EXPORT
Export
The act of supplying or caused to be supplied of goods to a destination outside of Sri Lanka is considered to be an export.
Exporter
the person or the company that moves goods out of the border of a country and bound to make a declaration to the Director-General of Customs for the clearance of goods for export.
The exporter receives the value of goods from the overseas buyer, as exporter is the 'seller' of goods, against order placed by the buyer.
Shipper
The person or a company ships the goods, whose details are mentioned in the shipping documents. It can be the exporter who procures the goods or manufacturer of goods. The shipper need not be a registered exporter. The shipper can be a freight forwarder also who transfer the goods to main carriers for on carriage.
Consignor
The person or a company who consigns the goods. If a consignment is moved to a foreign country, the consignor becomes an exporter or a shipper. [the consignor also can be a seller who sells the goods in the domestic market.]