United States Department of Commerce, Census Bureau, Bureau of Economic Analysis, U.S. International Trade in Goods and Services… (2007)
“ Effective with January 2004 statistics, Canada excludes these shipments from its goods exports to the United States, therefore creating coverage differences between the two countries for these goods. 2. Valuation -- Canadian imports are valued at the point of origin in the United States. However, U.S. exports are valued at the port of exit in the United States and include inland freight charges, making the U.S. export value slightly larger. Canada requires inland freight to be reported. Inland freight charges for February 2007 accounted for 2.0 percent of the value of U.S. exports to Canada. ”
