Codes for the nature of transaction
|Description of nature of transaction
|Transactions involving actual change of ownership with financial compensation
|Outright sale/purchase except direct trade with/by private consumers
|Direct trade with/by private consumers (incl. distance sale)
|Return and replacement of goods free of charge after registration of the original transaction
|Return of goods
|Replacement for returned goods
|Replacement (e.g. under warranty) for goods not being returned
|Transactions involving intended change of ownership or change of ownership without financial compensation
|Movements to/from a warehouse (excluding call- off and consignment stock)
|Supply for sale on approval or after trial (including call-off and consignment stock)
|Transactions involving transfer of ownership without financial compensation2
|Transactions with a view to processing under contract3 (not involving change of ownership)
|Goods expected to return to the initial Member State/country of export
|Goods not expected to return to the initial Member State/country of export
|Transactions following processing under contract (not involving change of ownership)
|Goods returning to the initial Member State/ country of export
|Goods not returning to the initial Member State/ country of export
|Particular transactions recorded for national purposes4
|Transactions with a view to/following customs clearance (not involving change of ownership, related to goods in quasi-import or export)
|Release of goods for free circulation in a Member State with a subsequent export to another Member State
|Transportation of goods from one Member State to another Member State to place the goods under the export procedure
|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
|Hire, loan, and operational leasing longer than 24 months
1 Financial leasing covers operations where the lease instalments are calculated in such a way as to cover the whole or almost the whole 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 This transaction type also includes goods exchange between a parent company and its associated companies.
3 Processing covers operations (transformation, construction, assembling, enhancement, renovation, etc.) with the objective of producing a new or significantly improved product. 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 code 11.
4 Examples of transactions recorded under this code could include transactions not involving the transfer of ownership, e.g., repair, hire, loan, operational leasing and other temporary uses of less than two years, except processing under contract. Data registered under this transaction code should not be included in Intrastat reports.
5 Other transactions include, e.g., EU Member States' stock movements if a change of ownership in a relevant Member State does not take place or is not planned.
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