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The country of consignment for the purposes of exports statistics is the country to which goods are dispatched by the exporting country, without - as far as it is known at the time of exportation - being subject to any commercial transactions or other operations that change the legal status of the goods taking place in any intermediate country. If there are several intermediate countries, then the first intermediate country into which goods enter after leaving the exporting country should be recorded as country of consignment.

The country of consignment for the purposes of import statistics is the country from which goods were dispatched to the importing country, without any commercial transactions or other operations that change the legal status of the goods taking place in any intermediate country. If, before arriving in the importing country, goods enter one or more further countries and are subject to such transactions or operations, the last intermediate country where such transactions or operations were conducted should be taken as the country of consignment.