With the increasing diffusion of Internet of Things (IoT) technologies, the transportation of goods sector is in a position to adopt novel intelligent services that cut across the otherwise highly fragmented and heterogeneous market, which today consists of a myriad of actors. Legacy systems that rely upon direct integration between all actors involved in the transportation ecosystem face considerable challenges for information sharing. Meanwhile, IoT based services, which are designed as devices that follow goods and communicate directly to cloud-based backend systems, may provide services that previously were not available. For the purposes of this paper, we present a theoretical framework for classification of such intelligent goods systems based on a literature study. The framework, labelled as the Intelligent Goods Service (IGS) framework, aims at increasing the understanding of the actors, agents, and services involved in an intelligent goods system, and to facilitate system comparisons and the development of new innovative solutions. As an illustration of how the IGS framework can be used and contribute to research in this area, we provide an example from a direct industry-academia collaboration.