Using Nintendo 3DS codes to purchase merchandise from Nintendo constitutes theft unless the cards bearing the codes were purchased directly or acquired for personal use through the purchase of related products. As of 2015, codes purchased through Club Nintendo are no longer valid, states Nintendo.
Nintendo sells its eShop cards at various online and brick-and-mortar merchants, including big-box stores, grocery chains and toy stores. The company treats them as currency for online game purchases, according to Nintendo.
The company has discontinued its Club Nintendo rewards program in order to plan a new loyalty program, says Nintendo. Any games or rewards purchased or accrued through participation in this program were disbursed in mid-2015 before its close.