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19.10. Example of goods for repair or maintenance. Ships and aircraft frequently undergo repair and maintenance in other countries which is to be recorded as a service transaction. Regular repair or maintenance might be difficult to distinguish from refitting or refurbishing, which results into an essentially new product whose import and subsequent export need to be included in IMTS (see also subsequent chaps. XX and XXIII).
[1] Goods Goods on consignment in this Manual refer to goods on consignment as defined in IMTS 2010. Countries might have additional and divergent definitions of goods on consignment and a specific customs procedure for those goods which might or might not be in line with the above statistical meaning of the term given in IMTS 2010. In the revised Kyoto Convention (RKC), the term “consignment” is used to refer to a single shipment rather than to a general standard customs procedure, except in the special case of the “Relief consignments” procedure covered in Specific Annex J (Chapter 5).
[2] See IMTS 2010, para. 4.15 (f) for the valuation of returned goods.
[3] The Convention on Temporary Admission, signed in Istanbul on 26 June 1990, provided a means of bringing together, and simplifying, various instruments governing temporary admission of goods.
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