ralia, US, France, Singapore,
UK, Taiwan

Virgin Islands:
US, Puerto Rico

Wallis and Futuna:
Italy 40%, Croatia 15%, US 14%, Denmark 13%

West Bank:
Israel, Jordan, Gaza Strip

Western Sahara:
Morocco claims and administers Western Sahara, so
trade partners are included in overall Moroccan accounts

World:
in value, about 75% of exports from the developed countries

Yemen:
Thailand 34%, China 26%, South Korea 14%, Japan 3% (1999)

Yugoslavia:
Bosnia and Herzegovina, Italy, The Former Yugoslav
Republic of Macedonia, Germany (1998)

Zambia:
Japan, Saudi Arabia, India, Thailand, South Africa, US,
Malaysia (1997)

Zimbabwe:
South Africa 10%, UK 9%, Malawi 8%, Botswana 8%, Japan 7%,
(1999 est.)

Taiwan:
US 23.5%, Hong Kong 21.1%, Europe 16%, ASEAN 12.2%, Japan
11.2% (2000)

======================================================================

@Fiscal year

Afghanistan:
21 March - 20 March

Albania:
calendar year

Algeria:
calendar year

American Samoa:
1 October - 30 September

Andorra:
calendar year

Angola:
calendar year

Anguilla:
1 April - 31 March

Antigua and Barbuda:
1 April - 31 March

Argentina:
calendar year

Armenia:
calendar year

Aruba:
calendar year

Australia:
1 July - 30 June

Austria:
calendar year

Azerbaijan:
calendar year

Bahamas, The:
1 July - 30 June

Bahrain:
calendar year

Bangladesh:
1 July - 30 June

Barbados:
1 April - 31 March

Belarus:
calendar year

Belgium:
calendar year

Belize:
1 April - 31 March

Benin:
calendar year

Bermuda:
1 April - 31 March

Bhutan:
1 July - 30 June

Bolivia:
calendar year

Bosnia and Herzegovina:
calendar year

Botswana:
1 April - 31 March

Brazil:
calendar year

British Virgin Islands:
1 April - 31 March

Brunei:
calendar year

Bulgaria:
calendar year

Burkina Faso:
calendar year

Burma:
1 April - 31 March

Burundi:
calendar year

Cambodia:
calendar year

Cameroon:
1 July - 30 June

Canada:
1 April - 31 March

Cape Verde:
calendar year

Cayman Islands:
1 April - 31 March

Central African Republic:
calendar year

Chad:
calendar year

Chile:
calendar year

China:
calendar year

Christmas Island:
1 July - 30 June

Cocos (Keeling) Islands:
1 July - 30 June

Colombia:
calendar year

Comoros:
calendar