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'''Beneficial Cargo Owner''' (B.C.O.) refers to the importer of record, who physically takes possession of a cargo at the destination and does not act as a third party in the movement of such goods.<ref>U.S. Department of Transportation Maritime Administration [http://www.marad.dot.gov/publications/glossary/glossary.html]</ref>
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'''Beneficial Cargo Owner''' (B.C.O.) refers to the importer of record, who physically takes [[possession]] of a [[cargo]] at the destination and does not act as a third party in the movement of such goods.<ref>U.S. Department of Transportation Maritime Administration [http://www.marad.dot.gov/publications/glossary/glossary.html]</ref>