Nature of Transaction Codes for Finland

The following table shows the Nature of Transaction Codes to generate your Intrastat report.

Starting January 1, 2022, the following NoTCs must be used in transactions between Finland and other EU member states.

Code	Description
1 — Transactions involving actual change of ownership with financial compensation
11	Outright sale/purchase except direct trade with/by private consumers
12	Direct trade with/by private consumers (incl. distance sale)
2 — Return and replacement of goods free of charge after registration of the original transaction
21	Return of goods
22	Replacement for returned goods
23	Replacement (e.g. under warranty) for goods not being returned
3 — Transactions involving intended change of ownership or change of ownership without financial compensation
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
4 — Transactions with a view to processing under contract (not involving change of ownership)
41	Goods expected to return to the initial Member State of dispatch
42	Goods not expected to return to the initial Member State of dispatch
5 — Transactions following processing under contract (not involving change of ownership)
51	Goods returning to the initial Member State of dispatch
52	Goods not returning to the initial Member State of dispatch
60 — Transactions not involving transfer of ownership, e.g. repair of goods
7 — Transactions with a view to/following customs clearance (not involving change of ownership, related to goods in quasi-import or export)
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
80 —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
9 — Other transactions which cannot be classified under other codes
91	Hire, loan, and operational leasing longer than 24 months
99	Other

Code

Description

1 — Transactions involving actual change of ownership with financial compensation

Outright sale/purchase except direct trade with/by private consumers

Direct trade with/by private consumers (incl. distance sale)

2 — Return and replacement of goods free of charge after registration of the original transaction

Return of goods

Replacement for returned goods

Replacement (e.g. under warranty) for goods not being returned

3 — Transactions involving intended change of ownership or change of ownership without financial compensation

Movements to/from a warehouse (excluding call-off and consignment stock)

Supply for sale on approval or after trial (including call-off and consignment stock)

Financial leasing

Transactions involving transfer of ownership without financial compensation

4 — Transactions with a view to processing under contract (not involving change of ownership)

Goods expected to return to the initial Member State of dispatch

Goods not expected to return to the initial Member State of dispatch

5 — Transactions following processing under contract (not involving change of ownership)

Goods returning to the initial Member State of dispatch

Goods not returning to the initial Member State of dispatch

60 — Transactions not involving transfer of ownership, e.g. repair of goods

7 — Transactions with a view to/following customs clearance (not involving change of ownership, related to goods in quasi-import or export)

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

80 —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

9 — Other transactions which cannot be classified under other codes

Hire, loan, and operational leasing longer than 24 months

Other

General Notices