WHOLESALE AND RETAIL TRADE
Use this section for wHOLESALE AND RETAIL TRADE when the main activity includes Wholesale and retail sale are the final steps in the distribution of merchandise. For this purpose, ancillary activities (see introductory guidelines, Chapter xx) are carried out, which include a number of usual operations (or manipulations) associated with trade, without transforming the goods. These operations (or manipulations) include, for example, sorting, grading and assembling of goods, mixing or blending of goods (for example, sand), bottling (with or without preceding bottle cleaning), packaging, breaking bulk and repacking for distribution in smaller lots, storage (whether or not frozen or chilled). If not carried out as usual operations (or manipulations) associated with trade, the mentioned activities can be carried out as principal, secondary or ancillary activities in other sections of NACE. and The distinction between wholesale (division 46) and retail sale (division 47) is based on the type of customer.. Check exclusions and nearby codes before applying it to a mixed activity.