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Specific Belgian Intrastat scenarios

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Specific Belgian Intrastat scenarios

Very often, the transactions reported in the Intrastat return are standard sales from one taxable person to another. However, a number of scenarios have specific reporting requirements:


 Reporting requirement

 Sample goods. These are movement of  goods for exhibition or marketing purposes.

 Nature of transaction: Code 12

 Goods for leasing

 Nature of transaction: Code 14

 Goods returned to sender

 Nature of transaction: Code 2  (if the original  code started by 3, 7,8 or 9, the same code  should be used)

 Goods replaced by previously returned goods

 Nature of transaction: Code 22

 Goods temporary placed in the country

 Statistical regime: Code 2

 Goods in the country for repairing or  refurbishment

 Statistical regime: Code 6

 Goods returned after being processed or  repaired

 Statistical regime: 2

More information about nature of transaction codes is available in the Intrastat manual published by the authorities.