Emissions are an external cost, meaning its information is lost in the price of making something.
If a country produces a lot of goods that are carbon intensive and export them, the country who import those goods cannot really calculate the carbon emission of those goods with precision. They can do estimates.
This is why accusing china of being a large emitter is wrong for several reasons:
* they are the factory of the world, they export a lot of stuff
* their emission per capita is lower compared to developed countries
Even though it's true that China could switch to nuclear energy, although they already have a lot of it.
But it's not. In this scheme, the emissions get assigned to the people driving, and not to the oil companies (except the emissions produced during oil extraction).
The "don't count exports" scheme is easy to fool. Focus your economy into products that require high emissions to produce (and don't bother trying to reduce these emissions, that way you can undercut foreign markets better), export them, import low emissions products, and you get the moral high-ground that, once your exports are ignored, you're producing little emissions, even as those exports enrich you.
Exports aren't a gift - they get something in return for them, just as for other economic activity. So why would you not consider their emissions?