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Codes for the nature of transaction

Code Description of nature of transaction
  Transactions involving actual or intended transfer of ownership from residents to non-residents against financial or other compensation (except the transactions listed under 2, 7 and 8)
11 Outright purchase/sale
12 Supply for sale on approval or after trial, for consignment or with the intermediation of a commission agent
13 Barter trade (compensation in kind))
14 Financial leasing (hire-purchase)1
19 Other
  Return and replacement of goods free of charge after registration of the original transaction
21 Return of goods
22 Replacement for returned goods
23 Replacement (e.g. under warranty) for goods not being returned
29 Other
30 Transactions involving transfer of ownership without financial or in kind compensation (e.g. aid shipments)
  Operations with a view to processing2 under contract (no transfer of ownership to the processor)
41 Goods expected to return to the initial Member State of dispatch
42 Goods not expected to return to the initial Member State of dispatch
  Operations following processing under contract (no transfer of ownership to the processor)
51 Goods returning to the initial Member State of dispatch
52 Goods not returning to the initial Member State of dispatch
60 Particular transactions recorded for national purposes
70 Operations under joint defence projects or other joint intergovernmental production programs
80 Transactions involving the supply of building materials and technical equipment under a general construction or civil engineering contract for which no separate invoicing of the goods is required and an invoice for the total contract is issued
  Other transactions which cannot be classified under other codes
91 Hire, loan, and operational leasing longer than 24 months
99 Other

1 Financial leasing covers operations where the lease instalments are calculated in such a way as to cover all or virtually all of the value of the goods. The risks and rewards of ownership are transferred to the lessee. At the end of the contract the lessee becomes the legal owner of the goods.

2 Processing covers operations (transformation, construction, assembling, enhancement, renovation…) with the objective of producing a new or really improved item. This does not necessarily involve a change in the product classification. Processing activities on a processor’s own account are not covered by this item and should be registered under transaction’s code 11.

On 22 June, the phone lines of Statistics Estonia’s customer service are open until 13:00. The phone lines are closed on 23 and 24 June. Happy Midsummer!