We actually report exactly that way. Since 2015, Canada, in compliance with the international reporting guidelines of the Intergovernmental Panel on Climate Change, reports emissions from harvested wood products where and when they occur.
That means that, if we export pallets to Europe, we in Canada must report the emissions associated with the burning of the pallets in Europe. If we export a long-lived wood product to the United States to build a mass timber building, we would need to report that when the emissions occur, which would be when that building is torn down or recycled, whatever its fate may be in the future.