# 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), Part C. Classifications

Extent: E+W+S+N.I.

Table 1. Nature of transaction breakdown
A
B
1.
Transactions involving actual change of ownership with financial compensation
1.
Outright sale/purchase except direct trade with/by private consumers
2.
Direct trade with/by private consumers (incl. distance sale)
2.
Return and replacement of goods free of charge after registration of the original transaction
1.
Return of goods
2.
Replacement for returned goods
3.
Replacement (e.g. under warranty) for goods not being returned
3.
Transactions involving intended change of ownership or change of ownership without financial compensation
1.
Movements to/from a warehouse (excluding call-off and consignment stock)
2.
Supply for sale on approval or after trial (including call-off and consignment stock)
3.
Financial leasing
4.
Transactions involving transfer of ownership without financial compensation
4.
Transactions with a view to processing under contract (not involving change of ownership)
1.
Goods expected to return to the initial Member State/country of export
2.
Goods not expected to return to the initial Member State/country of export
5.
Transactions following processing under contract (not involving change of ownership)
1.
Goods returning to the initial Member State/country of export
2.
Goods not returning to the initial Member State/country of export
6.
Particular transactions recorded for national purposes
7.
Transactions with a view to/following customs clearance (not involving change of ownership, related to goods in quasi-import or export)
1.
Release of goods for free circulation in a Member State with a subsequent export to another Member State
2.
Transportation of goods from one Member State to another Member State to place the goods under the export procedure
8.
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
1.
Hire, loan, and operational leasing longer than 24 months
9.
Other
Table 2. Mode of transport breakdown
Mode of transport at the border; internal mode of transport
Sea transport
Rail transport
Road transport
Air transport
Postal consignment
Fixed transport installations
Inland waterway transport
Own propulsion
Container
Goods are not transported in containers when crossing the border of the statistical territory of the European Union.
Goods are transported in containers when crossing the border of the statistical territory of the European Union.
Table 3. Statistical procedure breakdown
Statistical procedure
Normal imports or exports
Imports or exports covered by the customs procedure inward processing
Imports or exports covered by the customs procedure outward processing
Imports or exports not recorded from customs declarations

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Source: https://www.legislation.gov.uk/eur/2020/1197/annex/I/part/3 (the official version)
Page: https://openlegislation.uk/eu-regulation-2020-1197/annex-I/part-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.