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.
