. A CBP-assigned number is the importer identification number CBP issues through CBP Form 5106 to a party that lacks an IRS EIN or SSN, usually a foreign company, in the format YYDDPP-NNNNN. Our article on the CBP-assigned number walks through that format.

Why CBP Form 5106 matters

Under 19 CFR 24.5, a CBP Form 5106 is required for the ultimate consignee, not just for the importer of record. That means the ultimate consignee number reported on the entry must correspond to an identity CBP already holds on file. If the consignee has never filed a 5106, the broker should have one submitted before transmitting the entry summary.

When and how is the ultimate consignee number reported?

The ultimate consignee number is reported at entry summary, in the ACE entry summary 11-record and on the CBP Form 7501, alongside the importer number. The broker pulls the consignee from the invoice ship-to party, confirms a 5106 exists, and transmits the identifier through ABI.

ACE and the 11-record

The CATAIR Entry Summary Create/Update (September 2025) chapter places the consignee number in the 11-record of the entry summary transmission. Field positions, lengths, and qualifier codes should be confirmed in the current CATAIR chapter rather than assumed, since software vendors map these differently.

Using SAME

When the ultimate consignee is the same party as the importer of record, the 7501 instructions allow SAME in place of repeating the number. The IOR number (importer of record number: the IRS EIN, optionally suffixed, SSN or CBP-assigned number identifying the party liable for duties on a CBP entry) then serves both roles. See our IOR number article for that identifier.

Using zeros for consolidated shipments

For consolidated shipments going to multiple consignees, the 7501 instructions direct the filer to report zeros, 00-0000000, as the ultimate consignee number. Confirm with CBP or the CATAIR how the consolidated indicator is coded in your ACE transmission.

Common ultimate consignee number errors and what they cost

Ultimate consignee number errors usually come from a mismatch between the number transmitted and the party shown on the commercial invoice, or from a consignee with no 5106 on file. Either problem can cause an ACE reject at transmission or, later, a CBP Form 28 Request for Information asking the importer to explain who actually received the goods.

• Ship-to mismatch: the entry lists the importer or a forwarder while the invoice shows a different ship-to party.
• No 5106 on file: the consignee has an EIN but never filed CBP Form 5106, contrary to 19 CFR 24.5.
• Notify party confusion: the filer copies the notify party from the bill of lading or the CBP Form 4811 designation instead of the true ultimate consignee.
• Misused SAME or zeros: SAME used when the consignee differs, or zeros used on a shipment that is not consolidated.

Rejects delay release and summary acceptance; CBP Form 28 inquiries consume staff time and may lead to closer review of the importer's later entries.

How the ultimate consignee number relates to other entry data elements

The ultimate consignee number sits in the entry header with other identifiers, and each one names a different party, place, or document. Keeping them distinct prevents most data-element errors.

• Entry number format: the 11-character CBP entry number (three-character filer code, seven-digit filer-assigned sequence number, one check digit) identifies the entry, not any party. See entry number format.
• SCAC code: the Standard Carrier Alpha Code, a two-to-four-letter carrier identifier issued by the National Motor Freight Traffic Association, names the importing carrier.
• FIRMS code: the Facilities Information and Resources Management System code, a four-character identifier of a bonded facility, pier, CES or warehouse, names where cargo sits, not who owns it.
• Schedule D port codes: Census Schedule D customs district and port codes (four digits: district plus port) name the port of entry and unlading; for example, port code 5301 is Houston, TX (seaport) in district 53 Houston-Galveston, not 5309 Houston airport.

Entry types

The ultimate consignee number is reported across consumption entry types, including entry type 01 (Consumption, Free and Dutiable, the ordinary formal consumption entry), entry type 03 (Consumption, AD/CVD, for goods subject to an antidumping or countervailing duty order), and entry type 06 (Foreign Trade Zone, the consumption entry withdrawing zone merchandise, not the type 26 zone admission). Confirm any type-specific consignee rules in the current CATAIR.

Not the ISF consignee or importer

The Importer Security Filing has its own consignee number element under 19 CFR 149.3(a)(4), and the ISF importer is a separately defined party. The entry summary ultimate consignee number is a distinct data element; check that the ISF and entry data are consistent, but do not assume the ISF importer and the ultimate consignee are the same party.

Frequently asked questions

Is the ultimate consignee number the same as the notify party?

No. The ultimate consignee number identifies the party on whose account goods are shipped, taken from the invoice ship-to; the notify party is simply the contact advised of arrival and is never a substitute.

Can a foreign company be the ultimate consignee?

Yes. A party without an IRS EIN or SSN obtains a CBP-assigned number through CBP Form 5106, and that number is then reported as the ultimate consignee number.

When should I enter SAME?

Enter SAME as the ultimate consignee number only when the ultimate consignee is the same party as the importer of record, per the CBP Form 7501 (02/26) instructions.

What do I report for a consolidated shipment?

For consolidated shipments the 7501 instructions call for zeros, 00-0000000, as the ultimate consignee number.

What importers and brokers should do

• Confirm every new ultimate consignee has a CBP Form 5106 on file before the first entry, as 19 CFR 24.5 requires.
• Reconcile the ultimate consignee number against the commercial invoice ship-to party on each entry, not against the bill of lading notify party.
• Document internal rules for SAME and 00-0000000 so filers apply them only where the 7501 instructions permit.
• Check your ABI software mapping of the 11-record against the current CATAIR Entry Summary Create/Update chapter.

Key references

• 19 CFR 24.5: requires a CBP Form 5106 for the ultimate consignee.
• 19 CFR 149.3(a)(4): ISF consignee number data element, a separate filing.
• CBP forms page: CBP Form 5106, CBP Form 7501 and its (02/26) instructions, and CBP Form 28.
• ACE CATAIR: Entry Summary Create/Update (September 2025), 11-record consignee number.