In the world of transport and delivery, the consignor is the company shipping the product, and the consignee is the party who is the receiver of the goods. A shipment may have multiple consignees – for example, a freight forwarder that takes position of the goods as an intermediary step to completing the delivery is an intermediate consignee. The ultimate consignee is the final recipient of the shipment. In cross-border transactions, the ultimate consignee is the importer of record, considered the owner of the shipment for the purpose of customs declaration and the payment of duties and taxes.