# Intrastat Nature of Transaction and Transport Mode Codes > Source: https://netray.co/tools/intrastat-nature-of-transaction-and-transport-mode-codes-reference > Publisher: Netray (netray.co), AI and integration engineering for ERP and manufacturing systems. > Section: Free Tools ## Short answer A searchable reference of the EU Intrastat nature of transaction codes and mode of transport codes used when setting up ERP movement types. ## Category regional ## Region European Union ## Audience - Logistics analyst - Customs compliance - ERP functional consultant ## Tool **Kind:** worksheet **Mode:** reference **Columns:** #### Code list **Key:** type **Type:** text #### Code **Key:** code **Type:** text #### Meaning **Key:** meaning **Type:** text #### Typical ERP use **Key:** erp_use **Type:** text **Rows:** **Type:** Nature of transaction **Code:** 11 **Meaning:** Outright purchase or sale **Erp use:** Standard sales order and purchase order movements **Type:** Nature of transaction **Code:** 12 **Meaning:** Supply for sale on approval or after trial, for consignment or with an agent's help **Erp use:** Consignment shipments to a customer or agent **Type:** Nature of transaction **Code:** 13 **Meaning:** Barter trade (compensation in kind) **Erp use:** Goods exchanged for goods, rare in manufacturing **Type:** Nature of transaction **Code:** 14 **Meaning:** Financial leasing (hire-purchase) **Erp use:** Equipment leased with intended transfer of ownership **Type:** Nature of transaction **Code:** 21 **Meaning:** Return of goods **Erp use:** Customer return or return to supplier **Type:** Nature of transaction **Code:** 22 **Meaning:** Replacement for returned goods **Erp use:** Replacement shipment after a return **Type:** Nature of transaction **Code:** 23 **Meaning:** Replacement for goods not being returned **Erp use:** Warranty replacement without recovery of the original **Type:** Nature of transaction **Code:** 3 **Meaning:** Transactions involving transfer of ownership without financial compensation (group level) **Erp use:** Free-of-charge shipments, aid, gifts; use the sub-code your national authority requires **Type:** Nature of transaction **Code:** 4 **Meaning:** Operations with a view to processing under contract (group level) **Erp use:** Subcontract machining or plating where ownership stays with you **Type:** Nature of transaction **Code:** 5 **Meaning:** Operations following processing under contract (group level) **Erp use:** Return of subcontracted goods after processing **Type:** Nature of transaction **Code:** 7 **Meaning:** Operations under joint defence projects or other joint intergovernmental production programmes **Erp use:** Defence consortium programme shipments **Type:** Nature of transaction **Code:** 8 **Meaning:** Supply of building materials and equipment under a general construction or civil engineering contract **Erp use:** Project deliveries not invoiced separately **Type:** Nature of transaction **Code:** 9 **Meaning:** Other transactions that cannot be classified elsewhere **Erp use:** Last resort, avoid where a specific code applies **Type:** Mode of transport **Code:** 1 **Meaning:** Sea transport **Erp use:** Container and bulk shipments by vessel **Type:** Mode of transport **Code:** 2 **Meaning:** Rail transport **Erp use:** Rail freight wagons **Type:** Mode of transport **Code:** 3 **Meaning:** Road transport **Erp use:** Truck and van shipments, most intra-EU volume **Type:** Mode of transport **Code:** 4 **Meaning:** Air transport **Erp use:** Air freight and express **Type:** Mode of transport **Code:** 5 **Meaning:** Postal consignment **Erp use:** Parcels sent by post **Type:** Mode of transport **Code:** 7 **Meaning:** Fixed transport installations **Erp use:** Pipelines, power lines **Type:** Mode of transport **Code:** 8 **Meaning:** Inland waterway transport **Erp use:** Barge shipments on rivers and canals **Type:** Mode of transport **Code:** 9 **Meaning:** Own propulsion **Erp use:** Vehicles, vessels or aircraft that move under their own power **Notes:** Code lists are set at EU level but member states may require specific sub-codes, a subset, or extra columns such as delivery terms, country of origin or region. Confirm the list and the reporting thresholds with your national statistics or customs authority before configuring the ERP. ## Content **Intro:** Intrastat declarations for intra-EU trade in goods need a nature of transaction code and a mode of transport code on each line. This table gives you the codes in a form you can search and export when you set up movement types in your ERP. **Sections:** #### How to use the table **Body:** Use the search box to find a code by meaning, such as return, consignment or processing. Match each ERP movement type, such as a standard sale, customer return, warranty replacement or subcontract send-out, to one nature of transaction code. Then check the transport mode derived from the shipment record. In most ERPs the nature of transaction lives on the order type, the movement type or the sales document class, and transport mode is on the delivery or carrier record. Export the list to Excel to use as the mapping sheet for your configuration workshop. #### How nature of transaction is structured **Body:** The code has one or two digits. The first digit is the main category: change of ownership with compensation, return and replacement, change of ownership without compensation, processing under contract, processing not under contract and so on. The second digit gives detail where the EU list defines it. Some member states ask only for the first digit on certain flows, and some require national sub-codes. The code 11 covers the vast majority of ordinary sales and purchases. The mistakes happen in returns, warranty replacements and subcontracting, where the commercial flow does not look like a sale. **Bullets:** - Subcontract machining out and back is a processing flow, not a sale. - A warranty replacement is a different code from an ordinary sale. - Check whether your authority wants one or two digits. #### Common mistakes and ERP notes **Body:** The usual errors are defaulting every line to 11, mapping the transport mode from the incoterm instead of the actual carrier, and reporting the mode of the first leg instead of the mode that crosses the border. Transport mode should reflect the active means of transport that carries the goods across the border of the reporting member state. Build a validation that flags returns and subcontract orders still using 11, and review them before the Intrastat file is submitted. Keep the mapping sheet under change control because configuration changes quietly change declarations. **Cta:** If your Intrastat file is assembled manually from ERP exports each month, we can help automate the extract and add validation rules for your movement types. **Faq:** #### What does Intrastat nature of transaction code 11 mean? **Answer:** Code 11 means an outright purchase or sale, which covers ordinary commercial transactions with a change of ownership against payment. It is the most frequently used code, and most other codes describe exceptions such as returns, replacements or processing. #### Which transport mode do I report for road and ferry? **Answer:** Report the active means of transport that crosses the border. A truck that travels on a ferry is generally reported as road transport, because the vehicle is the active means. Check your national authority guidance for edge cases. #### Do all member states use the same sub-codes? **Answer:** The EU defines a common list, but some member states apply their own subset, extra national codes or different column requirements. Always take the final configuration from your national statistics or customs authority. #### How do subcontracting flows get reported? **Answer:** Goods sent to a subcontractor for processing without a change of ownership use the processing under contract category, and the return of the processed goods uses the matching following-processing category. They are not ordinary sales and should not default to code 11. ## Search terms Intrastat nature of transaction codes, Intrastat transport mode codes, Intrastat code 11 outright purchase, Intrastat nature of transaction list, Intrastat ERP configuration, Intrastat return code 21, Intrastat mode of transport 3 road --- Talk to an engineer: https://netray.co/contact?intent=erp_ai | Machine catalog: https://netray.co/agent/catalog.json