Who is considered the shipper?

The shipper of record is defined as the party who contracts with a carrier service to transport goods into another country. The shipper of record is often also the consignor, although in some cases these may be two distinct parties. The shipper of record is almost always the owner of the goods that are to be transported.

What is exporter of record responsible for?

An exporter of record (EOR) is defined as the agency or person that has the legal responsibility to ensure they are complying with all export regulations and laws. The exporter of record must obtain all licenses and permits required by the country of origin to export the goods. The EOR must also clearly describe and value the goods being shipped.