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SAD Guidelines - C24

Box 24 : Nature of transaction

The codes applicable are given below.

The Member States which require this item of information must use the single digit codes listed in column A (excluding, where appropriate, code 9), this digit being entered in the left-hand side of the box. They may also provide for a second digit from the list in column B to be entered in the right-hand side of the box.

Column A

Column B

1. Transactions involving actual or intended transfer of ownership against payment or other consideration (other than the transactions listed under 2, 7 and 8[1][2][3])

1. Final purchase/sale[4]

2. Goods dispatched for viewing, trial samples, goods dispatched with right of return and transactions involving commission

3. Transactions involving payment in kind

4. Sale to foreign travellers for their personal use

5. Financial leasing[5]

2. Return of goods already recorded under code 1[6]; replacement of goods free of charge[7]

1. Return of goods

2. Replacement for returned goods

3. Replacement (e.g. under terms of guarantee) for goods not returned

3. Transactions (not temporary in nature) involving transfer of ownership but without consideration (financial or otherwise)

1. Deliveries of goods under programmes wholly or partly financed by the European Community

2. Other government-aid deliveries

3. Other aid deliveries (individuals and non-governmental organisations)

4. Other

4. Transactions with a view to processing[8] or contractor repair[9] (other than the transactions recorded under 7)

1. Processing

2. Repair and maintenance against payment

3. Repair and maintenance free of charge

5. Transactions after processing[10] or contractor repair[11] (other than the transactions recorded under 7)

1. Processing

2. Repair and maintenance against payment

3. Repair and maintenance free of charge

6. Transactions not involving transfer of ownership, e.g. hire, loan, operational leasing[12] and other temporary uses[13], with the exception of processing under contract or repair (delivery and return)

1. Hire, loan, operational leasing

2. Other temporary uses

7. Transactions in connection with a joint defence programme or another intergovernmental production programme (e.g. Airbus)

 

8. Delivery of building material and equipment in connection with construction or civil engineering activities constituting part of a general contract[14]

 

9. Other transactions

 

[1] This item covers most exports and imports, i.e. transactions in respect of which:

  • ownership is transferred from resident to non-resident or vice versa,
  • payment or other compensation (payment in kind) is or will be made.

It should be noted that this applies to goods sent between entities of a same enterprise or of a same group of enterprises and to goods sent from/to central distribution depots, unless no payment or other compensation is made in respect of these transactions (in which case such transactions shall be listed under code 3).

[2] Including spare parts and other replacement deliveries made against payment.

[3] Including financial leasing: the lease instalments are calculated in such a way as to cover all or virtually all the value of the goods. The benefits and risks of ownership are transferred to the lessee. At the end of the contract, the lessee becomes the legal owner.

[4] Including spare parts and other replacement deliveries made against payment.

[5] Including financial leasing: the lease instalments are calculated in such a way as to cover all or virtually all the value of the goods. The benefits and risks of ownership are transferred to the lessee. At the end of the contract, the lessee becomes the legal owner.

[6] Return and replacement dispatches of goods originally recorded under headings 3 to 9 of column A should be recorded under the corresponding headings.

[7] Return and replacement dispatches of goods originally recorded under headings 3 to 9 of column A should be recorded under the corresponding headings.

[8] Processing operations (whether or not under customs supervision) should be recorded under headings 4 and 5 of column A. Own-account processing operations are not covered by these headings and should be recorded under heading 1 of column A.

[9] 6 Repair entails the restoration of goods to their original function; this may involve some structural alterations or improvements.

[10] Processing operations (whether or not under customs supervision) should be recorded under headings 4 and 5 of column A. Own-account processing operations are not covered by these headings and should be recorded under heading 1 of column A.

[11] 6 Repair entails the restoration of goods to their original function; this may involve some structural alterations or improvements.

[12] 7 Operational leasing: all lease contracts other than financial leasing (see note3).

[13] This item covers goods exported/imported with the intention of subsequent reimport/re-export without any change of ownership taking place.

[14] The transactions recorded under heading 8 of column A involve goods which are not separately invoiced but for which a single invoice is made covering the total collective value. Where this is not the case, the transactions should be recorded under heading 1.