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This tutorial explains the concept of exports using a New Zealand example that includes kiwifruit and timber being shipped overseas. It emphasizes that the key focus should be on the money flow rather than the physical products themselves. When these products leave New Zealand, they generate export receipts, as the overseas buyers will pay for them. This payment reflects the cash flow coming from abroad into New Zealand. Thus, understanding whether a transaction is classified as an export receipt or an import payment hinges on recognizing this important money flow where New Zealand receives cash in exchange for its exported goods.