Page History

...

24.13.    Returned goods (see IMTS 2010, paras. 1.23 and F.6). If exported goods are subsequently returned, they should be included in imports and identified as reimports when they are returned. Similarly, goods imported and subsequently returned should be included in exports and identified as re-exports when they are returned.^[1^4] If returned goods can be identified by IMTS compilers, e.g., via the special customs procedure code, this information should be made available to BPM6 compilers in order to allow them to void the initial transactions in their recording, as required by BPM6. 

...

24.15.    Goods entering or leaving the economic territory of a country illegally (see IMTS 2010, paras. 1.59 and F.8). It is recommended that these transactions (which may include legal as well as illegal goods)^[2^5] be excluded from IMTS and separately recorded. BPM6 includes in general merchandise illegal goods as well as smuggled goods that are otherwise legal (BPM6, paras. 10.17 (i) and 10.17 (j)). Customs and BOP compilers should work together to assess the quantity of smuggled goods, e.g., BOP compilers might have an indication from their surveys that travellers are not properly declaring their goods. 

...

24.18.     Goods transferred from or to a buffer stock organization. It is recommended that such goods be included in IMTS (see IMTS 2010, paras. 1.27 and F.11). BPM6 excludes goods temporarily exported or imported, such as goods for storage, if no change of ownership takes place (BPM6, para. 10.22 (e)). However, these goods are to be recorded if they are sold while being abroad (BPM6, para. 10.17(g)). The specific identification of those goods in the statistical recording of the customs transactions would be useful to BPM6 compilers.

...

[14] There are different cases of returned goods, such as goods returned due to poor quality and goods on consignment (see IMTS 2010, para. 1.17 above) that are not sold or returned.

[25] The illegal entry or exit from the economic territory may refer to both legal and illegal goods, i.e., it is not necessarily the goods themselves, but the manner in which they enter or leave the economic territory, that is illegal.