22.1. Introduction. The present chapter discusses the characteristics of transactions in which goods are delivered continuously across borders through pipelines (oil, gas and water) or through fixed power lines (electricity). The same goods delivered across borders by other means (e.g., oil in barrels, liquefied gas in special containers, bottled water or electricity stored in various power cells, etc.) are not covered in this chapter. Nevertheless, some issues raised in this chapter concern such goods even if they are not delivered by pipeline. The chapter discusses the challenges and good practices involved in measuring these transactions. It is linked to chaps. III and IV on the use of non-customs sources, as well as chapter VII, which discusses the integration of data from different sources.
22.2. Importance. International transactions in gas, oil and water which are delivered by pipelines and electricity which is delivered by fixed power lines are not always recorded by the customs authorities of some countries. However, these transactions constitute an important part of international trade in goods and should be properly recorded following all applicable recommendations contained in IMTS 2010. Countries are encouraged to establish appropriate procedures to ensure that records of this trade are as accurate as possible. It is also important that trading partners in such transactions record these flows using the same methods so as to improve international comparability (see IMTS 2010, para. 1.24).
 The present chapter focuses exclusively on the transactions in goods and does not discuss, in any manner, the recording of the services that are entailed by or associated with the delivery of the goods. However, the value of certain services is included in the valuation of goods according to FOB and CIF (see chapt. XIV, on valuation, for further information).