In basic words, an exporter is a person, corporation, or institution that has been granted permission by Customs and the government to ship merchandise to foreign nations. This person is also in charge of submitting the export declaration to the customs authorities. The exporter may or may not be the items' seller. Shipper = A person, corporation, or organization listed on all shipping papers (bill of lading, commercial invoice, packing list) as the party in charge of sourcing and/or placing the cargo order, as well as maybe organizing freight payment, etc. The shipper listed on the bill of lading does not have to be a registered exporter and may or may not be the products' seller.