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14.39. For the purposes of those adjustments, an ad hoc annual survey on a voluntary basis alongside the regular survey on international trade in services is conducted among the processors (exporters of services) and the principals of goods to be processed abroad (importers of services). Detailed information is collected on the relationship between services exports and imports and the related movements of goods across the border and the transfer of transformed goods to the principal within the processor’s economy. The additional adjustment of goods owing to misreporting may be carried out in order to keep the margin between goods after processing and goods before processing in accordance with the particular processing services related to the movements of the goods (especially when the goods are returning after processing; see box 14.1).
Back to B.1. Goods-related services
[1] Holding gains/losses or overheads are not likely to be among them as the entity obliged to report the movements of goods across the borders in the Intra-community trade statistics (Intrastat) is the processor (not the owner of the goods).
[2] The national concept of foreign trade in goods, which represents a change-of-ownership approach, takes into account sales and purchases by non-residents within the Czech market, and eliminates all cross-border movements of goods reported by non-residents, since those cross-border flows cannot be considered as transactions related to the Czech economy.