Riikidevahelise kaubaveoga seotud raudteeveoteenuse osutamisel on teenuse osutamise kohta sõlmitud kirjaliku lepingu või tellimiskirja asemel teenuse ekspordi tõendina nõutav «Rahvusvahelise raudtee kaubaveonduse kokkuleppega» (SMGS kokkulepe) kehtestatud vormi kohane kauba saateleht.
In the case of railway undertakings profit and loss accounts and either balance sheets or annual statement of assets and liabilities shall be kept and published for business relating to the provision of rail freight-transport services.
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