CHAPTER 3COLLECTION OF INTRASTAT INFORMATION

Article 10Nature of transaction

The nature of transaction shall be reported according to the codes specified in the list of Annex III to this Regulation. Member States shall apply the codes of column A or a combination of the code numbers in column A and their subdivisions in column B indicated in this list.

F1Member States may collect code numbers for national purposes in column B provided that only the code numbers of column A are transmitted to the Commission.