16.1.        Introduction. The present chapter elaborates on the recommendations on partner-country attribution contained in IMTS 2010, chapter VI. In particular, it discusses details of the definition of country of origin provided in the revised Kyoto Convention (RKC), elaborates the concepts of country of the last known destination and country of consignment, and describes challenges and good practices in partner country attribution for imported and exported goods. It also discusses the definition of partner country in trade between member countries of a customs union, and the partner country coding for statistical purposes. This chapter is related to chapter VI of the present Manual, on statistical territory and organization of data collection.