1 Transactions involving an actual or intended transfer of ownership from residents to non-residents against financial or other compensation (except the transactions listed under 2, 7 and 8) 2 Return and replacement of goods free of charge after registration of the original transaction 3 Transactions involving transfer of ownership without financial or in kind compensation (e.g. aid shipments) 4 Operations with a view to processing 1 under contract (no transfer of ownership to the processor) 5 Operations following processing under contract (no transfer of ownership to the processor) 6 Operations "following" repair or maintenance, other than under joint inter-governmental production programmes. Repair and maintenance can be against payment or free of charge. These operations do not involve a (future) transfer of ownership*. 7 Operations under joint defence projects or other joint intergovernmental production programmes 8 Transactions involving the supply of building materials and technical equipment under a general construction or civil engineering contract for which no separate invoicing of the goods is required and an invoice for the total contract is issued 9 Other transactions which cannot be classified under other codes