Can the export destination be changed after issuing a Purchase Confirmation?

I am engaged in the export trade business. For B2B exports, I purchased goods from a domestic vendor at a zero tax rate and issued a Purchase Confirmation. At the time of issuance, I used a PO received from the intended export destination as supporting documentation. However, due to sluggish sales and short expiration dates, I am now in a situation where I need to find an export destination other than the original one. I would like to inquire if it is possible to export the goods for which the Purchase Confirmation was originally issued to a different company instead of the originally planned one, or if exporting to individuals (cross-border e-commerce) is also an option.