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Nature of transaction breakdown

1. 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)

2. 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

3. 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) [1]

33 Financial leasing [2]

34 Transactions involving transfer of ownership without financial compensation

4. Transactions with a view to processing under contract (not involving change of ownership) [3]

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

5. 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 Transactions not involving transfer of ownership, e.g. repair of goods [4]

7. 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

9. Other transactions which cannot be classified under other codes

91 Hire, loan, and operational leasing longer than 24 months

99 Other

Explanatory notes:

[1] Transferring goods to call-off stocks means that goods are moved to another EU country and stored in a warehouse owned by the buyer or a third party and where the buyer of the goods can claim them later.

[2] 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.

[3] 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 item 1.

[4] Repair entails the restoration of goods to their original function; this may involve some rebuilding or enhancements.