19.4. Table XIX.1 below summarizes the definition and comparison of categories of goods that might be difficult to distinguish.
19.5. Example involving goods on consignment. In a typical case involving goods on consignment, goods are sent to a marketplace specific for that type of goods in another country for the purpose of their being sold. Such marketplaces can exist for diverse goods, such as live animals, cars and crude oil. The marketplace brings together buyers and sellers. The physical inspection of the goods at local or global distribution centres or changes in market conditions might result in the goods’ not being sold and subsequently returned. There might be many other situations and circumstances in which goods are sent to another country to be sold but are returned after not being sold.
19.6. Example involving goods for processing. Global manufacturing and global production chains exist for many products such as cars and electronic devices such as mobile phones). In all such cases, parts of the production process and the manufacturing of the components of the final product take place in several countries. In this sense, all trade transactions that precede the shipment of the final product can be regarded as constituting trade in goods for processing.
19.7. Example involving goods for storage. Certain important commodities such as oil and gas and wheat and rice are frequently stockpiled at specific locations for the purpose of future distribution and use. For example, some small island States store large amounts of fuels to ensure that visiting ships and aircraft can be properly refuelled. While these supplies might be fully under the control of a foreign entity, they nevertheless form part of the material resources of the country.
19.8. Example involving goods simply being transported through a country. Large trading places such asRotterdam (for oil) andDubai andChina, Hong Kong SAR (for merchandise) are frequently the destination of goods that are then forwarded to another destination. It can be difficult to determine whether these goods are entering the country on consignment, for storage or only as goods in transit.
19.9. Example involving goods temporarily admitted or dispatched. This category includes, but is not limited to, goods identified in the revised Kyoto Convention (RKC) and the Istanbul Convention as goods covered by the "temporary admission subject to re-exportation in the same state" customs procedure. Such goods include display equipment for trade fairs and exhibitions; art exhibits, commercial samples and pedagogic material; animals for breeding, show or racing; packaging, means of transport, containers and equipment connected with transport; and equipment for the working of lands adjacent to the border by persons resident abroad. In cases where movements of goods are not covered by a specific customs procedure, the statistical authorities should establish criteria for determining whether the movement of goods should be considered temporary.
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).
 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).
 See IMTS 2010, para. 4.15 (f) for the valuation of returned goods.
 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.