Goods and Services
For Intrastat purposes, when we talk about trade with other countries of the European Union, we are only interested in the physical movement of goods, not services.
The only exception to this is where the service is an integral part of the contract for the supply of such goods such as freight and insurance charges which are included in with the price of the goods.
Goods are specific, tangible commodities, i.e. manufactured items such as fabrics and clothing, agricultural products, machinery, tools etc.
A service is something that is provided by a third party, usually at a cost. This can take the form of:
- Business management and/or administration
- Research and design (such as for the development of computer hardware and software)
- Provision of training etc
- Services have no commodity code
Included / Excluded
. This link provides a list of the types of goods that should be included on, or excluded from your Intrastat SD. (See also Notice 60
sections 5.3 and 5.4)