{
  "url": "https://openlegislation.uk/eu-regulation-2020-1197/annex-I/part-3",
  "json_url": "https://openlegislation.uk/eu-regulation-2020-1197/annex-I/part-3.json",
  "legislation": "eur/2020/1197",
  "legislation_title": "Commission Implementing Regulation (EU) 2020/1197 of 30 July 2020 laying down technical specifications and arrangements pursuant to Regulation (EU) 2019/2152 of the European Parliament and of the Council on European business statistics repealing 10 legal acts in the field of business statistics (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2020-1197",
  "path": "annex/I/part/3",
  "kind": "part",
  "number": "C. Classifications",
  "heading": null,
  "text": "Table 1. Nature of transaction breakdown\nA\nB\n1.\nTransactions involving actual change of ownership with financial compensation\n1.\nOutright sale/purchase except direct trade with/by private consumers\n2.\nDirect trade with/by private consumers (incl. distance sale)\n2.\nReturn and replacement of goods free of charge after registration of the original transaction\n1.\nReturn of goods\n2.\nReplacement for returned goods\n3.\nReplacement (e.g. under warranty) for goods not being returned\n3.\nTransactions involving intended change of ownership or change of ownership without financial compensation\n1.\nMovements to/from a warehouse (excluding call-off and consignment stock)\n2.\nSupply for sale on approval or after trial (including call-off and consignment stock)\n3.\nFinancial leasing\n4.\nTransactions involving transfer of ownership without financial compensation\n4.\nTransactions with a view to processing under contract (not involving change of ownership)\n1.\nGoods expected to return to the initial Member State/country of export\n2.\nGoods not expected to return to the initial Member State/country of export\n5.\nTransactions following processing under contract (not involving change of ownership)\n1.\nGoods returning to the initial Member State/country of export\n2.\nGoods not returning to the initial Member State/country of export\n6.\nParticular transactions recorded for national purposes\n7.\nTransactions with a view to/following customs clearance (not involving change of ownership, related to goods in quasi-import or export)\n1.\nRelease of goods for free circulation in a Member State with a subsequent export to another Member State\n2.\nTransportation of goods from one Member State to another Member State to place the goods under the export procedure\n8.\nTransactions 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\n9.\nOther transactions which cannot be classified under other codes\n1.\nHire, loan, and operational leasing longer than 24 months\n9.\nOther\nTable 2. Mode of transport breakdown\nMode of transport at the border; internal mode of transport\nSea transport\nRail transport\nRoad transport\nAir transport\nPostal consignment\nFixed transport installations\nInland waterway transport\nOwn propulsion\nContainer\nGoods are not transported in containers when crossing the border of the statistical territory of the European Union.\nGoods are transported in containers when crossing the border of the statistical territory of the European Union.\nTable 3. Statistical procedure breakdown\nStatistical procedure\nNormal imports or exports\nImports or exports covered by the customs procedure inward processing\nImports or exports covered by the customs procedure outward processing\nImports or exports not recorded from customs declarations",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2020/1197/annex/I/part/3",
    "retrieved_at": "2026-11-01T14:42:28.657754+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}