The consignor on the bill of lading is not necessarily the customs declaration unit.

There are many domestic factories. There is no import and export right. When they do business with foreign countries. You can't export directly by yourself, and you need to entrust some trading companies with import and export qualifications to export.

They signed an import and export agency agreement with this trading company. They issue special invoices for value-added tax to trading companies. The trading company receives and pays foreign exchange and provides customs declaration documents for customs declaration.

And this time, the customs declaration. The consignor of import and export is a trading company, and the consignor on the bill of lading is a factory.