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.
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.
Arrivals or dispatches of vessels and aircraft for repair work, however, shall not be declared in Intrastat.