| Official title | Wholesale trade | Trade of electricity | Trade of gas through mains | Rental and leasing activities | Packaging activities |
| Plain-language summary | Use this division for wholesale trade when the main activity includes Wholesale on own account means owning the goods traded until the ownership is transferred to the buyer. In the case of transit trade, the goods are commissioned by a buyer, but the agent owns the goods while they are in transit. However, both cases are classified the same way (groups 46.2 to 46.9). and The rules for defining specialised and non-specialised wholesale activities are described in paragraphs xx–xx of the introductory guidelines.. Check exclusions and nearby codes before applying it to a mixed activity. | Use this class for trade of electricity when the main activity includes Sale of electricity on own account and Operation of charging facilities for electric vehicles (e.g. electric cars, motorcycles, bicycles). Check exclusions and nearby codes before applying it to a mixed activity. | Use this class for trade of gas through mains when the main activity includes Sale of gaseous fuels through mains on own account. Check exclusions and nearby codes before applying it to a mixed activity. | Use this division for rental and leasing activities when the main activity includes Rental and leasing of motor vehicles and Rental and leasing of personal and household goods. Check exclusions and nearby codes before applying it to a mixed activity. | Use this class for packaging activities when the main activity includes Packaging activities on a fee or contract basis, whether or not these involve an automated process: and Bottling of liquid or gaseous goods, including beverages and food. Check exclusions and nearby codes before applying it to a mixed activity. |
| Official inclusions | - - This division includes wholesale of physical goods on own account or on a fee or contract basis (commission trade) related to domestic (national) wholesale as well as international wholesale (import/export), including on the internet.
- - Wholesale on own account means owning the goods traded until the ownership is transferred to the buyer. In the case of transit trade, the goods are commissioned by a buyer, but the agent owns the goods while they are in transit. However, both cases are classified the same way (groups 46.2 to 46.9).
- - This division includes wholesale on a fee or contract basis (group 46.1), specialised wholesale (groups 46.2 to 46.8) and non-specialised wholesale (group 46.9); class 46.39 is an exception as it includes non-specialised wholesale of food, beverages and tobacco.
- - The rules for defining specialised and non-specialised wholesale activities are described in paragraphs xx–xx of the introductory guidelines.
- - wholesale of motor vehicles and motorcycles, and related parts, equipment and accessories
| - - sale of electricity on own account
- - operation of charging facilities for electric vehicles (e.g. electric cars, motorcycles, bicycles)
- - operation of charging facilities for electronic devices (e.g. mobile telephones, laptops)
| - - sale of gaseous fuels through mains on own account
| - - This division includes the rental and leasing of tangible and non-financial intangible assets and intermediation service activities thereof. For leasing activities, only the provision of operating leases is included in this division. The renter or lessor has the economic risk for the tangible goods and non-financial intangible assets provided, whereas the intermediator has no economic risk for the tangible goods and non-financial intangible assets that are intermediated. In this division, a wide array of tangible goods is concerned (for example, automobiles, computers, consumer goods, industrial machinery and equipment), provided to customers in return for a periodic rental or lease payment.
| - - packaging activities on a fee or contract basis, whether or not these involve an automated process:
- - bottling of liquid or gaseous goods, including beverages and food
- - packaging of solids (blister packaging, foil-covered, etc.)
- - security packaging of pharmaceutical preparations
- - labelling, stamping and imprinting
|
| Official exclusions | - - trade of electricity, see 35.15
- - trade of gaseous fuels for energy supply through mains, see 35.23
- - rental and leasing of goods, see division 77
- - packaging of solid goods and bottling of liquid or gaseous goods, including blending and filtering for third parties, see 82.92
| - - sale of electricity on the account of others, see 35.40
| - - sale of gaseous fuels through mains on the account of others, see 35.40
- - wholesale of bottled gaseous fuels, see 46.81
- - retail sale of gaseous fuel for motor vehicles and motorcycles, see 47.30
- - retail sale of household fuel oil and bottled gas, see 47.78
| - - rental of equipment with an operator, see corresponding classes according to activities carried out with this equipment (e.g. construction (section F), transport (section H))
- - streaming of content (e.g. software, books, by content publishers), see division 58
- - audiobook streaming activities not associated with its publishing, see 60.10
- - financial leasing, see 64.91
- - rental of real estate, see section M
| - - manufacture of soft drinks and production of natural mineral waters, see 11.07
- - packaging activities incidental to transport, see 52.26
|
| Typical examples | - - Wholesale on own account means owning the goods traded until the ownership is transferred to the buyer. In the case of transit trade, the goods are commissioned by a buyer, but the agent owns the goods while they are in transit. However, both cases are classified the same way (groups 46.2 to 46.9).
- - The rules for defining specialised and non-specialised wholesale activities are described in paragraphs xx–xx of the introductory guidelines.
- - Wholesale of motor vehicles and motorcycles, and related parts, equipment and accessories
- - Transit trade activities
| - - Sale of electricity on own account
- - Operation of charging facilities for electric vehicles (e.g. electric cars, motorcycles, bicycles)
- - Operation of charging facilities for electronic devices (e.g. mobile telephones, laptops)
| - - Sale of gaseous fuels through mains on own account
| - - Rental and leasing of motor vehicles
- - Rental and leasing of personal and household goods
- - Rental and leasing of other machinery, equipment and tangible goods
- - Leasing of intellectual property and similar products, except copyrighted works
| - - Packaging activities on a fee or contract basis, whether or not these involve an automated process:
- - Bottling of liquid or gaseous goods, including beverages and food
- - Packaging of solids (blister packaging, foil-covered, etc.)
- - Security packaging of pharmaceutical preparations
|
| Common reasons to choose this code | - - This division includes wholesale of physical goods on own account or on a fee or contract basis (commission trade) related to domestic (national) wholesale as well as international wholesale (import/export), including on the internet.
- - Wholesale on own account means owning the goods traded until the ownership is transferred to the buyer. In the case of transit trade, the goods are commissioned by a buyer, but the agent owns the goods while they are in transit. However, both cases are classified the same way (groups 46.2 to 46.9).
- - This division includes wholesale on a fee or contract basis (group 46.1), specialised wholesale (groups 46.2 to 46.8) and non-specialised wholesale (group 46.9); class 46.39 is an exception as it includes non-specialised wholesale of food, beverages and tobacco.
- - The rules for defining specialised and non-specialised wholesale activities are described in paragraphs xx–xx of the introductory guidelines.
| - - sale of electricity on own account
- - operation of charging facilities for electric vehicles (e.g. electric cars, motorcycles, bicycles)
- - operation of charging facilities for electronic devices (e.g. mobile telephones, laptops)
| - - sale of gaseous fuels through mains on own account
| - - This division includes the rental and leasing of tangible and non-financial intangible assets and intermediation service activities thereof. For leasing activities, only the provision of operating leases is included in this division. The renter or lessor has the economic risk for the tangible goods and non-financial intangible assets provided, whereas the intermediator has no economic risk for the tangible goods and non-financial intangible assets that are intermediated. In this division, a wide array of tangible goods is concerned (for example, automobiles, computers, consumer goods, industrial machinery and equipment), provided to customers in return for a periodic rental or lease payment.
| - - packaging activities on a fee or contract basis, whether or not these involve an automated process:
- - bottling of liquid or gaseous goods, including beverages and food
- - packaging of solids (blister packaging, foil-covered, etc.)
- - security packaging of pharmaceutical preparations
|
| Common reasons not to choose this code | - - trade of electricity, see 35.15
- - trade of gaseous fuels for energy supply through mains, see 35.23
- - rental and leasing of goods, see division 77
- - packaging of solid goods and bottling of liquid or gaseous goods, including blending and filtering for third parties, see 82.92
| - - sale of electricity on the account of others, see 35.40
| - - sale of gaseous fuels through mains on the account of others, see 35.40
- - wholesale of bottled gaseous fuels, see 46.81
- - retail sale of gaseous fuel for motor vehicles and motorcycles, see 47.30
- - retail sale of household fuel oil and bottled gas, see 47.78
| - - rental of equipment with an operator, see corresponding classes according to activities carried out with this equipment (e.g. construction (section F), transport (section H))
- - streaming of content (e.g. software, books, by content publishers), see division 58
- - audiobook streaming activities not associated with its publishing, see 60.10
- - financial leasing, see 64.91
| - - manufacture of soft drinks and production of natural mineral waters, see 11.07
- - packaging activities incidental to transport, see 52.26
|
| Usually not this code | - - Trade of electricity
- - Trade of gaseous fuels for energy supply through mains
- - Rental and leasing of goods, see division 77
- - Packaging of solid goods and bottling of liquid or gaseous goods, including blending and filtering for third parties
| - - Sale of electricity on the account of others
| - - Sale of gaseous fuels through mains on the account of others
- - Wholesale of bottled gaseous fuels
- - Retail sale of gaseous fuel for motor vehicles and motorcycles
- - Retail sale of household fuel oil and bottled gas
| - - Rental of equipment with an operator, see corresponding classes according to activities carried out with this equipment (e.g. construction (section F), transport (section H))
- - Streaming of content (e.g. software, books, by content publishers), see division 58
- - Audiobook streaming activities not associated with its publishing
- - Financial leasing
| - - Manufacture of soft drinks and production of natural mineral waters
- - Packaging activities incidental to transport
|
| Related codes | - - 35.15 Trade of electricity
- - 35.23 Trade of gas through mains
- - 77 Rental and leasing activities
- - 82.92 Packaging activities
- - 47 Retail trade
- - 46.1 Wholesale on a fee or contract basis
- - 46.2 Wholesale of agricultural raw materials and live animals
- - 46.3 Wholesale of food, beverages and tobacco
- - 46.4 Wholesale of household goods
- - G WHOLESALE AND RETAIL TRADE
| - - 35.40 Activities of brokers and agents for electric power and natural gas
- - 35.11 Production of electricity from non-renewable sources
- - 35.12 Production of electricity from renewable sources
- - 35.13 Transmission of electricity
- - 35.14 Distribution of electricity
- - 35.1 Electric power generation, transmission and distribution
| - - 35.40 Activities of brokers and agents for electric power and natural gas
- - 46.81 Wholesale of solid, liquid and gaseous fuels and related products
- - 47.30 Retail sale of automotive fuel
- - 47.78 Retail sale of other new goods
- - 35.21 Manufacture of gas
- - 35.22 Distribution of gaseous fuels through mains
- - 35.24 Storage of gas as part of network supply services
- - 35.2 Manufacture of gas, and distribution of gaseous fuels through mains
| - - 58 Publishing activities
- - 60.10 Radio broadcasting and audio distribution activities
- - 64.91 Financial leasing
- - 78 Employment activities
- - 79 Travel agency, tour operator and other reservation service and related activities
- - 80 Investigation and security activities
- - 81 Services to buildings and landscape activities
- - 77.1 Rental and leasing of motor vehicles
- - 77.2 Rental and leasing of personal and household goods
- - 77.3 Rental and leasing of other machinery, equipment and tangible goods
- - 77.4 Leasing of intellectual property and similar products, except copyrighted works
- - O ADMINISTRATIVE AND SUPPORT SERVICE ACTIVITIES
| - - 11.07 Manufacture of soft drinks and bottled waters
- - 52.26 Other support activities for transportation
- - 82.91 Activities of collection agencies and credit bureaus
- - 82.99 Other business support service activities n.e.c.
- - 82.9 Business support service activities n.e.c.
|
| Parent hierarchy | G WHOLESALE AND RETAIL TRADE > 46 Wholesale trade | D ELECTRICITY, GAS, STEAM AND AIR CONDITIONING SUPPLY > 35 Electricity, gas, steam and air conditioning supply > 35.1 Electric power generation, transmission and distribution > 35.15 Trade of electricity | D ELECTRICITY, GAS, STEAM AND AIR CONDITIONING SUPPLY > 35 Electricity, gas, steam and air conditioning supply > 35.2 Manufacture of gas, and distribution of gaseous fuels through mains > 35.23 Trade of gas through mains | O ADMINISTRATIVE AND SUPPORT SERVICE ACTIVITIES > 77 Rental and leasing activities | O ADMINISTRATIVE AND SUPPORT SERVICE ACTIVITIES > 82 Office administrative, office support and other business support activities > 82.9 Business support service activities n.e.c. > 82.92 Packaging activities |
| Rev. 2 mapping | - - 45 -> 46 (scope-aligned)
- - 46 -> 46 (exact)
- - 82 -> 46 (scope-aligned)
| - - 35.14 -> 35.15 (scope-aligned)
| | - - 77 -> 77 (exact)
- - 79 -> 77 (scope-aligned)
- - 82 -> 77 (scope-aligned)
| |
