TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

ULTIMATE RECIPIENT [1 record]

Record 1 2010-11-01

English

Subject field(s)
  • Foreign Trade
  • Customs and Excise
DEF

The last person ... who receives the goods in the form in which they were imported.

OBS

Do not confuse with "ultimate purchaser".

French

Domaine(s)
  • Commerce extérieur
  • Douanes et accise
DEF

Dernière personne [...] qui reçoit un produit dans la forme sous laquelle il a été importé.

OBS

Ne pas confondre avec «dernier acheteur».

Spanish

Campo(s) temático(s)
  • Comercio exterior
  • Aduana e impuestos internos
CONT

Agrega que, en el caso de la guía de remisión del transportista, cuando se trate de traslados de bienes a más de un destinatario, el original y la copia SUNAT [Superintendencia Nacional de Administración Tributaria] de la misma quedarán en poder del último destinatario, siempre que no haya sido entregado en una intervención de la SUNAT.

OBS

Compárese con "último comprador".

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