8.73 An explanation of the goods included and excluded from Australia's international merchandise trade statistics is given in Chapter 2. In principle, ABS treatments align with the current UN standards. However, as Customs entries are the source of the data, coverage is limited by the legislative and operational boundaries that Customs adheres to.
8.74 As such, there is a departure from the conceptually correct coverage, due to the exclusion of Christmas Island, Cocos (Keeling) Islands and the Australian Antarctic Territory from Customs jurisdiction. This departure does not have a substantial effect on Australia's trade statistics, due to the small size of the populations and economies of these territories. The territories are treated in ABS trade statistics as if they were other countries.