|
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 |