C. Customs procedures and IMTS
2.12. Customs procedures and trade statistics. Most of the international transactions of goods pass through the customs administrations of the exporting and the importing countries, and are subject to customs procedures. Customs records created as a result of the application of such procedures are the most prevalent and most important source of data for trade statistics. Further, the customs procedures are used to determine what movements of goods are to be included or excluded from international merchandise trade statistics. However, countries may not always strictly follow the standards and recommended practices of the RKC or may have other procedures or procedures in addition to those identified within it. Therefore, compilers should carefully review the details of the customs procedures and then decide on whether to include or exclude any given procedures, following the IMTS 2010 recommendations on the scope of recording (see IMTS 2010, para. 8.5).
2.13. Inclusion and exclusion of goods based on specific customs procedures. The most common customs procedure for imports is the declaration of goods for Clearance for home use, whereas for exports it is the procedure of outright exportation. Goods transactions under these customs procedures are, as a general guideline, to be included in the international merchandise trade statistics. Goods movements under the procedures transit, transshipments and temporary admissions are, in general, to be excluded. Boxes II.2 and II.3 below provide the list of customs procedures identified in the RKC under which, as a general guideline, goods are to be included in or excluded from trade statistics, assuming that the country follows the RKC in the definition and application of these customs procedures (see IMTS 2010, para. 8.5). Box II.4 provides examples of cross-border movements of goods that might not be covered by separate customs procedures but that should be included in international merchandise trade statistics.
2.14. List of customs procedures under which goods are to be included in IMTS. Box II.2 provides the list customs procedures identified in the RKC and whose application should result in the inclusion of cross-border movements of goods in imports or exports following the relevant recommendations of IMTS 2010.
2.15. List of customs procedures under which goods are to be excluded from IMTS. Box II.3 provides the list of customs procedures whose application should result in exclusion of the goods from the international merchandise trade statistics, as goods entering or leaving a country under any of those procedures do not add or subtract from the stock of goods of the country.
2.16. Cross-border movements of goods that might not be covered by specific customs procedures but that should be included in IMTS. There are a number of cross-border movements of goods that might not be covered by specific customs procedures but that constitute significant trade and should be included in the international merchandise trade statistics. Examples of such movements of goods are provided in Box II.4.
2.17. National application of the drawback procedure. As indicated at the beginning of the present section, there might be differences in the application of specific customs procedures between countries, and trade statistician need to be aware of how certain procedures are defined and applied in detail in their country. Box II.5 provides two country examples of the application of the drawback procedure
 See chap. III for a description of trade flows that might not be covered by customs and for which the use of non-customs sources of data might be needed.
 The RKC lists, inter alia, the most widely used regimes, such as clearance for home use and outright exportation (in some countries responsible for up to 90% of all declarations).