On your Annual Firearms Manufacturers and Export Report (AFMER) form, you should report all firearms that were manufactured and exported under section 9, for exportation.
Example:
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If you manufacture 1,000 firearms then sell 300 into U.S. commerce, export 600 out of the U.S., and dispose of the remaining 100 to another licensed type 07 or type 10 federal firearm licensee, you should record 300 in section 8 and 600 in section 9. The remaining 100 would not get reported at this point, since they were not sold into U.S. commerce or exported.