Parties and roles
Consignee
The party to whom the goods are delivered, named in the consignee box of the bill of lading or other transport document.
In four languages
The consignee is the party entitled to receive the cargo at destination. For Gulf imports it is normally the importer whose trade licence and customs code will be used to clear the goods, so the name should match the licence exactly. When a bank finances the deal under a letter of credit, the consignee box may read 'to order' or 'to order of' the bank, and the real buyer is shown as notify party until the bank endorses the bill of lading. Example: a building-materials trader in Ajman imports tiles from Foshan. The bill of lading names the Ajman company as consignee, so its clearing agent can collect the delivery order and file the import declaration under that company's customs code. A wrong or misspelt consignee can delay release while the carrier issues a corrected document.
Questions
Can the consignee be different from the buyer on the invoice?
It is possible, for example in triangular trade, but it must be explainable to customs. The simplest and safest set-up is the same importer on the invoice, bill of lading and declaration.
What does 'to order' mean in the consignee box?
It means the bill of lading is negotiable and the goods go to whoever holds the properly endorsed original. It is common under letters of credit, where the bank keeps control until payment.