Repair work of goods is also defined as paid work, but it does not result in new goods, but the goods involved have usually already been used and now repaired or restored. The purpose of repair work is to restore the original working order. The commodity code of the good usually does not change.
The same rules apply for statistics on repair goods as for goods processed under contract. The data is always referred to arrivals or dispatches, according to the direction of the delivery. The transaction code 60 is used for dispatches of repair goods, and the same code 60 when they are returned. For arrivals, the Member State from where the repair work has taken place is declared as the country of origin of goods returned after repair.
Arrivals or dispatches of vessels and aircraft for repair work, however, shall not be declared in the Intrastat form.