Codes for the nature of transaction

Code Description of nature of transaction
  Transactions involving actual change of ownership with financial compensation
11 Outright sale/purchase except direct trade with/by private consumers
12 Direct trade with/by private consumers (incl. distance sale)
  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
  Transactions involving intended change of ownership or change of ownership without financial compensation
31 Movements to/from a warehouse (excluding call- off and consignment stock)
32 Supply for sale on approval or after trial (including call-off and consignment stock)
33 Financial leasing1
34 Transactions involving transfer of ownership without financial compensation2
  Transactions with a view to processing under contract3 (not involving change of ownership)
41 Goods expected to return to the initial Member State/country of export
42 Goods not expected to return to the initial Member State/country of export
  Transactions following processing under contract (not involving change of ownership)
51 Goods returning to the initial Member State/ country of export
52 Goods not returning to the initial Member State/ country of export
60 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)
71 Release of goods for free circulation in a Member State with a subsequent export to another Member State
72 Transportation of goods from one Member State to another Member State to place the goods under the export procedure
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 Other5
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.