Appendix 2: Nature of Transaction codes

Outright sale or purchase, except direct trade with or by private consumers.

Direct trade with or by private consumers, including distance sales.

Return of goods.

Replacement for returned goods.

Replacement, such as under warranty, for goods not being returned.

Movements to or from a warehouse, excluding call-off and consignment stock and with the intermediation of a commission agent.

Supply for sale on approval or after trial, including call-off and consignment stock and with the intermediation of a commission agent.

Financial leasing for hire or purchase.

Transactions involving transfer of ownership without financial compensation, including barter trade for compensation-in-kind.

Goods expected to return to the initial country of export.

Goods not expected to return to the initial country of export.

Goods returning to the initial country of export.

Goods not returning to the initial country of export.

Transfer of goods without UAD.

Goods for and after repair or maintenance.

Movements to or from a customs warehouse for account of a non-resident person.

Other movements of goods for or following temporary use with expected duration under 24 months, as well as other movements of goods excluded from ITGS.

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

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

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.

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