A

Type of transaction code

B

1

Transactions that involve an actual change of ownership with financial compensation

11

1

Outright sale/purchase except direct trade with/by private consumers

12

2

Direct trade with/by private consumers (including distance sales)

2

Returns and exchange of goods free of charge after registration of the first transaction

21

1

Returned goods

22

2

Replacement for replaced goods

23

3

Replacement (e.g. under warranty) for goods not being returned

3

Transactions involving an intended change of ownership or change of ownership without financial compensation

31

1

Movements to/from warehouse (excluding call-off and consignment stock)

32

2

Supply for sale on approval or after trial (including call-off and consignment stock)

33

3

Financial leasing

34

4

Transactions involving transfer of ownership without financial compensation

4

Transactions for processing under the contract (not involving changes in ownership)

41

1

Goods expected to return to the initial Member State/country of export

42

2

Goods not expected to return to the initial Member State/country of export

5

Transactions after processing under the contract (not involving change in ownership)

51

1

Goods returning to the initial Member State (country of export)

52

2

Goods not returning to the initial Member State (country of export)

6

Specific transactions coded for national purposes

61

1

Intra-EU acquisition of bio-components

62

2

Intra-EU acquisition of biomasses

63

3

Intra-EU acquisition of biofuels

7

Transactions for clearance/post-clearance (not involving changes of ownership relating to quasi-arrival or dis goods)

71

1

Release of goods for free circulation in a Member State with a subsequent export to another Member State

72

2

Transportation of goods from one Member State to another Member State to place the goods under the export procedure

8

Transactions involving the supply of construction materials and technical equipment

80

1

the supply of construction materials and technical equipment under a general contracting or civil engineering contract for which for which separate invoicing of goods is not required, but the invoice is issued for the entire supply covered by the contract

9

Other types of transactions that cannot be classified under any other codes

91

1

Hire, loan, and operational leasing longer than 24 months

99

9

Other