(a) The BEC is described in United Nations Statistical Papers Series M, No 53, Rev 3. These end-use categories are further dissected into 26 SITC Rev 3 commodity groups. By concording SITC categories to particular BEC categories, the BEC attempts to classify merchandise trade statistics, for purposes of general economic analysis, according to the main end-use of the commodities traded. However, it does not achieve complete alignment with the particular end-use to which articles are put in specific circumstances; for example, some passenger motor cars, which are conventionally classified as consumption goods, and some parts and accessories of capital goods, which are conventionally classified as other goods, are in fact acquired as capital equipment. The 26 merchandise imports commodity groups have been designed so that they: result in meaningful groupings which have sufficient value to warrant separate identification; provide an appropriate spread across all end-use categories without any unduly large residual components; and provide detail for major import commodities. The 26 merchandise imports commodity groups are further sub-divided into 109 commodity sub-groups for more detailed analysis. Detail at this level is not published but is available as a special data service.

(b) Goods for processing are identified in many commodities. The major reclassifications to goods for processing are applied to consumption goods n.e.s., processed industrial supplies n.e.s. and non-monetary gold.