Intrastat report having a non-physical item

Hello,

Could you please enlighten me with an item setup which is creating issues in the intrastate report?

We have set up three items like actual physical items , ex. 2100 which is in fact a forwarding expense , 9999999 which is to be used from sample items ( in item description is mentioned which item is considered)  and both treated as orderable items when the orders are entered and shipped.  Unit of measures are set as KG, no unit weight added though cause it is misleading the total weight at shipment, in OM Check ATP is none , customers orders enabled, purchasable , in Inventory marked as Inventory item, stockable , reservable  , transactable and lot controlled.