Goods should generally not be reported on the BE-120. However, the value of goods exports in connection with construction services provided to foreign persons is reportable on Schedule C.

Additionally, merchanting services, reportable on Schedule A, are equal to the difference between your cost of buying products “off the shelf,” outside of the U.S.  and then selling them “as is” in another foreign market, without the goods ever entering the U.S.  Reporters of merchanting services must also complete page 11 of the survey and report gross sales and gross purchases of those sales reported on a net basis on schedule A.