Nature of Transaction Codes for Germany
The following table displays country-specific nature of transaction codes for Germany:
|
Code |
Description |
|---|---|
|
11 |
Outright sale/purchase except direct trade with/by private consumers |
|
12 |
Direct trade with/by private consumers (incl. distance sale) |
|
21 |
Return of goods |
|
22 |
Replacement for returned goods |
|
23 |
Replacement (e.g. under warranty) for goods not being returned |
|
31 |
Movements to/from a warehouse (excluding call-off and consignment stock and with the intermediation of a commission agent) |
|
32 |
Supply for sale on approval or after trial (including call-off and consignment stock and with the intermediation of a commission agent) |
|
33 |
Financial leasing (hire-purchase) |
|
34 |
Transactions involving transfer of ownership without financial compensation, including barter trade (compensation in kind) |
|
41 |
Goods expected to return to the initial country of export |
|
42 |
Goods not expected to return to the initial country of export |
|
51 |
Goods returning to the initial country of export |
|
52 |
Goods not returning to the initial country of export |
|
67 |
Goods for and after repair or maintenance |
|
68 |
Movements to/from a customs warehouse for account of a non-resident person |
|
69 |
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 |
|
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 |
|
81 |
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 |
|
91 |
Hire, loan and operational leasing longer than 24 months |
|
99 |
Other |