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The country of delivery (shipment) is meant as the initial country to which the goods were shipped even if along the line took place of an overload of goods, warehousings, repacking, resorting, but without commission of commercial transactions with these goods.

If it is about drawing up data on separate goods, the divergence of data occurs due to distinction in the nomenclature and classification of goods. The group - a partition of all mass of the foreign trade goods on groups is carried out on essential signs.

Transit indirect - transportation of goods of one country in another through the territory of the third with the placement on customs warehouses - is considered as re-export (join in the general import and total exports). (At indirect transit by the owner of goods the nonresident is, and at re-export by the owner of goods the resident is.)

As a rule, it is more difficult to define the country of consumption as the goods can be resold a set of times. The country of appointment can not be specified, how in a case with highly liquid goods. Definition of the country of appointment can happen when the goods already are en route (instructions where messages, can be given on mobile means of communication). The goods which are taken out on exhibitions, fairs, auctions get country accessory only to a purchase pofakt.

The difference between export of "visible goods", services of material and non-material character and import of "visible goods", services of material and non-material character forms balance of export import. Balance of export import - a summary indicator of the foreign trade balance.

The countries using special system of the account (Europe without UK), include the nationalized goods in special export. The USA supplies with the information on special export and re-export, thus the nationalized goods join in re-export.

- additional expenses in interests of the current production: travelers; for providing normal working conditions; on overalls, special power supply, means of individual protection; compensation to workers of costs of acquisition of the tool; predstavitelstky expenses; payment for training of workers

In the international practice it is recommended to lead the cost of the exported goods to the cost of "FOB", "FOB port of departure", "FOB - French-overland border", and the imported goods - in costs of "CIF", "cif-port of destination", "cif - French-overland border of the country of appointment".

Import and export of products cover in the account of the current operations of "other world" respectively import from other countries and export to other countries of "visible" goods and services which structure is provided by the international standards.

It is simpler to define dates of export, than import because the actual export of goods as a rule coincides with documentary export, and when importing cases when the actual and documentary imports do not coincide are frequent (dates of granting customs the document do not coincide

the nationalized goods: the goods declared when importing for internal consumption, which in this regard passed customs cleaning, which are let out on internal consumption, then without processing taken out (sense: need for money on storage of goods in an assigned customs warehouse disappears; a vladalets of freight obviously knows that the product will be exported, but assigned - very expensive pleasure.

Carrying out the coordinating SK role (or YuNSTAT), has the status of the first among the equal. YuNSTAT for coordination keeps the central list of the international standards and classifications for transfer to the countries. Control of that is exercised, the world annual methodology in practice of the certain countries is how widely used.

. Various practice of the accounting of date of export and import: for example, in Germany the goods exported from the USA can not be issued on domestic market, and in the publications appearing every month, the USA writes that exported something in Germany, it is not reflected in Germany (only the goods which are let out on an internal pynok are reflected).