Stupid Unix question about /bin/sh "export"

I was looking at etcxyvision/xyv.shpaths today and suddenly wondered, is there a difference between this (as it appears in the system generated xyv.shpaths):

export XYV_EXECS ; XYV_EXECS="/opt/xyvision/xz"

and this (which is a common example in /bin/sh documentation examples):

XYV_EXECS="/opt/xyvision/xz" ; export XYV_EXECS

??

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