rize the customs broker to make any entry decisions on be-
half of the importer.
An example of a common noncompliant practice of lack
of supervision and control involves a case in which the bro-
ker would select a harmonized classification number for im-
ported products on behalf of the importer. This involves the
inability of the importer to properly utilize the Harmonized
Tariff Schedule for reference. An additional lack of supervi-
sion and control example involves the inability of the im-
porter to schedule shipment arrivals, clearance, or delivery
because of exclusion from the logistics management pro-
cess, with total dependence on the import freight forwarder
and customs broker.
ULTIMATE CONSIGNEE
On most import transactions, the importer of record ...