Repair work of goods is also defined as paid work, but it does not result in new goods. The goods involved have usually already been used and then repaired or restored. The purpose of repair work is to restore the original working order. The commodity code of the goods usually does not change.
Examples of repairing:
- repair of broken goods
- charging batteries
- painting is the paint surface is old or worn
The same rules apply to 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. Transaction code 60 is used for dispatches of repair goods, and when the goods are returned. For arrivals, the Member State where the repair work has taken place is declared as the country of origin of goods returned after repair. Finland (FI) is declared as the country of origin for dispatches.
The invoice value of the goods delivered for repair is the value according to the time of delivery of the goods. The delivered goods are declared at their current value. When the goods are returned after repairing, the invoicing value is the value of the goods plus the amount of additional repair and other costs according to the invoice.
If the company sends its own goods to be used in the connection of the repair, the transaction code is either 11 or 99.
For example, a Finnish company sends a printer (8471 60 70) to Sweden for repair. At the same time, a new toner cartridge (9612 10 20) will be sent to be installed into the printer. In the declaration for dispatch, the printer is declared with transaction code 60, and the code for the toner cartridge is 99.
Arrivals or dispatches of ships (seagoing vessels) and aircraft (unladen weight over 2 000 kg) for repair are not reported in Intrastat. Non-seagoing vessels and other aircraft are declared according to general principles when the goods physically cross the Finnish border.
You can ask about
- declarations of intra-EU trade
- the use of the Intrastat Declaration Service.