The Shipper's Export Declaration

The shipper's export declaration:

A) may be a negotiable instrument in that it may be endorsed to other parties or may be nonnegotiable.
B) acknowledges receipt of the goods, represents the basic contract between the shipper and the carrier, and serves as evidence of title to the goods for collection by the purchaser.
C) is the most important document to the shipper, the carrier, and the buyer.
D) is a document that states proper authorization for export and serves as a means for governmental data-collection efforts.