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23.1.        Introduction.  The present chapter discusses the problem of identifying and recording trade in ships and aircraft[1] and indicates the means through which this trade can be captured in an internationally comparable way. Possible data sources are discussed, as well as the issue of leasing. The available data indicate that there is a need to improve the statistical recording of ships and aircraft.[2] This chapter is linked with chapter XX as the refitting of a ship or aircraft can be viewed as a good for processing. The compilation of data on trade in aircraft and ships frequently requires the use of non-customs sources. Therefore, this chapter is linked with chapters III and IV, on the use of non-customs sources of data, and also with chapter VII, which discusses the integration of data from different sources.