From Statistics Explained
Extra-EU exports of goods are goods which leave the statistical territory of the European Union for a third country after being placed under the customs procedure for exports (for definitive export) or outward processing (goods for working, further processing) or repair or following inward processing.
Intra-EU exports of goods are goods which leave a Member State of the EU for another Member State for definitive export, outward processing or repair or following inward processing.
- An export of a good occurs when there is a change of ownership from a resident to a non-resident. According to the European System of Accounts (ESA95) also smuggled goods must be included in exports.
- Change of ownership does not necessarily imply that the good in question physically crosses the frontier. If goods cross the border due to financial leasing, as deliveries between affiliates of the same enterprise or for significant processing to order or repair national accounts impute a change of ownership even though in legal terms no change of ownerhip takes place.
- Export of services consist of all services rendered by residents to non-residents. In national accounts any direct purchases by non-residents in the economic territory of a country are recorded as exports of services; therefore all expenditure by foreign tourists in the economic territory of a country is considered as part of the exports of services of that country. Also international flows of illegal services must be included.
- The updated version of the System of National Accounts (SNA 2008) applies the principle of change in ownership universally; in future national accounts will not record goods sent abroad for/after processing to order as exports. Only the processing fee will be recorded as an export of service of the economic territory where the processor is resident and as an import of service of the economic territory where the ordering party is resident.
Analogously, the national accounts' transactions in goods and services from non-residents to residents are imports.