National inventories should include greenhouse gas emissions and removals taking place within national (including administered) territories and offshore areas over which the country has jurisdiction. There are, however, some qualifications of this requirement in the Revised 1996 IPCC Guidelines:

• Emissions from international aviation and maritime transport should not be included in national totals but reported separately.
  
  
• Emissions from road vehicles should be attributed to the country where the fuel is loaded into the vehicle. The error in national emissions introduced in the case of road transport is expected to be small.
   
• Emissions from the combustion or decay of wood and wood products are assumed to take place in the country in which the wood was harvested and within the year of harvesting. This is because it has been determined that the most workable approach to estimating CO₂ emissions and removals from forests is to account for changes in stocks of standing biomass in forests and other locations. The simple assumption is that wood removed from stocks releases CO₂ emissions in the year and in the country where the wood was removed. While the IPCC default assumption does not account for exports and carbon stored in products, it does provide some methodological guidance in an appendix to the IPCC Good Practice Guidance for LULUCF.