The USPPI is the person or entity in the United States that receives the primary benefit, monetary or otherwise, from the export transaction.The USPPI ultimately controls the transaction and stands to gain the most from it. They are responsible for ensuring that the correct information is provided to CBP and for paying any duties or taxes that may be due on the imported or exported goods.

The USPPI is typically the importer of record or the exporter of record, depending on the specific circumstances of the transaction. In some cases, the USPPI may be a third party such as a customs broker or freight forwarder, if they are acting on behalf of the importer or exporter. It is important to accurately identify the USPPI in order to correctly classify the goods and properly determine any applicable duties and taxes.