1 transaction Transactions involving an actual or intended transfer of ownership from residents to non-residents against financial or other compensation (except the transactions listed under 2, 7 and 8) 2022-01-01 2 transaction Return and replacement of goods free of charge after registration of the original transaction 2022-01-01 3 transaction Transactions involving transfer of ownership without financial or in kind compensation (e.g. aid shipments) 2022-01-01 4 transaction Operations with a view to processing 1 under contract (no transfer of ownership to the processor) 2022-01-01 5 transaction Operations following processing under contract (no transfer of ownership to the processor) 2022-01-01 6 transaction Operations "following" repair or maintenance, other than under joint inter-governmental production programmes. Repair and maintenance can be against payment or free of charge. These operations do not involve a (future) transfer of ownership*. 2022-01-01 7 transaction Operations under joint defence projects or other joint intergovernmental production programmes 2022-01-01 8 transaction 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 2022-01-01 9 transaction Other transactions which cannot be classified under other codes 2022-01-01 11 transaction Outright sale/purchase except direct tade with/by private consumers. Transactions involving actual change of ownership with financial compensation 2022-01-01 12 transaction Direct trade with/by private consumers (incl. distance sale). Transactions involving actual change of ownership with financial compensation 2022-01-01 21 transaction Returned goods. Return and replacement of goods free of charge after registration of the original transaction 2022-01-01 22 transaction Replacement of replaced goods. Return and replacement of goods free of charge after registration of the original transaction 2022-01-01 23 transaction Replacement (e.g. under warranty) for goods not being returned. Return and replacement of goods free of charge after registration of the original transaction 2022-01-01 31 transaction Movements to/from a warehouse (excluding call-off and consignment stock). Transactions involving intended change of ownership without financial compensation 2022-01-01 32 transaction Supply for sale on approval after trial (including call-off and consignment stock). Transactions involving intended change of ownership without financial compensation 2022-01-01 33 transaction Financial leasing. Transactions involving intended change of ownership without financial compensation 2022-01-01 34 transaction Transactions involving transfer of ownership without financial compensation. Transactions involving intended change of ownership without financial compensation 2022-01-01 41 transaction Goods expected to return to the initial Member State/country of export. Transactions with a view to processing under contract (not involving change of ownership) 2022-01-01 42 transaction Goods not expected to return to the initial Member State/country of export. Transactions with a view to processing under contract (not involving change of ownership) 2022-01-01 51 transaction Goods returning to the initial Member State/country of export. Transactions following processing under contract (not involving change of ownership) 2022-01-01 52 transaction Goods not returning to the initial Member State/country of export. Transactions following processing under contract (not involving change of ownership) 2022-01-01 60 transaction Particular transactions recorded for national purposes, such as repairs 2022-01-01 71 transaction Release of goods for free circulation in a Member State with a subsquent export to another Member State. Transactions with a view to/following customs clearance (not involving change of ownership, related to goods in quasi-import or export). 2022-01-01 72 transaction Transportation of goods from one Member State to another Member State to place the goods under the export procedure. Transactions with a view to/following customs clearance (not involving change of ownership, related to goods in quasi-import or export) 2022-01-01 80 transaction Transactions involving the supply of building materials and technical equipment under a general construction or civil engineering contract for which no seperate invoicing of the goods is required and an invoice for the total contract is issued 2022-01-01 91 transaction Hire, loan, and operational leasing longer than 24 months. Other transactions which cannot be classified under other codes 2022-01-01 99 transaction Other. Other transactions which cannot be classified under other codes 2022-01-01