The intermediate consignee is a person or entity that receives the imported goods from the importer of record, but is not the ultimate end user of the goods. The intermediate consignee may be a broker, distributor, wholesaler, or other party that is responsible for further distributing the goods to other parties or for selling the goods to the ultimate consignee.

On the other hand, the ultimate consignee is the person or entity that ultimately receives the goods and is the end user of the goods. The ultimate consignee may be a retailer, manufacturer, or other party that will use the goods in some way.