Supply and use; products of activity, NA, 1995-2016

Supply and use; products of activity, NA, 1995-2016

Products of activity and other items Periods Value at current prices Supply of goods and services Total supply at basic prices (mln euro) Value at current prices Supply of goods and services Domestic output (mln euro) Value at current prices Supply of goods and services Imports of goods and services Total (mln euro) Value at current prices Supply of goods and services Imports of goods and services Imports of goods (mln euro) Value at current prices Supply of goods and services Imports of goods and services Imports of services (mln euro) Value at current prices Use of goods and services Total use at purchaser's prices (mln euro) Value at current prices Use of goods and services Intermediate consumption (mln euro) Value at current prices Use of goods and services Final consumption expenditure Total (mln euro) Value at current prices Use of goods and services Final consumption expenditure Households and NPISHs (mln euro) Value at current prices Use of goods and services Final consumption expenditure General government (mln euro) Value at current prices Use of goods and services Gross fixed capital formation (mln euro) Value at current prices Use of goods and services Changes in inventories incl. valuables (mln euro) Value at current prices Use of goods and services Exports of goods and services Total (mln euro) Value at current prices Use of goods and services Exports of goods and services Exports of goods (mln euro) Value at current prices Use of goods and services Exports of goods and services Exports of services (mln euro)
A-U All goods and services 2016* 1,610,119 1,137,104 473,015 373,745 99,270 1,771,283 648,865 455,510 282,361 173,149 112,878 870 553,160 437,605 115,555
A Agriculture, forestry products 2016* 48,122 27,665 20,457 20,457 0 60,528 26,954 6,603 6,603 0 233 -97 26,835 26,835 0
01 Products of agriculture, hunting.. 2016* 46,673 27,166 19,507 19,507 0 58,626 26,453 6,458 6,458 0 233 -97 25,579 25,579 0
011-013 Crops and planting material 2016* 31,223 13,069 18,154 18,154 0 42,329 13,308 6,077 6,077 0 13 -10 22,941 22,941 0
014 Live animals and animal products 2016* 12,678 11,325 1,353 1,353 0 13,538 10,386 381 381 0 220 -87 2,638 2,638 0
016 Agricultural and animal husbandry.. 2016* 2,772 2,772 0 0 0 2,759 2,759 0 0 0 0 0 0 0 0
02 Products of forestry, logging and.. 2016* 506 171 335 335 0 576 148 9 9 0 0 0 419 419 0
03 Fish and other fishing products.. 2016* 943 328 615 615 0 1,326 353 136 136 0 0 0 837 837 0
B-E Mining, manufacturing products.. 2016* 667,504 314,829 352,675 351,520 1,155 811,265 244,983 113,691 105,830 7,861 38,327 722 413,542 408,393 5,149
B Mining and quarrying 2016* 44,085 13,107 30,978 30,436 542 49,572 26,054 4,376 4,352 24 503 -501 19,140 16,281 2,859
05 Coal and lignite 2016* 1,887 0 1,887 1,887 0 2,033 1,446 1 1 0 0 0 586 586 0
06 Crude petroleum and natural gas 2016* 35,081 8,719 26,362 26,362 0 39,333 20,947 4,328 4,304 24 0 -460 14,518 14,518 0
07 Metal ores 2016* 1,166 0 1,166 1,166 0 1,176 798 0 0 0 0 -41 419 419 0
08 Other mining and quarrying products 2016* 1,981 960 1,021 1,021 0 3,060 2,255 47 47 0 0 0 758 758 0
09 Mining support services 2016* 3,970 3,428 542 0 542 3,970 608 0 0 0 503 0 2,859 0 2,859
C Manufacturing 2016* 592,691 274,707 317,984 317,398 586 728,684 201,024 99,434 94,112 5,322 37,727 1,221 389,278 387,096 2,182
10-12 Food, beverages and tobacco 2016* 100,557 68,274 32,283 32,283 0 132,651 35,989 37,380 37,380 0 0 149 59,133 59,133 0
10 Food products 2016* 89,915 61,649 28,266 28,266 0 113,662 32,951 28,402 28,402 0 0 142 52,167 52,167 0
101-102 Fish and meat 2016* 19,145 11,726 7,419 7,419 0 24,456 5,487 6,873 6,873 0 0 63 12,033 12,033 0
103 Processed and preserved fruit.. 2016* 8,837 5,470 3,367 3,367 0 10,707 1,800 3,280 3,280 0 0 1 5,626 5,626 0
104 Vegetable and animal oils and fats 2016* 10,475 6,379 4,096 4,096 0 12,084 7,388 445 445 0 0 -98 4,349 4,349 0
105 Dairy products 2016* 12,994 9,661 3,333 3,333 0 15,762 4,489 4,115 4,115 0 0 144 7,014 7,014 0
106-107 Grain, starches, baker products 2016* 9,420 6,910 2,510 2,510 0 12,406 2,774 6,223 6,223 0 0 -22 3,431 3,431 0
108 Other food products 2016* 21,530 14,762 6,768 6,768 0 29,604 6,284 6,613 6,613 0 0 -26 16,733 16,733 0
109 Prepared animal feeds 2016* 7,514 6,741 773 773 0 8,643 4,729 853 853 0 0 80 2,981 2,981 0
11 Beverages 2016* 7,219 4,201 3,018 3,018 0 11,502 3,027 4,426 4,426 0 0 -15 4,064 4,064 0
12 Tobacco products 2016* 3,423 2,424 999 999 0 7,487 11 4,552 4,552 0 0 22 2,902 2,902 0
13-15 Textiles, wearing apparel, leather 2016* 20,804 3,454 17,350 17,350 0 33,505 2,760 14,430 14,430 0 284 33 15,998 15,998 0
16-18 Wood, paper and printing services 2016* 18,259 9,590 8,669 8,669 0 22,618 14,225 2,218 2,218 0 231 -16 5,960 5,960 0
16 Wood, wood and cork products .. 2016* 5,274 2,520 2,754 2,754 0 7,075 5,182 620 620 0 231 -21 1,063 1,063 0
17 Paper and paper products 2016* 11,848 5,962 5,886 5,886 0 14,406 7,935 1,581 1,581 0 0 5 4,885 4,885 0
18 Printing and recording services 2016* 1,137 1,108 29 29 0 1,137 1,108 17 17 0 0 0 12 12 0
19 Coke and refined petroleum products 2016* 40,361 18,864 21,497 21,497 0 51,432 14,534 8,102 8,102 0 0 453 28,343 28,343 0
20-21 Chemicals, pharmaceutical products 2016* 95,391 42,958 52,433 52,433 0 112,108 31,921 10,443 6,388 4,055 0 596 69,148 69,148 0
20 Chemicals and chemical products 2016* 73,332 38,977 34,355 34,355 0 82,467 27,860 4,350 4,350 0 0 62 50,195 50,195 0
21 Basic pharmaceutical products and.. 2016* 22,059 3,981 18,078 18,078 0 29,641 4,061 6,093 2,038 4,055 0 534 18,953 18,953 0
22-23 Rubber, plastics and other.. 2016* 27,148 13,373 13,775 13,775 0 33,873 17,474 2,184 2,184 0 529 -124 13,810 13,810 0
22 Rubber and plastics products 2016* 18,525 8,136 10,389 10,389 0 21,492 8,872 1,276 1,276 0 367 -13 10,990 10,990 0
23 Other non-metallic mineral products 2016* 8,623 5,237 3,386 3,386 0 12,381 8,602 908 908 0 162 -111 2,820 2,820 0
24-25 Basic metals and metal products 2016* 45,416 22,925 22,491 22,491 0 52,352 26,770 1,271 1,271 0 1,965 -20 22,366 22,366 0
24 Basic metals 2016* 22,258 6,524 15,734 15,734 0 25,135 10,380 0 0 0 0 33 14,722 14,722 0
25 Fabricated metal products, except.. 2016* 23,158 16,401 6,757 6,757 0 27,217 16,390 1,271 1,271 0 1,965 -53 7,644 7,644 0
26-27 Electrical and electronic products 2016* 107,377 32,342 75,035 75,035 0 126,834 20,739 8,336 7,075 1,261 7,724 338 89,697 89,697 0
26 Computer, electronic and optical.. 2016* 87,784 27,906 59,878 59,878 0 102,367 13,346 5,890 4,669 1,221 7,147 295 75,689 75,689 0
27 Electrical equipment 2016* 19,593 4,436 15,157 15,157 0 24,467 7,393 2,446 2,406 40 577 43 14,008 14,008 0
28 Machinery and equipment n.e.c. 2016* 51,196 23,199 27,997 27,997 0 59,419 10,889 221 221 0 9,052 0 39,257 39,257 0
29-30 Transport equipment 2016* 46,664 17,884 28,780 28,780 0 55,196 8,936 6,927 6,921 6 14,579 -412 25,166 25,166 0
29 Motor vehicles, trailers and.. 2016* 32,063 11,412 20,651 20,651 0 39,077 8,034 5,188 5,188 0 10,011 157 15,687 15,687 0
30 Other transport equipment 2016* 14,601 6,472 8,129 8,129 0 16,119 902 1,739 1,733 6 4,568 -569 9,479 9,479 0
31-33 Other manufactured goods, repair 2016* 39,518 21,844 17,674 17,088 586 48,696 16,787 7,922 7,922 0 3,363 224 20,400 18,218 2,182
31-32 Furniture, other manufacturing 2016* 22,857 5,769 17,088 17,088 0 32,035 2,679 7,864 7,864 0 3,050 224 18,218 18,218 0
31 Furniture 2016* 5,987 3,203 2,784 2,784 0 8,843 762 3,642 3,642 0 2,650 0 1,789 1,789 0
32 Other manufactured goods 2016* 16,870 2,566 14,304 14,304 0 23,192 1,917 4,222 4,222 0 400 224 16,429 16,429 0
33 Repair and installation services.. 2016* 16,661 16,075 586 0 586 16,661 14,108 58 58 0 313 0 2,182 0 2,182
D Electricity, gas, steam.. 2016* 13,625 12,678 947 947 0 15,421 9,870 4,623 4,613 10 97 0 831 831 0
35 Electricity, gas, steam.. 2016* 13,625 12,678 947 947 0 15,421 9,870 4,623 4,613 10 97 0 831 831 0
E Water supply and waste management 2016* 17,103 14,337 2,766 2,739 27 17,588 8,035 5,258 2,753 2,505 0 2 4,293 4,185 108
36 Natural water; water treatment and.. 2016* 1,577 1,566 11 11 0 1,856 696 1,157 1,157 0 0 0 3 3 0
37-39 Waste management 2016* 15,526 12,771 2,755 2,728 27 15,732 7,339 4,101 1,596 2,505 0 2 4,290 4,182 108
F Constructions and construction works 2016* 93,978 92,549 1,429 0 1,429 93,959 44,703 837 435 402 45,838 0 2,581 0 2,581
41 Buildings and building construction.. 2016* 39,099 38,931 168 0 168 39,099 12,629 178 0 178 26,056 0 236 0 236
42 Constructions and construction works 2016* 15,975 15,336 639 0 639 15,956 7,175 0 0 0 7,232 0 1,549 0 1,549
43 Specialised construction works 2016* 38,904 38,282 622 0 622 38,904 24,899 659 435 224 12,550 0 796 0 796
G-I Trade, transport and vehicles repair 2016* 106,629 96,717 9,912 0 9,912 105,243 45,453 34,668 34,186 482 0 0 25,122 0 25,122
G Wholesale and retail trade 2016* 10,965 10,965 0 0 0 10,965 6,720 4,245 4,245 0 0 0 0 0 0
45 Trade and repair motor vehicles 2016* 10,965 10,965 0 0 0 10,965 6,720 4,245 4,245 0 0 0 0 0 0
46 Wholesale trade services, except.. 2016* 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
47 Retail trade services, except of.. 2016* 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
H Transportation and storage 2016* 68,614 59,574 9,040 0 9,040 67,228 34,763 7,343 6,932 411 0 0 25,122 0 25,122
49 Land transport services and.. 2016* 23,320 21,116 2,204 0 2,204 21,957 11,902 4,547 4,136 411 0 0 5,508 0 5,508
50 Water transport services 2016* 8,251 6,852 1,399 0 1,399 8,242 2,285 243 243 0 0 0 5,714 0 5,714
51 Air transport services 2016* 10,968 9,632 1,336 0 1,336 10,968 2,718 1,733 1,733 0 0 0 6,517 0 6,517
52 Warehousing and support services.. 2016* 19,867 16,764 3,103 0 3,103 19,853 13,629 493 493 0 0 0 5,731 0 5,731
53 Postal and courier services 2016* 6,208 5,210 998 0 998 6,208 4,229 327 327 0 0 0 1,652 0 1,652
I Accommodation and food services 2016* 27,050 26,178 872 0 872 27,050 3,970 23,080 23,009 71 0 0 0 0 0
55 Accommodation services 2016* 5,684 5,256 428 0 428 5,684 947 4,737 4,666 71 0 0 0 0 0
56 Food and beverage serving services 2016* 21,366 20,922 444 0 444 21,366 3,023 18,343 18,343 0 0 0 0 0 0
J Information and communication 2016* 70,539 62,489 8,050 1,514 6,536 72,709 38,154 12,324 12,324 0 9,701 7 12,523 2,293 10,230
58-60 Publishing, audio-visual.. 2016* 18,825 16,863 1,962 1,514 448 20,995 11,502 4,965 4,965 0 1,481 7 3,040 2,293 747
58 Publishing services 2016* 14,421 12,977 1,444 1,283 161 16,286 8,961 3,195 3,195 0 1,481 7 2,642 2,020 622
59-60 Audio-visual and broadcasting 2016* 4,404 3,886 518 231 287 4,709 2,541 1,770 1,770 0 0 0 398 273 125
61 Telecommunications services 2016* 16,687 15,217 1,470 0 1,470 16,687 8,163 7,171 7,171 0 0 0 1,353 0 1,353
62-63 Computer and information services 2016* 35,027 30,409 4,618 0 4,618 35,027 18,489 188 188 0 8,220 0 8,130 0 8,130
62 Computer programming, consultancy.. 2016* 32,181 27,716 4,465 0 4,465 32,181 16,545 167 167 0 8,220 0 7,249 0 7,249
63 Information services 2016* 2,846 2,693 153 0 153 2,846 1,944 21 21 0 0 0 881 0 881
K Financial institutions 2016* 71,660 67,324 4,336 0 4,336 74,125 52,380 16,526 16,526 0 480 0 4,739 0 4,739
64 Financial services, except… 2016* 47,458 43,499 3,959 0 3,959 47,458 41,604 2,593 2,593 0 38 0 3,223 0 3,223
65 Insurance, reinsurance and pension.. 2016* 15,869 15,608 261 0 261 18,334 3,589 13,528 13,528 0 0 0 1,217 0 1,217
66 Services auxiliary to financial.. 2016* 8,333 8,217 116 0 116 8,333 7,187 405 405 0 442 0 299 0 299
L Real estate activities 2016* 83,256 83,241 15 0 15 83,251 21,720 59,788 56,173 3,615 1,728 0 15 0 15
68 Real estate activities 2016* 83,256 83,241 15 0 15 83,251 21,720 59,788 56,173 3,615 1,728 0 15 0 15
M-N Business services 2016* 254,946 179,904 75,042 0 75,042 257,150 159,069 15,217 14,479 738 16,192 0 66,672 0 66,672
M Other specialised business services 2016* 125,871 97,243 28,628 0 28,628 128,078 87,238 3,088 2,771 317 14,286 0 23,466 0 23,466
69-71 Management, technical consultancy 2016* 96,996 74,952 22,044 0 22,044 99,214 66,237 2,532 2,215 317 9,762 0 20,683 0 20,683
69-70 Legal and management consultancy 2016* 83,094 61,856 21,238 0 21,238 85,326 60,914 2,464 2,147 317 3,228 0 18,720 0 18,720
69 Legal and accounting services 2016* 20,779 19,666 1,113 0 1,113 23,063 16,171 2,464 2,147 317 3,228 0 1,200 0 1,200
70 Services of head offices.. 2016* 62,315 42,190 20,125 0 20,125 62,263 44,743 0 0 0 0 0 17,520 0 17,520
71 Architectural and engineering.. 2016* 13,902 13,096 806 0 806 13,888 5,323 68 68 0 6,534 0 1,963 0 1,963
72 Scientific research and development.. 2016* 6,761 5,361 1,400 0 1,400 6,761 493 0 0 0 4,524 0 1,744 0 1,744
73-75 Advertising, design and other 2016* 22,114 16,930 5,184 0 5,184 22,103 20,508 556 556 0 0 0 1,039 0 1,039
Source: CBS.
Explanation of symbols

Table explanation


This table contains data from national accounts on the supply and use of goods and services by groups products of activities. Domestic production and imports make up the supply of goods and services. The use of goods and services consist of intermediate consumption, the consumption, fixed capital formation, exports and changes in inventories.

Data available from: 1995 up to and including 2016.

Status of the figures:
The figures for the most recent reporting year 2016 are provisional. Data of 1995-2015 are final. Since this table has been discontinued, data of 2016 will not become final.

Changes as of June 22nd 2018:
None. This table has been discontinued.
Statistics Netherlands has carried out a revision of the national accounts. New statistical sources and estimation methods have been used during the revision. Therefore this table has been replaced by table Supply and use; products of activity, National Accounts. For further information see section 3.

When will new figures be published?
Not applicable anymore.

Description topics

Value at current prices
The values are expressed at prices of the reporting period. Alternatively, values may be expressed at constant prices. In this case, prices of a reference period are used.
Supply of goods and services
The supply of different kinds of product. A distinction is made between domestic output and imports. Supply is valued at basic prices. This is the price received by the producer after taxes on products (such as excises) were paid and or subsidies on products were received.
Total supply at basic prices
Domestic output
Goods and services that have been produced from domestic production.
Imports of goods and services
Transactions in goods and services (sales, barter and gifts) from non-residents to residents (in the Netherlands). Imports of goods occurs when economic ownership of goods is passed from non-residents to residents. This applies irrespective of corresponding physical movements of goods across frontiers. An enterprise or institution is considered residential after it has been active in the Netherlands for at least one year. This applies irrespective of the question whether the enterprise or institute has foreign owners.
Total
Imports of goods
Transactions in goods (sales, barter and gifts) from non-residents to residents (in the Netherlands). Imports of goods occurs when economic ownership of goods is passed from non-residents to residents. This applies irrespective of corresponding physical movements of goods across frontiers. An enterprise or institution is considered residential after it has been active in the Netherlands for at least one year. This applies irrespective of the question whether the enterprise or institute has foreign owners. Part of the imports are raw materials, semifinished products, fuel and fixed assets. Furthermore, imports of goods may be re-exports: goods that were imported before being exported, after having received at most minor adaptations.
Imports of services
Transactions in services (sales, barter and gifts) from non-residents to residents (in the Netherlands). Imports of services applies among others to expenses made by Dutch companies abroad, like costs of transportation, banking costs and business travels. Imports by services are also made by the Dutch general government, among others by means of expenses made by Dutch embassies and consulates. Imports of services by households consist among others of imports of consumer goods and the direct consumptive expenditure by Dutch residents abroad.
Use of goods and services
The use of different kinds of product. A distinction is made between intermediate consumption by industry and final expenditure. Final expenditure is broken down into exports, final consumption expenditure by households, final consumption expenditure by general government, gross fixed capital formation and changes in inventories. Used products are valued at purchasers' price which is the price of a product paid by the purchaser, excluding VAT.
Total use at purchaser's prices
Intermediate consumption
Goods and services used as input in a production process, with the exception of capital goods. Intermediate consumption consists of goods reshaped into other goods or consumed entirely in the course of the production process (by definition, this holds for all hired services). According to international standards an acquired good or hired service is classified as a fixed asset rather than intermediate consumption when it lasts over one year in a production process. Goods and services that are part of intermediate consumption are valued at market prices at the time they were used.
Final consumption expenditure
Expenditure on goods or services that are used for the direct satisfaction of individual or collective needs. Expenses may be made at home or abroad, but they are always made by resident institutional units, that is households or institutions residing in the Netherlands. By definition only households, non-profit institutions serving households (NPISHs) and government institutions consume. Enterprises do not: expenses they make on goods and services are thought to serve production and are therefore classified as intermediate consumption of fixed capital formation. The general government is a special case. The government also has intermediate consumption, just like enterprises. But the output delivered by the government which is not directly paid for, non-market output (like safety), is classified as consumption by the general government. It is said that the government 'consumes its own production'. The system of national accounts demands that all that is produced is also consumed (or serves as an investment). By convention, government output is consumed by the government itself. This is not the only consumption by the general government. It also contains social transfers in kind. In the Netherlands this mainly concerns health care bills paid for by the government and an allowance for the rent.

Total
Households and NPISHs
Consumption expenditure by households and non-profit institutions serving households (NPISHs). Not all expenses made by households are seen as consumptive, households may invest as well. These investments mainly concern the purchase of houses and substantial costs on maintenance. Small costs on maintenance, indoor painting and the purchase of furniture is classified as consumption. This also applies to the purchase of cars and car maintenance.
General government
Consumption expenditure by the general government sector. The output delivered by the government which is not directly paid for, non-market output (like safety), is classified as consumption by the government. It is said that the government 'consumes its own production'. The system of national accounts demands that all that is produced is also consumed (or serves as an investment). By convention, government output is consumed by the government itself. This is not the only consumption by the general government. Purchases by general government of goods and services produced by market producers that are supplied to households as social transfers in kind are part of government consumption as well. Examples of this in the Netherlands are health care bills paid for by the government and an allowance for the rent.

Government output consumed by the government is classified into collective consumption and individual consumption. Collective consumption by the government consists of services for collective consumption that are provided simultaneously to all members of the community. Examples of this are expenses on defence, environmental health or public governance. Individual consumption is made up of expenses that serve only part of the community. This concerns mainly education.
Gross fixed capital formation
Expenditure on produced assets that are used in a production process for more than one year. This may concern a building, dwelling, transport equipment or a machine. This in contrast with goods and services which are used up during the production process, the so-called intermediate use (e.g. iron ore). Fixed capital does lose value over time as a result of normal wear and tear and obsolescence. This is called consumption of fixed capital (also called depreciation). The value of fixed capital formation in which the consumption of fixed capital is not deducted is called gross fixed capital formation. Deduction of the consumption of fixed capital results in net fixed capital formation.

The following types of fixed assets exist: dwellings and other buildings and structures, machinery and equipment, transport equipment, weapon systems (included in machinery and equipment), computers, software, telecommunication equipment, research and development, cultivated biological resources, mineral exploration and evaluation, and costs of ownership transfer on non-produced assets, like land, contracts, leases and licences.
Changes in inventories incl. valuables
Changes in inventories including acquisitions less disposals of valuables.
Changes in the stock of raw materials, semi-finished products, work-in-progress (unfinished works like ships or oil rigs) and finished products still held by the producer. Changes in stock do not include work-in-progress in construction. Positive changes in inventories arise when products are finished in the reference period but not yet sold. Alternatively, they arise when goods are purchased for intermediate consumption but not yet used. Negative changes in inventories arise when goods from stocks have been sold, or used in the production process. A more extensive list of changes in inventories is found in the European System of Accounts 2010.

In measuring changes in inventories, changes in prices during the reference period are not allowed to have any effect. The initial and final inventory is therefore valued at the same price. Raw materials are valued at the price of purchase. Final products are valued at the selling price. Work-in-progress is valued at the cost-price.

Acquisitions less disposals of valuables consists of the acquisitions less disposals of precious stones, non-monetary gold, antiques, art objects and jewellery that are acquired and held primarily as stores of value. In the national accounts this transaction is mostly combined with changes in inventories.
Exports of goods and services
Transactions in goods and services (sales, barter and gifts) from residents (in the Netherlands) to non-residents. Exports of goods occurs when economic ownership of goods is passed from residents to non-residents. This applies irrespective of corresponding physical movements of goods across frontiers. An enterprise or institution is considered residential after it has been active in the Netherlands for at least one year. This applies irrespective of the question whether the enterprise or institute has foreign owners.
Total
Exports of goods
Transactions in goods (sales, barter and gifts) from residents (in the Netherlands) to non-residents. Exports of goods occurs when economic ownership of goods is passed from residents to non-residents. This applies irrespective of corresponding physical movements of goods across frontiers. An enterprise or institution is considered residential after it has been active in the Netherlands for at least one year. This applies irrespective of the question whether the enterprise or institute has foreign owners. Part of the exports of goods are re-exports: goods that were imported before being exported, after having received at most minor adaptations.
Exports of services
Transactions in services (sales, barter and gifts) from residents (in the Netherlands) to non-residents. Exports of goods occurs when economic ownership of goods is passed from residents to non-residents. Exports of services include among others the following cases: transportation by resident carriers abroad, harbour services and ship maintenance to non-residents, works performed abroad by resident contractors. Expenses made in the Netherlands by foreign tourists, diplomats and cross-border workers.