| A |
Code |
B |
| 1. Transactions involving actual or intended transfer of ownership against compensation (financial or otherwise) (except the transactions listed under 2, 7, 8) (1) (2) (3). |
11 |
1. Outright/purchase/sale (2) |
| 12 |
2. Supply for sale on approval or after trial, for consignment or with the intermediation of a commission agent | |
| 13 |
3. Barter trade (compensation in kind) | |
| 15 |
5. Financial leasing (hire-purchase) (3) | |
| 2. Return of goods after registration of the original transaction under code 1 (4); replacement of goods free of charge (4) |
21 |
1. Return of goods |
| 22 |
2. Replacement for returned goods | |
| 23 |
3. Replacement (e.g. under warranty) for goods not being returned | |
| 3. Transactions (not temporary) involving transfer of ownership but without compensation (financial or other) |
31 |
1. Goods delivered under aid programmes operated or financed partly or wholly by the European Community |
| 32 |
2. Other general government-aid deliveries | |
| 33 |
3. Other aid deliveries (individuals, non-governmental organisations) | |
| 34 |
4. Others | |
| 4. Operations with a view to processing under contract (5) or repairs (except those recorded under 7) |
41 |
|
| 5. Operations following processing under contract (5) (except those recorded under 7) |
51 |
|
| 7. Operations under joint defence projects or other joint intergovernmental production programs |
70 |
|
| 8. Supply of building materials and equipment for works that are part of a general construction or engineering contract (6) |
80 |
|
9. Other transactions |
90 |
|
(1) This item covers most dispatches and arrivals, i.e. transactions in respect of which:
– ownership is transferred from resident to non-resident, and
– payment or compensation in kind is or will be made.
It should be noted that this also applies to goods sent between related enterprises or from/to central distribution depots, even if no immediate payment is made.
(2) Including spare parts and other replacements made against payment.
(3) Including financial leasing: 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.
(4) Return and replacement dispatches of goods originally recorded under items 3 to 9 of column A should be registered under the corresponding items.
(5) 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 of column A.
Goods for or following processing have to be recorded as arrivals and dispatches.
However, a repair should not be recorded under this position. A repair entails the restoration of goods to their original function or condition. The objective of the operation is simply to maintain the goods in working order; this may involve some rebuilding or enhancements but does not change the nature of the goods in anyway.
Goods for and after repair are excluded from statistics relating to the trading of goods between Member States to be transmitted to the Commission (Eurostat)
(6) The transactions recorded under item 8 of column A involve only goods which are not separately invoiced, but for which a single invoice covers the total value of the works. Where this is not the case, the transactions should be recorded under item 1.