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Who do I report as the U.S. Principal Party in Interest (USSPI) if the goods were originally imported and are owned by a foreign entity?
If a customs broker or foreign person is listed as the importer of record when entering goods into the United States for immediate consumption or warehousing entry, the customs broker may be listed as the USPPI in the Electronic Export Information (EEI) if the goods are subsequently exported without change or enhancement.
Foreign Trade Division, U.S. Census Bureau
http://www.census.gov/foreign-trade/aes/index.html
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