Code of Federal Regulations · Section
§ 1005.2 — Definitions
21 C.F.R. § 1005.2
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As used in this part:
The term owner or consignee means the person who makes entry under the provisions of section 484 of the Tariff Act of 1930, as amended (19 U.S.C. 1484), namely, the “importer of record.”
Authorizing Statute
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Entry of merchandise19 U.S.C. § 1484
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Program of control21 U.S.C. § 360ii