2.1. Introduction. The present chapter elaborates the recommendations on the use of customs declarations and related customs records contained in IMTS 2010, chapter VIII, on data compilation strategies. The present chapter provides details on the revised Kyoto Convention (RKC) and identifies customs procedures indicating inclusion or exclusion of movements of goods from international merchandise trade statistics. The verification of the information contained in customs declarations and other issues related to data collection and data quality are also covered. As customs declarations are the main source of trade data in most countries, compilers of trade statistics should be fully aware of the relevant laws and administrative regulations that define customs procedures and the scope and level of detail of the declarations, which are in effect in their countries. This chapter builds on chapter I, which discusses the overall legal framework for the compilation and dissemination of international merchandise trade statistics. The use of non-customs sources is covered in chapter III. This chapter is closely related to and provides the background for chapters XII to XVIII, which elaborate on the compilation of particular data items from the point of view of customs declarations as the main data source for international merchandise trade statistics.