Manual on Statistics of International Trade in Services

8. 
Health related and social services  
 
(other than those listed under 1.A.h-j.)
 
 
 A. 
Hospital 
services
 9311 
 
 
B.  Other human health services
  
9319 (other than 93191) 
 
 C. 
Social 
services
  
933 
 
 D. 
Other 
 
9. 
Tourism and travel related services 
 
 
A.  Hotels and restaurants (incl. catering)
 641-643 
 
 
B.  Travel agencies and tour operators services
 7471 
 

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165
 
C.  Tourist guides services
 7472 
 
 D. 
Other 
 
10.  
Recreational, cultural and sporting services 
 
(other than audiovisual services) 
 
 A. 
Entertainment 
services
 (including theatre, live bands and circus services)  
9619 
 
 
B.  News agency services
 962 
 
 
C.  Libraries, archives, museums and other cultural services
 963 
 
 
D.  Sporting and other recreational services
 964 
 
 E. 
Other 
 
11.  
Transport services 
 
 
A.  Maritime transport services 
 
 a. 
Passenger 
transportation 
7211 
 b. 
Freight 
transportation 
7212 
 
c.  Rental of vessels with crew 
7213 
 
d.  Maintenance and repair of vessels 
8868** 
 
e.  Pushing and towing services 
7214 
 
f.  Supporting services for maritime transport 
745** 
 
 
B.  Internal waterways transport 
  
 a. 
Passenger 
transportation 
7221 
 b. 
Freight 
transportation 
7222 
 
c.  Rental of vessels with crew 
7223 
 
d.  Maintenance and repair of vessels 
8868** 
 
e.  Pushing and towing services 
7224 
 
f.  Supporting services for internal waterway transport 
745** 
 
 
C.  Air transport services 
 
 a. 
Passenger 
transportation 
731 
 b. 
Freight 
transportation 
732 
 
c.  Rental of aircraft with crew 
734 
 
d.  Maintenance and repair of aircraft 
8868** 
 
e.  Supporting services for air transport  
746 
 
 D. 
Space 
transport
 733 
 
 
E.  Rail transport services 
 
 a. 
Passenger 
transportation 
7111 
 b. 
Freight 
transportation 
7112 
 
c.  Pushing and towing services 
7113 
 
d.  Maintenance and repair of rail transport equipment 
8868** 
 
e.  Supporting services for rail transport services 
743 
 
 
F.  Road transport services 

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166
 
 a. 
Passenger 
transportation 
7121+7122 
 b. 
Freight 
transportation 
7123 
 
c.  Rental of commercial vehicles with operator 
7124 
 
d.  Maintenance and repair of road transport equipment 
6112+8867 
 
e.  Supporting services for road transport services 
744 
 
 G. 
Pipeline 
transport 
 
 a. 
Transportation 
of 
fuels 
7131 
 
b.  Transportation of other goods 
7139 
 
 
 
H.  Services auxiliary to all modes of transport 
 
 a. 
Cargo-handling 
services 
741 
 
b.  Storage and warehouse services 
742 
 
c.  Freight transport agency services 
748 
 d. 
Other 
749 
 
 
 
I.  Other transport services 
 
12.  
Other services not included elsewhere 95+97+98+99 
 
 
 
 
 
 
 
Note: An asterisk (*) indicates that the service specified is a component of a more aggregated CPC item specified elsewhere 
in the present classification list; two asterisks (**) indicate that the service specified constitutes only a part of the total range 
of activities covered by the CPC concordance (e.g., voice mail is only a component of CPC item 7523). 
 

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167
Annex VII. 
The Manual and tourism satellite accounts 
1.  The present annex briefly outlines the nature and 
purpose of the tourism satellite account, as referred to in 
the publication Tourism Satellite Account: 
Recommended Methodological Framework 
a
 (TSA), 
which has been jointly developed by Eurostat, OECD, 
the United Nations and the World Tourism Organization 
and describes the relationship between the travel 
component of EBOPS as defined in the present Manual 
and the concept of tourism as included in TSA. It also 
discusses breakdowns of tourism expenditure and their 
potential relevance to trade agreements. In the context of 
the present Manual, the tourism satellite account 
provides an alternative potential source of data that 
might be used to estimate a more detailed breakdown of 
travel services as defined in chapter III of the Manual. 
The tourism satellite account: an overview 
2. The present section, which draws from the 
introduction to TSA, provides a brief overview of the 
nature and purpose of a tourism satellite account, which 
is much broader than any measurement of international 
tourism that may be derived from the balance of 
payments or from the present Manual. 
3.  Tourism has grown substantially over the last 
quarter of a century as an economic and social 
phenomenon. However, statistical information on the 
nature, progress and consequences of tourism has often 
been based on arrivals and overnight stay statistics as 
well as other balance of payments data that do not fully 
capture the whole economic phenomenon of tourism. 
Consequently, Governments, businesses and citizens 
may not receive the most accurate information necessary 
for effective public policies and efficient business 
operations.  TSA states that information on the role 
tourism plays in national economies throughout the 
world is deficient, and more credible data concerning the 
scale and significance of tourism are needed.  
4.  In the past, the description of tourism focused on the 
characteristics of visitors, the conditions in which they 
travelled and stayed, the purpose of visit etc. Now, there 
is an increasing awareness of the role that tourism is 
                                                           
a
   United Nations publication, Sales No. E.01.XVII.9. 
playing and can play, directly, indirectly or through 
induced effects, in the economy in terms of generation 
of value added, employment, personal income and 
government income. That awareness has led to the 
development of techniques for measuring tourism’s 
economic impact. Those developments have now been 
pulled together in the internationally comparable 
framework of TSA. 
5.  The 1993 SNA provides concepts, definitions, 
classifications, accounting rules, accounts and tables to 
present a comprehensive, integrated framework for the 
estimation of production, consumption, capital 
investment, income, stocks, flows of financial and non-
financial capital, and other related economic variables. 
Within that framework, a detailed analysis of a specific 
type of demand such as that related to tourism can be 
presented in an interface with the supply of these goods 
and services within an economy.  
6.  TSA focuses on the concept of the visitor and on 
measuring his or her demand for goods and services. 
However, visitor consumption is not restricted to a set of 
predefined goods and services produced by a predefined 
set of industries. What makes tourism special is not so 
much what is acquired but the temporary situation in 
which the consumer finds him- or herself: the visitor is 
outside his or her usual environment, and this is the 
characteristic that identifies a visitor as different from 
any other consumer. This characteristic of the visitor 
cannot be found within the central framework of national 
accounts, where the transactors are classified according to 
(relatively) permanent characteristics, one of them being 
the country or place of residence.  
7.  To deal with such situations, the 1993 SNA
b
 suggests 
the use of a satellite account that is annexed to the core of 
the System of National Accounts and that to a greater or 
lesser extent shares with this core system its basic concepts, 
definitions, and classifications. 
8.  As a consequence, the fundamental structure of the 
tourism satellite account is based on the general balance 
existing within an economy between demand of goods 
and services generated by tourism and their supply. The 
                                                           
b
 
See SNA 1993, chap. XXI. 

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168
demand generated by tourism encompasses a great 
variety of goods and services, where transportation, 
accommodation, and food and beverage services play a 
major role. The idea behind the construction of a tourism 
satellite account is to analyse in detail all the aspects of 
demand for goods and services that might be associated 
with tourism within the economy, to observe the 
operational interface with the supply of such goods and 
services within the same economy of reference, and to 
describe how this supply interacts with other economic 
activities.  
9.  A complete tourism satellite account for a country 
will provide: 
(a) Macroeconomic aggregates to describe the 
size and the economic importance of tourism, such as 
tourism value added and tourism GDP, consistent 
with similar aggregates for the total economy and for 
other productive activities and functional areas of 
interest; 
(b)  Detailed data on visitor consumption and how 
this consumption is met by domestic supply and imports, 
integrated within tables derived from general supply and 
use tables of the national accounts, at both current and 
constant prices; 
(c) Detailed production accounts of the tourism 
industries, including data on employment, linkages with 
other productive economic activities and capital 
formation; 
(d)  Basic information required for the development 
of models of the economic impact of tourism (at the 
national and supranational levels), for the preparation, 
for example, of tourism market-oriented analysis; 
(e)  A link between economic data and other non-
monetary information on tourism, such as number of 
trips, duration of the stay, purpose of the trip or modes 
of transport.  
10.  TSA should be seen from two different perspectives: 
(a) As a new statistical tool, including concepts, 
definitions, aggregates, classifications and tables 
compatible with international national accounting 
guidelines, which will allow for valid comparisons 
between regions, countries or groups of countries, and 
also make these estimates comparable with other 
internationally recognized macroeconomic aggregates 
and compilations; 
(b)  As a building process to guide countries in the 
development of their own system of tourism statistics, 
the main objective being the completion of a national 
tourism satellite account, which could be viewed as a 
synthesis of such a system. 
Relationship between travel in EBOPS and 
tourism in TSA 
11. In the present Manual (and in BPM5), the travel 
component covers most transactions that take place 
between residents and non-residents of an economy in 
relation to travel. Other transactions related to travel 
activities are included in transportation, passenger 
services. A traveller is a person who stays for less than 
one year in an economy of which he or she is not a 
resident for any purpose other than (a) being stationed 
on a military base or being an employee (including 
diplomats and other embassy and consulate personnel) 
of an agency of his or her government; (b) being an 
accompanying dependent of an individual mentioned 
under (a); or (c) undertaking a productive activity 
directly for an entity that is a resident of that economy. 
This one-year guideline does not apply to students or to 
patients receiving health care abroad, who remain 
residents of their economies of origin even if the length 
of stay in another economy is greater than one year. 
Travel comprises the expenditures (with the exception of 
those transportation services described below) of 
travellers in economies of which they are not resident, as 
well as the expenditures of those (including border and 
seasonal workers) described in category (c) above, in the 
economies in which they undertake productive activity.  
12. 
The EBOPS components of transportation, 
passenger services include international transportation 
services provided by resident transport operators to non-
resident travellers and those provided by non-resident 
transport operators to resident travellers, as well as 
transportation services provided to travellers within the 
economies they are visiting, where such services are 
provided by carriers non-resident in those economies. 
13. TSA identifies tourism as “the activities of persons 
travelling to and staying in places outside their usual 
environment for not more than one consecutive year for 
leisure, business, and other purposes not related to the 
exercise of an activity remunerated from within the 
place visited”, where usual environment generally 
“corresponds to the geographical boundaries within 
which an individual displaces himself/herself within 
his/her regular routine of life, except for leisure and 
recreation”. Similarly, a visitor is “any person travelling 
to a place other than of his/her usual environment for 
less than twelve months and whose main purpose of trip 
is other than the exercise of an activity remunerated 

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169
from within the place visited”. Visitors are further 
classified in two ways: 
(a) Either tourists, who stay for at least one night in 
the place visited, or same-day visitors, who visit a place 
for less than one day; 
(b) Either international visitors, whose country of 
residence is different from the country visited, or 
domestic visitors, whose country of residence is the 
country visited. 
14. For comparison with the concepts of travel and 
traveller as used in the present Manual, the focus is on 
international visitors. TSA definitions exclude military 
personnel on active duty and diplomats and their 
entourages in the same way as does the present Manual. 
The areas where the present Manual differs from TSA 
definitions are the following: 
(a)  TSA regards students and medical patients in 
the same way as other visitors. In contrast, BPM5 and 
the present Manual regard them as residents of their 
home economies, even when they are situated in another 
country for one year or more; 
(b)  TSA excludes from the definition of visitors all 
individuals who move to another economy primarily 
for the purpose of earning income and thus does not 
include their expenditure in tourism expenditure. On 
the other hand, the present Manual includes in travel 
the acquisition of goods and services for personal use 
by seasonal, border and other workers who are not 
resident in the economy in which they are employed 
and whose employer is resident in that economy. 
However, EBOPS component 238, expenditure by 
seasonal and border workers, separately identifies that 
expenditure. 
15. The  present  Manual excludes migrants from its 
definition of travellers and TSA similarly excludes 
migrants from its definition of visitors. However, 
following the “one year guideline”, refugees may be 
either travellers or migrants (discussed in further detail 
in chap. III of the Manual), whereas TSA excludes 
refugees from its coverage. 
Tourism characteristic products and EBOPS 
components 
16. An information need of trade negotiators and trade 
policy makers concerns the identification and quantification 
of product breakdowns of trade in services. TSA identifies 
a product breakdown of visitor consumption in terms of a 
list of seven groups of tourism characteristic products 
produced by a set of tourism industries, designed to ensure 
the international comparability of TSA data. For the most