At a glance
| Role | Main relationship | Usually appears on |
|---|---|---|
| Seller | The sale and commercial invoice | Commercial invoice, contract and payment records |
| Exporter | The export declaration, licence or compliance responsibility | Export filing, permits and some origin documents |
| Shipper | The carrier or forwarder's transport record | Bill of lading, air waybill, booking and VGM record |
In practice
When one manufacturer fills every role
A manufacturer sells directly overseas, files the export and books the carrier in its own name. Its legal name and address may correctly appear as seller, exporter and shipper. Repeating the same party is fine when the roles truly coincide.
When a trading or logistics party intervenes
A factory may sell to a trading company that resells overseas. A warehouse may hand cargo to the carrier without becoming the seller or legal exporter. An NVOCC may appear in a carrier's master transport record while issuing its own house bill to the customer. Follow the actual contracts and filings.
Use full legal identities
Use the legal name and a usable address. Match licence and filing records where those control the exporter identity. A brand name, warehouse nickname or department is not enough when authorities must identify the responsible party.
Use it
Questions
+Can the shipper and seller be different?
Yes. A trading company, supplier, fulfillment warehouse or logistics arrangement can make the commercial and transport parties different.
+Who counts as the exporter?
That depends on the exporting country's law and the transaction. Check the applicable export filing and licensing rules rather than deriving it only from the invoice.
Sources
Requirements vary by country and shipment. These primary references support the general guidance above.