Well, it could, if it were defined that way. For example, the Customs Act contemplates that an importer and owner will be two different people. Likewise, an exporter and owner could be two different people. There is an exporter who may be the exporter of record, who's responsible for ensuring that there's been an export declaration made to Customs. He would be defined on the documents as the exporter. There are a lot of different ways this could be handled. It just needs to be handled.
On October 31st, 2006. See this statement in context.