10 Tran involving change of ownership for a consideration
11 Outright sale/purchase except direct trade with/by private consumers
12 Direct trade with/by private customers (incl. distance sale)
16 Credit note value where goods are not returned
17 Tran on SDs but not shown in boxes 8 or 9 of VAT Return
18 Tran in box 8 or 9 of VAT Return but on SD for recon purposes
20 Returned goods and replacement goods
21 Return of goods
22 Replacement for returned goods
23 Replacement (e.g. under warranty) for goods not being returned
30 FOC trans involving a permanent change of ownership
31 Movements to/from a warehouse (excluding call-off and consignment stock)
32 Supply for sale on approval or after trial (including call-off and consignment stock)
33 Financial leasing
34 Transactions involving transfer of ownership without financial compensation
40 Goods sent for processing or repair
41 Goods expected to return to the initial Member State/country of export
42 Goods not expected to return to the initial Member State/country of export
50 Goods returned following process or repair
51 Goods returning to the initial Member State/country of export
52 Goods not returning to the initial Member State/country of export
60 Particular transactions recorded for national purposes
71 Release of goods for free circulation in a MS with a subsequent export to another MS
72 Transportation of goods between Member States to place goods under export procedure
80 Building materials & technical equipment for general construction/civil engineering contract
91 Hire, loan and operational leasing longer than 24 months
99 Other
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