19.1. Introduction. The present chapter is based on chapter I of IMTS 2010 on scope and time of recording. This chapter elaborates on the implementation of the general guideline for recording, in IMTS, all goods that add to or subtract from the stock of material resources of a country by entering (imports) or leaving (exports) its economic territory. Section A provides an interpretation of the general guideline for the recording of goods as contained in IMTS 2010. Section B focuses on the definition and comparison of categories of goods that might be difficult to distinguish, such as goods on consignment and goods for processing, etc. Section C discusses trade in categories of goods where the application of the concept of economic territory requires further explanation, such as trade in ships and aircraft. Sections D deals with the issues of cross-border trade and smuggling; and Section E, with the customs and statistical threshold, treatment of non-response, confidential data and the omission of data. Chapters XX-XXIV deal with additional categories of goods that are within the scope of IMTS but that are difficult either to identify separately or to compile.