CPA 2.1,Name,Include,Exclude,URI
01,"Products of agriculture, hunting and related services",,,01
01.1,Non-perennial crops,,,011
01.11,"Cereals (except rice), leguminous crops and oil seeds","This class includes:
- cereals, leguminous crops and oil seeds grown for food and other purposes",,0111
01.11.1,Wheat,,,01111
01.11.11,Durum wheat,,,011111
01.11.12,"Wheat, except durum wheat",,"This subcategory excludes:
- durum wheat, see 01.11.11",011112
01.11.2,Maize,,,01112
01.11.20,Maize,,"This subcategory excludes: 
- sweet corn, see 01.13.39
- fodder maize, see 01.19.10",011120
01.11.3,"Barley, rye and oats",,,01113
01.11.31,Barley,,,011131
01.11.32,Rye,,,011132
01.11.33,Oats,,,011133
01.11.4,"Sorghum, millet and other cereals",,,01114
01.11.41,Sorghum,,"This subcategory excludes:
- fodder sorghum, see 01.19.10
- fodder seeds, see 01.19.31 
- sweet sorghum, see 01.19.39",011141
01.11.42,Millet,,,011142
01.11.43,Triticale,,,011143
01.11.49,Other cereals,,,011149
01.11.5,Cereals straw and husks,,,01115
01.11.50,Cereals straw and husks,,"This subcategory excludes:
- cleaned, bleached or dyed straw, see 01.29.30
- briquettes of straw, see 16.29.15",011150
01.11.6,Green leguminous vegetables,,,01116
01.11.61,"Beans, green",,,011161
01.11.62,"Peas, green",,,011162
01.11.69,Other green leguminous vegetables,,"This subcategory excludes:
- soya beans, see 01.11.81",011169
01.11.7,Dried leguminous vegetables,"This category includes: 
- leguminous vegetables, dried, whether or not shelled or split",,01117
01.11.71,"Beans, dry",,,011171
01.11.72,"Broad beans, dry",,,011172
01.11.73,"Chick peas, dry",,,011173
01.11.74,"Lentils, dry",,,011174
01.11.75,"Peas, dry",,,011175
01.11.76,Cow peas,,,011176
01.11.77,"Pigeon peas, dry",,,011177
01.11.79,Pulses (dried leguminous vegetables) n.e.c.,,"This subcategory excludes:
- soya beans, see 01.11.81",011179
01.11.8,Soya beans and groundnuts,,,01118
01.11.81,Soya beans,,"This subcategory excludes:
- roasted soya beans used as coffee substitutes, see 10.83.12",011181
01.11.82,"Groundnuts, in shell",,,011182
01.11.9,Other oil seeds,,,01119
01.11.91,Lin seed,,,011191
01.11.92,Mustard seed,,,011192
01.11.93,Rape or colza seed,,,011193
01.11.94,Sesame seed,,,011194
01.11.95,Sunflower seed,,,011195
01.11.96,Castor oil seeds,,,011196
01.11.99,Other oil seeds n.e.c.,,,011199
01.12,"Rice, not husked",,,0112
01.12.1,"Rice, not husked",,,01121
01.12.10,"Rice, not husked",,,011210
01.13,"Vegetables and melons, roots and tubers",,"This class excludes:
- 	forage plants, see 01.19.10
- 	seeds of forage plants, seeds of mangolds, see 01.19.31",0113
01.13.1,Leafy or stem vegetables,,,01131
01.13.11,Asparagus,,,011311
01.13.12,Cabbages,,,011312
01.13.13,Cauliflowers and broccoli,,,011313
01.13.14,Lettuce,,,011314
01.13.15,Chicory,,"This subcategory excludes:
- chicory roots, see 01.28.19",011315
01.13.16,Spinach,,,011316
01.13.17,Artichokes,,,011317
01.13.19,Other leafy or stem vegetables,,,011319
01.13.2,Melons,,,01132
01.13.21,Watermelons,,,011321
01.13.29,Other melons,,,011329
01.13.3,Other fruit-bearing vegetables,,,01133
01.13.31,"Chillies and peppers, green (only capsicum)",,"This subcategory excludes:
- fruit-bearing vegetables of the genus Pimenta, see 01.13.39",011331
01.13.32,Cucumbers and gherkins,,,011332
01.13.33,Eggplants (aubergines),,,011333
01.13.34,Tomatoes,,,011334
01.13.39,Other fruit-bearing vegetables n.e.c.,"This subcategory includes:
- courgettes
- sweet corn
- vegetables of the genus Pimenta
- pumpkins, squash and other vegetables n.e.c.","This subcategory excludes:
- dried ears of sweetcorn, bleached, dyed or otherwise worked for ornamental purposes, see 02.30.30",011339
01.13.4,"Root, bulb or tuberous vegetables",,,01134
01.13.41,Carrots and turnips,,,011341
01.13.42,Garlic,,,011342
01.13.43,Onions,"This subcategory includes:
- onions and shallots",,011343
01.13.44,Leeks and other alliaceous vegetables,,,011344
01.13.49,"Other root, bulb or tuberous vegetables (without high starch or inulin content)","This subcategory includes:
- salad beetroot
- radishes 
- horse-radish
- celeriac rooted celery or German celery
- parsnip, similar edible roots n.e.c.","This subcategory excludes:
- celery, other than rooted celery, see 01.13.90",011349
01.13.5,Edible roots and tubers with high starch or inulin content,,,01135
01.13.51,Potatoes,,,011351
01.13.52,Sweet potatoes,,,011352
01.13.53,Cassava,,,011353
01.13.54,Taro,,,011354
01.13.59,Other edible roots and tubers with high starch or inulin content,,"This subcategory excludes:
- taro, see 01.13.54",011359
01.13.6,"Vegetable seeds, except beet seeds",,,01136
01.13.60,"Vegetable seeds, except beet seeds",,"This subcategory excludes:
- sugar beet seeds, see 01.13.72
- beet seeds and seeds for forage plants, see 01.19.3,
- vegetable seeds which have lost their ability to germinate, see 01.19.39",011360
01.13.7,Sugar beet and sugar beet seeds,,,01137
01.13.71,Sugar beet,,,011371
01.13.72,Sugar beet seeds,,,011372
01.13.8,Mushrooms and truffles,,,01138
01.13.80,Mushrooms and truffles,,"This subcategory excludes:
- 	forest mushrooms, including wild truffles, see 02.30.40",011380
01.13.9,"Vegetables, fresh, n.e.c.",,,01139
01.13.90,"Vegetables, fresh, n.e.c.","This subcategory includes:
- fennel, when used as a vegetable,
- celeriac other than ""rooted celery""
- other fresh vegetables, n.e.c","This subcategory excludes: 
- celeriac ""rooted celery"", see 01.13.49,
- fennel, when used as a spice, see 01.28.14",011390
01.14,Sugar cane,,,0114
01.14.1,Sugar cane,,,01141
01.14.10,Sugar cane,,,011410
01.15,Unmanufactured tobacco,,,0115
01.15.1,Unmanufactured tobacco,,,01151
01.15.10,Unmanufactured tobacco,,"This subcategory excludes:
- stemmed and redried tobacco, see 12.00.12",011510
01.16,Fibre crops,,,0116
01.16.1,Fibre crops,,,01161
01.16.11,"Cotton, whether or not ginned",,,011611
01.16.12,"Jute, kenaf and other textile bast fibres, raw or retted, except flax, true hemp and ramie",,"This subcategory excludes:
- flax, true hemp and ramie, see 01.16.19",011612
01.16.19,"Flax, true hemp and raw fibre crops n.e.c.",,,011619
01.19,Other non-perennial crops,,,0119
01.19.1,Forage crops,,,01191
01.19.10,Forage crops,"This subcategory includes:
- swedes, mangolds, fodder roots, clover, alfalfa (lucerne), sainfoin, fodder maize and other grasses, forage kale and similar forage products","This subcategory excludes:
- forage peas, see 01.11.62
- pellets and meals of forage crops, see 10.91",011910
01.19.2,Cut flowers and flower buds; flower seeds,,,01192
01.19.21,Cut flowers and flower buds,,"This subcategory excludes:
- willow branches without flower buds or flowers, see 01.29.30,
- foliage, branches and other parts of wild growing plants, without flowers or flower buds, suitable for ornamental purposes, see 02.30.30",011921
01.19.22,Flower seeds,,,011922
01.19.3,"Beet seeds, seeds for forage plants; other raw vegetable materials",,,01193
01.19.31,Beet seeds (excluding sugar beet seeds) and seeds for forage plants,,"This subcategory excludes:
- sugar beet seeds, see 01.13.72",011931
01.19.39,Raw vegetable materials n.e.c.,,"This subcategory excludes:
- chicory roots, see 01.28.19
- pollen obtained by a mechanical process classified as part of the plant from which it is derived (e.g. pollen of plants used primarily in perfumery, pharmacy and the like), see 01.28.30 
- dried pollen extract obtained by the solvent extraction, see 10.89.15",011939
01.2,Perennial crops,,,012
01.21,Grapes,,,0121
01.21.1,Grapes,,,01211
01.21.11,Table grapes,,,012111
01.21.12,"Other grapes, fresh",,,012112
01.22,Tropical and subtropical fruits,,,0122
01.22.1,Tropical and subtropical fruits,,,01221
01.22.11,Avocados,,,012211
01.22.12,"Bananas, plantains and similar",,,012212
01.22.13,Dates,,,012213
01.22.14,Figs,,"This subcategory excludes:
- cactus pears, see 01.25.90",012214
01.22.19,Other tropical and subtropical fruits,,,012219
01.23,Citrus fruits,,,0123
01.23.1,Citrus fruits,,,01231
01.23.11,Pomelo and grapefruits,,,012311
01.23.12,Lemons and limes,,,012312
01.23.13,Oranges,,,012313
01.23.14,"Tangerines, mandarins, clementines",,,012314
01.23.19,Other citrus fruits,,,012319
01.24,Pome fruits and stone fruits,,,0124
01.24.1,Apples,,,01241
01.24.10,Apples,,,012410
01.24.2,Other pome fruits and stone fruits,,,01242
01.24.21,Pears,,,012421
01.24.22,Quinces,,,012422
01.24.23,Apricots,,,012423
01.24.24,Cherries,,,012424
01.24.25,Peaches,,,012425
01.24.26,Nectarines,,,012426
01.24.27,Plums,,,012427
01.24.28,Sloes,,,012428
01.24.29,Other pome fruits and stone fruits n.e.c.,,,012429
01.25,Other tree and bush fruits and nuts,,,0125
01.25.1,Berries and the fruits of the genus vaccinium,,,01251
01.25.11,Kiwi fruit,,,012511
01.25.12,Raspberries,,,012512
01.25.13,Strawberries,,,012513
01.25.19,"Other berries, the fruits of the genus vaccinium n.e.c.","This subcategory includes:
- cranberry, blueberry, lingonberry, bilberry, huckleberry
- currant and gooseberries",,012519
01.25.2,Fruit seeds,,,01252
01.25.20,Fruit seeds,,"This subcategory excludes:
- locust bean seed undecorticated, neither crushed nor ground, see 01.25.90",012520
01.25.3,"Nuts (excluding wild edible nuts, groundnuts and coconuts)",,"This category excludes:
- groundnuts, in shell, see 01.11.82
- coconuts, see 01.26.20
- wild growing edible products, see 02.30.40
- shelled nuts and groundnuts, see 10.39.25",01253
01.25.31,Almonds,,,012531
01.25.32,Chestnuts,,,012532
01.25.33,Hazelnuts,,,012533
01.25.34,Pistachios,,,012534
01.25.35,Walnuts,,,012535
01.25.39,"Other nuts (excluding wild edible nuts, groundnuts and coconuts)",,"This subcategory excludes:
- groundnuts, in shell, see 01.11.82
- coconuts, see 01.26.20
- wild growing edible products, see 02.30.40
- groundnuts, shelled, see 10.39.25",012539
01.25.9,Other tree and bush fruits n.e.c.,,,01259
01.25.90,Other tree and bush fruits n.e.c.,,,012590
01.26,Oleaginous fruits,,,0126
01.26.1,Olives,,,01261
01.26.11,Table olives,,,012611
01.26.12,Olives for production of olive oil,,,012612
01.26.2,Coconuts,,,01262
01.26.20,Coconuts,,,012620
01.26.9,Other oleaginous fruits,,,01269
01.26.90,Other oleaginous fruits,,,012690
01.27,Beverage crops,,,0127
01.27.1,Beverage crops,,,01271
01.27.11,"Coffee beans, not roasted",,,012711
01.27.12,Tea leaves,,,012712
01.27.13,Maté leaves,,,012713
01.27.14,Cocoa beans,,,012714
01.28,"Spices, aromatic, drug and pharmaceutical crops",,,0128
01.28.1,"Spices, not processed",,,01281
01.28.11,"Pepper (piper spp.), raw",,,012811
01.28.12,"Chillies and peppers, dry (capsicum spp.), raw",,"This subcategory excludes:
- unprocessed spices of the genus Pimenta, 
see 01.28.19",012812
01.28.13,"Nutmeg, mace and cardamoms, raw",,,012813
01.28.14,"Anise, badian, coriander, cumin, caraway, fennel and juniper berries, raw",,,012814
01.28.15,"Cinnamon (canella), raw",,,012815
01.28.16,"Cloves (whole stems), raw",,,012816
01.28.17,"Ginger, dry, raw",,,012817
01.28.18,"Vanilla, raw",,,012818
01.28.19,"Other spices, not processed",,"This subcategory excludes:
- roasted chicory and other roasted coffee substitutes, see 10.83.12",012819
01.28.2,Hop cones,,,01282
01.28.20,Hop cones,,,012820
01.28.3,"Plants used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes",,,01283
01.28.30,"Plants used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes",,,012830
01.29,Other perennial crops,,,0129
01.29.1,Natural rubber,,,01291
01.29.10,Natural rubber,,,012910
01.29.2,"Christmas trees, cut",,,01292
01.29.20,"Christmas trees, cut",,,012920
01.29.3,"Vegetable materials of a kind used primarily for plaiting or as stuffing or padding, or in dyeing or tanning",,,01293
01.29.30,"Vegetable materials of a kind used primarily for plaiting or as stuffing or padding, or in dyeing or tanning",,"This subcategory excludes:
- unprepared straw, whether or not chopped, ground, pressed or in the form of pellets, see 01.11.50",012930
01.3,"Planting material: live plants, bulbs, tubers and roots, cuttings and slips; mushroom spawn",,,013
01.30,"Planting material: live plants, bulbs, tubers and roots, cuttings and slips; mushroom spawn",,,0130
01.30.1,"Planting material: live plants, bulbs, tubers and roots, cuttings and slips; mushroom spawn",,,01301
01.30.10,"Planting material: live plants, bulbs, tubers and roots, cuttings and slips; mushroom spawn",,"This subcategory excludes:
- plants for seed production, see appropriate subcategories of groups 01.1 and 01.2
- 	cuttings of trees and forest shrubs, see 02.10.11
- 	forest nurseries services, see 02.10.20
- forest trees, see 02.10.30
- substrate for growing mushrooms without mycelium sown, see 20.15.80",013010
01.4,Live animals and animal products,,,014
01.41,"Dairy cattle, live and raw milk from dairy cattle",,,0141
01.41.1,"Dairy cattle, live",,,01411
01.41.10,"Dairy cattle, live",,,014110
01.41.2,Raw milk from dairy cattle,,,01412
01.41.20,Raw milk from dairy cattle,,,014120
01.42,"Other cattle and buffaloes, live and their semen",,,0142
01.42.1,"Other cattle and buffaloes, live",,,01421
01.42.11,"Other cattle and buffaloes, except calves, live","This subcategory includes:
-animals of subfamily Bovinae, domestic or wild, regardless of their use, n.e.c. and oxen (Ovibos moschatus)","This subcategory excludes:
- calves of cattle and buffalo, live, see 01.42.12",014211
01.42.12,"Calves of cattle and buffalo, live",,,014212
01.42.2,Cattle and buffalo semen,,,01422
01.42.20,Cattle and buffalo semen,,,014220
01.43,"Horses and other equines, live",,,0143
01.43.1,"Horses and other equines, live",,,01431
01.43.11,"Horses, live",,"This subcategory excludes:
- 	hybrids of the mare and a zebra, see 01.49.19",014311
01.43.12,"Asses, mules and hinnies, live",,,014312
01.44,"Camels and camelids, live",,,0144
01.44.1,"Camels and camelids, live",,,01441
01.44.10,"Camels and camelids, live","This subcategory includes:
- dromaderies, llamas, alpacas, guanacos, vicunas and other camelids",,014410
01.45,"Sheep and goats, live; raw milk and shorn wool from sheep and goats",,,0145
01.45.1,"Sheep and goats, live",,,01451
01.45.11,"Sheep, live",,,014511
01.45.12,"Goats, live",,"This subcategory excludes:
- chamois, rupicapra (Rupicapra rupicapra), goat-antelopes (Caprinae), see 01.49.19",014512
01.45.2,Raw milk from sheep and goats,,,01452
01.45.21,Raw milk from sheep,,,014521
01.45.22,Raw milk from goats,,,014522
01.45.3,"Shorn wool from sheep and goats, greasy, including fleece-washed shorn wool",,,01453
01.45.30,"Shorn wool from sheep and goats, greasy, including fleece-washed shorn wool",,"This subcategory excludes:
- pulled wool, greasy, including fleece-washed pulled wool, see 10.11.41",014530
01.46,"Swine, live",,,0146
01.46.1,"Swine, live",,,01461
01.46.10,"Swine, live",,,014610
01.47,"Poultry, live and eggs",,"This class excludes:
- feather and down, see 10.12.50",0147
01.47.1,"Poultry, live",,,01471
01.47.11,"Chickens, live",,,014711
01.47.12,"Turkeys, live",,"This subcategory excludes:
- wild turkeys, see 01.49.12",014712
01.47.13,"Geese, live",,"This subcategory excludes:
- wild geese, see 01.49.12",014713
01.47.14,"Ducks and guinea fowls, live",,"This subcategory excludes:
- wild ducks, see 01.49.12",014714
01.47.2,"Eggs in shell, fresh",,,01472
01.47.21,"Hen eggs in shell, fresh",,,014721
01.47.22,"Eggs from other poultry, in shell, fresh",,,014722
01.47.23,Hen eggs for hatching,,,014723
01.47.24,"Eggs from other poultry, for hatching",,,014724
01.49,Other farmed animals and animal products,,,0149
01.49.1,"Other farmed animals, live",,,01491
01.49.11,"Domestic rabbits, live",,,014911
01.49.12,"Farmed birds n.e.c., live",,,014912
01.49.13,"Farmed reptiles (including snakes and turtles), live",,"This subcategory excludes:
- aquatic reptiles (saltwater or freshwater), see 03.00.69",014913
01.49.19,"Other farmed animals n.e.c., live","This subcategory includes: 
- reindeer
- fur animals (except domestic rabbits),
- bees and other insects,
- hybrids of the mare and a zebra
- cats, dogs and other pet animals
- diverse farmed animals n.e.c.","This subcategory excludes:
- frogs, crocodiles and aquatic insects (saltwater or freshwater), see 03.00.69",014919
01.49.2,Other farm animal products,,,01492
01.49.21,Natural honey,,"This subcategory excludes:
- artificial honey, see 10.89.19
- mixtures of natural and artificial honey, see 10.89.19",014921
01.49.22,Raw milk n.e.c.,,"This subcategory excludes:
- raw milk of bovine and buffalo animals, see 01.41.20",014922
01.49.23,"Snails, fresh, chilled, frozen, dried, salted or in brine, except sea snails",,"This subcategory excludes:
- sea snails, see 03.00.42, 03.00.44",014923
01.49.24,Edible products of farm animal origin n.e.c.,,,014924
01.49.25,Silk-worm cocoons suitable for reeling,,,014925
01.49.26,"Insect waxes and spermaceti, whether or not refined or coloured",,,014926
01.49.27,Animal embryos for reproduction,,"This subcategory excludes:
- semen of stallions, see 01.43.11
- ram semen, see 01.45.11
- semen of goats, see 01.45.12
- semen of boars, see 01.46.10",014927
01.49.28,Non-edible products of farm animal origin n.e.c.,"This subcategory includes:
- fine or coarse animal hair, not carded or combed",,014928
01.49.3,Raw fur skins and miscellaneous raw hides and skins,,,01493
01.49.31,"Raw fur skins, except of fur-bearing lambs",,"This subcategory excludes:
- raw fur skins of fur-bearing lambs. See 01.49.32",014931
01.49.32,Raw fur skins of fur-bearing lambs,,,014932
01.49.39,"Raw skins of animals n.e.c. (fresh or preserved, but not further prepared)",,,014939
01.6,Agricultural and animal husbandry services (except veterinary services),,"This group excludes:
- veterinary services, see 75.00.1",016
01.61,Support services to crop production,,,0161
01.61.1,Support services to crop production,,,01611
01.61.10,Support services to crop production,"This subcategory includes:
- preparation of fields
- planting, cultivation and fertilisation of crops
- crop spraying, including from the air
- pest control for agriculture
- trimming of fruit trees and vines
- transplanting and thinning of crops
- harvesting
- provision of agricultural machinery with crew and operators
- maintenance of agricultural land in good agricultural and ecological condition
- operation of irrigation systems for agricultural purposes","This subcategory excludes:
- water distribution services through mains, operation services of irrigation canals, see 36.00.20
- landscape architects services, see 71.11.4
- services provided by agronomists and agricultural economists, see 74.90.19
- other pest control services, see 81.29.11
- landscape services not related to agriculture, see 81.30.11 and 81.30.12
- organisation of agricultural shows and fairs, see 82.30.12",016110
01.62,Support services to animal production,,,0162
01.62.1,Support services to animal production,,,01621
01.62.10,Support services to animal production,"This subcategory includes:
- services promoting propagation, growth and output of animals
- herd testing services, droving services, agistment services, poultry caponising services, grading of eggs etc.
- sheep shearing services
- farm animals boarding and care services
- cleaning of agricultural premises (hen houses, piggeries etc.)
- stud services
- services related to artificial insemination","This subcategory excludes:
- provision of space for animal boarding only, see 68.20.12
- services provided by agronomists and agricultural economists, see 74.90.19
- vaccination of animals and other veterinary services, see 75.00.1
- recreational riding services, see 93.11.10
- pet animals boarding and care, see 96.09.11",016210
01.63,Post-harvest crop services,,,0163
01.63.1,Post-harvest crop services,,,01631
01.63.10,Post-harvest crop services,"This subcategory includes: 
- preparation services for primary markets, i.e. cleaning, trimming, grading, disinfecting, drying, shelling
- cotton ginning
- preparation services for tobacco leaves, e.g. drying
- preparation services for cocoa beans, e.g. peeling
- waxing of fruit","This subcategory excludes:
- preparation services of agricultural products by the producer, see corresponding class in groups 01.1, 01.2 or 01.3
- stemming and redrying services for tobacco, see 12.00.1
- marketing services of commission merchants and cooperative associations, see division 46
- wholesale services of agricultural raw materials, see 46.2",016310
01.64,Seed processing services for propagation,,,0164
01.64.1,Seed processing services for propagation,,,01641
01.64.10,Seed processing services for propagation,"This subcategory includes: 
- services to improve the propagation quality of the seed, including treatment of genetically modified seeds:
  • removal of non-seed materials, undersized, mechanically or insect-damaged and immature seeds
  • removal of seed moisture to a safe level for seed storage
  • drying, cleaning, grading and treating of seeds until they are marketed","This subcategory excludes:
- seeds, see groups 01.1 and 01.2
- processing services for seeds to obtain oil, see 10.41
- research services to develop or modify new forms of seeds, see 72.11.31, 72.11.32 and 72.11.33",016410
01.7,Hunting and trapping and related services,,,017
01.70,Hunting and trapping and related services,,,0170
01.70.1,Hunting and trapping and related services,,,01701
01.70.10,Hunting and trapping and related services,"This subcategory includes:
- hunting and trapping on a commercial basis
- taking of animals (dead or alive) for food, fur, skin, or for use in research, in zoos or as pets
- production of fur skins, reptile or bird skins from hunting or trapping activities","This subcategory excludes:
- production of fur skins, reptile or bird skins from ranching operations, see group 01.4
- raising of game animals on ranching operations, see 01.49.1
- catching of whales, see 03.00.69
- production of hides and skins originating from slaughterhouses, see 10.11
- hunting for sport or recreation and related service activities, see 93.19.13
- service activities to promote hunting and trapping, see 94.99.19",017010
02,"Products of forestry, logging and related services",,"This division excludes:
- 	sawing and planing of wood, see appropriate group of division 16",02
02.1,Forest trees and nursery services,,,021
02.10,Forest trees and nursery services,,,0210
02.10.1,Live forest tree plants; forest tree seeds,,,02101
02.10.11,Live forest tree plants,,,021011
02.10.12,Forest tree seeds,,,021012
02.10.2,Forest trees nurseries services,,,02102
02.10.20,Forest trees nurseries services,,"This subcategory excludes:
- Christmas tree nursery services, see 01.30.10",021020
02.10.3,Forest trees,,,02103
02.10.30,Forest trees,,"This subcategory excludes:
- Christmas trees, cut, see 01.29.20",021030
02.2,Wood in the rough,,"This group excludes:
- 	wood in chips or particles, see 16.10.25
- 	wood in the rough in the form of crushed piles and sticks, see 16.10.39",022
02.20,Wood in the rough,,,0220
02.20.1,Wood in the rough,,,02201
02.20.11,Logs of coniferous wood,,,022011
02.20.12,"Logs of non-coniferous wood, except tropical wood",,"This subcategory excludes:
- logs of tropical wood, see 02.20.13",022012
02.20.13,Logs of tropical wood,,,022013
02.20.14,Fuel wood of coniferous wood,,,022014
02.20.15,Fuel wood of non-coniferous wood,,,022015
02.3,Wild growing non-wood products,,,023
02.30,Wild growing non-wood products,,,0230
02.30.1,Natural gums,,,02301
02.30.11,"Balata, gutta-percha, guayula, chicle and similar natural gums",,,023011
02.30.12,"Lac, balsams and other natural gums and resins",,,023012
02.30.2,"Natural cork, raw or simply prepared",,,02302
02.30.20,"Natural cork, raw or simply prepared",,,023020
02.30.3,"Parts of plants, grasses, mosses and lichens suitable for ornamental purposes",,,02303
02.30.30,"Parts of plants, grasses, mosses and lichens suitable for ornamental purposes",,,023030
02.30.4,Wild growing edible products,,,02304
02.30.40,Wild growing edible products,,,023040
02.4,Support services to forestry,,,024
02.40,Support services to forestry,,,0240
02.40.1,Support services to forestry,,,02401
02.40.10,Support services to forestry,"This subcategory includes:
- forestry services:
  • forestry inventories
  • forest management consulting services
  • timber evaluation
  • forest fire fighting and protection
  • forest pest control
- logging services:
  • transport of logs within the forest
- provision of forestry machinery with crew and operators","This subcategory excludes:
- operation of forest tree nurseries, see 02.10.20
- draining of forestry land, see 43.12.11
- clearing of building sites, see 43.12.11
- transport of timber outside the forest, see 49.41.19
- disinfection and pest extermination services, see 81.29.11",024010
03,Fish and other fishing products; aquaculture products; support services to fishing,,"This division excludes:
- services auxiliary to sport and recreational fishing, see 93.19.13",03
03.0,Fish and other fishing products; aquaculture products; support services to fishing,,,030
03.00,Fish and other fishing products; aquaculture products; support services to fishing,,,0300
03.00.1,"Fish, live, not for human consumption",,,03001
03.00.11,"Ornamental fish, wild",,,030011
03.00.12,"Ornamental fish, farmed",,,030012
03.00.13,"Other wild, live fish, not for human consumption, including seeds and feeds for aquaculture",,,030013
03.00.14,"Other farmed, live fish, not for human consumption, including seeds and feeds for aquaculture",,,030014
03.00.2,"Fish live, fresh or chilled, for human consumption",,,03002
03.00.21,"Fish, live, fresh or chilled, for human consumption, marine, not farmed",,,030021
03.00.22,"Fish, live, fresh or chilled, for human consumption, freshwater, not farmed",,,030022
03.00.23,"Fish, live, fresh or chilled, for human consumption, marine, farmed",,,030023
03.00.24,"Fish, live, fresh or chilled, for human consumption, freshwater, farmed",,,030024
03.00.3,"Crustaceans, not frozen",,,03003
03.00.31,"Crustaceans, not frozen, not farmed",,,030031
03.00.32,"Crustaceans, not frozen, farmed",,,030032
03.00.4,"Molluscs and other aquatic invertebrates, live, fresh or chilled",,,03004
03.00.41,"Oysters, live, fresh or chilled, not farmed",,,030041
03.00.42,"Other molluscs, live, fresh or chilled, not farmed",,,030042
03.00.43,"Oysters, live, fresh or chilled, farmed",,,030043
03.00.44,"Other molluscs, live, fresh or chilled, farmed",,,030044
03.00.45,"Other aquatic invertebrates, live, fresh or chilled, farmed",,,030045
03.00.46,"Other aquatic invertebrates, live, fresh or chilled, not farmed",,,030046
03.00.5,"Pearls, unworked",,,03005
03.00.51,"Natural pearls, unworked",,,030051
03.00.52,"Cultured pearls, unworked",,,030052
03.00.6,"Other aquatic plants, animals and their products",,,03006
03.00.61,"Coral and similar products, shells of molluscs, crustaceans or echinoderms and cuttle-bone",,,030061
03.00.62,Natural sponges of animal origin,,,030062
03.00.63,"Seaweeds and other algae for human consumption, wild",,,030063
03.00.64,"Seaweeds and other algae for human consumption, farmed",,,030064
03.00.65,"Seaweeds and other algae not for human consumption, wild",,,030065
03.00.66,"Seaweeds and other algae not for human consumption, farmed",,,030066
03.00.69,"Other aquatic plants, animals and their products n.e.c.","This subcategory includes:
- farmed frogs
- whales",,030069
03.00.7,Support services to fishing and aquaculture,,,03007
03.00.71,Support services to fishing,,,030071
03.00.72,Support services to aquaculture,,,030072
05,Coal and lignite,,"This division excludes:
- 	test drillings services for coal and services connected with coal extraction, see 09.90.11
- coke oven products, see 19.10
- coal briquettes, see 19.20.1
- site preparation for the extraction of coal, see 43.12.11",05
05.1,Hard coal,,,051
05.10,Hard coal,,,0510
05.10.1,Hard coal,,,05101
05.10.10,Hard coal,,"This subcategory excludes:
- briquettes, ovoids and similar solid fuels manufactured from coal, see 19.20.11",051010
05.2,Lignite,,,052
05.20,Lignite,,,0520
05.20.1,Lignite,,,05201
05.20.10,Lignite,,"This subcategory excludes:
- briquettes, ovoids and similar solid fuels manufactured from lignite, see 19.20.12",052010
06,Crude petroleum and natural gas,,"This division excludes:
- 	probing, test drillings and exploration works in connection with petroleum and gas extraction, see 09.10.1
- services related to operation of oil and gas fields, on a fee or contract basis, see 09.10.1
- 	refined petroleum products, see 19.20
- transport via pipeline of crude or refined petroleum and petroleum products, see 49.50.11
- transport via pipeline of natural gas, see 49.50.12
- 	geophysical surveys and cartographic activities, see 71.12.3",06
06.1,Crude petroleum,,,061
06.10,Crude petroleum,,,0610
06.10.1,"Petroleum oils and oils obtained from bituminous minerals, crude",,,06101
06.10.10,"Petroleum oils and oils obtained from bituminous minerals, crude",,,061010
06.10.2,Bituminous or oil shale and tar sands,,,06102
06.10.20,Bituminous or oil shale and tar sands,,,061020
06.2,"Natural gas, liquefied or in gaseous state",,,062
06.20,"Natural gas, liquefied or in gaseous state",,,0620
06.20.1,"Natural gas, liquefied or in gaseous state",,,06201
06.20.10,"Natural gas, liquefied or in gaseous state",,,062010
07,Metal ores,,"This division excludes:
- roasted iron pyrites, see 20.13.67
- aluminium hydroxide, see 20.13.25 
- aluminium oxide, see 24.42.12",07
07.1,Iron ores,,,071
07.10,Iron ores,,,0710
07.10.1,Iron ores,,,07101
07.10.10,Iron ores,,,071010
07.2,Non-ferrous metal ores,,,072
07.21,Uranium and thorium ores,,,0721
07.21.1,Uranium and thorium ores,,,07211
07.21.10,Uranium and thorium ores,,,072110
07.29,Other non-ferrous metal ores and concentrates,,,0729
07.29.1,Other non-ferrous metal ores and concentrates,,,07291
07.29.11,Copper ores and concentrates,,,072911
07.29.12,Nickel ores and concentrates,,,072912
07.29.13,Aluminium ores and concentrates,,,072913
07.29.14,Precious metal ores and concentrates,,,072914
07.29.15,"Lead, zinc and tin ores and concentrates",,,072915
07.29.19,Other non-ferrous metal ores and concentrates n.e.c.,,,072919
08,Other mining and quarrying products,,"This division excludes:
- processing of extracted raw materials (excl. crushing, grinding, cutting, cleaning, drying, sorting and mixing), see appropriate parts of section C",08
08.1,"Stone, sand and clay",,,081
08.11,"Ornamental and building stone, limestone, gypsum, chalk and slate",,,0811
08.11.1,Ornamental or building stone,,,08111
08.11.11,Marble and other calcareous ornamental or building stone,,,081111
08.11.12,"Granite, sandstone and other ornamental or building stone",,,081112
08.11.2,Limestone and gypsum,,,08112
08.11.20,Limestone and gypsum,,,081120
08.11.3,Chalk and uncalcined dolomite,,,08113
08.11.30,Chalk and uncalcined dolomite,,"This subcategory excludes:
- dolomite crushed or broken, used for concrete aggregates, for road metalling or for railway ballast or other aggregates, see 08.12.12",081130
08.11.4,Slate,,,08114
08.11.40,Slate,,,081140
08.12,"Gravel, sand, clays and kaolin",,,0812
08.12.1,Gravel and sand,,,08121
08.12.11,Natural sands,,,081211
08.12.12,"Granules, chippings and powder; pebbles, gravel",,,081212
08.12.13,"Mixtures of slag and similar industrial waste products, whether or not incorporating pebbles, gravel, shingle and flint for construction use",,,081213
08.12.2,Clays and kaolin,,,08122
08.12.21,Kaolin and other kaolinic clays,,,081221
08.12.22,"Other clays, andalusite, kyanite and sillimanite; mullite; chamotte or dinas earths",,,081222
08.9,Mining and quarrying products n.e.c.,,,089
08.91,Chemical and fertiliser minerals,,,0891
08.91.1,Chemical and fertiliser minerals,,,08911
08.91.11,Natural calcium or aluminium calcium phosphates,,,089111
08.91.12,Unroasted iron pyrites; crude or unrefined sulphur,,,089112
08.91.19,Other chemical and fertiliser minerals,,,089119
08.92,Peat,,,0892
08.92.1,Peat,,,08921
08.92.10,Peat,,"This subcategory excludes:
- briquettes, ovoids and similar solid fuels manufactured from peat, see 19.20.13
- potting soils with peat as main constituent, see 20.15.80
- 	articles of peat, see 23.99.19",089210
08.93,Salt and pure sodium chloride; sea water,,,0893
08.93.1,Salt and pure sodium chloride; sea water,,,08931
08.93.10,Salt and pure sodium chloride; sea water,,"This subcategory excludes:
- food-grade salt, see 10.84.30",089310
08.99,Other mining and quarrying products n.e.c.,,,0899
08.99.1,"Bitumen and asphalt, natural; asphaltites and asphaltic rock",,,08991
08.99.10,"Bitumen and asphalt, natural; asphaltites and asphaltic rock",,,089910
08.99.2,"Precious and semi-precious stones; industrial diamonds, unworked or simply sawn, cleaved or bruted; pumice stone; emery; natural corundum, natural garnet and other natural abrasives; other minerals",,,08992
08.99.21,"Precious and semi-precious stones (excluding industrial diamonds), unworked or simply sawn or roughly shaped",,"This subcategory excludes:
- industrial diamonds, see 08.99.22",089921
08.99.22,"Industrial diamonds, unworked or simply sawn, cleaved or bruted; pumice stone; emery; natural corundum, natural garnet and other natural abrasives",,,089922
08.99.29,Other minerals,,,089929
09,Mining support services,,"This division excludes: 
- specialised repair services of mining machinery, see 33.12.24
- services related to liquefaction and regasification of natural gas for transportation off the mine site, see 52.21",09
09.1,Support services to petroleum and natural gas extraction,,,091
09.10,Support services to petroleum and natural gas extraction,,,0910
09.10.1,Support services to petroleum and natural gas extraction,,"This category excludes:
- services performed by operators of oil or gas fields, see 06.10, 06.20
- specialised repair services of mining machinery, see 33.12.24",09101
09.10.11,Drilling services to petroleum and natural gas extraction,"This subcategory includes:
- directional drilling and redrilling; ""spudding in""; cementing oil and gas well casings; draining and pumping of wells; plugging and abandoning wells etc.
- test drilling in connection with petroleum and gas extraction","This subcategory excludes:
- geological, geophysical and related prospecting and consulting services, see 71.12.3",091011
09.10.12,"Derrick erection, repair and dismantling services and related support services to petroleum and natural gas extraction",,,091012
09.10.13,Liquefaction and regasification services of natural gas for transportation done at the mine site,,"This subcategory excludes:
- liquefaction and regasification of natural gas for purpose of transport, done off the mine site, see 52.21",091013
09.9,Support services to other mining and quarrying,,,099
09.90,Support services to other mining and quarrying,,,0990
09.90.1,Support services to other mining and quarrying,"This category includes support services on a fee or contract basis, required for mining activities of divisions 05, 07 and 08, such as:
- draining and pumping of mines
- test drilling in connection with mining
- exploration services in connection with mining","This category excludes:
- services performed by operators of mines or quarries, see divisions 05, 07 or 08
- specialised repair services of mining machinery, see 33.12.24
- geological, geophysical and related prospecting and consulting services, see 71.12.3",09901
09.90.11,Support services to hard coal extraction,"This subcategory includes support services on a fee or contract basis, required for mining activities of group 05.1, such as:
- draining and pumping of mines
- test drilling in connection with mining
- exploration services in connection with mining",,099011
09.90.19,Support services to other mining and quarrying n.e.c.,"This subcategory includes support services on a fee or contract basis, required for mining activities of divisions 05, 07 and 08, such as:
- draining and pumping of mines
- test drilling in connection with mining
- exploration services in connection with mining","This subcategory excludes:
- support services for hard coal mining activities, see 09.90.19",099019
10,Food products,"This division includes: 
- a variety of products that are the effect of farming, forestry, hunting and fishing, such as meat, fish, fruits and vegetables, fats and oils, dairy products, grain mill products, animal feeds and other food products intended for humans or animals
- semi-finished products that are not directly food products 
- by-products of different value in use (e.g. the hides, oil-cake from the production of vegetable oils)
- treatment of slaughterhouse waste/waste seized at slaughterhouses/for the production of animal feed","This division excludes:
- processing of food waste and waste from the production of beverages into secondary raw materials, see 38.3, and their removal, see 38.21
- food preparation for immediate consumption (e.g. in restaurants), see 56.10.1
- services related to the packaging of meat carried out on a fee or contract basis, see 82.92.10",10
10.1,Preserved meat and meat products,,,101
10.11,Processed and preserved meat,,,1011
10.11.1,"Meat of bovine animals, swine, sheep, goats, horses and other equines, fresh or chilled",,,10111
10.11.11,"Meat of bovine animals, fresh or chilled",,,101111
10.11.12,"Meat of swine, fresh or chilled",,,101112
10.11.13,"Meat of sheep, fresh or chilled",,,101113
10.11.14,"Meat of goats, fresh or chilled",,,101114
10.11.15,"Meat of horses and other equines, fresh or chilled",,,101115
10.11.2,"Edible offal of bovine animals, swine, sheep, goats, horses and other equines, fresh or chilled",,,10112
10.11.20,"Edible offal of bovine animals, swine, sheep, goats, horses and other equines, fresh or chilled",,,101120
10.11.3,Frozen meat and edible offal; other meat and edible offal,,,10113
10.11.31,"Meat of bovine animals, frozen",,,101131
10.11.32,"Meat of swine, frozen",,,101132
10.11.33,"Meat of sheep, frozen",,,101133
10.11.34,"Meat of goats, frozen",,,101134
10.11.35,"Meat of horses and other equines, frozen",,,101135
10.11.39,"Other meat and edible offal, fresh, chilled or frozen",,,101139
10.11.4,"Pulled wool and raw hides and skins of bovine or equine animals, sheep and goats",,,10114
10.11.41,"Pulled wool, greasy, including fleece-washed pulled wool",,"This subcategory excludes:
- 	shorn wool from sheep and goats, greasy, see 01.45.30",101141
10.11.42,Whole raw hides and skins of bovine or equine animals,,,101142
10.11.43,Other raw hides and skins of bovine or equine animals,,,101143
10.11.44,Raw hides and skins of sheep or lambs,,,101144
10.11.45,Raw hides and skins of goats or kids,,,101145
10.11.5,"Fats of bovine animals, sheep, goats or pigs",,,10115
10.11.50,"Fats of bovine animals, sheep, goats or pigs",,,101150
10.11.6,"Raw offal, inedible",,,10116
10.11.60,"Raw offal, inedible",,"This subcategory excludes:
- bladders, intestines and other waste of fish, see 10.20.42",101160
10.11.9,Sub-contracted operations as part of manufacturing of processed and preserved meat,,,10119
10.11.99,Sub-contracted operations as part of manufacturing of processed and preserved meat,,,101199
10.12,Processed and preserved poultry meat,,,1012
10.12.1,"Meat of poultry, fresh or chilled",,,10121
10.12.10,"Meat of poultry, fresh or chilled",,,101210
10.12.2,"Meat of poultry, frozen",,,10122
10.12.20,"Meat of poultry, frozen",,,101220
10.12.3,Fats of poultry,,,10123
10.12.30,Fats of poultry,,,101230
10.12.4,Edible offal of poultry,,,10124
10.12.40,Edible offal of poultry,,,101240
10.12.5,Feathers and skins of birds with feathers,,,10125
10.12.50,Feathers and skins of birds with feathers,,,101250
10.12.9,Sub-contracted operations as part of manufacturing of processed and preserved poultry meat,,,10129
10.12.99,Sub-contracted operations as part of manufacturing of processed and preserved poultry meat,,,101299
10.13,Meat and poultry meat products,,,1013
10.13.1,"Preserves and preparations of meat, meat offal or blood",,,10131
10.13.11,"Swine meat, cuts, salted, dried or smoked (bacon and ham)",,,101311
10.13.12,"Bovine meat, salted, dried or smoked",,,101312
10.13.13,"Other meat and edible meat offal, salted, in brine, dried or smoked (excluding swine and bovine meat); edible flours and meals of meat or meat offal",,"This subcategory excludes:
- meat of bovine animals and swine, see 10.11.1",101313
10.13.14,"Sausages and similar products of meat, offal or blood",,,101314
10.13.15,"Other prepared and preserved meat, meat offal or blood",,"This subcategory excludes:
- prepared meat and offal dishes, see 10.85.11
- soups containing meat, see 10.89.11
- extracts and juices of meat, see 10.89.14",101315
10.13.16,"Flours, meals and pellets of meat unfit for human consumption; greaves","This subcategory includes:
- rendered protein products from animal tissues, including bone, exclusive of any added blood, hair, hoof, horn, hide trimmings, manure, stomach and rumen contents",,101316
10.13.9,Cooking and other preparation services for the production of meat products; sub-contracted operations as part of manufacturing of meat and poultry meat products,,,10139
10.13.91,Cooking and other preparation services for the production of meat products,"This subcategory includes:
- cooking and other treatment services of meat and meat products","This subcategory excludes:
- extraction services of animal oils and fats, see 10.41.1",101391
10.13.99,Sub-contracted operations as part of manufacturing of meat and poultry meat products,,,101399
10.2,"Processed and preserved fish, crustaceans and molluscs",,,102
10.20,"Processed and preserved fish, crustaceans and molluscs",,"This class excludes:
- 	fats and oils of fish and marine mammals, see 10.41.12 
-	 prepared meals and dishes based on fish, crustaceans and molluscs, see 10.85.12
- fish soups, see 10.89.11",1020
10.20.1,"Fish, fresh, chilled or frozen",,,10201
10.20.11,"Fish fillets and other fish meat (whether or not minced), fresh or chilled",,,102011
10.20.12,"Fish livers and roes, fresh or chilled",,,102012
10.20.13,"Fish, frozen",,,102013
10.20.14,"Fish fillets, frozen",,,102014
10.20.15,"Fish meat (whether or not minced), frozen",,,102015
10.20.16,"Fish livers and roes, frozen",,,102016
10.20.2,"Fish, otherwise prepared or preserved; caviar and caviar substitutes",,,10202
10.20.21,"Fish fillets, dried, salted or in brine, but not smoked",,,102021
10.20.22,"Fish livers, roes, fins, heads, tails, maws and other edible offal dried, smoked, salted or in brine; flours, meals and pellets of fish, fit for human consumption",,,102022
10.20.23,"Fish, dried, whether or not salted, or in brine",,,102023
10.20.24,"Fish, including fillets, smoked",,,102024
10.20.25,"Fish, otherwise prepared or preserved, except prepared fish dishes",,"This subcategory excludes:
- prepared meals and dishes based on fish, see 10.85.12",102025
10.20.26,Caviar and caviar substitutes,,,102026
10.20.3,"Crustaceans, molluscs, seaweed and other aquatic invertebrates, frozen, prepared or preserved",,,10203
10.20.31,"Crustaceans frozen, dried, salted or in brine",,,102031
10.20.32,"Molluscs, frozen, dried, salted or in brine",,,102032
10.20.33,"Other aquatic invertebrates and seaweed, frozen, dried, salted or in brine",,,102033
10.20.34,"Crustaceans, molluscs and other aquatic invertebrates and seaweed, otherwise prepared or preserved",,,102034
10.20.4,"Flours, meals and pellets, unfit for human consumption, and other products n.e.c. of fish or of crustaceans, molluscs or other aquatic invertebrates or seaweed",,,10204
10.20.41,"Flours, meals and pellets of fish, crustaceans, molluscs or other aquatic invertebrates or seaweed, unfit for human consumption",,,102041
10.20.42,"Other inedible products of fish, crustaceans, molluscs or other aquatic invertebrates or seaweed",,"This subcategory excludes:
- fish fins, heads, tails and other edible offal dried, smoked, salted or in brine, see 10.20.22",102042
10.20.9,"Smoking and other preservation and preparation services for manufacture of fish products; sub-contracted operations as part of manufacturing of processed and preserved fish, crustaceans and molluscs",,,10209
10.20.91,Smoking and other preservation and preparation services for manufacture of fish products,"This subcategory includes:
- cooking, smoking, salting, drying and other treatment services of fish and fish products","This subcategory excludes:
- extraction services of animal oils and fats, see 10.41.1",102091
10.20.99,"Sub-contracted operations as part of manufacturing of processed and preserved fish, crustaceans and molluscs",,,102099
10.3,Processed and preserved fruit and vegetables,,,103
10.31,Processed and preserved potatoes,,,1031
10.31.1,Processed and preserved potatoes,,,10311
10.31.11,"Potatoes, frozen",,,103111
10.31.12,Dried potatoes whether or not cut or sliced but not further prepared,,,103112
10.31.13,"Dried potatoes in the form of flour, meal, flakes, granulates and pellets",,,103113
10.31.14,Potatoes prepared or preserved,,,103114
10.31.9,Cooking and other preparation services for potatoes and potato products; sub-contracted operations as part of manufacturing of processed and preserved potatoes,,,10319
10.31.91,Cooking and other preparation services for potatoes and potato products,"This subcategory includes:
- Peeling, cooking and other treatment services of potatoes, and products thereof",,103191
10.31.99,Sub-contracted operations as part of manufacturing of processed and preserved potatoes,,,103199
10.32,Fruit and vegetable juices,,"This class excludes:
- fruit and vegetable juices to which more sugar has been added than it is needed to reproduce natural juice, see 11.07
- aerated fruit juices, lemonades and aerated water flavoured with fruit juices, see 11.07",1032
10.32.1,Fruit and vegetable juices,,,10321
10.32.11,Tomato juice,"This subcategory includes:
- unconcentrated tomato juice, not fermented and not containing added spirit",,103211
10.32.12,Orange juice,"This subcategory includes:
- unconcentrated orange juice, not fermented and not containing added spirit",,103212
10.32.13,Grapefruit juice,"This subcategory includes:
- unconcentrated grapefruit juice, not fermented and not containing added spirit",,103213
10.32.14,Pineapple juice,"This subcategory includes:
- unconcentrated pineapple juice, not fermented and not containing added spirit",,103214
10.32.15,Grape juice,"This subcategory includes:
- unconcentrated grape juice, not fermented and not containing added spirit",,103215
10.32.16,Apple juice,"This subcategory includes:
- unconcentrated apple juice, not fermented and not containing added spirit",,103216
10.32.17,Mixtures of fruit and vegetable juices,"This subcategory includes:
- mixtures of unconcentrated fruit and vegetable juices, not fermented and not containing added spirit","This subcategory excludes:
- mixtures of concentrated tomato juice, see 10.32.11",103217
10.32.19,Other fruit and vegetable juices,,"This subcategory excludes:
- mixtures of concentrated tomato juice, see 10.32.11",103219
10.32.9,Sub-contracted operations as part of manufacturing of fruit and vegetable juice,,,10329
10.32.99,Sub-contracted operations as part of manufacturing of fruit and vegetable juice,,,103299
10.39,Other processed and preserved fruit and vegetables,,,1039
10.39.1,"Processed and preserved vegetables, excluding potatoes",,"This category excludes:
- processed and preserved potatoes, see 10.31.1",10391
10.39.11,"Vegetables, frozen",,,103911
10.39.12,Vegetables provisionally preserved,,,103912
10.39.13,Dried vegetables,,"This subcategory excludes:
- 	dried leguminous vegetables, shelled, see 01.11.7
- dried potatoes, see 10.31.12",103913
10.39.14,Cut and packaged vegetables and fruits,,,103914
10.39.15,"Beans, preserved otherwise than by vinegar or acetic acid, except prepared vegetable dishes",,"This subcategory excludes:
- prepared, frozen and canned dishes based on beans, see 10.85.13
- prepared meals and dishes based on vegetables, see 10.85.13",103915
10.39.16,"Peas, preserved otherwise than by vinegar or acetic acid, except prepared vegetable dishes",,"This subcategory excludes:
- prepared, frozen and canned dishes based on peas, see 10.85.13
- prepared meals and dishes based on vegetables, see 10.85.13",103916
10.39.17,"Other vegetables (except potatoes), preserved otherwise than by vinegar or acetic acid, except prepared vegetable dishes",,"This subcategory excludes:
- prepared and perishable foods, consisting of vegetables with additives such as meat or fish, or cheese, or rice or noodles, see 10.89.16
- prepared, frozen and canned dishes based on other vegetables, see 10.85.13",103917
10.39.18,"Vegetables (except potatoes), fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid",,"This subcategory excludes:
- potatoes prepared or preserved, see 10.31.14",103918
10.39.2,Processed and preserved fruit and nuts,,,10392
10.39.21,"Fruit and nuts, uncooked or cooked, frozen",,,103921
10.39.22,"Jams, fruit jellies and fruit or nut puree and pastes",,,103922
10.39.23,"Nuts, groundnuts, roasted, salted or otherwise prepared",,,103923
10.39.24,"Fruit and nuts, provisionally preserved, not for immediate consumption",,,103924
10.39.25,"Groundnuts and nuts, shelled",,,103925
10.39.29,"Other prepared, dried or preserved fruits and nuts",,,103929
10.39.3,"Vegetable materials and vegetable waste, vegetable residues and by-products",,,10393
10.39.30,"Vegetable materials and vegetable waste, vegetable residues and by-products",,,103930
10.39.9,Cooking and other preparation services for the preservation of fruit and vegetables; sub-contracted operations as part of manufacturing of other processed and preserved fruit and vegetables,,,10399
10.39.91,Cooking and other preparation services for the preservation of fruit and vegetables,"This subcategory includes:
- cooking, concentration and other treatment services of fruit and vegetables, and products thereof","This subcategory excludes:
- peeling, cooking and other treatment services of potatoes, and products thereof, see 10.31.91",103991
10.39.99,Sub-contracted operations as part of manufacturing of other processed and preserved fruit and vegetables,,,103999
10.4,Vegetable and animal oils and fats,,,104
10.41,Oils and fats,,"This class excludes:
- lard and other edible animal fats, see 10.11.50
- fats of poultry, see 10.12.30
- margarine and similar edible fats, see 10.42.10
- essential oils, see 20.53.10
- chemically modified animal or vegetable fats and oils, see 20.59.20",1041
10.41.1,"Animal oils and fats, their fractions, crude",,,10411
10.41.11,"Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared",,,104111
10.41.12,"Fats and oils and their fractions, of fish and marine mammals",,,104112
10.41.19,"Other animal fats and oils and their fractions, whether or not refined, but not chemically modified",,"This subcategory excludes:
- 	fats of bovine animals, sheep, goats or pigs, see 10.11.50
- 	fats of poultry, 10.12.30",104119
10.41.2,"Vegetable oils, crude",,,10412
10.41.21,"Groundnut oil, crude",,,104121
10.41.22,"Olive oil, crude",,,104122
10.41.23,"Sunflower-seed oil, crude",,,104123
10.41.24,"Rape, colza and mustard oil, crude",,,104124
10.41.25,"Palm oil, crude",,,104125
10.41.29,"Other vegetable oils, crude",,,104129
10.41.3,Cotton linters,,,10413
10.41.30,Cotton linters,,,104130
10.41.4,"Oil-cake and other solid residues, of vegetable fats or oils; flours and meals of oil seeds or oleaginous fruits",,,10414
10.41.41,"Oil-cake and other solid residues, of vegetable fats or oils",,,104141
10.41.42,"Flours and meals of oil seeds or oleaginous fruits, except those of mustard",,"This subcategory excludes:
- mustard flour and meal and prepared mustard, see 10.84.12",104142
10.41.5,"Refined oils, except residues",,"This category excludes:
- oil-cake and other solid residues, of vegetable fats or oils, see 10.41.41",10415
10.41.51,"Soya-bean oil and its fractions, refined but not chemically modified",,,104151
10.41.52,"Groundnut oil and its fractions, refined but not chemically modified",,,104152
10.41.53,"Olive oil and its fractions, refined but not chemically modified",,,104153
10.41.54,"Sunflower-seed oil and its fractions, refined but not chemically modified",,,104154
10.41.55,"Cotton-seed oil and its fractions, refined but not chemically modified",,,104155
10.41.56,"Rape, colza and mustard oil and their fractions, refined but not chemically modified",,,104156
10.41.57,"Palm oil and its fractions, refined but not chemically modified",,,104157
10.41.58,"Coconut oil and its fractions, refined but not chemically modified",,,104158
10.41.59,"Other oils and their fractions, refined but not chemically modified; fixed vegetable fats and other vegetable oils (except maize oil) and their fractions n.e.c. refined but not chemically modified",,"This subcategory excludes:
- maize oil, see 10.62.14",104159
10.41.6,"Animal or vegetable fats and oils and their fractions, hydrogenated, esterified, but not further prepared",,,10416
10.41.60,"Animal or vegetable fats and oils and their fractions, hydrogenated, esterified, but not further prepared",,,104160
10.41.7,Vegetable waxes (excluding triglycerides); degras; residues resulting from treatment of fatty substances or animal or vegetable waxes,,,10417
10.41.71,Vegetable waxes (excluding triglycerides),,,104171
10.41.72,Degras; residues resulting from treatment of fatty substances or animal or vegetable waxes,,,104172
10.41.9,Sub-contracted operations as part of manufacturing of oils and fats,,,10419
10.41.99,Sub-contracted operations as part of manufacturing of oils and fats,,,104199
10.42,Margarine and similar edible fats,,,1042
10.42.1,Margarine and similar edible fats,,,10421
10.42.10,Margarine and similar edible fats,"This subcategory includes:
- margarine and other edible fats, where the content of milk is more than 15% but less than 40%",,104210
10.42.9,Sub-contracted operations as part of manufacturing of margarine and similar edible fats,,,10429
10.42.99,Sub-contracted operations as part of manufacturing of margarine and similar edible fats,,,104299
10.5,Dairy products,,,105
10.51,Dairy and cheese products,,"This class excludes:
- raw milk, see the appropriate grouping of group 01.4
- dairy products containing cereals, see 10.89.19
- dairy products received by the substitution of one or more milk components (e.g. butyric fat) by other substances (oleic fat), see 10.89.19",1051
10.51.1,Processed liquid milk and cream,,,10511
10.51.11,Processed liquid milk,,,105111
10.51.12,"Milk and cream of > 6% fat, not concentrated or sweetened",,,105112
10.51.2,Milk and cream in solid forms,,,10512
10.51.21,Skimmed milk and cream powder,,,105121
10.51.22,Whole milk and cream powder,,,105122
10.51.3,Butter and dairy spreads,,,10513
10.51.30,Butter and dairy spreads,,,105130
10.51.4,Cheese and curd,,,10514
10.51.40,Cheese and curd,,,105140
10.51.5,Other dairy products,,,10515
10.51.51,"Milk and cream, concentrated or containing added sugar or other sweetening matter, other than in solid forms",,,105151
10.51.52,Yoghurt and other fermented or acidified milk or cream,,,105152
10.51.53,Casein,,"This subcategory excludes:
- 	hardened casein, see 20.16.59
- 	casein glues in retail packings, see 20.52.10",105153
10.51.54,Lactose and lactose syrup,,,105154
10.51.55,Whey,,,105155
10.51.56,Dairy products n.e.c.,,,105156
10.51.9,Sub-contracted operations as part of manufacturing of dairy and cheese products,,,10519
10.51.99,Sub-contracted operations as part of manufacturing of dairy and cheese products,,,105199
10.52,Ice cream,,,1052
10.52.1,Ice cream and other edible ice,,,10521
10.52.10,Ice cream and other edible ice,,,105210
10.52.9,Sub-contracted operations as part of manufacturing of ice cream,,,10529
10.52.99,Sub-contracted operations as part of manufacturing of ice cream,,,105299
10.6,"Grain mill products, starches and starch products",,,106
10.61,Grain mill products,,,1061
10.61.1,"Rice, semi- or wholly milled, or husked or broken",,,10611
10.61.11,Husked rice,,,106111
10.61.12,"Rice, semi- or wholly milled or broken",,,106112
10.61.2,Cereal and vegetable flour; mixes thereof,,,10612
10.61.21,Wheat or maslin flour,,,106121
10.61.22,Other cereal flour,,,106122
10.61.23,Vegetable flour and meal,,"This subcategory excludes:
- 	rice, semi- or wholly milled, or husked or broken, see 10.61.1
- cereal groats, meal and pellets, see 10.61.32
- 	ready dishes based on rice, containing meat, fish and other components, see 10.85.19",106123
10.61.24,Mixes for preparation of bakers' wares,,,106124
10.61.3,"Groats, meal and pellets and other cereal grain products",,,10613
10.61.31,Groats and meal of wheat,,,106131
10.61.32,"Cereal groats, meal and pellets n.e.c.",,,106132
10.61.33,Breakfast cereals and other cereal grain products,,,106133
10.61.4,"Bran, sharps and other residues from the working of cereals",,,10614
10.61.40,"Bran, sharps and other residues from the working of cereals",,,106140
10.61.9,Sub-contracted operations as part of manufacturing of grain mill products,,,10619
10.61.99,Sub-contracted operations as part of manufacturing of grain mill products,,,106199
10.62,Starches and starch products,,,1062
10.62.1,Starches and starch products; sugars and sugar syrups n.e.c.,,,10621
10.62.11,Starches; inulin; wheat gluten; dextrins and other modified starches,,,106211
10.62.12,"Tapioca and substitutes prepared from starch in flakes, grains and the like",,,106212
10.62.13,Glucose and glucose syrup; fructose and fructose syrup; invert sugar; sugars and sugar syrups n.e.c.,,,106213
10.62.14,Maize oil,,,106214
10.62.2,Residues of starch manufacture and similar residues,,,10622
10.62.20,Residues of starch manufacture and similar residues,,,106220
10.62.9,Sub-contracted operations as part of manufacturing of starches and starch products,,,10629
10.62.99,Sub-contracted operations as part of manufacturing of starches and starch products,,,106299
10.7,Bakery and farinaceous products,,,107
10.71,Bread; fresh pastry goods and cakes,,,1071
10.71.1,"Bread, fresh pastry goods and cakes",,,10711
10.71.11,Fresh bread,,,107111
10.71.12,Fresh pastry goods and cakes,,,107112
10.71.9,"Sub-contracted operations as part of manufacturing of fresh or frozen bread, pastry goods and cakes",,,10719
10.71.99,"Sub-contracted operations as part of manufacturing of fresh or frozen bread, pastry goods and cakes",,,107199
10.72,Rusks and biscuits; preserved pastry goods and cakes,,,1072
10.72.1,Rusks and biscuits; preserved pastry goods and cakes,,,10721
10.72.11,"Crispbread, rusks, toasted bread and similar toasted products",,,107211
10.72.12,Gingerbread and the like; sweet biscuits; waffles and wafers,,,107212
10.72.19,Other dry or preserved bakers' wares,,,107219
10.72.9,Sub-contracted operations as part of manufacturing of rusks and biscuits; preserved pastry goods and cakes,,,10729
10.72.99,Sub-contracted operations as part of manufacturing of rusks and biscuits; preserved pastry goods and cakes,,,107299
10.73,"Macaroni, noodles, couscous and similar farinaceous products",,,1073
10.73.1,"Macaroni, noodles, couscous and similar farinaceous products",,,10731
10.73.11,"Macaroni, noodles and similar farinaceous products",,"This subcategory excludes:
- prepared meals based on pasta, containing meat, vegetables and other components, see 10.85.14",107311
10.73.12,Couscous,,"This subcategory excludes:
- prepared meals based on couscous, containing meat, vegetables and other components, see 10.85.14",107312
10.73.9,"Sub-contracted operations as part of manufacturing of macaroni, noodles, couscous and similar farinaceous products",,,10739
10.73.99,"Sub-contracted operations as part of manufacturing of macaroni, noodles, couscous and similar farinaceous products",,,107399
10.8,Other food products,,,108
10.81,Sugar,,"This class excludes:
- glucose, glucose syrup, maltose, see 10.62.13",1081
10.81.1,Raw or refined cane or beet sugar; molasses,,,10811
10.81.11,"Raw cane or beet sugar, in solid form",,,108111
10.81.12,"Refined cane or beet sugar and chemically pure sucrose, in solid form, not containing added flavouring or colouring matter",,,108112
10.81.13,"Refined cane or beet sugar, containing added flavouring or colouring matter; maple sugar and maple syrup",,,108113
10.81.14,Molasses,,,108114
10.81.2,"Beet-pulp, bagasse and other waste of sugar manufacture",,,10812
10.81.20,"Beet-pulp, bagasse and other waste of sugar manufacture",,,108120
10.81.9,Sub-contracted operations as part of manufacturing of sugar,,,10819
10.81.99,Sub-contracted operations as part of manufacturing of sugar,,,108199
10.82,"Cocoa, chocolate and sugar confectionery",,,1082
10.82.1,"Cocoa paste, whether or not defatted, cocoa butter, fat and oil, cocoa powder",,,10821
10.82.11,"Cocoa paste, whether or not defatted",,,108211
10.82.12,"Cocoa butter, fat and oil",,,108212
10.82.13,"Cocoa powder, not containing added sugar or other sweetening matter",,,108213
10.82.14,"Cocoa powder, containing added sugar or other sweetening matter",,,108214
10.82.2,Chocolate and sugar confectionery,,,10822
10.82.21,"Chocolate and food preparations containing cocoa (except sweetened cocoa powder), in bulk forms",,"This subcategory excludes:
- cocoa powder, containing added sugar or other sweetening matter, see 10.82.14",108221
10.82.22,"Chocolate and food preparations containing cocoa (except sweetened cocoa powder), other than in bulk forms",,"This subcategory excludes:
- cocoa powder, containing added sugar or other sweetening matter, see 10.82.14",108222
10.82.23,"Sugar confectionery (including white chocolate), not containing cocoa",,"This subcategory excludes: 
- products containing synthetic sweeteners instead of sugar, see 10.89.19",108223
10.82.24,"Fruit, nuts, fruit-peel and other parts of plants, preserved by sugar",,,108224
10.82.3,"Cocoa shells, husks, skins and other cocoa waste",,,10823
10.82.30,"Cocoa shells, husks, skins and other cocoa waste",,,108230
10.82.9,"Sub-contracted operations as part of manufacturing of cocoa, chocolate and sugar confectionery",,,10829
10.82.99,"Sub-contracted operations as part of manufacturing of cocoa, chocolate and sugar confectionery",,,108299
10.83,Processed tea and coffee,,,1083
10.83.1,Processed tea and coffee,,,10831
10.83.11,"Coffee, decaffeinated or roasted",,"This subcategory excludes: 
- coffee substitutes containing coffee, see 10.83.12",108311
10.83.12,"Coffee substitutes; extracts, essences and concentrates of coffee or coffee substitutes; coffee husks and skins",,,108312
10.83.13,"Green tea (not fermented), black tea (fermented) and partly fermented tea, in immediate packings of a content ≤ 3 kg",,,108313
10.83.14,"Extracts, essences, concentrates and preparations of tea or maté",,,108314
10.83.15,Herb infusions,,"This subcategory excludes: 
- soluble teas granulated with a complex composition (e.g. containing extracts of herbs, sugar, maltodextrin), see 10.89.19",108315
10.83.9,Sub-contracted operations as part of manufacturing of coffee and tea,,,10839
10.83.99,Sub-contracted operations as part of manufacturing of coffee and tea,,,108399
10.84,Condiments and seasonings,,,1084
10.84.1,Vinegar; sauces; mixed condiments; mustard flour or meal; prepared mustard,,,10841
10.84.11,Vinegar and substitutes for vinegar obtained from acetic acid,,,108411
10.84.12,Sauces; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard,,,108412
10.84.2,"Spices, processed",,,10842
10.84.21,"Pepper (piper spp.), processed",,,108421
10.84.22,"Chillies and peppers, dry (capsicum spp.), processed",,,108422
10.84.23,"Cinnamon (canella), processed; other processed spices",,,108423
10.84.3,Food-grade salt,,,10843
10.84.30,Food-grade salt,,,108430
10.84.9,Sub-contracted operations as part of manufacturing of condiments and seasonings,,,10849
10.84.99,Sub-contracted operations as part of manufacturing of condiments and seasonings,,,108499
10.85,Prepared meals and dishes,,,1085
10.85.1,Prepared meals and dishes,"This category includes:
- ready (i.e. prepared, seasoned and cooked) meals and dishes, in vacuum-packaged, frozen or canned form. These dishes are usually packaged and labelled for re-sale.","This category excludes:
- food consisting of less than two components, see the appropriate part of division 10, 
- soups and stocks, see 10.89.11 
- ready-perishable foods, see 10.89.16
- wholesale of ready meals and dishes, see 46.38
- retail sale of ready meals and dishes in stores, see the appropriate part of division 47 
- ready-made meals prepared in catering establishments for immediate consumption, see the appropriate part of division 56",10851
10.85.11,"Prepared meals and dishes based on meat, meat offal or blood","This subcategory includes:
- ready (i.e. prepared, seasoned and cooked) meals and dishes based on meat, meat offal or blood, in vacuum-packaged, frozen or canned form. 

These dishes are usually packaged and labelled for re-sale.",,108511
10.85.12,"Prepared meals and dishes based on fish, crustaceans and molluscs","This subcategory includes:
- ready (i.e. prepared, seasoned and cooked) meals and dishes based on fish, crustaceans and molluscs vacuum-packaged, frozen or canned form. 

These dishes are usually packaged and labelled for re-sale.",,108512
10.85.13,Prepared meals and dishes based on vegetables,"This subcategory includes:
- ready (i.e. prepared, seasoned and cooked) meals and dishes based on vegetables, in vacuum-packaged, frozen or canned form. These dishes are usually packaged and labelled for re-sale.",,108513
10.85.14,Prepared meals and dishes based on pasta,"This subcategory includes:
- ready (i.e. prepared, seasoned and cooked) meals and dishes based on pasta, in vacuum-packaged, frozen or canned form. These dishes are usually packaged and labelled for re-sale.",,108514
10.85.19,Other prepared dishes and meals,"This subcategory includes:
- other prepared dishes and meals",,108519
10.85.9,Sub-contracted operations as part of manufacturing of prepared meals and dishes,,,10859
10.85.99,Sub-contracted operations as part of manufacturing of prepared meals and dishes,,,108599
10.86,Homogenised food preparations and dietetic food,,,1086
10.86.1,Homogenised food preparations and dietetic food,,,10861
10.86.10,Homogenised food preparations and dietetic food,,,108610
10.86.9,Sub-contracted operations as part of manufacturing of homogenised food preparations and dietetic food,,,10869
10.86.99,Sub-contracted operations as part of manufacturing of homogenised food preparations and dietetic food,,,108699
10.89,Other food products n.e.c.,,,1089
10.89.1,"Soups, eggs, yeasts and other food products; extracts and juices of meat, fish and aquatic invertebrates",,,10891
10.89.11,Soups and broths and preparations thereof,,,108911
10.89.12,"Eggs, not in shell, and eggs yolks fresh or preserved; eggs in shells preserved or cooked; egg albumin",,,108912
10.89.13,"Yeasts (active or inactive); other single-cell micro-organisms, dead; prepared baking powders",,,108913
10.89.14,"Extracts and juices of meat, fish and aquatic invertebrates",,,108914
10.89.15,Vegetable saps and extracts; pectic substances; mucilages and thickeners,,,108915
10.89.16,Prepared perishable food products such as sandwiches and fresh pizza,,,108916
10.89.17,Food supplements for human consumption,,,108917
10.89.19,Miscellaneous food products n.e.c.,,,108919
10.89.9,Sub-contracted operations as part of manufacturing of other food products n.e.c.,,,10899
10.89.99,Sub-contracted operations as part of manufacturing of other food products n.e.c.,,,108999
10.9,Prepared animal feeds,,,109
10.91,Prepared feeds for farm animals,,,1091
10.91.1,"Prepared feeds for farm animals, except lucerne meal and pellets",,"This category excludes:
- lucerne (alfalfa) meal and pellets, see 10.91.20",10911
10.91.10,"Prepared feeds for farm animals, except lucerne meal and pellets",,"This subcategory excludes:
- lucerne (alfalfa) meal and pellets, see 10.91.20",109110
10.91.2,Lucerne (alfalfa) meal and pellets,,,10912
10.91.20,Lucerne (alfalfa) meal and pellets,,,109120
10.91.9,Sub-contracted operations as part of manufacturing of prepared feeds for farm animals,,,10919
10.91.99,Sub-contracted operations as part of manufacturing of prepared feeds for farm animals,,,109199
10.92,Prepared pet foods,,,1092
10.92.1,Prepared pet foods,,,10921
10.92.10,Prepared pet foods,,,109210
10.92.9,Sub-contracted operations as part of manufacturing of prepared pet foods,,,10929
10.92.99,Sub-contracted operations as part of manufacturing of prepared pet foods,,,109299
11,Beverages,,"This division excludes:
- fruit and vegetable juices, see 10.32.1
- non-alcoholic beverages based on milk, see 10.51.5
- coffee, tea and maté (Paraguay tea), see 10.83.1",11
11.0,Beverages,,,110
11.01,Distilled alcoholic beverages,,,1101
11.01.1,Distilled alcoholic beverages,,,11011
11.01.10,Distilled alcoholic beverages,,"This subcategory excludes:
- undenaturated ethyl alcohol of alcoholic strength equal to or greater than 80% vol., see 20.14.74
- synthetic ethyl alcohol and ethyl alcohol of agricultural origin not intended for human consumption, see 20.14.74
- ethyl alcohol contaminated and other contaminated alcoholic products of any strength, see 20.14.75",110110
11.01.9,Sub-contracted operations as part of manufacturing of distilled alcoholic beverages,,,11019
11.01.99,Sub-contracted operations as part of manufacturing of distilled alcoholic beverages,,,110199
11.02,Wine from grape,,,1102
11.02.1,Wine of fresh grapes; grape must,,,11021
11.02.11,Sparkling wine of fresh grapes,,,110211
11.02.12,"Wine of fresh grapes, except sparkling wine; grape must",,"This subcategory excludes:
- sparkling wine of fresh grapes, see 11.02.11",110212
11.02.2,Wine lees; argol,,,11022
11.02.20,Wine lees; argol,,,110220
11.02.9,Sub-contracted operations as part of manufacturing of wine from grape,,,11029
11.02.99,Sub-contracted operations as part of manufacturing of wine from grape,,,110299
11.03,Cider and other fruit wines,,,1103
11.03.1,"Other fermented beverages (e.g., cider, perry, mead); mixed beverages containing alcohol",,,11031
11.03.10,"Other fermented beverages (e.g., cider, perry, mead); mixed beverages containing alcohol",,,110310
11.03.9,Sub-contracted operations as part of manufacturing of cider and other fruit wines,,,11039
11.03.99,Sub-contracted operations as part of manufacturing of cider and other fruit wines,,,110399
11.04,Other non-distilled fermented beverages,,,1104
11.04.1,Vermouth and other flavoured wine of fresh grapes,,,11041
11.04.10,Vermouth and other flavoured wine of fresh grapes,,,110410
11.04.9,Sub-contracted operations as part of manufacturing of other non-distilled fermented beverages,,,11049
11.04.99,Sub-contracted operations as part of manufacturing of other non-distilled fermented beverages,,,110499
11.05,Beer,,,1105
11.05.1,"Beer, except dregs from brewing",,"This category excludes:
- brewing or distilling dregs, see 11.05.20",11051
11.05.10,"Beer, except dregs from brewing",,"This subcategory excludes:
- brewing or distilling dregs, see 11.05.20",110510
11.05.2,Brewing or distilling dregs,,,11052
11.05.20,Brewing or distilling dregs,,,110520
11.05.9,Sub-contracted operations as part of manufacturing of beer,,,11059
11.05.99,Sub-contracted operations as part of manufacturing of beer,,,110599
11.06,Malt,,,1106
11.06.1,Malt,,,11061
11.06.10,Malt,,"This subcategory excludes:
- roasted malt in the form of 
natural coffee substitutes, see 10.83.12
- malt extract, see 10.89.19",110610
11.06.9,Sub-contracted operations as part of manufacturing of malt,,,11069
11.06.99,Sub-contracted operations as part of manufacturing of malt,,,110699
11.07,Soft drinks; mineral waters and other bottled waters,,,1107
11.07.1,Mineral waters and soft drinks,,,11071
11.07.11,"Mineral waters and aerated waters, not sweetened nor flavoured",,,110711
11.07.19,Other non alcoholic beverages,,,110719
11.07.9,Sub-contracted operations as part of manufacturing of mineral waters and soft drinks,,,11079
11.07.99,Sub-contracted operations as part of manufacturing of mineral waters and soft drinks,,,110799
12,Tobacco products,,"This division excludes:
- tobacco growing, see 01.15.10
- drying tobacco leaves, see 01.63.10",12
12.0,Tobacco products,,,120
12.00,Tobacco products,,,1200
12.00.1,"Tobacco products, except refuse",,"This category excludes:
- tobacco refuse, see 12.00.20",12001
12.00.11,"Cigars, cheroots, cigarillos and cigarettes, of tobacco or tobacco substitutes",,,120011
12.00.12,Cured stemmed/striped tobacco leaves,,,120012
12.00.19,Other manufactured tobacco and substitutes; homogenised or reconstituted tobacco; tobacco extracts and essences,,,120019
12.00.2,Tobacco refuse,,,12002
12.00.20,Tobacco refuse,,,120020
12.00.9,Sub-contracted operations as part of manufacturing of tobacco products,,,12009
12.00.99,Sub-contracted operations as part of manufacturing of tobacco products,,,120099
13,Textiles,,,13
13.1,Textile yarn and thread,,,131
13.10,Textile yarn and thread,,,1310
13.10.1,Wool grease (including lanolin),,,13101
13.10.10,Wool grease (including lanolin),,,131010
13.10.2,Natural textile fibres prepared for spinning,,,13102
13.10.21,Raw silk (not thrown),,,131021
13.10.22,"Wool, degreased or carbonised, not carded or combed",,,131022
13.10.23,Noils of wool or of fine animal hair,,,131023
13.10.24,"Wool and fine or coarse animal hair, carded or combed",,,131024
13.10.25,"Cotton, carded or combed",,,131025
13.10.26,"Jute and other textile fibres (except flax, true hemp and ramie), processed but not spun",,"This subcategory excludes:
- flax, true hemp and ramie textile fibres, see 13.10.29",131026
13.10.29,"Other vegetable textile fibres, processed but not spun",,,131029
13.10.3,Man-made textile staple fibres processed for spinning,,,13103
13.10.31,"Synthetic staple fibres, carded, combed or otherwise processed for spinning",,,131031
13.10.32,"Artificial staple fibres, carded, combed or otherwise processed for spinning",,,131032
13.10.4,Silk yarn and yarn spun from silk waste,,,13104
13.10.40,Silk yarn and yarn spun from silk waste,,,131040
13.10.5,Yarn of wool put up or not put up for retail store; yarn of fine or coarse animal hair or of horse hair,,,13105
13.10.50,Yarn of wool put up or not put up for retail store; yarn of fine or coarse animal hair or of horse hair,,,131050
13.10.6,Cotton yarn; cotton sewing thread,,,13106
13.10.61,Cotton yarn (other than sewing thread),,,131061
13.10.62,Cotton sewing thread,,,131062
13.10.7,"Yarn of vegetable textile fibres other than cotton (including flax, jute, coir and true hemp); paper yarn",,,13107
13.10.71,Flax yarn,,,131071
13.10.72,Yarn of jute or of other textile bast fibres; yarn of other vegetable textile fibres; paper yarn,,,131072
13.10.8,Textile yarn and thread of man-made filaments or staple fibres,,,13108
13.10.81,"Yarn of man made filaments, multiple or cabled (other than sewing thread, high tenacity yarn of polyamides, polyesters or viscose rayon), not put up for retail sale; man made filament yarn (other than sewing thread) put up for retail sale",,,131081
13.10.82,"Yarn other than sewing thread of synthetic staple fibres, containing ≥ 85% by weight of such fibres",,,131082
13.10.83,"Yarn (other than sewing thread) of synthetic staple fibres, containing < 85% by weight of such fibres",,,131083
13.10.84,Yarn (other than sewing thread) of artificial staple fibres,,,131084
13.10.85,Sewing thread and yarn of artificial and synthetic filaments and fibres,,,131085
13.10.9,Garnetted stock; preparation services of natural textile fibres; sub-contracted operations as part of manufacturing of textile yarn and thread,,,13109
13.10.91,Garnetted stock of wool or of fine or coarse animal hair,,,131091
13.10.92,Garnetted stock and other cotton waste,,,131092
13.10.93,Preparation services of natural textile fibres,,,131093
13.10.99,Sub-contracted operations as part of manufacturing of textile yarn and thread,,,131099
13.2,Woven textiles,,,132
13.20,Woven textiles,,,1320
13.20.1,"Woven fabrics (except special fabrics), of natural fibres other than cotton",,"This category excludes:
- special fabrics, see 13.20.4",13201
13.20.11,Woven fabrics of silk or of silk waste,,,132011
13.20.12,Woven fabrics carded or combed wool or fine animal hair or of coarse animal hair or of horsehair,,,132012
13.20.13,Woven fabrics of flax,,,132013
13.20.14,"Woven fabrics of jute and other textile bast fibres (except flax, true hemp and ramie)",,"This subcategory excludes:
- woven fabrics of flax, see 13.20.13
- woven fabrics of true hemp and ramie, see 13.20.19",132014
13.20.19,Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn,,,132019
13.20.2,Woven fabrics of cotton,,,13202
13.20.20,Woven fabrics of cotton,,,132020
13.20.3,"Woven fabrics (except special fabrics), of man-made filaments and staple fibres",,"This category excludes:
- special fabrics, see 13.20.4",13203
13.20.31,Woven fabrics of synthetic filament yarn and artificial filament yarn,,,132031
13.20.32,Woven fabrics of synthetic staple fibres,,,132032
13.20.33,Woven fabrics of artificial staple fibres,,,132033
13.20.4,"Pile fabrics, terry towelling and other special fabrics",,,13204
13.20.41,Woven pile fabrics and chenille fabrics (other than terry towelling and narrow fabrics),,,132041
13.20.42,Terry towelling and similar woven terry fabrics (other than narrow fabrics) of cotton,,,132042
13.20.43,Other terry towelling and similar woven terry fabrics (other than narrow fabrics),,,132043
13.20.44,Gauze (other than narrow fabrics),,,132044
13.20.45,"Tufted textile fabrics, other than carpets",,,132045
13.20.46,Woven fabrics (including narrow fabrics) of glass fibres,,,132046
13.20.5,Imitation fur by weaving,,,13205
13.20.50,Imitation fur by weaving,,,132050
13.20.9,Sub-contracted operations as part of manufacturing of textile fabrics,,,13209
13.20.99,Sub-contracted operations as part of manufacturing of textile fabrics,,,132099
13.3,Textile finishing services,,,133
13.30,Textile finishing services,,,1330
13.30.1,Textile finishing services,,,13301
13.30.11,Bleaching and dyeing services of textile fibres and yarns,,,133011
13.30.12,Bleaching services of fabrics and textile articles (including wearing apparel),,,133012
13.30.13,Dyeing services of fabrics and textile articles (including wearing apparel),,,133013
13.30.19,Other finishing services of textiles and textile articles (including wearing apparel),"This subcategory includes:
- dressing, drying, steaming, shrinking, sanforising, mercerising services of textiles and textile articles, including wearing apparel",,133019
13.9,Other textiles,,,139
13.91,Knitted and crocheted fabrics,,,1391
13.91.1,Knitted or crocheted fabrics,,,13911
13.91.11,"Pile fabrics, terry fabrics, knitted or crocheted",,,139111
13.91.19,"Other knitted or crocheted fabrics, including imitation fur by knitting",,,139119
13.91.9,Sub-contracted operations as part of manufacturing of knitted or crocheted fabrics,,,13919
13.91.99,Sub-contracted operations as part of manufacturing of knitted or crocheted fabrics,,,139199
13.92,"Made-up textile articles, except apparel",,"This class excludes:
- apparel, see 14",1392
13.92.1,Made-up textile articles for the household,,,13921
13.92.11,"Blankets and travelling rugs, except electric blankets",,"This subcategory excludes:
- electric blankets, see 27.51.14",139211
13.92.12,Bed linen,,,139212
13.92.13,Table linen,,,139213
13.92.14,Toilet and kitchen linen,,,139214
13.92.15,Curtains (including drapes) and interior blinds; curtain or bed valances,,,139215
13.92.16,"Furnishing articles n.e.c.; sets of woven fabric and yarn for making up into rugs, tapestries and the like",,,139216
13.92.2,Other made-up textile articles,,,13922
13.92.21,"Sacks and bags, of a kind used for the packing of goods",,,139221
13.92.22,"Tarpaulins, awnings and sunblinds; sails for boats, sailboards or landcraft; tents and camping goods (including pneumatic mattresses)",,,139222
13.92.23,Parachutes (including dirigible parachutes) and rotochutes; parts thereof,,,139223
13.92.24,"Quilts, eiderdowns, cushions, pouffes, pillows, sleeping bags and the like, fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics",,,139224
13.92.29,"Other made-up textile articles (including floor cloths, dish-cloths, dusters and similar cleaning cloths, life-jackets and life-belts)",,,139229
13.92.9,"Sub-contracted operations as part of manufacturing of made-up textile articles, except apparel",,"This category excludes:
- sub-contracted operations as part of manufacturing of apparel, see 14",13929
13.92.99,"Sub-contracted operations as part of manufacturing of made-up textile articles, except apparel",,"This subcategory excludes:
- sub-contracted operations as part of manufacturing of apparel, see 14",139299
13.93,Carpets and rugs,,,1393
13.93.1,Carpets and rugs,,,13931
13.93.11,"Carpets and other textile floor coverings, knotted",,,139311
13.93.12,"Carpets and other textile floor coverings, woven, not tufted or flocked",,,139312
13.93.13,"Carpets and other textile floor coverings, tufted",,,139313
13.93.19,Other carpets and textile floor coverings (including those of felt),,,139319
13.93.9,Sub-contracted operations as part of manufacturing of carpets and rugs,,,13939
13.93.99,Sub-contracted operations as part of manufacturing of carpets and rugs,,,139399
13.94,"Cordage, rope, twine and netting",,,1394
13.94.1,"Cordage, rope, twine and netting, except waste",,"This category excludes:
- textile waste, see 38.11.56",13941
13.94.11,"Twine, cordage, rope and cables, of jute or other textile bast fibres",,,139411
13.94.12,"Knotted netting of twine, cordage or rope, made up nets of textile materials; articles of yarn, strip n.e.c.",,,139412
13.94.2,"Rags, scrap twine, cordage, rope and cables and worn out articles of textile materials",,,13942
13.94.20,"Rags, scrap twine, cordage, rope and cables and worn out articles of textile materials",,,139420
13.94.9,"Sub-contracted operations as part of manufacturing of cordage, rope, twine and netting",,,13949
13.94.99,"Sub-contracted operations as part of manufacturing of cordage, rope, twine and netting",,,139499
13.95,"Non-wovens and articles made from non-wovens, except apparel",,"This class excludes:
- apparel, see 14",1395
13.95.1,"Non-wovens and articles made from non-wovens, except apparel",,"This category excludes:
- apparel, see 14",13951
13.95.10,"Non-wovens and articles made from non-wovens, except apparel",,"This subcategory excludes:
- apparel, see 14",139510
13.95.9,"Sub-contracted operations as part of manufacturing of non-wovens and articles made from non-wovens, except apparel",,"This category excludes:
- sub-contracted operations as part of manufacturing of apparel, see 14",13959
13.95.99,"Sub-contracted operations as part of manufacturing of non-wovens and articles made from non-wovens, except apparel",,"This subcategory excludes:
- sub-contracted operations as part of manufacturing of apparel, see 14",139599
13.96,Other technical and industrial textiles,,,1396
13.96.1,"Metallised yarn or metallised gimped yarn; woven fabrics of metal thread and woven fabrics of metallised yarn; rubber thread and cord, textile covered and textile products and articles for technical uses",,,13961
13.96.11,Metallised yarn or metallised gimped yarn,,,139611
13.96.12,Woven fabrics of metal thread and woven fabrics of metallised yarn n.e.c.,,,139612
13.96.13,"Rubber thread and cord, textile covered; textile yarn and strip, impregnated or covered with rubber or plastics",,,139613
13.96.14,"Textile fabrics, impregnated, coated or covered n.e.c.",,,139614
13.96.15,"Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon",,,139615
13.96.16,"Textile products and articles for technical uses (including wicks, gas mantles, hose piping, transmission or conveyor belts, bolting cloth and straining cloth)",,,139616
13.96.17,Narrow woven fabrics; narrow fabrics of warp without weft assembled by adhesive (bolducs); trimmings and the like,,,139617
13.96.9,Sub-contracted operations as part of manufacturing of technical and industrial textiles,,,13969
13.96.99,Sub-contracted operations as part of manufacturing of technical and industrial textiles,,,139699
13.99,Other textiles n.e.c.,,,1399
13.99.1,"Tulles, lace and embroidery; gimped yarn and strip; chenille yarn; loop wale-yarn",,,13991
13.99.11,"Tulles and other net fabrics, except woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs",,"This subcategory excludes:
- woven fabrics, see 13.20 
- knitted and crocheted fabrics, see 13.91",139911
13.99.12,"Embroidery in the piece, in strips or in motifs",,,139912
13.99.13,"Felt, coated, covered or laminated",,,139913
13.99.14,"Textile fibres ≤ 5 mm in length (flock), textile dust and mill neps",,,139914
13.99.15,Gimped yarn and strip; chenille yarn; loop wale-yarn,,,139915
13.99.16,Quilted textile products in the piece,,,139916
13.99.19,Other textiles and textile products n.e.c.,,,139919
13.99.9,Sub-contracted operations as part of manufacturing of other textiles n.e.c.,,,13999
13.99.99,Sub-contracted operations as part of manufacturing of other textiles n.e.c.,,,139999
14,Wearing apparel,,,14
14.1,"Wearing apparel, except fur apparel",,"This group excludes:
- articles of apparel, clothing accessories and other articles of fur skin, see 14.20.10",141
14.11,Leather clothes,,,1411
14.11.1,Apparel of leather or of composition of leather,,"This category excludes:
- hats and headgear, see 14.19.4",14111
14.11.10,Apparel of leather or of composition of leather,,,141110
14.11.9,Sub-contracted operations as part of manufacturing of leather clothes,,,14119
14.11.99,Sub-contracted operations as part of manufacturing of leather clothes,,,141199
14.12,Workwear,,,1412
14.12.1,Men's workwear,,,14121
14.12.11,"Men's ensembles, jackets and blazers, industrial and occupational",,,141211
14.12.12,"Men's trousers, bib and brace overalls, breeches and shorts, industrial and occupational",,,141212
14.12.2,Women's workwear,,,14122
14.12.21,"Women' s ensembles, jackets and blazers, industrial and occupational",,,141221
14.12.22,"Women's trousers, bib and brace overalls, breeches and sorts, industrial and occupational",,,141222
14.12.3,Other workwear,,,14123
14.12.30,Other workwear,,,141230
14.12.9,Sub-contracted operations as part of manufacturing of workwear,,,14129
14.12.99,Sub-contracted operations as part of manufacturing of workwear,,,141299
14.13,Other outerwear,,,1413
14.13.1,"Outerwear, knitted or crocheted",,,14131
14.13.11,"Men's or boys' overcoats, car coats, capes, cloaks, anoraks, windcheaters, wind-jackets and similar articles, knitted or crocheted",,,141311
14.13.12,"Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts, knitted or crocheted",,,141312
14.13.13,"Women's or girls' overcoats, car coats, capes, cloaks, anoraks, windcheaters, wind-jackets and similar articles, knitted or crocheted",,,141313
14.13.14,"Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts, knitted or crocheted",,,141314
14.13.2,"Other outerwear, for men and boys",,,14132
14.13.21,"Men's or boys' overcoats, raincoats, car coats, capes, cloaks, anoraks, wind-cheaters, wind-jackets and similar articles of textile fabrics, not knitted or crocheted",,,141321
14.13.22,"Men's or boys' suits and ensembles of textile fabrics, not knitted or crocheted",,,141322
14.13.23,"Men's or boys' jackets and blazers, of textile fabrics, not knitted or crocheted",,,141323
14.13.24,"Men's or boys' trousers, bib and brace overalls, breeches and shorts of textile fabrics, not knitted or crocheted",,,141324
14.13.3,"Other outerwear, for women and girls",,,14133
14.13.31,"Women's or girls' overcoats, car coats, capes, cloaks, anoraks, wind-cheaters, wind-jackets and similar articles of textile fabrics, not knitted or crocheted",,,141331
14.13.32,"Women's or girls' suits and ensembles of textile fabrics, not knitted or crocheted",,,141332
14.13.33,"Women's or girls' jackets and blazers of textile fabrics, not knitted or crocheted",,,141333
14.13.34,"Women's or girls' dresses, skirts and divided skirts of textile fabrics, not knitted or crocheted",,,141334
14.13.35,"Women's or girls' trousers, bib and brace overalls, breeches and shorts of textile fabrics, not knitted or crocheted",,,141335
14.13.4,Worn clothing and other worn articles,,,14134
14.13.40,Worn clothing and other worn articles,,,141340
14.13.9,Sub-contracted operations as part of manufacturing of outerwear,,,14139
14.13.99,Sub-contracted operations as part of manufacturing of outerwear,,,141399
14.14,Underwear,,,1414
14.14.1,"Underwear, knitted and crocheted",,,14141
14.14.11,"Men's or boys' shirts, knitted or crocheted",,,141411
14.14.12,"Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted",,,141412
14.14.13,"Women's or girls' blouses, shirts and shirt-blouses, knitted or crocheted",,,141413
14.14.14,"Women's or girls' slips, petticoats, briefs, panties, nightdresses, pyjamas, dressing gowns, negligees, bathrobes and similar articles, knitted or crocheted",,,141414
14.14.2,"Underwear, not knitted or crocheted",,,14142
14.14.21,"Men's or boys' shirts, of textile fabric not knitted or crocheted",,,141421
14.14.22,"Men's or boys' singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns, of textile fabric not knitted or crocheted",,,141422
14.14.23,"Women's or girls' blouses, shirts and shirt-blouses, of textile fabric not knitted or crocheted",,,141423
14.14.24,"Women's and girls' singlets and other vests, slips, petticoats, briefs, panties, nightdresses, pyjamas, negligees, bathrobes, dressing gowns and similar articles, of textile fabric not knitted or crocheted",,,141424
14.14.25,"Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted",,,141425
14.14.3,"T-shirts, singlets and other vests, knitted or crocheted",,,14143
14.14.30,"T-shirts, singlets and other vests, knitted or crocheted",,,141430
14.14.9,Sub-contracted operations as part of manufacturing of underwear,,,14149
14.14.99,Sub-contracted operations as part of manufacturing of underwear,,,141499
14.19,Other wearing apparel and accessories,,,1419
14.19.1,"Babies' garments, tracksuits and other garments, clothing accessories and parts, knitted or crocheted",,,14191
14.19.11,"Babies' garments and clothing accessories, knitted or crocheted",,,141911
14.19.12,"Tracksuits, ski suits, swimwear and other garments, knitted or crocheted",,,141912
14.19.13,"Gloves, mittens and mitts, knitted or crocheted",,,141913
14.19.19,"Other made-up clothing accessories and parts of garments or of clothing accessories, knitted or crocheted",,,141919
14.19.2,"Babies' garments, other garments and other clothing accessories, of textile fabric, not knitted or crocheted",,,14192
14.19.21,"Babies' garments and clothing accessories, of textile fabric, not knitted or crocheted",,,141921
14.19.22,"Tracksuits, ski suits and swimwear; other garments of textile fabric, not knitted or crocheted",,,141922
14.19.23,"Handkerchiefs, shawls, scarves, veils, ties, cravats, gloves and other made-up clothing accessories; parts of garments or of clothing accessories, of textile fabric, not knitted or crocheted, n.e.c.",,,141923
14.19.3,Clothing accessories of leather; garments made up of felt or non-wovens; garments made up of coated textile fabrics,,,14193
14.19.31,"Clothing accessories of leather or of composition leather, except sports gloves",,"This subcategory excludes:
- sports gloves, see 32.30.15
- protective gloves of leather or composition leather, see 32.99.11",141931
14.19.32,"Garments made up of felt or non-wovens, textile fabrics impregnated or coated",,,141932
14.19.4,Hats and headgear,,,14194
14.19.41,"Hat forms, hat bodies and hoods of felt; plateaux and manchons of felt; hat shapes, plaited or made by assembling strips of any material",,,141941
14.19.42,"Hats and other headgear, of felt, or plaited or made by assembling strips of any material, or knitted or crocheted or made up from lace or other textile fabric in the piece; hairnets",,,141942
14.19.43,"Other headgear, except headgear of rubber or of plastics, safety headgear and asbestos headgear; headbands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear",,,141943
14.19.9,Sub-contracted operations as part of manufacturing of other wearing apparel and accessories,,,14199
14.19.99,Sub-contracted operations as part of manufacturing of other wearing apparel and accessories,,,141999
14.2,Articles of fur,,,142
14.20,Articles of fur,,,1420
14.20.1,"Articles of apparel, clothing accessories and other articles of fur skin, except headgear",,"This category excludes:
- hats and headgear, see 14.19.4",14201
14.20.10,"Articles of apparel, clothing accessories and other articles of fur skin, except headgear",,"This subcategory excludes:
- hats and headgear, see 14.19.4",142010
14.20.9,Sub-contracted operations as part of manufacturing of articles of fur,,,14209
14.20.99,Sub-contracted operations as part of manufacturing of articles of fur,,,142099
14.3,Knitted and crocheted apparel,,,143
14.31,Knitted and crocheted hosiery,,,1431
14.31.1,"Panty hose, tights, stockings, socks and other hosiery, knitted or crocheted",,,14311
14.31.10,"Panty hose, tights, stockings, socks and other hosiery, knitted or crocheted",,,143110
14.31.9,Sub-contracted operations as part of manufacturing of knitted and crocheted hosiery,,,14319
14.31.99,Sub-contracted operations as part of manufacturing of knitted and crocheted hosiery,,,143199
14.39,Other knitted and crocheted apparel,,,1439
14.39.1,"Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted",,,14391
14.39.10,"Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted",,,143910
14.39.9,Sub-contracted operations as part of manufacturing of other knitted and crocheted apparel,,,14399
14.39.99,Sub-contracted operations as part of manufacturing of other knitted and crocheted apparel,,,143999
15,Leather and related products,,,15
15.1,"Tanned and dressed leather; luggage, handbags, saddlery and harness; dressed and dyed fur",,,151
15.11,Tanned and dressed leather; dressed and dyed fur,,,1511
15.11.1,Tanned or dressed fur skins,,,15111
15.11.10,Tanned or dressed fur skins,,,151110
15.11.2,Chamois leather; patent leather and patent laminated leather; metallised leather,,,15112
15.11.21,Chamois leather,,,151121
15.11.22,Patent leather and patent laminated leather; metallised leather,,,151122
15.11.3,"Leather, of bovine or equine animals, without hair",,,15113
15.11.31,"Leather, of bovine animals, without hair on, whole",,,151131
15.11.32,"Leather, of bovine animals, without hair on, not whole",,,151132
15.11.33,"Leather, of equine animals, without hair on",,,151133
15.11.4,"Leather of sheep, goat or swine, without hair",,,15114
15.11.41,"Sheep or lamb skin leather, without wool on",,,151141
15.11.42,"Goat or kid skin leather, without hair on",,,151142
15.11.43,Leather of swine,,,151143
15.11.5,Leather of other animals; composition leather with a basis of leather,,,15115
15.11.51,"Leather of other animals, without hair on",,,151151
15.11.52,Composition leather with a basis of leather or leather fibre,,,151152
15.11.9,Sub-contracted operations as part of manufacturing of tanned and dressed leather; dressed and dyed fur,,,15119
15.11.99,Sub-contracted operations as part of manufacturing of tanned and dressed leather; dressed and dyed fur,,,151199
15.12,"Luggage, handbags and the like, saddlery and harness",,,1512
15.12.1,"Saddlery and harness; luggage, handbags and the like; other articles of leather",,,15121
15.12.11,"Saddlery and harness for any animal, of any material",,,151211
15.12.12,"Luggage, handbags and the like, of leather, composition of leather, plastic sheeting, textile materials, vulcanised fibre or paperboard; travel sets for personal toilet, sewing or shoe or clothes cleaning",,,151212
15.12.13,"Watch straps (except metal), watch bands and watch bracelets and parts thereof",,"This subcategory excludes:
- watch bands of precious metal, see 32.12.14
- non-precious metal watch bands, see 32.13.10",151213
15.12.19,Other articles of leather or composition leather (including articles used in machinery or mechanical appliances or for other technical uses) n.e.c.,,,151219
15.12.9,"Sub-contracted operations as part of manufacturing of saddlery and harness luggage, handbags and the like",,,15129
15.12.99,"Sub-contracted operations as part of manufacturing of saddlery and harness luggage, handbags and the like",,,151299
15.2,Footwear,,,152
15.20,Footwear,,,1520
15.20.1,Footwear other than sports and protective footwear and orthopaedic shoes,,,15201
15.20.11,"Waterproof footwear, with outer soles and uppers of rubber or plastics, other than footwear incorporating a protective metal toe-cap",,,152011
15.20.12,"Footwear with outer soles and uppers of rubber or plastics, other than waterproof or sports footwear",,,152012
15.20.13,"Footwear with uppers of leather, other than sports footwear, footwear incorporating a protective metal toe-cap and miscellaneous special footwear",,,152013
15.20.14,"Footwear with uppers of textile materials, other than sports footwear",,,152014
15.20.2,Sports footwear,,,15202
15.20.21,"Tennis shoes, basketball shoes, gym shoes, training shoes and the like",,,152021
15.20.29,"Other sports footwear, except snow-ski footwear and skating boots",,"This subcategory excludes:
- skating boots, see 32.30.11
- snow-ski footwear, see 32.30.12",152029
15.20.3,Protective and other footwear n.e.c.,,,15203
15.20.31,Footwear incorporating a protective metal toe-cap,,,152031
15.20.32,"Wooden footwear, miscellaneous special footwear and other footwear n.e.c.",,,152032
15.20.4,"Parts of footwear of leather; removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof",,,15204
15.20.40,"Parts of footwear of leather; removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof",,,152040
15.20.9,Sub-contracted operations as part of manufacturing of footwear,,,15209
15.20.99,Sub-contracted operations as part of manufacturing of footwear,,,152099
16,"Wood and products of wood and cork, except furniture; articles of straw and plaiting materials",,"This division excludes:
- furniture, see division 31",16
16.1,"Wood, sawn and planed",,,161
16.10,"Wood, sawn and planed",,,1610
16.10.1,"Wood, sawn or chipped lengthwise, sliced or peeled, of a thickness > 6 mm; railway or tramway sleepers of wood not impregnated",,,16101
16.10.11,"Wood, sawn or chipped lengthwise, sliced or peeled, of a thickness > 6 mm,
of coniferous wood",,,161011
16.10.12,"Wood, sawn or chipped lengthwise, sliced or peeled, of a thickness > 6 mm, of non-coniferous wood",,,161012
16.10.13,"Railway or tramway sleepers (cross-ties) of wood, not impregnated",,,161013
16.10.2,Wood continuously shaped along any of its edges or faces; wood wool; wood flour; wood in chips or particles,,,16102
16.10.21,"Wood, continuously shaped along any of its edges or faces (including strips and friezes for parquet flooring, not assembled, and beadings and mouldings), of coniferous wood",,,161021
16.10.22,"Wood, continuously shaped along any of its edges or faces (including strips and friezes for parquet flooring, not assembled, and beadings and mouldings) of bamboo",,,161022
16.10.23,"Wood, continuously shaped along any of its edges or faces (including strips and friezes for parquet flooring, not assembled, and beadings and mouldings), of other wood",,,161023
16.10.24,Wood wool; wood flour,,,161024
16.10.25,Wood in chips or particles,,,161025
16.10.3,"Wood in the rough; railway or tramway sleepers (cross-ties) of wood, impregnated or otherwise treated",,,16103
16.10.31,"Wood in the rough, treated with paint, stains, creosote or other preservatives",,,161031
16.10.32,"Railway or tramway sleepers (cross-ties) of wood, impregnated",,,161032
16.10.39,"Other wood in the rough, including split poles and pickets",,,161039
16.10.9,"Drying, impregnation or chemical treatment services of timber; sub-contracted operations as part of manufacturing of wood, sawn and planed",,,16109
16.10.91,"Drying, impregnation or chemical treatment services of timber","This subcategory includes:
- impregnation or chemical treatment services of wood with preservatives or other material","This subcategory excludes:
- waterproofing work, see 43.99.10
- disinfection and extermination services in buildings and the like, see 81.29.11",161091
16.10.99,"Sub-contracted operations as part of manufacturing of wood, sawn and planed",,,161099
16.2,"Products of wood, cork, straw and plaiting materials",,,162
16.21,Veneer sheets and wood-based panels,,,1621
16.21.1,"Plywood, veneered panels and similar laminated wood; particle boards and similar boards of wood or other ligneous materials",,,16211
16.21.11,"Plywood, veneered panels and similar laminated wood, of bamboo",,,162111
16.21.12,Particle board,,,162112
16.21.13,Oriented strand board (OSB),,,162113
16.21.14,Other board of wood or other ligneous materials,,,162114
16.21.15,Fibreboard of wood or other ligneous materials,,,162115
16.21.16,"Other plywood, veneered panels and similar laminated wood, of coniferous wood",,,162116
16.21.17,"Other plywood, veneered panels and similar laminated wood, with at least outer ply of tropical wood",,,162117
16.21.18,"Other plywood, veneered panels and similar laminated wood, of other wood",,,162118
16.21.2,Veneer sheets; sheets for plywood; densified wood,,,16212
16.21.21,"Densified wood, in blocks, plates, strips or profile shapes",,,162121
16.21.22,"Veneer sheets and sheets for plywood and other wood sawn lengthwise, sliced or peeled, of a thickness ≤ 6 mm of coniferous wood",,,162122
16.21.23,"Veneer sheets and sheets for plywood and other wood, sawn lengthwise, sliced or peeled, of a thickness ≤ 6 mm, of tropical wood",,,162123
16.21.24,"Veneer sheets and sheets for plywood and other wood sawn lengthwise, sliced or peeled, of a thickness ≤ 6 mm of other wood",,,162124
16.21.9,Finishing services of boards and panels; sub-contracted operations as part of manufacturing of veneer sheets and wood-based panels,,,16219
16.21.91,Finishing services of boards and panels,,,162191
16.21.99,Sub-contracted operations as part of manufacturing of veneer sheets and wood-based panels,,,162199
16.22,Assembled parquet floors,,,1622
16.22.1,Assembled parquet panels,,,16221
16.22.10,Assembled parquet panels,,,162210
16.22.9,Sub-contracted operations as part of manufacturing of assembled parquet floors,,,16229
16.22.99,Sub-contracted operations as part of manufacturing of assembled parquet floors,,,162299
16.23,Other builders' carpentry and joinery,,,1623
16.23.1,"Builders' joinery and carpentry (except prefabricated buildings), of wood",,"This category excludes:
- prefabricated wooden buildings, see 16.23.20",16231
16.23.11,"Windows, French windows and their frames, doors and their frames and thresholds, of wood",,,162311
16.23.12,"Shuttering for concrete constructional work, shingles and shakes, of wood",,,162312
16.23.19,"Builders' joinery and carpentry, of wood, n.e.c.",,,162319
16.23.2,Prefabricated wooden buildings,,,16232
16.23.20,Prefabricated wooden buildings,"This subcategory includes:
- prefabricated buildings, predominantly made of wood, either fully assembled and ready for use or unassembled
- incomplete buildings, whether or not assembled, having the essential character of prefabricated buildings

The buildings can be designed for housing, worksite accommodation, shops, sheds, garages, greenhouses and other purposes.",,162320
16.23.9,Sub-contracted operations as part of manufacturing of other builders' carpentry and joinery,,,16239
16.23.99,Sub-contracted operations as part of manufacturing of other builders' carpentry and joinery,,,162399
16.24,Wooden containers,,,1624
16.24.1,Wooden containers,,,16241
16.24.11,"Pallets, box pallets and other load boards of wood",,,162411
16.24.12,Barrels and coopers' products of wood,,,162412
16.24.13,Other wooden containers and parts thereof,,,162413
16.24.9,Sub-contracted operations as part of manufacturing of wooden containers,,,16249
16.24.99,Sub-contracted operations as part of manufacturing of wooden containers,,,162499
16.29,"Other products of wood; articles of cork, straw and plaiting materials",,,1629
16.29.1,Other products of wood,,,16291
16.29.11,"Tools, tool bodies, tool handles, broom or brush bodies and handles, blocks for the manufacture of smoking pipes, boot or shoe lasts and trees, of wood",,,162911
16.29.12,"Tableware and kitchenware, of wood",,,162912
16.29.13,"Wood marquetry and inlaid wood, cases for jewellery or cutlery and similar articles of wood, statuettes and other ornaments, of wood",,,162913
16.29.14,"Wooden frames for paintings, photographs, mirrors or similar objects and other articles of wood",,"This subcategory excludes:
- shoe lasts and trees, see 16.29.11",162914
16.29.15,"Pellets and briquettes, of pressed and agglomerated wood and vegetable waste and scrap",,,162915
16.29.2,"Articles of cork, straw or other plaiting materials; basket ware and wickerwork",,,16292
16.29.21,"Natural cork, debacked or roughly squared or in blocks, plates, sheets or strip; crushed, granulated or ground cork; waste cork",,,162921
16.29.22,Articles of natural cork,,,162922
16.29.23,"Blocks, plates, sheets and strips, tiles of any shape, solid cylinders, of agglomerated cork",,,162923
16.29.24,Agglomerated cork; articles of agglomerated cork n.e.c.,,,162924
16.29.25,"Manufactures of straw, of esparto or of other plaiting materials; basket ware and wickerwork",,,162925
16.29.9,"Wood and cork, except furniture, and straw and plaiting material manufacturing services; sub-contracted operations as part of manufacturing of other products of wood, articles of cork, straw and plaiting materials",,"This category excludes:
- furniture, see 31",16299
16.29.91,"Wood and cork, except furniture, and straw and plaiting material manufacturing services",,"This subcategory excludes:
- furniture, see 31",162991
16.29.99,"Sub-contracted operations as part of manufacturing of other products of wood, articles of cork, straw and plaiting materials",,,162999
17,Paper and paper products,,,17
17.1,"Pulp, paper and paperboard",,,171
17.11,Pulp,,,1711
17.11.1,Pulps of wood or other fibrous cellulosic material,,,17111
17.11.11,"Chemical wood pulp, dissolving grades",,,171111
17.11.12,"Chemical wood pulp, soda or sulphate, other than dissolving grades",,,171112
17.11.13,"Chemical wood pulp, sulphite, other than dissolving grades",,,171113
17.11.14,Mechanical wood pulp; semi-chemical wood pulp; pulps of fibrous cellulosic material other than wood,,,171114
17.11.9,Sub-contracted operations as part of manufacturing of pulp,,,17119
17.11.99,Sub-contracted operations as part of manufacturing of pulp,,,171199
17.12,Paper and paperboard,,,1712
17.12.1,"Newsprint, handmade paper and other uncoated paper or paperboard for graphic purposes",,,17121
17.12.11,"Newsprint, in rolls or sheets",,,171211
17.12.12,Handmade paper and paperboard,,,171212
17.12.13,"Paper and paperboard used as a base for photo-sensitive, heat-sensitive or electro-sensitive paper; carbonising base paper; wallpaper base",,,171213
17.12.14,Other paper and paperboard for graphic purposes,,,171214
17.12.2,"Toilet or facial tissue stock, towel or napkin stock, cellulose wadding and webs of cellulose fibres",,,17122
17.12.20,"Toilet or facial tissue stock, towel or napkin stock, cellulose wadding and webs of cellulose fibres",,,171220
17.12.3,Containerboard,,,17123
17.12.31,"Kraftliner, unbleached, uncoated",,,171231
17.12.32,White top kraftliner; coated kraftliner,,,171232
17.12.33,Semi chemical fluting,,,171233
17.12.34,Recycled fluting and other fluting,,,171234
17.12.35,Testliner (recycled liner board),,,171235
17.12.4,Uncoated paper,,,17124
17.12.41,"Uncoated kraft paper; sack kraft paper, creped or crinkled",,,171241
17.12.42,"Sulphite wrapping paper and other uncoated paper (other than that of a kind used for writing, printing or other graphic purposes)",,,171242
17.12.43,Filter paper and paperboard; felt paper,,,171243
17.12.44,Cigarette paper not cut to size or in form of booklets or tubes,,,171244
17.12.5,"Uncoated paperboard (other than that of a kind used for writing, printing or other graphic purposes)",,,17125
17.12.51,"Uncoated, inside grey paperboard",,,171251
17.12.59,Other uncoated paperboard,,,171259
17.12.6,"Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers",,,17126
17.12.60,"Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers",,,171260
17.12.7,Processed paper and paperboard,,,17127
17.12.71,"Composite paper and paperboard, not surface-coated or impregnated",,,171271
17.12.72,"Paper and paperboard, creped, crinkled, embossed or perforated",,,171272
17.12.73,"Paper and paperboard of a kind used for writing, printing or other graphic purposes, coated with kaolin or with other inorganic substances",,,171273
17.12.74,"Kraft paper (other than that of a kind used for writing, printing or other graphic purposes), coated with kaolin or with other inorganic substances",,,171274
17.12.75,"Kraft paperboard (other than that of a kind used for writing, printing or other graphic purposes), coated with kaolin or with other inorganic substances",,,171275
17.12.76,"Carbon paper, self-copy paper and other copying or transfer paper, in rolls or sheets",,,171276
17.12.77,"Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface coloured or printed, in rolls or sheets",,,171277
17.12.78,"Inside grey paperboard (other than that of a kind used for writing, printing or other graphic purposes), coated with kaolin or with other inorganic substances",,,171278
17.12.79,"Other paperboard (other than that of a kind used for writing, printing or other graphic purposes), coated with kaolin or with other inorganic substances",,,171279
17.12.9,Sub-contracted operations as part of manufacturing of paper and paperboard,,,17129
17.12.99,Sub-contracted operations as part of manufacturing of paper and paperboard,,,171299
17.2,Articles of paper and paperboard,,,172
17.21,Corrugated paper and paperboard and containers of paper and paperboard,,,1721
17.21.1,Corrugated paper and paperboard and containers of paper and paperboard,,,17211
17.21.11,"Corrugated board, in rolls or sheets",,,172111
17.21.12,Sacks and bags of paper,,,172112
17.21.13,"Cartons, boxes and cases, of corrugated board or corrugated paperboard",,,172113
17.21.14,"Folding cartons, boxes and cases, of non-corrugated paper or paperboard",,,172114
17.21.15,"Box files, letter trays, storage boxes and similar articles of a kind used in offices, shops or the like, of paper",,,172115
17.21.9,Sub-contracted operations as part of manufacturing of corrugated paper and paperboard and containers of paper and paperboard,,,17219
17.21.99,Sub-contracted operations as part of manufacturing of corrugated paper and paperboard and containers of paper and paperboard,,,172199
17.22,Household and sanitary goods and toilet requisites,,,1722
17.22.1,Household and toilet paper and paper products,,,17221
17.22.11,"Toilet paper, handkerchiefs, cleansing or facial tissues and towels, tablecloths and serviettes, of paper pulp, paper, cellulose wadding or webs of cellulose fibres",,,172211
17.22.12,"Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles and articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres",,,172212
17.22.13,"Trays, dishes, plates and cups and the like, of paper or paperboard",,,172213
17.22.9,Sub-contracted operations as part of manufacturing of household and sanitary goods and toilet requisites,,,17229
17.22.99,Sub-contracted operations as part of manufacturing of household and sanitary goods and toilet requisites,,,172299
17.23,Paper stationery,,,1723
17.23.1,Paper stationery,,,17231
17.23.11,"Carbon paper, self-copy paper and other copying or transfer papers; duplicator stencil and offset plates of paper",,,172311
17.23.12,"Envelopes, letter cards, plain postcards and correspondence cards of paper or paperboard; boxes, pouches, wallets and writing compendiums of paper or paperboard, containing paper stationery",,,172312
17.23.13,"Registers, account books, binders, forms and other articles of stationery, of paper or paperboard",,,172313
17.23.14,"Other paper and paperboard, of a kind used for writing or printing or other graphic purposes, printed, embossed or perforated",,,172314
17.23.9,Sub-contracted operations as part of manufacturing of paper stationery,,,17239
17.23.99,Sub-contracted operations as part of manufacturing of paper stationery,,,172399
17.24,Wallpaper,,,1724
17.24.1,Wallpaper,,,17241
17.24.11,Wallpaper and similar wall coverings; window transparencies of paper,,,172411
17.24.12,Textile wall coverings,,,172412
17.24.9,Sub-contracted operations as part of manufacturing of wallpaper,,,17249
17.24.99,Sub-contracted operations as part of manufacturing of wallpaper,,,172499
17.29,Other articles of paper and paperboard,,,1729
17.29.1,Other articles of paper and paperboard,,,17291
17.29.11,Labels of paper or paperboard,,,172911
17.29.12,"Filter blocks, slabs and plates, of paper pulp",,,172912
17.29.19,"Cigarette paper; bobbins, spools, cops and similar supports; filter paper and paperboard; other articles of paper and paperboard n.e.c.",,,172919
17.29.9,Sub-contracted operations as part of manufacturing of other articles of paper and paperboard,,,17299
17.29.99,Sub-contracted operations as part of manufacturing of other articles of paper and paperboard,,,172999
18,Printing and reproduction services of recorded media,,,18
18.1,Printing services and services related to printing,,,181
18.11,Newspaper printing services,,,1811
18.11.1,Newspaper printing services,,,18111
18.11.10,Newspaper printing services,"his subcategory includes:
- printing services of newspapers, journals and periodicals appearing at least four times a week",,181110
18.12,Other printing services,,,1812
18.12.1,Other printing services,,,18121
18.12.11,"Printing services for postage stamps, taxation stamps, documents of titles, smart cards, cheques and other security papers and the like",,,181211
18.12.12,"Printing services for advertising catalogues, prospects, posters and other printed advertising",,,181212
18.12.13,"Printing services for journals and periodicals, appearing less than four times a week",,,181213
18.12.14,"Printing services for books, maps, hydrographic or similar charts of all kinds, pictures, designs and photographs, postcards",,,181214
18.12.15,Printing services for labels and tags,,,181215
18.12.16,Printing services directly onto materials other than paper,,"This subcategory excludes:
- while-you-wait services providing various services, see 95.29.19",181216
18.12.19,Other printing services n.e.c.,,,181219
18.13,Pre-press and pre-media services,,,1813
18.13.1,Pre-press services,,,18131
18.13.10,Pre-press services,"This subcategory includes:
- composition, typesetting, phototypesetting, data-input including scanning and optical character recognition, electronic makeup services
- document creation, desktop publishing, and all other origination services
- preparation services of digital data, e.g. enhancement, selection, linkage of digital data
- computer aided design, computer aided manufacture, electronic processes for data-output services
- digital imposition services
- plate-making services including image setting and plate setting (for the printing processes letterpress and offset)
- services of engraving or etching of cylinders for gravure
- services of plate processes direct to plate (also photopolymer plates)
- plates and dies for relief stamping or printing services 
- artistic work including litho stones and prepared wood blocks services",,181310
18.13.2,Printing plates or cylinders and other impressed media for use in printing,,,18132
18.13.20,Printing plates or cylinders and other impressed media for use in printing,,,181320
18.13.3,Ancillary services related to printing,,,18133
18.13.30,Ancillary services related to printing,"This subcategory includes:
- production services of presentation media, e.g. overhead projection foils and other digital forms of presentation
- design services of printing products e.g. sketches, layouts, dummies etc.",,181330
18.14,Binding and related services,,,1814
18.14.1,Binding and related services,,,18141
18.14.10,Binding and related services,"This subcategory includes:
- bookbinding, folding, assembling, stitching, glueing, collating, basting, adhesive binding, trimming, gold stamping services
- other graphic services such as die, sinking or stamping, Braille copying, punching and drilling, embossing, varnishing and laminating, collating and insetting, creasing",,181410
18.2,Reproduction services of recorded media,,,182
18.20,Reproduction services of recorded media,,,1820
18.20.1,Reproduction services of sound recording,,,18201
18.20.10,Reproduction services of sound recording,"This subcategory includes:
- reproduction services from master copies of gramophone records, CDs, DVDs and tapes with music or other sound recordings",,182010
18.20.2,Reproduction services of video recording,,,18202
18.20.20,Reproduction services of video recording,"This subcategory includes:
- reproduction services from master copies of video tapes and DVDs with motion pictures and other video recordings",,182020
18.20.3,Reproduction services of software,,,18203
18.20.30,Reproduction services of software,"This subcategory includes:
- reproduction services from master copies of software and data on all kind of discs and tapes",,182030
19,Coke and refined petroleum products,,,19
19.1,Coke oven products,,,191
19.10,Coke oven products,,,1910
19.10.1,"Coke and semi-coke of coal, of lignite or of peat; retort carbon",,,19101
19.10.10,"Coke and semi-coke of coal, of lignite or of peat; retort carbon",,,191010
19.10.2,"Tar distilled from coal, lignite or peat; other mineral tars",,,19102
19.10.20,"Tar distilled from coal, lignite or peat; other mineral tars",,,191020
19.10.3,Pitch and pitch coke,,,19103
19.10.30,Pitch and pitch coke,,,191030
19.10.9,Sub-contracted operations as part of manufacturing of coke oven products,,,19109
19.10.99,Sub-contracted operations as part of manufacturing of coke oven products,,,191099
19.2,Refined petroleum products,,,192
19.20,Refined petroleum products,,,1920
19.20.1,"Briquettes, ovoids and similar solid fuels",,,19201
19.20.11,"Briquettes, ovoids and similar solid fuels manufactured from coal",,,192011
19.20.12,"Briquettes, ovoids and similar solid fuels manufactured from lignite",,,192012
19.20.13,"Briquettes, ovoids and similar solid fuels manufactured from peat",,,192013
19.20.2,Fuel oil and gas; lubricating oils,,,19202
19.20.21,Motor spirit (gasoline),,,192021
19.20.22,Aviation spirit,,,192022
19.20.23,White spirit,,,192023
19.20.24,Spirit type and kerosene jet fuel,,,192024
19.20.25,Naphtha,,,192025
19.20.26,Gas oils,,,192026
19.20.27,Medium petroleum oils; medium preparations n.e.c.,,,192027
19.20.28,Fuel oils n.e.c.,,,192028
19.20.29,Lubricating petroleum oils; heavy preparations n.e.c.,,,192029
19.20.3,"Petroleum gases and other gaseous hydrocarbons, except natural gas",,"This category excludes:
- natural gas, see 06.20.10",19203
19.20.31,"Propane and butane, liquefied",,,192031
19.20.32,"Ethylene, propylene, butylene, butadiene",,,192032
19.20.39,"Other petroleum gases or gaseous hydrocarbons, except natural gas",,"This subcategory excludes:
- natural gas, see 06.20.10",192039
19.20.4,Other petroleum products,,,19204
19.20.41,Petroleum jelly; paraffin wax; petroleum and other waxes,,,192041
19.20.42,Petroleum coke; petroleum bitumen and other residues of petroleum oils,,,192042
19.20.9,Sub-contracted operations as part of manufacturing of refined petroleum products,,,19209
19.20.99,Sub-contracted operations as part of manufacturing of refined petroleum products,,,192099
20,Chemicals and chemical products,,,20
20.1,"Basic chemicals, fertilisers and nitrogen compounds, plastics and synthetic rubber in primary forms",,,201
20.11,Industrial gases,,,2011
20.11.1,Industrial gases,,,20111
20.11.11,"Hydrogen, argon, rare gases, nitrogen and oxygen",,,201111
20.11.12,Carbon dioxide and other inorganic oxygen compounds of non-metals,,,201112
20.11.13,Liquid air and compressed air,,,201113
20.11.9,Sub-contracted operations as part of manufacturing of industrial gases,,,20119
20.11.99,Sub-contracted operations as part of manufacturing of industrial gases,,,201199
20.12,Dyes and pigments,,,2012
20.12.1,"Oxides, peroxides and hydroxides",,,20121
20.12.11,Zinc oxide and peroxide; titanium oxides,,,201211
20.12.12,"Chromium, manganese, lead and copper oxides and hydroxides",,,201212
20.12.19,"Other metal oxides, peroxides and hydroxides",,,201219
20.12.2,Tanning or dyeing extracts; tannins and their derivatives; colouring matter n.e.c.,,,20122
20.12.21,Synthetic organic colouring matter and preparations based thereon; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores; colour lakes and preparations based thereon,,,201221
20.12.22,"Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives; colouring matter of vegetable or animal origin",,"This subcategory excludes:
- non-chemically defined compounds of mercury, see 20.13.52",201222
20.12.23,Synthetic organic tanning substances; inorganic tanning substances; tanning preparations; enzymatic preparations for pre-tanning,,,201223
20.12.24,Colouring matter n.e.c.; inorganic products of a kind used as luminophores,,,201224
20.12.9,Sub-contracted operations as part of manufacturing of dyes and pigments,,,20129
20.12.99,Sub-contracted operations as part of manufacturing of dyes and pigments,,,201299
20.13,Other inorganic basic chemicals,,,2013
20.13.1,Enriched uranium and plutonium; depleted uranium and thorium; other radioactive elements,,,20131
20.13.11,Enriched uranium and plutonium and their compounds,,,201311
20.13.12,Depleted uranium and thorium and their compounds,,,201312
20.13.13,"Other radioactive elements and isotopes and compounds; alloys, dispersions, ceramic products and mixtures containing these elements, isotopes or compounds",,,201313
20.13.14,"Fuel elements (cartridges), non-irradiated, for nuclear reactors",,,201314
20.13.2,Chemical elements n.e.c.; inorganic acids and compounds,,,20132
20.13.21,Metalloids,,,201321
20.13.22,Halogen or sulphur compounds of non-metals,,,201322
20.13.23,"Alkali or alkaline-earth metals; rare earth metals, scandium and yttrium; mercury",,,201323
20.13.24,Hydrogen chloride; oleum; diphosphorus pentaoxide; other inorganic acids; silicon and sulphur dioxide,,,201324
20.13.25,"Oxides, hydroxides and peroxides; hydrazine and hydroxylamine and their inorganic salts",,,201325
20.13.3,"Metallic halogenates; hypochlorites, chlorates and perchlorates",,,20133
20.13.31,Metallic halogenates,,,201331
20.13.32,"Hypochlorites, chlorates and perchlorates",,,201332
20.13.4,"Sulphides, sulphates; nitrates, phosphates and carbonates",,,20134
20.13.41,"Sulphides, sulphites and sulphates",,"This subcategory excludes:
- non-chemically defined compounds of mercury, see 20.13.52",201341
20.13.42,"Phosphinates, phosphonates, phosphates, polyphosphates and nitrates (except of potassium)",,"This subcategory excludes:
- non-chemically defined compounds of mercury, see 20.13.52
- potassium nitrates, see 20.15.76",201342
20.13.43,Carbonates,,,201343
20.13.5,Salts of other metals,,,20135
20.13.51,Salts of oxometallic or peroxometallic acids; colloidal precious metals,,,201351
20.13.52,"Inorganic compounds n.e.c., including distilled water; amalgams other than amalgams of precious metals",,"This subcategory excludes:
- amalgams of precious metals, see 20.13.51",201352
20.13.6,Other inorganic basic chemicals n.e.c.,,,20136
20.13.61,Isotopes n.e.c. and compounds thereof (including heavy water),,,201361
20.13.62,"Cyanides, cyanide oxides and complex cyanides; fulminates, cyanates and thiocyanates; silicates; borates; perborates; other salts of inorganic acids or peroxoacids",,"This subcategory excludes:
- non-chemically defined compounds of mercury, see 20.13.52",201362
20.13.63,Hydrogen peroxide,,,201363
20.13.64,"Phosphides, carbides, hydrides, nitrides, azides, silicides and borides",,"This subcategory excludes:
- non-chemically defined compounds of mercury, see 20.13.52",201364
20.13.65,"Compounds of rare earth metals, of yttrium or of scandium",,,201365
20.13.66,"Sulphur, except sublimed sulphur, precipitated sulphur and colloidal sulphur",,,201366
20.13.67,Roasted iron pyrites,,,201367
20.13.68,"Piezo-electric quartz; other synthetic or reconstructed precious or semi-precious stones, unworked",,,201368
20.13.9,Sub-contracted operations as part of manufacturing of other inorganic basic chemicals,,,20139
20.13.99,Sub-contracted operations as part of manufacturing of other inorganic basic chemicals,,,201399
20.14,Other organic basic chemicals,,,2014
20.14.1,Hydrocarbons and their derivatives,,,20141
20.14.11,Acyclic hydrocarbons,,,201411
20.14.12,Cyclic hydrocarbons,,,201412
20.14.13,Chlorinated derivatives of acyclic hydrocarbons,,,201413
20.14.14,"Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated",,,201414
20.14.19,Other derivatives of hydrocarbons,,,201419
20.14.2,"Alcohols, phenols, phenol-alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives; industrial fatty alcohols",,,20142
20.14.21,Industrial fatty alcohols,,,201421
20.14.22,Monohydric alcohols,,,201422
20.14.23,"Diols, polyalcohols, cyclical alcohols and derivatives thereof",,,201423
20.14.24,Phenols; phenol-alcohols and derivatives of phenols,,,201424
20.14.3,Industrial monocarboxylic fatty acids; carboxylic acids and their derivatives,,,20143
20.14.31,Industrial monocarboxylic fatty acids; acid oils from refining,,,201431
20.14.32,Saturated acyclic monocarboxylic acids and their derivatives,,,201432
20.14.33,"Unsaturated monocarboxylic, cyclanic, cyclenic or cycloterpenic acyclic polycarboxylic acids and their derivatives",,,201433
20.14.34,"Aromatic polycarboxylic and carboxylic acids with additional oxygen functions; and their derivatives, except salicylic acid and its salts",,"This subcategory excludes:
- salicylic acid and its salts, see 21.10.10",201434
20.14.4,Organic compounds with nitrogen functions,,,20144
20.14.41,Amine function compounds,,,201441
20.14.42,"Oxygen-function amino-compounds, except lysine and glutamic acid",,"This subcategory excludes:
- lysine and glutamic acid, see 21.10.20",201442
20.14.43,"Ureines; carboxymide-function compounds, nitrile function compounds; derivatives thereof",,,201443
20.14.44,Compounds with other nitrogen functions,,,201444
20.14.5,Organo-sulphur compounds and other organo-inorganic compounds; heterocyclic compounds n.e.c.,,,20145
20.14.51,Organo-sulphur and other organo-inorganic compounds,,,201451
20.14.52,Heterocyclic compounds n.e.c.; nucleic acids and their salts,,"This subcategory excludes:
-non-chemically defined compounds of mercury, see 20.13.52",201452
20.14.53,"Phosphoric esters and their salts or esters of other inorganic acids (excluding esters of hydrogen halides) and their salts; and their halogenated, sulphonated, nitrated or nitrosated derivatives",,,201453
20.14.6,"Ethers, organic peroxides, epoxides, acetals and hemiacetals; other organic compounds",,,20146
20.14.61,Aldehyde function compounds,,,201461
20.14.62,Ketone and quinone function compounds,,,201462
20.14.63,"Ethers, organic peroxides, epoxides, acetals and hemiacetals and their derivatives",,,201463
20.14.64,Enzymes and other organic compounds n.e.c.,,,201464
20.14.7,Miscellaneous basic organic chemical products,,,20147
20.14.71,Derivates of vegetable or resin products,,,201471
20.14.72,Wood charcoal,,,201472
20.14.73,"Oils and other products of the distillation of high temperature coal tar, and similar products",,,201473
20.14.74,Undenatured ethyl alcohol of alcoholic strength by volume of ≥ 80%,,,201474
20.14.75,"Ethyl alcohol and other spirits, denatured, of any strength",,,201475
20.14.8,"Residual lyes from the manufacture of wood pulp, excluding tall oil",,"This category excludes:
- tall oil, see 20.14.71",20148
20.14.80,"Residual lyes from the manufacture of wood pulp, excluding tall oil",,"This subcategory excludes:
- tall oil, see 20.14.71",201480
20.14.9,Sub-contracted operations as part of manufacturing of other organic basic chemicals,,,20149
20.14.99,Sub-contracted operations as part of manufacturing of other organic basic chemicals,,,201499
20.15,Fertilisers and nitrogen compounds,,,2015
20.15.1,Nitric acid; sulphonitric acids; ammonia,,,20151
20.15.10,Nitric acid; sulphonitric acids; ammonia,,,201510
20.15.2,Ammonium chloride; nitrites,,,20152
20.15.20,Ammonium chloride; nitrites,,,201520
20.15.3,"Nitrogenous fertilisers, mineral or chemical",,,20153
20.15.31,Urea,,"This subcategory excludes:
- urea and ammonium nitrate solutions, see 20.15.36",201531
20.15.32,Ammonium sulphate,,,201532
20.15.33,Ammonium nitrate,,,201533
20.15.34,Double salts and mixtures of calcium nitrate and ammonium nitrate,,,201534
20.15.35,Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances,,"This subcategory excludes:
- urea and ammonium nitrate solutions, see 20.15.36",201535
20.15.36,Urea and ammonium nitrate solutions,,,201536
20.15.39,Other nitrogenous fertilisers and mixtures n.e.c.,,"This subcategory excludes:
- urea and ammonium nitrate solutions, see 20.15.36",201539
20.15.4,"Phosphatic fertilisers, mineral or chemical",,,20154
20.15.41,Superphosphates,,,201541
20.15.49,Other phosphatic fertilisers,,,201549
20.15.5,"Potassic fertilisers, mineral or chemical",,,20155
20.15.51,Potassium chloride (muriate of potash),,,201551
20.15.52,Potassium sulphate (sulphate of potash),,,201552
20.15.59,Other potassic fertilisers,,,201559
20.15.6,Sodium nitrate,,,20156
20.15.60,Sodium nitrate,,,201560
20.15.7,Fertilisers n.e.c.,,,20157
20.15.71,"Fertilisers containing three nutrients: nitrogen, phosphorus and potassium",,,201571
20.15.72,Diammonium hydrogenorthophosphate (diammonium phosphate),,,201572
20.15.73,Monoammonium phosphate,,,201573
20.15.74,Fertilisers containing two nutrients: nitrogen and phosphorus,,,201574
20.15.75,Fertilisers containing two nutrients: phosphorus and potassium,,,201575
20.15.76,Potassium nitrates,,,201576
20.15.79,"Mineral or chemical fertilisers containing at least two nutrients (nitrogen, phosphate, potash) n.e.c.",,,201579
20.15.8,Animal or vegetable fertilisers n.e.c.,,,20158
20.15.80,Animal or vegetable fertilisers n.e.c.,,,201580
20.15.9,Sub-contracted operations as part of manufacturing of fertilisers and nitrogen compounds,,,20159
20.15.99,Sub-contracted operations as part of manufacturing of fertilisers and nitrogen compounds,,,201599
20.16,Plastics in primary forms,,,2016
20.16.1,"Polymers of ethylene, in primary forms",,,20161
20.16.10,"Polymers of ethylene, in primary forms",,,201610
20.16.2,"Polymers of styrene, in primary forms",,,20162
20.16.20,"Polymers of styrene, in primary forms",,,201620
20.16.3,"Polymers of vinyl chloride or of other halogenated olefins, in primary forms",,,20163
20.16.30,"Polymers of vinyl chloride or of other halogenated olefins, in primary forms",,,201630
20.16.4,"Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms",,,20164
20.16.40,"Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms",,,201640
20.16.5,Other plastics in primary forms; ion exchangers,,,20165
20.16.51,"Polymers of propylene or of other olefins, in primary forms",,,201651
20.16.52,"Polymers of vinyl acetate or of other vinyl esters and other vinyl polymers, in primary forms",,,201652
20.16.53,"Acrylic polymers, in primary forms",,,201653
20.16.54,"Polyamides, in primary forms",,,201654
20.16.55,"Urea resins, thiourea resins and melamine resins, in primary forms",,,201655
20.16.56,"Other amino-resins, phenolic resins and polyurethanes, in primary forms",,,201656
20.16.57,"Silicones, in primary forms",,,201657
20.16.59,"Other plastics, in primary forms, n.e.c.",,,201659
20.16.9,Sub-contracted operations as part of manufacturing of plastics in primary forms,,,20169
20.16.99,Sub-contracted operations as part of manufacturing of plastics in primary forms,,,201699
20.17,Synthetic rubber in primary forms,,,2017
20.17.1,Synthetic rubber in primary forms,,,20171
20.17.10,Synthetic rubber in primary forms,,,201710
20.17.9,Sub-contracted operations as part of manufacturing of synthetic rubber in primary forms,,,20179
20.17.99,Sub-contracted operations as part of manufacturing of synthetic rubber in primary forms,,,201799
20.2,Pesticides and other agrochemical products,,,202
20.20,Pesticides and other agrochemical products,,,2020
20.20.1,Pesticides and other agrochemical products,,,20201
20.20.11,Insecticides,,"This subcategory excludes: 
- hazardous pesticides, see 20.20.16",202011
20.20.12,Herbicides,,"This subcategory excludes: 
- hazardous pesticides, see 20.20.16",202012
20.20.13,Anti-sprouting products and plant growth regulators,,"This subcategory excludes: 
- hazardous pesticides, see 20.20.16",202013
20.20.14,Disinfectants,,"This subcategory excludes: 
- hazardous pesticides, see 20.20.16",202014
20.20.15,Fungicides,,"This subcategory excludes: 
- hazardous pesticides, see 20.20.16",202015
20.20.16,Hazardous pesticides,,,202016
20.20.19,Other pesticides and other agrochemical products,,,202019
20.20.9,Sub-contracted operations as part of manufacturing of pesticides and other agro-chemical products,,,20209
20.20.99,Sub-contracted operations as part of manufacturing of pesticides and other agro-chemical products,,,202099
20.3,"Paints, varnishes and similar coatings, printing ink and mastics",,,203
20.30,"Paints, varnishes and similar coatings, printing ink and mastics",,,2030
20.30.1,Paints and varnishes based on polymers,,,20301
20.30.11,"Paints and varnishes based on acrylic or vinyl polymers, in an aqueous medium",,,203011
20.30.12,"Paints and varnishes based on polyesters, acrylic or vinyl polymers, in a non-aqueous medium; solutions",,,203012
20.30.2,Other paints and varnishes and related products; artists' colour and printing ink,,,20302
20.30.21,"Prepared pigments, opacifiers and colours, vitrifiable enamels and glazes, engobes, liquid lustres and the like; glass frit",,,203021
20.30.22,Other paints and varnishes; prepared driers,,,203022
20.30.23,"Artists', students' or signboard painters' colours, modifying tints, amusement colours and the like",,,203023
20.30.24,Printing ink,,,203024
20.30.9,"Sub-contracted operations as part of manufacturing of paints, varnishes and similar coatings, printing ink and mastics",,,20309
20.30.99,"Sub-contracted operations as part of manufacturing of paints, varnishes and similar coatings, printing ink and mastics",,,203099
20.4,"Soap and detergents, cleaning and polishing preparations, perfumes and toilet preparations",,,204
20.41,"Soap and detergents, cleaning and polishing preparations",,,2041
20.41.1,Glycerol,,,20411
20.41.10,Glycerol,,,204110
20.41.2,"Organic surface-active agents, except soap",,"This category excludes:
- soap, see 20.41.31
- toilet soap, see 20.42.19",20412
20.41.20,"Organic surface-active agents, except soap",,"This subcategory excludes:
- soap, see 20.41.31
- toilet soap, see 20.42.19",204120
20.41.3,"Soap, washing and cleaning preparations",,,20413
20.41.31,"Soap and organic surface-active products and preparations for use as soap; paper, wadding, felt and non-wovens, impregnated, coated or covered with soap or detergent",,,204131
20.41.32,Detergents and washing preparations,,,204132
20.41.4,Odoriferous preparations and waxes,,,20414
20.41.41,Preparations for perfuming or deodorising rooms,,,204141
20.41.42,Artificial waxes and prepared waxes,,,204142
20.41.43,"Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal",,,204143
20.41.44,Scouring pastes and powders and other scouring preparations,,,204144
20.41.9,"Sub-contracted operations as part of manufacturing of soap and detergents, cleaning and polishing preparations",,,20419
20.41.99,"Sub-contracted operations as part of manufacturing of soap and detergents, cleaning and polishing preparations",,,204199
20.42,Perfumes and toilet preparations,,,2042
20.42.1,Perfumes and toilet preparations,,,20421
20.42.11,Perfumes and toilet waters,,,204211
20.42.12,Lip and eye make-up preparations,,,204212
20.42.13,Manicure or pedicure preparations,,,204213
20.42.14,Powders for cosmetic or toilet use,,,204214
20.42.15,"Beauty, make-up or skin-care preparations (including sun tan preparations) n.e.c.",,,204215
20.42.16,"Shampoos, hair lacquers, preparations for permanent waving or straightening",,,204216
20.42.17,Lotions and other preparations for use on the hair n.e.c.,,,204217
20.42.18,"Preparations for oral or dental hygiene (including denture fixative pastes and powders), dental floss",,,204218
20.42.19,"Shaving preparations; personal deodorants and antiperspirants; bath preparations; other perfumery, cosmetic or toilet preparations n.e.c.",,,204219
20.42.9,Sub-contracted operations as part of manufacturing of perfumes and toilet preparations,,,20429
20.42.99,Sub-contracted operations as part of manufacturing of perfumes and toilet preparations,,,204299
20.5,Other chemical products,,,205
20.51,Explosives,,,2051
20.51.1,Prepared explosives; safety fuses; percussion or detonating gaps; igniters; electric detonators; fireworks,,,20511
20.51.11,Propellant powders and prepared explosives,,,205111
20.51.12,Safety fuses; detonating fuses; caps; igniters; electric detonators,,,205112
20.51.13,Fireworks,,,205113
20.51.14,"Signalling flares, rain rockets, fog signals and other pyrotechnic articles, excluding fireworks",,"This subcategory excludes:
- fireworks, see 20.51.13",205114
20.51.2,Matches,,,20512
20.51.20,Matches,,,205120
20.51.9,Sub-contracted operations as part of manufacturing of explosives,,,20519
20.51.99,Sub-contracted operations as part of manufacturing of explosives,,,205199
20.52,Glues,,,2052
20.52.1,Glues,,,20521
20.52.10,Glues,,,205210
20.52.9,Sub-contracted operations as part of manufacturing of glues,,,20529
20.52.99,Sub-contracted operations as part of manufacturing of glues,,,205299
20.53,Essential oils,,,2053
20.53.1,Essential oils,,,20531
20.53.10,Essential oils,,,205310
20.53.9,Sub-contracted operations as part of manufacturing of essential oils,,,20539
20.53.99,Sub-contracted operations as part of manufacturing of essential oils,,,205399
20.59,Other chemical products n.e.c.,,,2059
20.59.1,"Photographic plates and film, instant print film; chemical preparations and unmixed products for photographic uses",,,20591
20.59.11,"Photographic plates and film and instant print film, sensitised, unexposed; photographic paper",,,205911
20.59.12,Sensitising emulsions for photographic uses; chemical preparations for photographic uses n.e.c.,,,205912
20.59.2,Chemically modified animal or vegetable fats and oils; inedible mixtures of animal or vegetable fats or oils,,,20592
20.59.20,Chemically modified animal or vegetable fats and oils; inedible mixtures of animal or vegetable fats or oils,,,205920
20.59.3,Writing or drawing ink and other inks,,,20593
20.59.30,Writing or drawing ink and other inks,,,205930
20.59.4,Lubricating preparations; additives; anti-freezing preparations,,,20594
20.59.41,Lubricating preparations,,,205941
20.59.42,Anti-knock preparations; additives for mineral oils and similar products,,,205942
20.59.43,Hydraulic brake fluids; anti-freezing preparations and prepared de-icing fluids,,,205943
20.59.5,Miscellaneous chemical products,,,20595
20.59.51,"Peptones, other protein substances and their derivatives n.e.c.; hide powder",,"This subcategory excludes:
- non-chemically defined compounds of mercury, see 20.13.52",205951
20.59.52,Modelling pastes; dental wax and other preparations for use in dentistry with a basis of plaster; preparations and charges for fire extinguishers; prepared culture media for development of micro-organisms; composite diagnostic or laboratory reagents n.e.c.,,,205952
20.59.53,Chemical elements in disk form and compounds doped for use in electronics,,,205953
20.59.54,Activated carbon,,,205954
20.59.55,"Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs and similar products",,,205955
20.59.56,Pickling preparations; fluxes; prepared rubber accelerators; compound plasticisers and stabilisers for rubber or plastics; catalytic preparations n.e.c.; mixed alkylbenzenes and mixed alkylnaphthalenes n.e.c.,,,205956
20.59.57,Prepared binders for foundry moulds or cores; chemical products,,,205957
20.59.58,Biodiesel,"This subcategory includes:
- pure biodiesel, including synthetic diesel, regardless of production process",,205958
20.59.59,Miscellaneous other chemical products n.e.c.,,"This subcategory excludes:
- non-chemically defined compounds of mercury, see 20.13.52",205959
20.59.6,"Gelatines and gelatine derivatives, including milk albumins",,,20596
20.59.60,"Gelatines and gelatine derivatives, including milk albumins","This subcategory also includes:
- milk albumins",,205960
20.59.9,Sub-contracted operations as part of manufacturing of other chemical products n.e.c.,,,20599
20.59.99,Sub-contracted operations as part of manufacturing of other chemical products n.e.c.,,,205999
20.6,Man-made fibres,,,206
20.60,Man-made fibres,,,2060
20.60.1,Synthetic fibres,,,20601
20.60.11,"Synthetic staple and tow, not carded or combed",,,206011
20.60.12,Polyamide and polyester high tenacity filament yarn,,,206012
20.60.13,"Other synthetic filament yarn, single",,,206013
20.60.14,"Synthetic monofilament; strip and the like, of synthetic textile materials",,,206014
20.60.2,Artificial fibres,,,20602
20.60.21,"Artificial staple and tow, not carded or combed",,,206021
20.60.22,Viscose high tenacity filament yarn,,,206022
20.60.23,"Other artificial filament yarn, single",,,206023
20.60.24,Artificial monofilament; strip and the like of artificial textile materials,,,206024
20.60.9,Sub-contracted operations as part of manufacturing of man-made fibres,,,20609
20.60.99,Sub-contracted operations as part of manufacturing of man-made fibres,,,206099
21,Basic pharmaceutical products and pharmaceutical preparations,,,21
21.1,Basic pharmaceutical products,,,211
21.10,Basic pharmaceutical products,,,2110
21.10.1,"Salicylic acid, O-acetylsalicylic acid, their salts and esters",,,21101
21.10.10,"Salicylic acid, O-acetylsalicylic acid, their salts and esters",,,211010
21.10.2,"Lysine, glutamic acid and their salts; quaternary ammonium salts and hydroxides; phosphoaminolipids; amides and their derivatives and salts thereof",,,21102
21.10.20,"Lysine, glutamic acid and their salts; quarternary ammonium salts and hydroxides; phosphoaminolipids; amides and their derivatives and salts thereof",,,211020
21.10.3,"Lactones n.e.c., heterocyclic compounds with nitrogen hetero-atom(s) only, containing an unfused pyrazole ring, a pyrimidine ring, a piperazine ring, an unfused triazine ring or a phenothiazine ring system not further fused; hydantoin and its derivatives; sulphonamides",,,21103
21.10.31,"Lactones n.e.c., heterocyclic compounds with nitrogen hetero-atom(s) only, containing an unfused pyrazole ring, a pyrimidine ring, a piperazine ring, an unfused triazine ring or a phenothiazine ring system not further fused; hydantoin and its derivatives",,,211031
21.10.32,Sulphonamides,,,211032
21.10.4,"Sugars, chemically pure, n.e.c.; sugar ethers and esters and their salts n.e.c.",,,21104
21.10.40,"Sugars, chemically pure, n.e.c.; sugar ethers and esters and their salts n.e.c.",,,211040
21.10.5,"Provitamins, vitamins and hormones; glycosides and vegetable alkaloids and their derivatives; antibiotics",,,21105
21.10.51,"Provitamins, vitamins and their derivatives",,,211051
21.10.52,"Hormones, derivatives thereof; other steroids, used primarily as hormones",,,211052
21.10.53,"Glycosides, vegetable alkaloids, their salts, ethers, esters and other derivatives",,,211053
21.10.54,Antibiotics,,,211054
21.10.6,Glands and other organs; extracts thereof and other human or animal substances n.e.c.,,,21106
21.10.60,Glands and other organs; extracts thereof and other human or animal substances n.e.c.,,,211060
21.10.9,Sub-contracted operations as part of manufacturing of basic pharmaceutical products,,,21109
21.10.99,Sub-contracted operations as part of manufacturing of basic pharmaceutical products,,,211099
21.2,Pharmaceutical preparations,,,212
21.20,Pharmaceutical preparations,,,2120
21.20.1,Medicaments,,,21201
21.20.11,"Medicaments, containing penicillins or other antibiotics",,,212011
21.20.12,"Medicaments, containing hormones, but not antibiotics",,,212012
21.20.13,"Medicaments, containing alkaloids or derivatives thereof, but not hormones or antibiotics",,,212013
21.20.2,Other pharmaceutical preparations,,,21202
21.20.21,Antisera and vaccines,,,212021
21.20.22,Chemical contraceptive preparations based on hormones or spermicides,,,212022
21.20.23,Diagnostic reagents and other pharmaceutical preparations,,,212023
21.20.24,"Adhesive dressings, catgut and similar materials; first-aid boxes",,,212024
21.20.9,Sub-contracted operations as part of manufacturing of pharmaceutical preparations,,,21209
21.20.99,Sub-contracted operations as part of manufacturing of pharmaceutical preparations,,,212099
22,Rubber and plastic products,,,22
22.1,Rubber products,,,221
22.11,Rubber tyres and tubes; retreading and rebuilding of rubber tyres,,,2211
22.11.1,New rubber tyres and tubes,,,22111
22.11.11,"New pneumatic tyres, of rubber, of a kind used on motor cars",,,221111
22.11.12,"New pneumatic tyres, of rubber, of a kind used on motorcycles or bicycles",,,221112
22.11.13,"New pneumatic tyres, of rubber, of a kind used on buses, lorries or aircraft",,,221113
22.11.14,"Agrarian tyres; other new pneumatic tyres, of rubber",,,221114
22.11.15,"Inner tubes, solid or cushion tyres, interchangeable tyre treads and tyre flaps, of rubber",,,221115
22.11.16,Camel-back strips for retreading rubber tyres,,,221116
22.11.2,"Retreaded pneumatic tyres, of rubber",,,22112
22.11.20,"Retreaded pneumatic tyres, of rubber",,,221120
22.11.9,Sub-contracted operations as part of manufacturing of rubber tyres and tubes; retreading and rebuilding of rubber tyres,,,22119
22.11.99,Sub-contracted operations as part of manufacturing of rubber tyres and tubes; retreading and rebuilding of rubber tyres,,,221199
22.19,Other rubber products,,,2219
22.19.1,"Reclaimed rubber in primary forms or in plates, sheets or strip",,,22191
22.19.10,"Reclaimed rubber in primary forms or in plates, sheets or strip",,,221910
22.19.2,"Unvulcanised rubber and articles thereof; vulcanised rubber, other than hard rubber, in thread, cord, plates, sheets, strip, rods and profile shapes",,,22192
22.19.20,"Unvulcanised rubber and articles thereof; vulcanised rubber, other than hard rubber, in thread, cord, plates, sheets, strip, rods and profile shapes",,,221920
22.19.3,"Tubes, pipes and hoses, of vulcanised rubber other than hard rubber",,,22193
22.19.30,"Tubes, pipes and hoses, of vulcanised rubber other than hard rubber",,,221930
22.19.4,"Conveyor or transmission belts or belting, of vulcanised rubber",,,22194
22.19.40,"Conveyor or transmission belts or belting, of vulcanised rubber",,,221940
22.19.5,"Rubberised textile fabrics, except tyre cord fabric",,"This category excludes:
- tyre cord fabric, see 13.96.15",22195
22.19.50,"Rubberised textile fabrics, except tyre cord fabric",,"This subcategory excludes:
- tyre cord fabric, see 13.96.15",221950
22.19.6,"Articles of apparel and clothing accessories, of vulcanised rubber other than hard rubber",,,22196
22.19.60,"Articles of apparel and clothing accessories, of vulcanised rubber other than hard rubber",,,221960
22.19.7,Articles of vulcanised rubber n.e.c.; hard rubber; articles of hard rubber,,,22197
22.19.71,"Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber",,,221971
22.19.72,"Floor coverings and mats, of vulcanised rubber other than cellular",,,221972
22.19.73,"Other articles of vulcanised rubber n.e.c.; hard rubber in all forms and articles thereof; floor coverings and mats, of vulcanised cellular rubber",,,221973
22.19.9,Sub-contracted operations as part of manufacturing of other rubber products,,,22199
22.19.99,Sub-contracted operations as part of manufacturing of other rubber products,,,221999
22.2,Plastic products,,,222
22.21,"Plastic plates, sheets, tubes and profiles",,,2221
22.21.1,"Monofilament > 1 mm, rods, sticks and profile shapes, of plastics",,,22211
22.21.10,"Monofilament > 1 mm, rods, sticks and profile shapes, of plastics",,,222110
22.21.2,"Tubes, pipes and hoses and fittings thereof, of plastics",,,22212
22.21.21,"Artificial guts, of hardened proteins or of cellulosic materials; tubes, pipes and hoses, rigid, of plastics",,,222121
22.21.29,"Other tubes, pipes, hoses and fittings thereof, of plastics",,,222129
22.21.3,"Plates, sheets, film, foil and strip, of plastics, not supported or similarly combined with other materials",,,22213
22.21.30,"Plates, sheets, film, foil and strip, of plastics, not supported or similarly combined with other materials",,,222130
22.21.4,"Other plates, sheets, film, foil and strip, of plastics",,,22214
22.21.41,"Other plates, sheets, film, foil and strip, of plastics, cellular",,,222141
22.21.42,"Other plates, sheets, film, foil and strip, of plastics, non-cellular",,,222142
22.21.9,"Sub-contracted operations as part of manufacturing of plastic plates, sheets, tubes and profiles",,,22219
22.21.99,"Sub-contracted operations as part of manufacturing of plastic plates, sheets, tubes and profiles",,,222199
22.22,Plastic packing goods,,,2222
22.22.1,Plastic packing goods,,,22221
22.22.11,"Sacks and bags (including cones), of polymers of ethylene",,,222211
22.22.12,"Sacks and bags (including cones), of other plastics than polymers of ethylene",,,222212
22.22.13,"Boxes, cases, crates and similar articles of plastics",,,222213
22.22.14,"Carboys, bottles, flasks and similar articles of plastics",,,222214
22.22.19,Other plastic packing goods,,,222219
22.22.9,Sub-contracted operations as part of manufacturing of plastic packing goods,,,22229
22.22.99,Sub-contracted operations as part of manufacturing of plastic packing goods,,,222299
22.23,Builders’ ware of plastic,,,2223
22.23.1,Builders’ ware of plastic; linoleum and hard non-plastic surface floor coverings,,,22231
22.23.11,"Floor, wall or ceiling coverings of plastics, in rolls or in the form of tiles",,,222311
22.23.12,"Baths, wash-basins, lavatory pans and covers, flushing cisterns and similar sanitary ware, of plastics",,,222312
22.23.13,"Reservoirs, tanks, vats and similar containers, capacity > 300 l, of plastics",,,222313
22.23.14,"Doors, windows and frames and thresholds for doors; shutters, blinds and similar articles and parts thereof, of plastics",,,222314
22.23.15,"Linoleum and hard non-plastic surface floor coverings, i.e. resilient floor coverings, such as vinyl, linoleum etc.",,,222315
22.23.19,Builders' ware of plastics n.e.c.,,,222319
22.23.2,Prefabricated buildings of plastics,,,22232
22.23.20,Prefabricated buildings of plastics,"This subcategory includes:
- prefabricated buildings, predominantly made of plastics, either fully assembled and ready for use or unassembled
- incomplete buildings, whether or not assembled, having the essential character of prefabricated buildings

The buildings can be designed for worksite accommodation, shops, sheds, greenhouses and other purposes.",,222320
22.23.9,Sub-contracted operations as part of manufacturing of builders' ware of plastics,,,22239
22.23.99,Sub-contracted operations as part of manufacturing of builders' ware of plastics,,,222399
22.29,Other plastic products,,,2229
22.29.1,"Apparel and clothing accessories (including gloves), of plastics",,,22291
22.29.10,"Apparel and clothing accessories (including gloves), of plastics",,,222910
22.29.2,Other plastic products n.e.c.,,,22292
22.29.21,"Self-adhesive plates, sheets, film, foil, tapes, strip and other flat shapes of plastics, in rolls of width ≤ 20 cm",,,222921
22.29.22,"Other self-adhesive plates, sheets, film, foil, tapes, strip and other flat shapes of plastics",,,222922
22.29.23,"Tableware, kitchenware, other household articles and toilet articles, of plastics",,,222923
22.29.24,"Parts n.e.c. for lamps and lighting fitting, illuminated name-plates and the like, of plastics",,,222924
22.29.25,Office or school supplies of plastics,,,222925
22.29.26,"Fittings for furniture, coachwork or the like, of plastics; statuettes and other ornamental articles, of plastics",,,222926
22.29.29,Other articles of plastics,,,222929
22.29.9,Manufacturing services of other plastic products; sub-contracted operations as part of manufacturing of other plastic products,,,22299
22.29.91,Manufacturing services of other plastic products,,"This subcategory excludes:
- plastic coating services of metal surfaces, see 25.61.12",222991
22.29.99,Sub-contracted operations as part of manufacturing of other plastic products,,,222999
23,Other non-metallic mineral products,,,23
23.1,Glass and glass products,,,231
23.11,Flat glass,,,2311
23.11.1,Flat glass,,,23111
23.11.11,"Glass cast, rolled, drawn or blown, in sheets, but not otherwise worked",,,231111
23.11.12,"Float glass and surface ground or polished glass, in sheets, but not otherwise worked",,,231112
23.11.9,Sub-contracted operations as part of manufacturing of flat glass,,,23119
23.11.99,Sub-contracted operations as part of manufacturing of flat glass,,,231199
23.12,Shaped and processed flat glass,,,2312
23.12.1,Shaped and processed flat glass,,,23121
23.12.11,"Glass in sheets, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or mounted",,,231211
23.12.12,Safety glass,,,231212
23.12.13,Glass mirrors; multiple walled insulating units of glass,,,231213
23.12.9,Sub-contracted operations as part of manufacturing of shaped and processed flat glass,,,23129
23.12.99,Sub-contracted operations as part of manufacturing of shaped and processed flat glass,,,231299
23.13,Hollow glass,,,2313
23.13.1,Hollow glass,,,23131
23.13.11,"Bottles, jars, phials and other containers, of glass, except ampoules; stoppers, lids and other closures, of glass",,"This subcategory excludes:
- ampoules of glass, see 23.19.23",231311
23.13.12,Drinking glasses other than of glass-ceramics,,,231312
23.13.13,"Glassware of a kind used for table or kitchen purposes, for toilet, office, indoor decorations and the like",,,231313
23.13.14,Glass inners for vacuum flasks or for other vacuum vessels,,,231314
23.13.9,Finishing services of hollow glass; sub-contracted operations as part of manufacturing of hollow glass,,,23139
23.13.91,Finishing services of drinking glasses and other glassware of a kind used for table or kitchen purpose,"This subcategory includes:
- etching and coating by vapour deposition of drinking glasses and similar glassware
- engraving (e.g. putting on markings) of drinking glasses and similar glassware","This subcategory excludes:
- printing services of glass, see 18.12.16",231391
23.13.92,Finishing services of glass containers,"This subcategory includes:
- etching, coating by vapour deposition and engraving (e.g. putting on markings) of glass containers of a kind used for transport or packing purpose, e.g. bottles, for food and beverages, pharmaceutical products or toilet preparations","This subcategory excludes:
- printing services of glass, see 18.12.16
- adjusting and scale setting services of technical glass, see 23.19.91
- finishing services of ampoules of glass, see 23.19.91
- washing services of glass bottles, see 81.29.19",231392
23.13.99,Sub-contracted operations as part of manufacturing of hollow glass,,,231399
23.14,Glass fibres,,,2314
23.14.1,Glass fibres,,,23141
23.14.11,"Slivers, rovings, yarn and chopped strands, of glass fibre",,,231411
23.14.12,"Voiles, webs, mats, mattresses, boards and other articles of glass fibres, except woven fabrics",,"This subcategory excludes:
- woven fabrics, see 13.20",231412
23.14.9,Sub-contracted operations as part of manufacturing of glass fibres,,,23149
23.14.99,Sub-contracted operations as part of manufacturing of glass fibres,,,231499
23.19,"Other processed glass, including technical glassware",,,2319
23.19.1,"Other glass, semi-finished",,,23191
23.19.11,"Glass in the mass, in balls (except microspheres), rods or tubes, unworked",,"This subcategory excludes:
- glass in microspheres, see 23.19.26",231911
23.19.12,"Paving blocks, bricks, tiles and other articles of pressed or moulded glass; leaded lights and the like; multicellular or foam glass in blocks, plates or similar forms",,,231912
23.19.2,Technical and other glass,,,23192
23.19.21,"Glass envelopes, open, and glass parts thereof, for electric lamps, cathode-ray tubes or the like",,,231921
23.19.22,"Glasses for clocks, watches or spectacles, not optically worked; hollow spheres and their segments, for the manufacture of such glasses",,,231922
23.19.23,"Laboratory, hygienic or pharmaceutical glassware; ampoules of glass",,,231923
23.19.24,"Glass parts for lamps and lighting fittings, illuminated signs, name-plates and the like",,,231924
23.19.25,Electrical insulators of glass,,,231925
23.19.26,Articles of glass n.e.c.,,,231926
23.19.9,"Finishing services of other glass, including technical glassware; sub-contracted operations as part of manufacturing of other processed glass, including technical glassware",,,23199
23.19.91,"Finishing services of other glass, including technical glassware","This subcategory includes:
- finishing of technical glass, e.g. adjusting and scale setting of glassware for laboratories
- finishing of other glass, e.g. hygienic or pharmaceutical commodities","This subcategory excludes:
- washing of glass bottles, see 81.29.19",231991
23.19.99,"Sub-contracted operations as part of manufacturing of other processed glass, including technical glassware",,,231999
23.2,Refractory products,,,232
23.20,Refractory products,,,2320
23.20.1,Refractory products,,,23201
23.20.11,"Bricks, blocks, tiles and other ceramic goods of siliceous fossil meals or earth",,,232011
23.20.12,"Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than of siliceous fossil meals or earths",,,232012
23.20.13,"Refractory cements, mortars, concretes and similar compositions n.e.c.",,,232013
23.20.14,Unfired refractory products and other refractory ceramic goods,,,232014
23.20.9,Sub-contracted operations as part of manufacturing of refractory products,,,23209
23.20.99,Sub-contracted operations as part of manufacturing of refractory products,,,232099
23.3,Clay building materials,,,233
23.31,Ceramic tiles and flags,,,2331
23.31.1,Ceramic tiles and flags,,,23311
23.31.10,Ceramic tiles and flags,,,233110
23.31.9,Sub-contracted operations as part of manufacturing of ceramic tiles and flags,,,23319
23.31.99,Sub-contracted operations as part of manufacturing of ceramic tiles and flags,,,233199
23.32,"Bricks, tiles and construction products, in baked clay",,,2332
23.32.1,"Bricks, tiles and construction products, in baked clay",,,23321
23.32.11,"Non-refractory ceramic building bricks, flooring blocks, support or filler tiles and the like",,,233211
23.32.12,"Roofing tiles, chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods",,,233212
23.32.13,"Ceramic pipes, conduits, guttering and pipe fittings",,,233213
23.32.9,"Sub-contracted operations as part of manufacturing of bricks, tiles and construction products, in baked clay",,,23329
23.32.99,"Sub-contracted operations as part of manufacturing of bricks, tiles and construction products, in baked clay",,,233299
23.4,Other porcelain and ceramic products,,,234
23.41,Ceramic household and ornamental articles,,,2341
23.41.1,Ceramic household and ornamental articles,,,23411
23.41.11,"Tableware, kitchenware, other household articles and toilet articles, of porcelain or china",,,234111
23.41.12,"Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china",,,234112
23.41.13,Statuettes and other ornamental ceramic articles,,,234113
23.41.9,Sub-contracted operations as part of manufacturing of ceramic household and ornamental articles,,,23419
23.41.99,Sub-contracted operations as part of manufacturing of ceramic household and ornamental articles,,,234199
23.42,Ceramic sanitary fixtures,,,2342
23.42.1,Ceramic sanitary fixtures,,,23421
23.42.10,Ceramic sanitary fixtures,,,234210
23.42.9,Sub-contracted operations as part of manufacturing of ceramic sanitary fixtures,,,23429
23.42.99,Sub-contracted operations as part of manufacturing of ceramic sanitary fixtures,,,234299
23.43,Ceramic insulators and insulating fittings,,,2343
23.43.1,"Electrical insulators of ceramics; insulating fittings, for electrical machines, appliances or equipment, of ceramics",,,23431
23.43.10,"Electrical insulators of ceramics; insulating fittings, for electrical machines, appliances or equipment, of ceramics",,,234310
23.43.9,Sub-contracted operations as part of manufacturing of ceramic insulators and insulating fittings,,,23439
23.43.99,Sub-contracted operations as part of manufacturing of ceramic insulators and insulating fittings,,,234399
23.44,Other technical ceramic products,,,2344
23.44.1,Other technical ceramic products,,,23441
23.44.11,"Ceramic wares for laboratory, chemical or other technical uses, of porcelain or china",,,234411
23.44.12,"Ceramic wares for laboratory, chemical or other technical uses, other than of porcelain or china",,,234412
23.44.9,Sub-contracted operations as part of manufacturing of other technical ceramic products,,,23449
23.44.99,Sub-contracted operations as part of manufacturing of other technical ceramic products,,,234499
23.49,Other ceramic products,,,2349
23.49.1,Other ceramic products,,,23491
23.49.11,Ceramic articles for use in agriculture and for the conveyance or packing of goods,,,234911
23.49.12,Other non-structural ceramic articles n.e.c.,,,234912
23.49.9,Sub-contracted operations as part of manufacturing of other ceramic products,,,23499
23.49.99,Sub-contracted operations as part of manufacturing of other ceramic products,,,234999
23.5,"Cement, lime and plaster",,,235
23.51,Cement,,,2351
23.51.1,Cement,,,23511
23.51.11,Cement clinkers,,,235111
23.51.12,"Portland cement, aluminous cement, slag cement and similar hydraulic cements",,,235112
23.51.9,Sub-contracted operations as part of manufacturing of cement,,,23519
23.51.99,Sub-contracted operations as part of manufacturing of cement,,,235199
23.52,Lime and plaster,,,2352
23.52.1,"Quicklime, slaked lime and hydraulic lime",,,23521
23.52.10,"Quicklime, slaked lime and hydraulic lime",,,235210
23.52.2,Plaster,,,23522
23.52.20,Plaster,,,235220
23.52.3,Calcined or agglomerated dolomite,,,23523
23.52.30,Calcined or agglomerated dolomite,,,235230
23.52.9,Sub-contracted operations as part of manufacturing of lime and plaster,,,23529
23.52.99,Sub-contracted operations as part of manufacturing of lime and plaster,,,235299
23.6,"Articles of concrete, cement and plaster",,,236
23.61,Concrete products for construction purposes,,,2361
23.61.1,Concrete products for construction,,,23611
23.61.11,"Tiles, flagstones, bricks and similar articles, of cement, concrete or artificial stone",,,236111
23.61.12,"Prefabricated structural components for building or civil engineering, of cement, concrete or artificial stone",,,236112
23.61.2,Prefabricated buildings of concrete,,,23612
23.61.20,Prefabricated buildings of concrete,"This subcategory includes:
- prefabricated buildings, predominantly made of concrete, either fully assembled and ready for use or unassembled
- incomplete buildings, whether or not assembled, having the essential character of prefabricated buildings

The buildings can be designed for housing, worksite accommodation, shops, garages and other purposes.",,236120
23.61.9,Sub-contracted operations as part of manufacturing of concrete products for construction purposes,,,23619
23.61.99,Sub-contracted operations as part of manufacturing of concrete products for construction purposes,,,236199
23.62,Plaster products for construction purposes,,,2362
23.62.1,Plaster products for construction purposes,,,23621
23.62.10,Plaster products for construction purposes,,,236210
23.62.9,Sub-contracted operations as part of manufacturing of plaster products for construction purposes,,,23629
23.62.99,Sub-contracted operations as part of manufacturing of plaster products for construction purposes,,,236299
23.63,Ready-mixed concrete,,,2363
23.63.1,Ready-mixed concrete,,,23631
23.63.10,Ready-mixed concrete,,,236310
23.63.9,Sub-contracted operations as part of manufacturing of ready-mixed concrete,,,23639
23.63.99,Sub-contracted operations as part of manufacturing of ready-mixed concrete,,,236399
23.64,Mortars,,,2364
23.64.1,Mortars,,,23641
23.64.10,Mortars,,,236410
23.64.9,Sub-contracted operations as part of manufacturing of mortars,,,23649
23.64.99,Sub-contracted operations as part of manufacturing of mortars,,,236499
23.65,Fibre cement,,,2365
23.65.1,Articles of fibre cement,,,23651
23.65.11,"Boards, blocks and similar articles of vegetable fibre, straw or wood waste, agglomerated with mineral binders",,,236511
23.65.12,"Articles of asbestos-cement, cellulose fibre-cement or the like",,,236512
23.65.9,Sub-contracted operations as part of manufacturing of articles of fibre cement,,,23659
23.65.99,Sub-contracted operations as part of manufacturing of articles of fibre cement,,,236599
23.69,"Other articles of concrete, plaster and cement",,,2369
23.69.1,"Other articles of concrete, plaster and cement",,,23691
23.69.11,Other articles of plaster or compositions based on plaster n.e.c.,,,236911
23.69.19,"Articles of cement, concrete or artificial stone n.e.c.",,,236919
23.69.9,"Sub-contracted operations as part of manufacturing of other articles of concrete, plaster and cement",,,23699
23.69.99,"Sub-contracted operations as part of manufacturing of other articles of concrete, plaster and cement",,,236999
23.7,"Cut, shaped and finished stone",,,237
23.70,"Cut, shaped and finished stone",,,2370
23.70.1,"Cut, shaped and finished stone",,,23701
23.70.11,"Marble, travertine, alabaster, worked, and articles thereof (except setts, curbstones, flagstones, tiles, cubes and similar articles); artificially coloured granules, chippings and powder of marble, travertine and alabaster",,"This subcategory excludes:
- setts, curbstones, flagstones, tiles, cubes and similar articles, see 23.70.12",237011
23.70.12,Other worked ornamental or building stone and articles thereof; other artificially coloured granules and powder of natural stone; articles of agglomerated slate,,,237012
23.70.9,"Sub-contracted operations as part of manufacturing of cut, shaped and finished stone",,,23709
23.70.99,"Sub-contracted operations as part of manufacturing of cut, shaped and finished stone",,,237099
23.9,Other non-metallic mineral products,,,239
23.91,Abrasive products,,,2391
23.91.1,Abrasive products,,,23911
23.91.11,"Millstones, grindstones, grinding wheels and the like, without frameworks, for working stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics",,,239111
23.91.12,"Abrasive powder or grain, on a base of textile fabric, paper or paperboard",,,239112
23.91.9,Sub-contracted operations as part of manufacturing of abrasive products,,,23919
23.91.99,Sub-contracted operations as part of manufacturing of abrasive products,,,239199
23.99,Other non-metallic mineral products n.e.c.,,,2399
23.99.1,Other non-metallic mineral products n.e.c.,,,23991
23.99.11,"Fabricated asbestos fibres; mixtures with a basis of asbestos and magnesium carbonate; articles of such mixtures, or of asbestos; friction material for brakes, clutches and the like, not mounted",,,239911
23.99.12,Articles of asphalt or of similar material,,,239912
23.99.13,"Bituminous mixtures based on natural and artificial stone materials and bitumen, natural asphalt or related substances as a binder",,,239913
23.99.14,Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of semi-manufactures,,,239914
23.99.15,Artificial corundum,,,239915
23.99.19,Non-metallic mineral products n.e.c.,,,239919
23.99.9,Sub-contracted operations as part of manufacturing of other non-metallic mineral products n.e.c.,,,23999
23.99.99,Sub-contracted operations as part of manufacturing of other non-metallic mineral products n.e.c.,,,239999
24,Basic metals,,,24
24.1,Basic iron and steel and ferro-alloys,,,241
24.10,Basic iron and steel and ferro-alloys,,,2410
24.10.1,Primary materials of iron and steel,,,24101
24.10.11,"Pig iron and spiegeleisen in pigs, blocks or other primary forms",,,241011
24.10.12,Ferro-alloys,,,241012
24.10.13,"Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99,94%, in lumps, pellets or similar forms",,,241013
24.10.14,"Granules and powders, of pig iron and spiegeleisen, or steel",,,241014
24.10.2,Crude steel,,,24102
24.10.21,Non alloy steel in ingots or other primary forms and semi-finished products of non alloy steel,,,241021
24.10.22,Stainless steel in ingots or other primary forms and semi-finished products of stainless steel,,,241022
24.10.23,Other alloy steel in ingots or other primary forms and semi-finished products of other alloy steel,,,241023
24.10.3,"Flat rolled products of steel, not further worked than hot rolled",,,24103
24.10.31,"Flat rolled products of non alloy steel, not further worked than hot rolled, of a width of ≥ 600 mm",,,241031
24.10.32,"Flat rolled products of non alloy steel, not further worked than hot rolled, of a width of < 600 mm",,,241032
24.10.33,"Flat rolled products of stainless steel, not further worked than hot rolled, of a width ≥ 600 mm",,,241033
24.10.34,"Flat rolled products of stainless steel, not further worked than hot rolled, of a width of < 600 mm",,,241034
24.10.35,"Flat rolled products of other alloy steel, not further worked than hot rolled, of a width of ≥ 600 mm",,,241035
24.10.36,"Flat rolled products of other alloy steel, not further worked than hot rolled, of a width of < 600 mm (except products of silicon-electrical steel)",,"This subcategory excludes:
- products of silicon-electrical steel, see 24.10.53",241036
24.10.4,"Flat rolled products of steel, not further worked than cold rolled, of a width of ≥ 600 mm",,,24104
24.10.41,"Flat rolled products of non alloy steel, not further worked than cold rolled, of a width of ≥ 600 mm",,,241041
24.10.42,"Flat rolled products of stainless steel, not further worked than cold rolled, of a width of ≥ 600 mm",,,241042
24.10.43,"Flat rolled products of other-alloy steel, not further worked than cold rolled, of a width of ≥ 600 mm",,,241043
24.10.5,"Flat rolled products of steel, clad, plated or coated and flat rolled products of high speed steel and of silicon-electrical steel",,,24105
24.10.51,"Flat rolled products of non alloy steel, of a width of ≥ 600 mm, clad, plated or coated",,,241051
24.10.52,"Flat rolled products of other alloy steel, of a width of ≥ 600 mm, clad, plated or coated",,,241052
24.10.53,"Flat rolled products of silicon-electrical steel, of a width of ≥ 600 mm",,,241053
24.10.54,"Flat rolled products of silicon-electrical steel, of a width of < 600 mm",,,241054
24.10.55,"Flat rolled products of high speed steel, of a width of < 600 mm",,,241055
24.10.6,Hot processed bars and rods of steel,,,24106
24.10.61,"Bars and rods, hot rolled, in irregularly wound coils, of non alloy steel",,,241061
24.10.62,"Other bars and rods of steel, not further worked than forged, hot rolled, hot-drawn or extruded, but including those twisted after rolling",,,241062
24.10.63,"Bars and rods, hot rolled, in irregularly wound coils, of stainless steel",,,241063
24.10.64,"Other bars and rods of stainless steel, not further worked than forged, hot rolled, hot-drawn or extruded, but including those twisted after rolling",,,241064
24.10.65,"Bars and rods, hot rolled, in irregularly wound coils, of other alloy steel",,,241065
24.10.66,"Other bars and rods of other alloy steel, not further worked than forged, hot rolled, hot-drawn or extruded, but including those twisted after rolling",,,241066
24.10.67,Hollow drill bars and rods,,,241067
24.10.7,"Hot processed open sections of steel, sheet piling of steel and railway or tramway track construction material, of steel",,,24107
24.10.71,"Open sections, not further worked than hot rolled, hot-drawn or extruded, of non alloy steel",,,241071
24.10.72,"Open sections, not further worked than hot rolled, hot-drawn or extruded, of stainless steel",,,241072
24.10.73,"Open sections, not further worked than hot rolled, hot-drawn or extruded, of other alloy steel",,,241073
24.10.74,"Sheet piling, of steel and welded open sections of steel",,,241074
24.10.75,Railway or tramway track construction material of steel,,,241075
24.10.9,Sub-contracted operations as part of manufacturing of basic iron and steel and of ferro-alloys,,,24109
24.10.99,Sub-contracted operations as part of manufacturing of basic iron and steel and of ferro-alloys,,,241099
24.2,"Tubes, pipes, hollow profiles and related fittings, of steel",,,242
24.20,"Tubes, pipes, hollow profiles and related fittings, of steel",,,2420
24.20.1,"Tubes, pipes and hollow profiles, seamless, of steel",,,24201
24.20.11,"Line pipe of a kind used for oil or gas pipelines, seamless, of steel",,,242011
24.20.12,"Casing, tubing and drill pipe, of a kind used in the drilling for oil or gas, seamless, of steel",,,242012
24.20.13,"Other tubes and pipes, of circular cross section, of steel",,,242013
24.20.14,"Tubes and pipes, of non-circular cross-section and hollow profiles, of steel",,,242014
24.20.2,"Tubes and pipes, welded, of circular cross-section, of an external diameter of > 406,4 mm, of steel",,,24202
24.20.21,"Line pipe of a kind used for oil or gas pipelines, welded, of an external diameter of > 406,4 mm, of steel",,,242021
24.20.22,"Casing and tubing of a kind used in drilling for oil or gas, welded, of an external diameter of > 406,4 mm, of steel",,,242022
24.20.23,"Other tubes and pipes, of circular cross section, welded, of an external diameter of > 406,4 mm, of steel",,,242023
24.20.24,"Other tubes and pipes, of circular cross section, such as open seam, riveted or similarly closed, of an external diameter of > 406,4 mm, of steel",,,242024
24.20.3,"Tubes and pipes, of an external diameter of ≤ 406,4 mm, welded, of steel",,,24203
24.20.31,"Line pipe of a kind used for oil or gas pipelines, welded, of an external diameter of ≤ 406,4 mm, of steel",,,242031
24.20.32,"Casing and tubing, of a kind used in drilling for oil or gas, welded, of an external diameter of ≤ 406,4 mm, of steel",,,242032
24.20.33,"Other tubes and pipes, of circular cross section, welded, of an external diameter of ≤ 406,4 mm, of steel",,,242033
24.20.34,"Tubes and pipes, of non-circular cross-section, welded, of an external diameter of ≤ 406,4 mm, of steel",,,242034
24.20.35,"Other tubes and pipes, such as open seam, riveted or similarly closed, of an external diameter of ≤ 406,4 mm, of steel",,,242035
24.20.4,"Tube or pipe fittings of steel, not cast",,,24204
24.20.40,"Tube or pipe fittings of steel, not cast",,,242040
24.20.9,"Sub-contracted operations as part of manufacturing of tubes, pipes, hollow profiles and related fittings, of steel",,,24209
24.20.99,"Sub-contracted operations as part of manufacturing of tubes, pipes, hollow profiles and related fittings, of steel",,,242099
24.3,Other products of the first processing of steel,,,243
24.31,Cold drawn bars,,,2431
24.31.1,Cold drawn bars and solid profiles of non alloy steel,,,24311
24.31.10,Cold drawn bars and solid profiles of non alloy steel,,,243110
24.31.2,"Cold drawn bars and solid profiles of alloy steel, other than stainless steel",,,24312
24.31.20,"Cold drawn bars and solid profiles of alloy steel, other than stainless steel",,,243120
24.31.3,Cold drawn bars and solid profiles of stainless steel,,,24313
24.31.30,Cold drawn bars and solid profiles of stainless steel,,,243130
24.31.9,Sub-contracted operations as part of manufacturing of cold drawn bars,,,24319
24.31.99,Sub-contracted operations as part of manufacturing of cold drawn bars,,,243199
24.32,Cold rolled narrow strip,,,2432
24.32.1,"Flat cold rolled steel products, uncoated, of a width of < 600 mm",,,24321
24.32.10,"Flat cold rolled steel products, uncoated, of a width of < 600 mm",,,243210
24.32.2,"Flat cold rolled steel products, clad, plated or coated, of a width of < 600 mm",,,24322
24.32.20,"Flat cold rolled steel products, clad, plated or coated, of a width of < 600 mm",,,243220
24.32.9,Sub-contracted operations as part of manufacturing of cold rolled narrow strip,,,24329
24.32.99,Sub-contracted operations as part of manufacturing of cold rolled narrow strip,,,243299
24.33,Cold formed or folded products,,,2433
24.33.1,Open sections cold formed or folded,,,24331
24.33.11,Open sections cold formed or folded of non alloy steel,,,243311
24.33.12,Open sections cold formed or folded of stainless steel,,,243312
24.33.2,Ribbed sheets of non alloy steel,,,24332
24.33.20,Ribbed sheets of non alloy steel,,,243320
24.33.3,Sandwich panels of coated steel sheet,,,24333
24.33.30,Sandwich panels of coated steel sheet,,,243330
24.33.9,Sub-contracted operations as part of manufacturing of cold formed or folded products,,,24339
24.33.99,Sub-contracted operations as part of manufacturing of cold formed or folded products,,,243399
24.34,Cold drawn wire,,,2434
24.34.1,Cold drawn wire,,,24341
24.34.11,Cold drawn wire of non alloy steel,,,243411
24.34.12,Cold drawn wire of stainless steel,,,243412
24.34.13,Cold drawn wire of other alloy steel,,,243413
24.34.9,Sub-contracted operations as part of manufacturing of cold drawn wire,,,24349
24.34.99,Sub-contracted operations as part of manufacturing of cold drawn wire,,,243499
24.4,Basic precious and other non-ferrous metals,,,244
24.41,Precious metals,,,2441
24.41.1,"Silver, unwrought or in semi-manufactured forms, or in powder form",,,24411
24.41.10,"Silver, unwrought or in semi-manufactured forms, or in powder form",,,244110
24.41.2,"Gold, unwrought or in semi-manufactured forms, or in powder form",,,24412
24.41.20,"Gold, unwrought or in semi-manufactured forms, or in powder form",,,244120
24.41.3,"Platinum, unwrought or in semi-manufactured forms, or in powder form",,,24413
24.41.30,"Platinum, unwrought or in semi-manufactured forms, or in powder form",,,244130
24.41.4,"Base metals or silver, clad with gold, not further worked than semi-manufactured",,,24414
24.41.40,"Base metals or silver, clad with gold, not further worked than semi-manufactured",,,244140
24.41.5,"Base metals clad with silver and base metals, silver or gold clad with platinum, not further worked than semi-manufactured",,,24415
24.41.50,"Base metals clad with silver and base metals, silver or gold clad with platinum, not further worked than semi-manufactured",,,244150
24.41.9,Sub-contracted operations as part of manufacturing of precious metals,,,24419
24.41.99,Sub-contracted operations as part of manufacturing of precious metals,,,244199
24.42,Aluminium,,,2442
24.42.1,"Aluminium, unwrought; aluminium oxide",,,24421
24.42.11,"Aluminium, unwrought",,,244211
24.42.12,"Aluminium oxide, excluding artificial corundum",,"This subcategory excludes:
- artificial corundum, see 23.99.15",244212
24.42.2,Semi-finished products of aluminium or aluminium alloys,,,24422
24.42.21,Aluminium powders and flakes,,,244221
24.42.22,"Aluminium bars, rods and profiles",,,244222
24.42.23,Aluminium wire,,,244223
24.42.24,"Aluminium plates, sheets and strip, of a thickness > 0,2 mm",,,244224
24.42.25,"Aluminium foil, of a thickness ≤ 0,2 mm",,,244225
24.42.26,"Aluminium tubes, pipes and tube or pipe fittings",,,244226
24.42.9,Sub-contracted operations as part of manufacturing of aluminium,,,24429
24.42.99,Sub-contracted operations as part of manufacturing of aluminium,,,244299
24.43,"Lead, zinc and tin",,,2443
24.43.1,"Lead, zinc and tin, unwrought",,,24431
24.43.11,"Lead, unwrought",,,244311
24.43.12,"Zinc, unwrought",,,244312
24.43.13,"Tin, unwrought",,,244313
24.43.2,"Semi-finished products of lead, zinc and tin or their alloys",,,24432
24.43.21,"Lead plates, sheets, strip and foil; lead powders and flakes",,,244321
24.43.22,"Zinc dust, powders and flakes",,,244322
24.43.23,"Zinc bars, rods, profiles and wire; zinc plates, sheets, strip and foil",,,244323
24.43.24,"Tin bars, rods, profiles and wire",,,244324
24.43.9,"Sub-contracted operations as part of manufacturing of lead, zinc and tin",,,24439
24.43.99,"Sub-contracted operations as part of manufacturing of lead, zinc and tin",,,244399
24.44,Copper,,,2444
24.44.1,"Copper, unwrought; copper mattes; cement copper",,,24441
24.44.11,Copper mattes; cement copper,,,244411
24.44.12,"Copper, unrefined; copper anodes for electrolytic refining",,,244412
24.44.13,"Refined copper and copper alloys, unwrought; master alloys of copper",,,244413
24.44.2,Semi-finished products of copper or copper alloys,,,24442
24.44.21,Copper powders and flakes,,,244421
24.44.22,"Copper bars, rods and profiles",,,244422
24.44.23,Copper wire,,,244423
24.44.24,"Copper plates, sheets and strip, of a thickness > 0,15 mm",,,244424
24.44.25,"Copper foil, of a thickness ≤ 0,15 mm",,,244425
24.44.26,"Copper tubes, pipes and tube or pipe fittings",,,244426
24.44.9,Sub-contracted operations as part of manufacturing of copper,,,24449
24.44.99,Sub-contracted operations as part of manufacturing of copper,,,244499
24.45,Other non-ferrous metal,,,2445
24.45.1,"Nickel, unwrought; intermediate products of nickel metallurgy",,,24451
24.45.11,"Nickel, unwrought",,,244511
24.45.12,"Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy",,,244512
24.45.2,Semi-finished products of nickel or nickel alloys,,,24452
24.45.21,Nickel powders and flakes,,,244521
24.45.22,"Nickel bars, rods, profiles and wire",,,244522
24.45.23,"Nickel plates, sheets, strip and foil",,,244523
24.45.24,"Nickel tubes, pipes and tube or pipe fittings",,,244524
24.45.3,"Other non-ferrous metals and articles thereof; cermets; ash and residues, containing metals or metallic compounds",,,24453
24.45.30,"Other non-ferrous metals and articles thereof: cermets; ash and residues, containing metals or metallic compounds",,,244530
24.45.9,Sub-contracted operations as part of manufacturing of other non-ferrous metal,,,24459
24.45.99,Sub-contracted operations as part of manufacturing of other non-ferrous metal,,,244599
24.46,Processed nuclear fuel,,,2446
24.46.1,"Natural uranium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing natural uranium or natural uranium compounds",,,24461
24.46.10,"Natural uranium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing natural uranium or natural uranium compounds",,,244610
24.46.9,Sub-contracted operations as part of manufacturing of processed nuclear fuel,,,24469
24.46.99,Sub-contracted operations as part of manufacturing of processed nuclear fuel,,,244699
24.5,Casting services of metals,,,245
24.51,Casting services of iron,,,2451
24.51.1,Casting services of cast iron,,,24511
24.51.11,Casting services of malleable cast iron,,,245111
24.51.12,Casting services of spheroidal cast iron,,,245112
24.51.13,Casting services of grey cast iron,,,245113
24.51.2,"Tubes, pipes and hollow profiles of cast-iron",,,24512
24.51.20,"Tubes, pipes and hollow profiles of cast-iron",,,245120
24.51.3,"Tube or pipe fittings, of cast-iron",,,24513
24.51.30,"Tube or pipe fittings, of cast-iron",,,245130
24.51.9,Sub-contracted operations as part of manufacturing of casting of iron,,,24519
24.51.99,Sub-contracted operations as part of manufacturing of casting of iron,,,245199
24.52,Casting services of steel,,,2452
24.52.1,Casting services of steel,,,24521
24.52.10,Casting services of steel,,,245210
24.52.2,Tubes and pipes of centrifugally cast-steel,,,24522
24.52.20,Tubes and pipes of centrifugally cast-steel,,,245220
24.52.3,"Tube or pipe fittings, of cast-steel",,,24523
24.52.30,"Tube or pipe fittings, of cast-steel",,,245230
24.53,Casting services of light metals,,,2453
24.53.1,Casting services of light metals,,,24531
24.53.10,Casting services of light metals,,,245310
24.54,Casting services of other non-ferrous metals,,,2454
24.54.1,Casting services of other non-ferrous metals,,,24541
24.54.10,Casting services of other non-ferrous metals,,,245410
25,"Fabricated metal products, except machinery and equipment",,"This division excludes:
- machinery and equipment, see division 28",25
25.1,Structural metal products,,,251
25.11,Metal structures and parts of structures,,,2511
25.11.1,Prefabricated buildings of metal,,,25111
25.11.10,Prefabricated buildings of metal,"This subcategory includes:
- prefabricated buildings, predominantly made of metal, either fully assembled and ready for use or unassembled
- incomplete buildings, whether or not assembled, having the essential character of prefabricated buildings

The buildings can be designed for worksite accommodation, shops, sheds, garages, greenhouses and other purposes.",,251110
25.11.2,Structural metal products and parts thereof,,,25112
25.11.21,Bridges and bridge-sections of iron or steel,,,251121
25.11.22,Towers and lattice masts of iron or steel,,,251122
25.11.23,"Other structures and parts of structures, plates, rods, angles, shapes and the like, of iron, steel or aluminium",,,251123
25.11.9,Sub-contracted operations as part of manufacturing of metal structures and parts of structures,,,25119
25.11.99,Sub-contracted operations as part of manufacturing of metal structures and parts of structures,,,251199
25.12,Doors and windows of metal,,,2512
25.12.1,"Doors, windows and their frames and thresholds for doors, of metal",,,25121
25.12.10,"Doors, windows and their frames and thresholds for doors, of metal",,,251210
25.12.9,Sub-contracted operations as part of manufacturing of doors and windows of metal,,,25129
25.12.99,Sub-contracted operations as part of manufacturing of doors and windows of metal,,,251299
25.2,"Tanks, reservoirs and containers of metal",,,252
25.21,Central heating radiators and boilers,,,2521
25.21.1,Central heating radiators and boilers,,,25211
25.21.11,"Central heating radiators, not electrically heated, of iron or steel",,,252111
25.21.12,"Central heating boilers, for producing hot water or low pressure steam",,,252112
25.21.13,Parts for central heating boilers,,,252113
25.21.9,Sub-contracted operations as part of manufacturing of central heating radiators and boilers,,,25219
25.21.99,Sub-contracted operations as part of manufacturing of central heating radiators and boilers,,,252199
25.29,"Other tanks, reservoirs and containers of metal",,,2529
25.29.1,"Other tanks, reservoirs and containers of metal",,,25291
25.29.11,"Reservoirs, tanks, vats and similar containers (other than for compressed or liquefied gas), of iron, steel or aluminium, of a capacity > 300 litres, not fitted with mechanical or thermal equipment)",,,252911
25.29.12,"Containers for compressed or liquefied gas, of metal",,,252912
25.29.9,"Sub-contracted operations as part of manufacturing of tanks, reservoirs and containers of metal",,,25299
25.29.99,"Sub-contracted operations as part of manufacturing of tanks, reservoirs and containers of metal",,,252999
25.3,"Steam generators, except central heating hot water boilers",,"This group excludes:
- central heating boilers, see 25.21.1",253
25.30,"Steam generators, except central heating hot water boilers",,"This class excludes:
- central heating boilers, see 25.21.1",2530
25.30.1,Steam generators and parts thereof,,,25301
25.30.11,Steam or other vapour generating boilers; super-heated water boilers,,,253011
25.30.12,Auxiliary plant for use with boilers; condensers for steam or other vapour power units,,,253012
25.30.13,Parts of steam generators,,,253013
25.30.2,Nuclear reactors and parts thereof,,,25302
25.30.21,"Nuclear reactors, except isotope separators",,,253021
25.30.22,"Parts of nuclear reactors, except isotope separators",,,253022
25.30.9,"Sub-contracted operations as part of manufacturing of steam generators, except central heating boilers",,"This category excludes:
- sub-contracted operations as part of manufacturing of central heating radiators and boilers, see 25.21.99",25309
25.30.99,"Sub-contracted operations as part of manufacturing of steam generators, except central heating boilers",,"This subcategory excludes:
- sub-contracted operations as part of manufacturing of central heating radiators and boilers, see 25.21.99",253099
25.4,Weapons and ammunition,,,254
25.40,Weapons and ammunition,,,2540
25.40.1,Weapons and ammunition and parts thereof,,,25401
25.40.11,"Military weapons, other than revolvers, pistols and the like",,,254011
25.40.12,"Revolvers, pistols, non-military firearms and similar devices",,,254012
25.40.13,"Bombs, missiles and similar munitions of war; cartridges, other ammunition and projectiles and parts thereof",,,254013
25.40.14,Parts of military weapons and other arms,,,254014
25.40.9,Sub-contracted operations as part of manufacturing of weapons and ammunition,,,25409
25.40.99,Sub-contracted operations as part of manufacturing of weapons and ammunition,,,254099
25.5,"Forging, pressing, stamping and roll-forming services of metal; powder metallurgy",,,255
25.50,"Forging, pressing, stamping and roll-forming services of metal; powder metallurgy",,,2550
25.50.1,"Forging, pressing, stamping and roll forming services of metal",,,25501
25.50.11,Forging services of metal,,,255011
25.50.12,Stamping services of metal,"This subcategory includes:
- stamping services of non-ferrous metals, from drawings",,255012
25.50.13,Other forming services of metal,,,255013
25.50.2,Powder metallurgy,,,25502
25.50.20,Powder metallurgy,"This subcategory includes:
- production services of metal objects directly from metal powders by heat treatment (sintering) or under pressure
- production services of grinding or cutting parts made of hard metallic carbides",,255020
25.6,Treatment and coating services of metals; machining,,,256
25.61,Treatment and coating services of metals,,,2561
25.61.1,Coating services of metal,,,25611
25.61.11,Metallic coating services of metal,"This subcategory includes:
- metallic coating services by immersion in molten metals
- metallic coating services by thermal spraying
- metallic coating services in zinc, by electrolysis and chemical treatment
- coating services in other metals (nickel, copper, chromium etc.), by electrolysis and chemical treatment",,256111
25.61.12,Non-metallic coating services of metal,"This subcategory includes:
- plastic coating processes services
- other coatings services (phosphating, enamelling etc.)",,256112
25.61.2,Other treatment services of metal,,,25612
25.61.21,"Heat treatment services of metal, other than metallic coating",,,256121
25.61.22,Other surface treatment services of metal,"This subcategory includes:
- painting, varnishing services
- anodising services
- vapour deposition services
- other metallic surface treatment services","This subcategory excludes:
- vacuum coating services of plastic parts with metal, see 22.29.91",256122
25.62,Machining services,,,2562
25.62.1,Turning services of metal parts,,,25621
25.62.10,Turning services of metal parts,"This subcategory includes:
- production services of turned metal parts",,256210
25.62.2,Other machining services,,,25622
25.62.20,Other machining services,"This subcategory includes:
- general mechanical engineering services e.g., boring, milling, eroding, planing, lapping, broaching, levelling, sawing, grinding, sharpening, welding, splicing etc.
- cutting of metal work pieces with laser beam
- grinding and sharpening of metal work pieces, incl. polishing
- forging work unless part of production
- art metalworking, unless part of production
- bending reinforcing steel
- inscribing on metal work pieces with laser beam",,256220
25.7,"Cutlery, tools and general hardware",,,257
25.71,Cutlery,,,2571
25.71.1,Cutlery,,,25711
25.71.11,Knives (except for machines) and scissors and blades thereof,,,257111
25.71.12,"Razors and razor blades, including razor blade blanks in strips",,,257112
25.71.13,Other articles of cutlery; manicure or pedicure sets and instruments,,,257113
25.71.14,"Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware",,,257114
25.71.15,"Swords, cutlasses, bayonets, lances and similar arms and parts thereof",,,257115
25.71.9,Sub-contracted operations as part of manufacturing of cutlery,,,25719
25.71.99,Sub-contracted operations as part of manufacturing of cutlery,,,257199
25.72,Locks and hinges,,,2572
25.72.1,Locks and hinges,,,25721
25.72.11,"Padlocks, locks used for motor vehicles and for furniture, of base metal",,,257211
25.72.12,"Other locks, of base metal",,,257212
25.72.13,"Clasps and frames with clasps, incorporating locks; parts",,,257213
25.72.14,"Hinges, mountings, fittings and similar articles, suitable for motor vehicles, doors, windows, furniture and the like, of base metal",,,257214
25.72.9,Sub-contracted operations as part of manufacturing of locks and hinges,,,25729
25.72.99,Sub-contracted operations as part of manufacturing of locks and hinges,,,257299
25.73,Tools,,,2573
25.73.1,"Hand tools of a kind used in agriculture, horticulture or forestry",,,25731
25.73.10,"Hand tools of a kind used in agriculture, horticulture or forestry",,,257310
25.73.2,Hand saws; blades for saws of all kinds,,,25732
25.73.20,Hand saws; blades for saws of all kinds,,,257320
25.73.3,Other hand tools,,,25733
25.73.30,Other hand tools,,,257330
25.73.4,"Interchangeable tools for hand tools, whether or not power-operated, or for machine tools",,,25734
25.73.40,"Interchangeable tools for hand tools, whether or not power-operated, or for machine tools",,,257340
25.73.5,Moulds; moulding boxes for metal foundry; mould bases; moulding patterns,,,25735
25.73.50,Moulds; moulding boxes for metal foundry; mould bases; moulding patterns,,,257350
25.73.6,Other tools,,,25736
25.73.60,Other tools,,,257360
25.73.9,Sub-contracted operations as part of manufacturing of tools,,,25739
25.73.99,Sub-contracted operations as part of manufacturing of tools,,,257399
25.9,Other fabricated metal products,,,259
25.91,Steel drums and similar containers,,,2591
25.91.1,Steel drums and similar containers,,,25911
25.91.11,"Tanks, casks, drums, cans, boxes and similar containers, for any material (excluding gas), of iron or steel, of a capacity ≥ 50 l but ≤ 300 l, not fitted with mechanical or thermal equipment",,,259111
25.91.12,"Tanks, casks, drums, cans (except those to be closed by soldering or crimping), boxes and similar containers, for any material (excluding gas), of iron or steel, of a capacity < 50 l, not fitted with mechanical or thermal equipment",,"This subcategory excludes:
- cans, of iron or steel, to be closed by soldering or crimping, see 25.92.11",259112
25.91.9,Sub-contracted operations as part of manufacturing of steel drums and similar containers,,,25919
25.91.99,Sub-contracted operations as part of manufacturing of steel drums and similar containers,,,259199
25.92,Light metal packaging,,,2592
25.92.1,Light metal packaging,,,25921
25.92.11,"Cans, of iron or steel, to be closed by soldering or crimping, of a capacity < 50 l",,,259211
25.92.12,"Aluminium casks, drums, cans, boxes and similar containers, for any material (excluding gas), of a capacity ≤ 300 l",,,259212
25.92.13,"Crown corks and stoppers, caps and lids, of base metal",,,259213
25.92.9,Sub-contracted operations as part of manufacturing of light metal packaging,,,25929
25.92.99,Sub-contracted operations as part of manufacturing of light metal packaging,,,259299
25.93,"Wire products, chain and springs",,,2593
25.93.1,"Wire products, chain and springs",,,25931
25.93.11,"Stranded wire, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated",,,259311
25.93.12,"Barbed wire, of iron or steel; stranded wire, cables, plaited bands and the like, of copper or aluminium, not electrically insulated",,,259312
25.93.13,"Cloth, grills, netting and fencing, of iron, steel or copper wire; expanded metal, of iron, steel or copper",,,259313
25.93.14,"Nails, tacks, drawing pins, staples and similar articles",,,259314
25.93.15,"Wire, rods, tubes, plates, electrodes, coated or cored with flux material",,,259315
25.93.16,"Springs and leaves for springs, of iron or steel; copper springs",,,259316
25.93.17,Chain (except articulated link chain) and parts thereof,,"This subcategory excludes:
- articulated link chain, of iron or steel, see 28.15.21",259317
25.93.18,"Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles for use in the hand, of iron or steel; safety pins and other pins of iron or steel n.e.c.",,,259318
25.93.9,"Sub-contracted operations as part of manufacturing of wire products, chain and springs",,,25939
25.93.99,"Sub-contracted operations as part of manufacturing of wire products, chain and springs",,,259399
25.94,Fasteners and screw machine products,,,2594
25.94.1,Fasteners and screw machine products,,,25941
25.94.11,"Threaded fasteners, of iron or steel, n.e.c.",,,259411
25.94.12,"Non-threaded fasteners, of iron or steel, n.e.c.",,,259412
25.94.13,"Non-threaded and threaded fasteners, of copper",,,259413
25.94.9,Sub-contracted operations as part of manufacturing of fasteners and screw machine products,,,25949
25.94.99,Sub-contracted operations as part of manufacturing of fasteners and screw machine products,,,259499
25.99,Other fabricated metal products n.e.c.,,,2599
25.99.1,Metal articles for bathroom and kitchen,,,25991
25.99.11,"Sinks, wash-basins, baths and other sanitary ware, and parts thereof, of iron, steel, copper or aluminium",,,259911
25.99.12,"Table, kitchen or household articles and parts thereof, of iron, steel, copper or aluminium",,,259912
25.99.2,Other articles of base metal,,,25992
25.99.21,"Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal",,,259921
25.99.22,"Paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture",,,259922
25.99.23,"Fittings for loose-leaf binders or files, letter clips and similar office articles, and staples in strips, of base metal",,,259923
25.99.24,"Statuettes and other ornaments and photograph, picture or similar frames and mirrors, of base metal",,,259924
25.99.25,"Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing, footwear, awnings, handbags, travel goods or other made-up articles; tubular or bifurcated rivets, of base metal; beads and spangles of base metal",,,259925
25.99.26,Ships' or boats' propellers and blades thereof,,,259926
25.99.29,Other articles of base metal n.e.c.,,,259929
25.99.9,Sub-contracted operations as part of manufacturing of other fabricated metal products n.e.c.,,,25999
25.99.99,Sub-contracted operations as part of manufacturing of other fabricated metal products n.e.c.,,,259999
26,"Computer, electronic and optical products",,,26
26.1,Electronic components and boards,,,261
26.11,Electronic components,,,2611
26.11.1,"Thermionic, cold cathode or photo-cathode valves and tubes, including cathode ray tubes",,,26111
26.11.11,Cathode-ray television picture tubes; television camera tubes; other cathode-ray tubes,,,261111
26.11.12,"Magnetrons, klystrons, microwave tubes and other valve tubes",,,261112
26.11.2,Diodes and transistors,,,26112
26.11.21,"Diodes; transistors; thyristors, diacs and triacs",,,261121
26.11.22,Semiconductor devices; light-emitting diodes; mounted piezo-electric crystals; parts thereof,,,261122
26.11.3,Electronic integrated circuits,,,26113
26.11.30,Electronic integrated circuits,,,261130
26.11.4,Parts of electronic valves and tubes and of other electronic components n.e.c.,,,26114
26.11.40,Parts of electronic valves and tubes and of other electronic components n.e.c.,,,261140
26.11.5,Bare printed circuit boards,,,26115
26.11.50,Bare printed circuit boards,,,261150
26.11.9,Services connected with manufacturing of electronic integrated circuits; sub-contracted operations as part of manufacturing of electronic components,,,26119
26.11.91,Services connected with manufacturing of electronic integrated circuits,"This subcategory includes:
- assembly services of micro assemblies on integrated circuits",,261191
26.11.99,Sub-contracted operations as part of manufacturing of electronic components,,,261199
26.12,Loaded electronic boards,,,2612
26.12.1,Loaded printed circuits,,,26121
26.12.10,Loaded printed circuits,,,261210
26.12.2,"Sound, video, network and similar cards for automatic data processing machines",,,26122
26.12.20,"Sound, video, network and similar cards for automatic data processing machines",,,261220
26.12.3,Smart cards,,,26123
26.12.30,Smart cards,,,261230
26.12.9,Services connected with printing of circuits; sub-contracted operations as part of manufacturing of loaded electronic boards,,,26129
26.12.91,Services connected with printing of circuits and micro assembling on printed circuits,"This subcategory includes:
- assembly services of micro assemblies on printed circuits
- etching, coating by varnish and by vapour deposition of printed circuits and semiconductors",,261291
26.12.99,Sub-contracted operations as part of manufacturing of loaded electronic boards,,,261299
26.2,Computers and peripheral equipment,,,262
26.20,Computers and peripheral equipment,,,2620
26.20.1,Computing machinery and parts and accessories thereof,,,26201
26.20.11,"Portable automatic data processing machines weighing ≤ 10 kg, such as laptop and notebook computers; personal digital assistants and similar computers",,,262011
26.20.12,"Point-of-sale terminals, ATMs and similar machines capable of being connected to a data processing machine or network",,,262012
26.20.13,"Digital automatic data processing machines, comprising in the same housing at least a central processing unit and an input and an output unit, whether or not combined",,,262013
26.20.14,Digital automatic data processing machines presented in the form of systems,,,262014
26.20.15,"Other digital automatic data processing machines, whether or not containing in the same housing one or two of the following types of units: storage units, input units, output units",,,262015
26.20.16,"Input or output units, whether or not containing storage units in the same housing",,,262016
26.20.17,"Monitors and projectors, principally used in an automatic data processing system",,,262017
26.20.18,"Units performing two or more of the following functions: printing, scanning, copying, faxing",,,262018
26.20.2,Storage units and other storage devices,,,26202
26.20.21,Storage units,,,262021
26.20.22,Solid-state non-volatile storage devices,,,262022
26.20.3,Other units of automatic data processing machines,,,26203
26.20.30,Other units of automatic data processing machines,,,262030
26.20.4,Parts and accessories of computing machines,,,26204
26.20.40,Parts and accessories of computing machines,,,262040
26.20.9,Computers and peripheral equipment manufacturing services; sub-contracted operations as part of manufacturing of computers and peripheral equipment,,,26209
26.20.91,Computers and peripheral equipment manufacturing services,,,262091
26.20.99,Sub-contracted operations as part of manufacturing of computers and peripheral equipment,,,262099
26.3,Communication equipment,,,263
26.30,Communication equipment,,,2630
26.30.1,Radio or television transmission apparatus; television cameras,,,26301
26.30.11,Transmission apparatus incorporating reception apparatus,,,263011
26.30.12,Transmission apparatus not incorporating reception apparatus,,,263012
26.30.13,Television cameras,,,263013
26.30.2,Electrical apparatus for line telephony or line telegraphy; videophones,,,26302
26.30.21,Line telephone sets with cordless handsets,,,263021
26.30.22,Telephones for cellular networks or for other wireless networks,,,263022
26.30.23,"Other telephone sets and apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network)",,,263023
26.30.3,Parts of electrical telephonic or telegraphic apparatus,,,26303
26.30.30,Parts of electrical telephonic or telegraphic apparatus,,,263030
26.30.4,Aerials and aerial reflectors of all kind and parts thereof; parts of radio and television transmission apparatus and television cameras,,,26304
26.30.40,Aerials and aerial reflectors of all kind and parts thereof; parts of radio and television transmission apparatus and television cameras,,,263040
26.30.5,Burglar or fire alarms and similar apparatus,,,26305
26.30.50,Burglar or fire alarms and similar apparatus,,,263050
26.30.6,Parts of burglar or fire alarms and similar apparatus,,,26306
26.30.60,Parts of burglar or fire alarms and similar apparatus,,,263060
26.30.9,Sub-contracted operations as part of manufacturing of communication equipment,,,26309
26.30.99,Sub-contracted operations as part of manufacturing of communication equipment,,,263099
26.4,Consumer electronics,,,264
26.40,Consumer electronics,,,2640
26.40.1,Radio broadcast receivers,,,26401
26.40.11,"Radio broadcast receivers (except of a kind used in motor vehicles), whether or not combined with sound recording or reproducing apparatus or a clock",,"This subcategory excludes:
- radio broadcast receivers not capable of operating without an external source of power, of a kind used in motor vehicles, see 26.40.12",264011
26.40.12,"Radio broadcast receivers not capable of operating without an external source of power, of a kind used in motor vehicles",,,264012
26.40.2,"Television receivers, whether or not combined with radio-broadcast receivers or sound or video recording or reproduction apparatus",,,26402
26.40.20,"Television receivers, whether or not combined with radio-broadcast receivers or sound or video recording or reproduction apparatus",,,264020
26.40.3,Apparatus for sound and video recording and reproducing,,,26403
26.40.31,"Turntables, record-players, cassette-players and other sound reproducing apparatus",,,264031
26.40.32,Magnetic tape recorders and other sound recording apparatus,,,264032
26.40.33,Video camera recorders and other video recording or reproducing apparatus,,,264033
26.40.34,"Monitors and projectors, not incorporating television reception apparatus and not principally used in an automatic data processing system",,,264034
26.40.4,"Microphones, loudspeakers, reception apparatus for radio-telephony or telegraphy",,,26404
26.40.41,Microphones and stands thereof,,,264041
26.40.42,"Loudspeakers; headphones, earphones and combined microphone/speaker sets",,,264042
26.40.43,Audio-frequency electric amplifiers; electric sound amplifier sets,,,264043
26.40.44,Reception apparatus for radio-telephony or radio-telegraphy n.e.c.,,,264044
26.40.5,Parts of sound and video equipment,,,26405
26.40.51,Parts and accessories of sound and video equipment,,,264051
26.40.52,Parts of radio receivers and transmitters,,,264052
26.40.6,Video game consoles (used with a television receiver or having a self-contained screen) and other games of skill or chance with an electronic display,,,26406
26.40.60,Video game consoles (used with a television receiver or having a self-contained screen) and other games of skill or chance with an electronic display,,,264060
26.40.9,Sub-contracted operations as part of manufacturing of consumer electronics,,,26409
26.40.99,Sub-contracted operations as part of manufacturing of consumer electronics,,,264099
26.5,"Measuring, testing and navigating equipment; watches and clocks",,,265
26.51,"Measuring, testing and navigating equipment",,,2651
26.51.1,"Navigational, meteorological, geophysical and similar instruments and appliances",,,26511
26.51.11,Direction-finding compasses; other navigational instruments and appliances,"This subcategory includes:
- navigational instruments and appliances for services, such as the global positioning system (GPS) and Galileo",,265111
26.51.12,"Theodolites and tachymetres (tachometers); other surveying, hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances",,"This subcategory excludes:
- rangefinders, see 26.70.24",265112
26.51.2,Radar apparatus and radio navigational aid apparatus,,,26512
26.51.20,Radar apparatus and radio navigational aid apparatus,,,265120
26.51.3,"Precision balances; instruments for drawing, calculating, measuring length and the like",,,26513
26.51.31,Balances of a sensitivity of 5 cg or better,,,265131
26.51.32,"Drafting tables and machines and other drawing, marking-out or mathematical calculating instruments",,,265132
26.51.33,"Instruments for measuring length, for use in the hand (including micrometers and callipers) n.e.c.",,,265133
26.51.4,Instruments for measuring electrical quantities or ionising radiations,,,26514
26.51.41,Instruments and apparatus for measuring or detecting ionising radiations,,,265141
26.51.42,Cathode-ray oscilloscopes and cathode-ray oscillographs,,,265142
26.51.43,Instruments for measuring electrical quantities without a recording device,,,265143
26.51.44,Instruments and apparatus for telecommunications,,,265144
26.51.45,Instruments and apparatus for measuring or checking electrical quantities n.e.c.,,,265145
26.51.5,Instrument for checking other physical characteristics,,,26515
26.51.51,"Hydrometers, thermometers, pyrometers, barometers, hygrometers and psychrometers",,,265151
26.51.52,"Instruments for measuring or checking the flow, level, pressure or other variables of liquids and gases",,,265152
26.51.53,Instruments and apparatus for physical or chemical analysis n.e.c.,,"This subcategory excludes:
- light meters, see 26.70.24",265153
26.51.6,"Other measuring, checking and testing instruments and appliances",,,26516
26.51.61,Microscopes (except optical microscopes) and diffraction apparatus,,"This subcategory excludes:
- optical microscopes, see 26.70.22",265161
26.51.62,Machines and appliances for testing the mechanical properties of materials,,,265162
26.51.63,"Gas, liquid or electricity supply or production meters",,,265163
26.51.64,"Revolution and production counters, taximeters; speed indicators and tachometers",,"This subcategory excludes:
- stroboscopes, see 26.70.24",265164
26.51.65,"Automatic regulating or controlling instruments and apparatus, hydraulic or pneumatic",,,265165
26.51.66,"Measuring or checking instruments, appliances and machines n.e.c.",,"This subcategory excludes:
- profile projectors and optical instruments and appliances n.e.c., see 26.70.24",265166
26.51.7,"Thermostats, manostats and other automatic regulating or controlling instruments and apparatus",,,26517
26.51.70,"Thermostats, manostats and other automatic regulating or controlling instruments and apparatus",,,265170
26.51.8,"Parts and accessories for measuring, testing and navigating equipment",,,26518
26.51.81,Parts of radar apparatus and radio navigational aid apparatus,,,265181
26.51.82,"Parts and accessories for the goods of 26.51.12, 26.51.32, 26.51.33, 26.51.4 and 26.51.5; microtomes; parts n.e.c.",,,265182
26.51.83,Parts and accessories of microscopes (other than optical) and of diffraction apparatus,,,265183
26.51.84,Parts and accessories for the goods of 26.51.63 and 26.51.64,,,265184
26.51.85,"Parts and accessories of instruments and apparatus of 26.51.65, 26.51.66 and 26.51.70",,,265185
26.51.86,Parts and accessories of instruments and apparatus of 26.51.11 and 26.51.62,,,265186
26.51.9,"Sub-contracted operations as part of manufacturing of measuring, testing and navigating equipment",,,26519
26.51.99,"Sub-contracted operations as part of manufacturing of measuring, testing and navigating equipment",,,265199
26.52,Watches and clocks,,,2652
26.52.1,"Watches and clocks, except movements and parts",,"This category excludes:
- watch and clock movements, see 26.52.21",26521
26.52.11,"Wrist-watches, pocket-watches, with case of precious metal or of metal clad with precious metal",,,265211
26.52.12,"Other wrist-watches, pocket-watches and other watches, including stop-watches",,,265212
26.52.13,Instrument panel clocks and clocks of a similar type for vehicles,,,265213
26.52.14,Clocks with watch movements; alarm clocks and wall clocks; other clocks,,,265214
26.52.2,Watch and clock movements and parts,,,26522
26.52.21,Watch and clock movements,,,265221
26.52.22,Watch and clock cases and parts thereof,,,265222
26.52.23,Other clock and watch parts,,,265223
26.52.24,"Time-registers, time-recorders, parking meters; time switches with clock or watch movement",,,265224
26.52.9,Sub-contracted operations as part of manufacturing of watches and clocks,,,26529
26.52.99,Sub-contracted operations as part of manufacturing of watches and clocks,,,265299
26.6,"Irradiation, electromedical and electrotherapeutic equipment",,,266
26.60,"Irradiation, electromedical and electrotherapeutic equipment",,,2660
26.60.1,"Irradiation, electromedical and electrotherapeutic equipment",,,26601
26.60.11,"Apparatus based on the use of X-rays or of alpha, beta or gamma radiations",,,266011
26.60.12,Electro-diagnostic apparatus used in medical science,,,266012
26.60.13,"Ultra-violet or infra-red ray apparatus, used in medical, surgical, dental or veterinary sciences",,,266013
26.60.14,Pacemakers; hearing aids,,,266014
26.60.9,"Medical instrument manufacturing services; sub-contracted operations as part of manufacturing of irradiation, electromedical and electrotherapeutic equipment",,,26609
26.60.91,Medical instrument manufacturing services,,,266091
26.60.99,"Sub-contracted operations as part of manufacturing of irradiation, electromedical and electrotherapeutic equipment",,,266099
26.7,Optical instruments and photographic equipment,,,267
26.70,Optical instruments and photographic equipment,,,2670
26.70.1,Photographic equipment and parts thereof,,,26701
26.70.11,"Objective lenses for cameras, projectors or photographic enlargers or reducers",,,267011
26.70.12,"Cameras for preparing printing plates or cylinders; cameras for recording documents on microfilm, microfiche and the like",,,267012
26.70.13,Digital cameras,,,267013
26.70.14,Instant print cameras and other cameras,,,267014
26.70.15,Cinematographic cameras,,,267015
26.70.16,Cinematographic projectors,,,267016
26.70.19,Other photographic equipment; parts and accessories of photographic equipment,"This subcategory includes:
- slide projectors
- microfiche readers
- photographic enlargers and reducers
- photographic flashlights",,267019
26.70.2,Other optical instruments and parts thereof,,,26702
26.70.21,"Sheets and plates of polarising material; lenses, prisms, mirrors and other optical elements (except of glass not optically worked), whether or not mounted, other than for cameras, projectors or photographic enlargers or reducers",,"This subcategory excludes:
- glasses for spectacles, not optically worked, see 23.19.22",267021
26.70.22,"Binoculars, monoculars and other optical telescopes; other astronomical instruments; optical microscopes",,,267022
26.70.23,"Liquid crystal devices; lasers, except laser diodes; other optical appliances and instruments n.e.c.",,,267023
26.70.24,Optical measuring and checking devices and instruments,,,267024
26.70.25,"Parts and accessories of binoculars, monoculars and other optical telescopes, of other astronomical instruments, and of optical microscopes",,,267025
26.70.26,"Parts and accessories of liquid crystal devices, lasers (except laser diodes), other optical appliances and instruments n.e.c.",,,267026
26.70.9,Sub-contracted operations as part of manufacturing of optical instruments and photographic equipment,,,26709
26.70.99,Sub-contracted operations as part of manufacturing of optical instruments and photographic equipment,,,267099
26.8,Magnetic and optical media,,,268
26.80,Magnetic and optical media,,,2680
26.80.1,Magnetic and optical media,,,26801
26.80.11,"Magnetic media, not recorded, except cards with a magnetic stripe",,"This subcategory excludes:
- cards with a magnetic stripe, see 26.80.14",268011
26.80.12,"Optical media, not recorded",,,268012
26.80.13,"Other recording media, including matrices and masters for the production of disks",,,268013
26.80.14,Cards with a magnetic stripe,,,268014
26.80.9,Sub-contracted operations as part of manufacturing of magnetic and optical media,,,26809
26.80.99,Sub-contracted operations as part of manufacturing of magnetic and optical media,,,268099
27,Electrical equipment,,,27
27.1,"Electric motors, generators, transformers and electricity distribution and control apparatus",,,271
27.11,"Electric motors, generators and transformers",,,2711
27.11.1,"Motors of an output ≤ 37,5 W; other DC motors; DC generators",,,27111
27.11.10,"Motors of an output ≤ 37,5 W; other DC motors; DC generators",,,271110
27.11.2,"Universal AC/DC motors of an output > 37,5 W; other AC motors; AC generators (alternators)",,,27112
27.11.21,"Universal AC/DC motors of an output > 37,5 W",,,271121
27.11.22,"AC motors, single-phase",,,271122
27.11.23,"AC motors, multi-phase, of an output ≤ 750 W",,,271123
27.11.24,"AC motors, multi-phase, of an output > 750 W but ≤ 75 kW",,,271124
27.11.25,"AC motors, multi-phase, of an output > 75 kW",,,271125
27.11.26,AC generators (alternators),,,271126
27.11.3,Electric generating sets and rotary converters,,,27113
27.11.31,Generating sets with compression-ignition internal combustion piston engines,,,271131
27.11.32,Generating sets with spark-ignition engines; other generating sets; electric rotary converters,,,271132
27.11.4,Electrical transformers,,,27114
27.11.41,Liquid dielectric transformers,,,271141
27.11.42,"Other transformers, having a power handling capacity ≤ 16 kVA",,,271142
27.11.43,"Other transformers, having a power handling capacity > 16 kVA",,,271143
27.11.5,Ballasts for discharge lamps or tubes; other inductors,,,27115
27.11.50,Ballasts for discharge lamps or tubes; other inductors,,"This subcategory excludes:
- inverters, rectifiers, converters, see 27.90.41",271150
27.11.6,"Parts of electrical motors, generators and transformers",,,27116
27.11.61,Parts suitable for electrical motors and generators,,,271161
27.11.62,"Parts of transformers, inductors and static converters",,,271162
27.11.9,"Sub-contracted operations as part of manufacturing of electric motors, generators and transformers",,,27119
27.11.99,"Sub-contracted operations as part of manufacturing of electric motors, generators and transformers",,,271199
27.12,Electricity distribution and control apparatus,,,2712
27.12.1,"Electrical apparatus for switching or protecting electrical circuits, for a voltage > 1 000 V",,,27121
27.12.10,"Electrical apparatus for switching or protecting electrical circuits, for a voltage > 1 000 V",,"This subcategory excludes:
- surge suppressors, for a voltage > 1.000 V (except for distribution level voltage), see 27.90.43",271210
27.12.2,"Electrical apparatus for switching or protecting electrical circuits, for a voltage ≤ 1 000 V",,,27122
27.12.21,"Fuses, for a voltage ≤ 1 000 V",,,271221
27.12.22,"Automatic circuit breakers, for a voltage ≤ 1 000 V",,,271222
27.12.23,"Apparatus for protecting electrical circuits n.e.c., for a voltage ≤ 1 000 V",,,271223
27.12.24,"Relays, for a voltage ≤ 1 000 V",,,271224
27.12.3,Boards,,,27123
27.12.31,"Boards and other bases, equipped with electrical switching or protecting apparatus, for a voltage ≤ 1 000 V",,,271231
27.12.32,"Boards and other bases, equipped with electrical switching or protecting apparatus, for a voltage > 1 000 V",,,271232
27.12.4,Parts of electricity distribution or control apparatus,,,27124
27.12.40,Parts of electricity distribution or control apparatus,,,271240
27.12.9,Sub-contracted operations as part of manufacturing of electricity distribution and control apparatus,,,27129
27.12.99,Sub-contracted operations as part of manufacturing of electricity distribution and control apparatus,,,271299
27.2,Batteries and accumulators,,,272
27.20,Batteries and accumulators,,,2720
27.20.1,Primary cells and primary batteries and parts thereof,,,27201
27.20.11,Primary cells and primary batteries,,,272011
27.20.12,Parts of primary cells and primary batteries,,,272012
27.20.2,Electric accumulators and parts thereof,,,27202
27.20.21,Lead-acid accumulators for starting piston engines,,,272021
27.20.22,"Lead-acid accumulators, excluding for starting piston engines",,"This subcategory excludes:
- lead-acid accumulators for starting piston engines, see 27.20.21",272022
27.20.23,"Nickel-cadmium, nickel metal hydride, lithium-ion, lithium polymer, nickel-iron and other electric accumulators",,,272023
27.20.24,Parts of electric accumulators including separators,,,272024
27.20.9,Sub-contracted operations as part of manufacturing of batteries and accumulators,,,27209
27.20.99,Sub-contracted operations as part of manufacturing of batteries and accumulators,,,272099
27.3,Wiring and wiring devices,,,273
27.31,Fibre optic cables,,,2731
27.31.1,Fibre optic cables,,,27311
27.31.11,Optical fibre cables made up of individually sheathed fibres,,,273111
27.31.12,Optical fibres and optical fibre bundles; optical fibre cables (except those made up of individually sheathed fibres),,"This subcategory excludes:
- optical fibre cables made up of individually sheathed fibres, see 27.31.11",273112
27.31.9,Sub-contracted operations as part of manufacturing of fibre optic cables,,,27319
27.31.99,Sub-contracted operations as part of manufacturing of fibre optic cables,,,273199
27.32,Other electronic and electric wires and cables,,,2732
27.32.1,Other electronic and electric wires and cables,,,27321
27.32.11,Insulated winding wire,,,273211
27.32.12,Coaxial cable and other coaxial electric conductors,,,273212
27.32.13,"Other electric conductors, for a voltage ≤ 1 000 V",,"This subcategory excludes:
- appliance cords, extension cords, and other electrical cord sets with insulated wire and connectors, see 27.90.44",273213
27.32.14,"Other electric conductors, for a voltage > 1 000 V",,,273214
27.32.9,Sub-contracted operations as part of manufacturing of other electronic and electric wires and cables,,,27329
27.32.99,Sub-contracted operations as part of manufacturing of other electronic and electric wires and cables,,,273299
27.33,Wiring devices,,,2733
27.33.1,Wiring devices,,,27331
27.33.11,"Switches, for a voltage ≤ 1 000 V",,,273311
27.33.12,"Lamp-holders, for a voltage ≤ 1 000 V",,,273312
27.33.13,"Plugs, sockets and other apparatus for switching or protecting electrical circuits n.e.c.",,,273313
27.33.14,Electrical insulating fittings of plastics,,,273314
27.33.9,Sub-contracted operations as part of manufacturing of wiring devices,,,27339
27.33.99,Sub-contracted operations as part of manufacturing of wiring devices,,,273399
27.4,Electric lighting equipment,,,274
27.40,Electric lighting equipment,,,2740
27.40.1,Electric filament or discharge lamps; arc lamps,,,27401
27.40.11,Sealed beam lamp units,,,274011
27.40.12,"Tungsten halogen filament lamps, excluding ultraviolet or infra-red lamps",,"This subcategory excludes:
- ultra-violet or infra-red lamps, see 27.40.15",274012
27.40.13,Filament lamps of a power ≤ 200 W and for a voltage > 100 V n.e.c.,,,274013
27.40.14,Filament lamps n.e.c.,,,274014
27.40.15,Discharge lamps; ultra-violet or infra-red lamps; arc lamps,,,274015
27.40.2,Lamps and lighting fittings,,,27402
27.40.21,"Portable electric lamps worked by dry batteries, accumulators, magnetos",,,274021
27.40.22,"Electric table, desk, bedside or floor-standing lamps",,,274022
27.40.23,Non-electrical lamps and lighting fittings,,,274023
27.40.24,"Illuminated signs, illuminated name-plates and the like",,,274024
27.40.25,Chandeliers and other electric ceiling or wall lighting fittings,,,274025
27.40.3,Other lamps and lighting fittings,,,27403
27.40.30,Other lamps and lighting fittings,,"This subcategory excludes:
- photographic flashlights and flashlight apparatus, see 26.70.19",274030
27.40.4,Parts for lamps and lighting equipment,,,27404
27.40.41,Parts for filament or discharge lamps,,,274041
27.40.42,Parts of lamps and lighting fittings,,,274042
27.40.9,Sub-contracted operations as part of manufacturing of electric lighting equipment,,,27409
27.40.99,Sub-contracted operations as part of manufacturing of electric lighting equipment,,,274099
27.5,Domestic appliances,,,275
27.51,Electric domestic appliances,,,2751
27.51.1,Refrigerators and freezers; washing machines; electric blankets; fans,,,27511
27.51.11,"Refrigerators and freezers, of the household type",,,275111
27.51.12,"Dish washing machines, of the household type",,,275112
27.51.13,"Cloth washing and drying machines, of the household type",,,275113
27.51.14,Electric blankets,,,275114
27.51.15,Fans and ventilating or recycling hoods of the domestic type,,,275115
27.51.2,Other electrical domestic appliances n.e.c.,,,27512
27.51.21,"Electro-mechanical domestic appliances, with self-contained electric motor",,,275121
27.51.22,"Shavers, hair-removing appliances and hair clippers, with self-contained electric motor",,,275122
27.51.23,Electro-thermic hair-dressing or hand-drying apparatus; electric smoothing irons,,,275123
27.51.24,Other electro-thermic appliances,,,275124
27.51.25,Electrical instantaneous or storage water heaters and immersion heaters,,,275125
27.51.26,Electric space heating apparatus and electric soil heating apparatus,,,275126
27.51.27,Microwave ovens,,,275127
27.51.28,"Other ovens; cookers, cooking plates, boiling rings; grillers, roasters",,,275128
27.51.29,Electric heating resistors,,,275129
27.51.3,Parts of electric domestic appliances,,,27513
27.51.30,Parts of electric domestic appliances,,,275130
27.51.9,Sub-contracted operations as part of manufacturing of electric domestic appliances,,,27519
27.51.99,Sub-contracted operations as part of manufacturing of electric domestic appliances,,,275199
27.52,Non-electric domestic appliances,,,2752
27.52.1,"Domestic cooking and heating equipment, non-electric",,,27521
27.52.11,"Domestic cooking appliances and plate warmers, of iron or steel or of copper, non electric",,,275211
27.52.12,"Other domestic appliances, for gas fuel or for both gas and other fuels, for liquid fuel or for solid fuel",,,275212
27.52.13,"Air heaters or hot air distributors n.e.c., of iron or steel, non-electric",,,275213
27.52.14,"Water heaters, instantaneous or storage, non-electric",,,275214
27.52.2,"Parts of stoves, cookers, plate warmers and similar non-electric domestic appliances",,,27522
27.52.20,"Parts of stoves, cookers, plate warmers and similar non-electric domestic appliances",,,275220
27.52.9,Sub-contracted operations as part of manufacturing of non-electric domestic appliances,,,27529
27.52.99,Sub-contracted operations as part of manufacturing of non-electric domestic appliances,,,275299
27.9,Other electrical equipment,,,279
27.90,Other electrical equipment,,,2790
27.90.1,Other electrical equipment and parts thereof,,,27901
27.90.11,Electrical machines and apparatus having individual functions,,"This subcategory excludes:
- accumulator chargers, see 27.11.50",279011
27.90.12,Electrical insulators; insulating fittings for electrical machines or equipment; electrical conduit tubing,,,279012
27.90.13,Carbon electrodes and other articles of graphite or other carbon for electrical purposes,,,279013
27.90.2,Indicator panels with liquid crystal devices or light emitting diodes; electric sound or visual signalling apparatus,,,27902
27.90.20,Indicator panels with liquid crystal devices or light emitting diodes; electric sound or visual signalling apparatus,,,279020
27.90.3,"Electrical soldering, brazing and welding tools, surface tempering and hot spraying machines and apparatus",,,27903
27.90.31,"Electrical machinery and apparatus for soldering, brazing or welding; electric machines and apparatus for hot spraying of metals or sintered metal carbides",,,279031
27.90.32,"Parts of electrical machinery and apparatus for soldering, brazing or welding; electric machines and apparatus for hot spraying of metals or sintered metal carbides",,,279032
27.90.33,Parts of other electrical equipment; electrical parts of machinery or apparatus n.e.c.,,,279033
27.90.4,Other electrical equipment n.e.c.,,,27904
27.90.41,"Inverters, rectifiers, converters",,,279041
27.90.42,Fuel cells,,,279042
27.90.43,"Surge suppressors, for a voltage > 1.000 V",,,279043
27.90.44,"Appliance cords, extension cords, and other electrical cord sets with insulated wire and connectors",,,279044
27.90.45,Electro-magnets; electro-magnetic couplings and brakes; electro-magnetic lifting heads; electrical particle accelerators; electrical signal generators and other electrical equipment n.e.c.,,,279045
27.90.5,Electrical capacitors,,,27905
27.90.51,"Fixed capacitors for 50/60 Hz circuits having a reactive power handling capacity ≥ 0,5 kvar",,,279051
27.90.52,Other fixed capacitors,,,279052
27.90.53,Variable or adjustable (pre-set) capacitors,,,279053
27.90.6,"Electrical resistors, except heating resistors",,"This category excludes:
- electric heating resistors, see 27.51.29",27906
27.90.60,"Electrical resistors, except heating resistors",,"This subcategory excludes:
- electric heating resistors, see 27.51.29",279060
27.90.7,"Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields",,,27907
27.90.70,"Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields",,,279070
27.90.8,"Parts of electrical capacitors, electrical resistors, rheostats and potentiometers",,,27908
27.90.81,Parts of electrical capacitors,,,279081
27.90.82,"Parts of electrical resistors, rheostats and potentiometers",,,279082
27.90.9,Sub-contracted operations as part of manufacturing of other electrical equipment,,,27909
27.90.99,Sub-contracted operations as part of manufacturing of other electrical equipment,,,279099
28,Machinery and equipment n.e.c.,,,28
28.1,General-purpose machinery,,,281
28.11,"Engines and turbines, except aircraft, vehicle and cycle engines",,"This class excludes:
- internal combustion engines of a kind used for motor vehicles, see 29.10
- motors and engines for aircraft or spacecraft, see 30.30.1
- spark-ignition reciprocating internal combustion piston engines for motorcycles, see 30.91",2811
28.11.1,"Engines, except aircraft, vehicle and cycle engines",,"This category excludes:
- internal combustion engines of a kind used for motor vehicles, see 29.10.1 
- motors and engines for aircraft or spacecraft, see 30.30.1 
- spark-ignition reciprocating internal combustion piston engines for motorcycles, see 30.91.3",28111
28.11.11,Outboard motors for marine propulsion,,,281111
28.11.12,Marine propulsion spark-ignition engines; other engines,,,281112
28.11.13,Other compression-ignition internal combustion piston engines,,,281113
28.11.2,Turbines,,,28112
28.11.21,Steam turbines and other vapour turbines,,,281121
28.11.22,Hydraulic turbines and water wheels,,,281122
28.11.23,"Gas turbines, other than turbo-jets and turbo-propellers",,,281123
28.11.24,Wind turbines,,,281124
28.11.3,Parts of turbines,,,28113
28.11.31,Parts of steam and other vapour turbines,,,281131
28.11.32,"Parts of hydraulic turbines, water wheels including regulators",,,281132
28.11.33,"Parts of gas turbines, excluding turbo-jets and turbo-propellers",,"This subcategory excludes:
- turbo-jets and turbo-propellers, see 30.30.12",281133
28.11.4,Parts for engines,,,28114
28.11.41,"Parts for spark-ignition internal combustion engines, excluding parts for aircraft engines",,"This subcategory excludes:
- parts for aircraft spark-ignition engines, see 30.30.15
- parts of turbo-jets or turbo-propellers, see 30.30.16",281141
28.11.42,Parts for other engines n.e.c.,,,281142
28.11.9,"Sub-contracted operations as part of manufacturing of engines and turbines, except aircraft, vehicle and cycle engines",,"This category excludes:
- sub-contracted operations as part of manufacturing of motor vehicles, see 29.10.9
- sub-contracted operations as part of manufacturing of air and spacecraft and related machinery, see 30.30.99
- sub-contracted operations as part of manufacturing of motorcycles, see 30.91.9",28119
28.11.99,"Sub-contracted operations as part of manufacturing of engines and turbines, except aircraft, vehicle and cycle engines",,"This subcategory excludes:
- sub-contracted operations as part of manufacturing of motor vehicles, see 29.10.99
- sub-contracted operations as part of manufacturing of air and spacecraft and related machinery, see 30.30.99
- sub-contracted operations as part of manufacturing of motorcycles, see 30.91.99",281199
28.12,Fluid power equipment,,,2812
28.12.1,"Fluid power equipment, except parts",,"This category excludes:
- parts of fluid power equipment, see 28.12.20",28121
28.12.11,Linear acting hydraulic and pneumatic motors (cylinders),,,281211
28.12.12,Rotating hydraulic and pneumatic motors,,,281212
28.12.13,Hydraulic pumps,,,281213
28.12.14,Hydraulic and pneumatic valves,,,281214
28.12.15,Hydraulic assemblies,,,281215
28.12.16,Hydraulic systems,,,281216
28.12.2,Parts of fluid power equipment,,,28122
28.12.20,Parts of fluid power equipment,,,281220
28.12.9,Sub-contracted operations as part of manufacturing of fluid power equipment,,,28129
28.12.99,Sub-contracted operations as part of manufacturing of fluid power equipment,,,281299
28.13,Other pumps and compressors,,,2813
28.13.1,Pumps for liquids; liquid elevators,,,28131
28.13.11,"Pumps for fuel, lubricants, cooling-medium and concrete",,,281311
28.13.12,Other reciprocating positive displacement pumps for liquids,,,281312
28.13.13,Other rotary positive displacement pumps for liquids,,,281313
28.13.14,Other centrifugal pumps for liquids; other pumps,,,281314
28.13.2,Air or vacuum pumps; air or other gas compressors,,,28132
28.13.21,Vacuum pumps,,,281321
28.13.22,Hand or foot-operated air pumps,,,281322
28.13.23,Compressors for refrigeration equipment,,,281323
28.13.24,Air compressors mounted on a wheeled chassis for towing,,,281324
28.13.25,Turbo-compressors,,,281325
28.13.26,Reciprocating displacement compressors,,,281326
28.13.27,"Rotary displacement compressors, single-shaft or multi-shaft",,,281327
28.13.28,Other compressors,,,281328
28.13.3,Parts of pumps and compressors,,,28133
28.13.31,Parts of pumps; parts of liquid elevators,,,281331
28.13.32,"Parts of air or vacuum pumps, of air or gas compressors, of fans, of hoods",,,281332
28.13.9,Sub-contracted operations as part of manufacturing of other pumps and compressors,,,28139
28.13.99,Sub-contracted operations as part of manufacturing of other pumps and compressors,,,281399
28.14,Other taps and valves,,,2814
28.14.1,"Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like",,,28141
28.14.11,"Pressure-reducing, control, check and safety valves",,,281411
28.14.12,"Taps, cocks, valves for sinks, wash basins, bidets, water cisterns bath and similar fixtures; central heating radiator valves",,,281412
28.14.13,"Process control valves, gate valves, globe valves and other valves",,,281413
28.14.2,Parts of taps and valves and similar articles,,,28142
28.14.20,Parts of taps and valves and similar articles,,,281420
28.14.9,Sub-contracted operations as part of manufacturing of other taps and valves,,,28149
28.14.99,Sub-contracted operations as part of manufacturing of other taps and valves,,,281499
28.15,"Bearings, gears, gearing and driving elements",,,2815
28.15.1,Ball or roller bearings,,,28151
28.15.10,Ball or roller bearings,,,281510
28.15.2,"Other bearings, gears, gearing and driving elements",,,28152
28.15.21,"Articulated link chain, of iron or steel",,,281521
28.15.22,Transmission shafts (including cam and crank shafts) and cranks,,,281522
28.15.23,Bearing housings and plain shaft bearings,,,281523
28.15.24,Gears and gearing; ball or roller screws; gear boxes and other speed changers,,,281524
28.15.25,Flywheels and pulleys including pulley blocks,,,281525
28.15.26,Clutches and shaft couplings including universal joints,,,281526
28.15.3,"Parts of bearings, gearings and driving elements",,,28153
28.15.31,"Balls, needles and rollers; parts of ball or roller bearings",,,281531
28.15.32,Parts of articulated link chain of iron or steel,,,281532
28.15.39,Parts of bearing and driving elements n.e.c.,,,281539
28.15.9,"Sub-contracted operations as part of manufacturing of bearings, gears, gearing and driving elements",,,28159
28.15.99,"Sub-contracted operations as part of manufacturing of bearings, gears, gearing and driving elements",,,281599
28.2,Other general-purpose machinery,,,282
28.21,"Ovens, furnaces and furnace burners",,,2821
28.21.1,Ovens and furnace burners and parts thereof,,,28211
28.21.11,Furnace burners; mechanical stokers and grates; mechanical ash dischargers and the like,,,282111
28.21.12,"Industrial or laboratory furnaces and ovens, non-electric, including incinerators, but excluding bakery ovens",,"This subcategory excludes:
- non-electric bakery ovens, see 28.93.15",282112
28.21.13,Industrial or laboratory electric furnaces and ovens; induction or dielectric heating equipment,,,282113
28.21.14,"Parts of furnace burners, furnaces and ovens",,,282114
28.21.9,"Sub-contracted operations as part of manufacturing of ovens, furnaces and furnace burners",,,28219
28.21.99,"Sub-contracted operations as part of manufacturing of ovens, furnaces and furnace burners",,,282199
28.22,Lifting and handling equipment,,,2822
28.22.1,Lifting and handling equipment and parts thereof,,,28221
28.22.11,Pulley tackle and hoists n.e.c.,,,282211
28.22.12,Pit-head winding gear; winches specially designed for underground use; other winches; capstans,,,282212
28.22.13,Jacks; hoists of a kind used for raising vehicles,,,282213
28.22.14,"Derricks; cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane",,,282214
28.22.15,"Fork-lift trucks, other works trucks; tractors of the type used on railway station platforms",,,282215
28.22.16,"Lifts, skip hoists, escalators and moving walkways",,,282216
28.22.17,"Pneumatic and other continuous action elevators and conveyors, for goods or materials",,,282217
28.22.18,"Other lifting, handling, loading or unloading machinery",,,282218
28.22.19,Parts of lifting and handling equipment,,,282219
28.22.2,"Buckets, shovels, grabs and grips for cranes, excavators and the like",,,28222
28.22.20,"Buckets, shovels, grabs and grips for cranes, excavators and the like",,,282220
28.22.9,Sub-contracted operations as part of manufacturing of lifting and handling equipment,,,28229
28.22.99,Sub-contracted operations as part of manufacturing of lifting and handling equipment,,,282299
28.23,Office machinery and equipment (except computers and peripheral equipment),,"This class excludes:
- computers and peripheral equipment, see 26.20",2823
28.23.1,Accounting machines and similar machines incorporating a calculating device,,,28231
28.23.10,Accounting machines and similar machines incorporating a calculating device,"This subcategory includes:
- typewriters and word-processing machines
- electronic calculators and pocket-size data recording, reproducing and displaying machines with calculating functions
- cash registers, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device",,282310
28.23.2,Office machinery and parts thereof,,,28232
28.23.21,Office machines,"This subcategory includes:
- photo-copying apparatus incorporating an optical system or of the contact type and thermo-copying apparatus
- offset printing machinery, sheet fed, office type",,282321
28.23.22,Parts and accessories of office machines,,,282322
28.23.9,Office and accounting machinery manufacturing services; sub-contracted operations as part of manufacturing of office machinery and equipment (except computers and peripheral equipment),,"This category excludes:
- sub-contracted operations as part of manufacturing of computers and peripheral equipment, see 26.20.99",28239
28.23.91,Office and accounting machinery manufacturing services (except computers and peripheral equipment),,"This subcategory excludes:
- computers and peripheral equipment manufacturing services, see 26.20.91",282391
28.23.99,Sub-contracted operations as part of manufacturing of office machinery and equipment (except computers and peripheral equipment),,"This subcategory excludes:
- sub-contracted operations as part of manufacturing of computers and peripheral equipment, see 26.20.99",282399
28.24,Power-driven hand tools,,,2824
28.24.1,Electromechanical tools for working in the hand; other portable hand held power tools,,,28241
28.24.11,"Electromechanical tools for working in the hand, with self-contained electric motor",,,282411
28.24.12,Other portable hand held power tools,,,282412
28.24.2,Parts of power-driven hand tools,,,28242
28.24.21,"Parts of electromechanical tools for working in the hand, with self-contained electric motor",,,282421
28.24.22,Parts of other portable hand held power tools,,,282422
28.24.9,Sub-contracted operations as part of manufacturing of power-driven hand tools,,,28249
28.24.99,Sub-contracted operations as part of manufacturing of power-driven hand tools,,,282499
28.25,Non-domestic cooling and ventilation equipment,,,2825
28.25.1,"Heat exchange units; non-domestic air conditioning machines, refrigeration and freezing equipment",,,28251
28.25.11,Heat exchange units and machinery for liquefying air or other gases,,,282511
28.25.12,Air conditioning machines,,,282512
28.25.13,"Refrigeration and freezing equipment and heat pumps, except household type equipment",,,282513
28.25.14,Machinery and apparatus for filtering or purifying gases n.e.c.,,,282514
28.25.2,"Fans, other than table, floor, wall, window, ceiling or roof fans",,,28252
28.25.20,"Fans, other than table, floor, wall, window, ceiling or roof fans",,,282520
28.25.3,Parts of refrigeration and freezing equipment and heat pumps,,,28253
28.25.30,Parts of refrigeration and freezing equipment and heat pumps,,,282530
28.25.9,Sub-contracted operations as part of manufacturing of non-domestic cooling and ventilation equipment,,,28259
28.25.99,Sub-contracted operations as part of manufacturing of non-domestic cooling and ventilation equipment,,,282599
28.29,Other general-purpose machinery n.e.c.,,,2829
28.29.1,"Gas generators, distilling and filtering apparatus",,,28291
28.29.11,Producer gas or water gas generators; acetylene gas generators and the like; distilling or rectifying plant,,,282911
28.29.12,"Filtering or purifying machinery and apparatus, for liquid",,,282912
28.29.13,"Oil filters, petrol filters and intake air filters for internal combustion engines",,,282913
28.29.2,"Machinery for cleaning, filling, packing or wrapping bottles or other containers; fire extinguishers, spray guns, steam or sand blasting machines; gaskets",,,28292
28.29.21,"Machinery for cleaning, filling, packing or wrapping bottles or other containers",,,282921
28.29.22,"Fire extinguishers, spray guns, steam or sand blasting machines and similar mechanical appliances, except for use in agriculture",,,282922
28.29.23,Gaskets of metal sheeting; mechanical seals,,,282923
28.29.3,"Industrial, household and other weighing and measuring machinery",,,28293
28.29.31,Weighing machines for industrial purposes; scales for continuous weighing of goods on conveyors; constant weight scales and scales for discharging a predetermined weight,,,282931
28.29.32,Personal and household weighing machines and scales,,,282932
28.29.39,Other weighing and measuring machinery,,,282939
28.29.4,"Centrifuges, calendaring and vending machines",,,28294
28.29.41,Centrifuges n.e.c.,,,282941
28.29.42,"Calendaring or other rolling machines, excluding metal or glass",,,282942
28.29.43,Automatic goods-vending machines,,,282943
28.29.5,"Dish washing machines, of the industrial type",,,28295
28.29.50,"Dish washing machines, of the industrial type",,,282950
28.29.6,Machinery n.e.c. for the treatment of materials by a process involving a change of temperature,,,28296
28.29.60,Machinery n.e.c. for the treatment of materials by a process involving a change of temperature,,,282960
28.29.7,"Non-electrical machinery and apparatus for soldering, brazing or welding and parts thereof; gas-operated surface tempering machines and appliances",,,28297
28.29.70,"Non-electrical machinery and apparatus for soldering, brazing or welding and parts thereof; gas-operated surface tempering machines and appliances",,,282970
28.29.8,Parts of other general-purpose machinery n.e.c.,,,28298
28.29.81,Parts of gas or water gas generators,,,282981
28.29.82,Parts of centrifuges; parts of filtering or purifying machinery and apparatus for liquids or gases,,,282982
28.29.83,"Parts of calendaring or other rolling machines; parts of spraying machinery, weights for weighing machines",,,282983
28.29.84,"Machinery parts, not containing electrical connectors n.e.c.",,,282984
28.29.85,"Parts of dish washing machines and machines for cleaning, filling, packing or wrapping",,,282985
28.29.86,"Parts of non-electrical machinery and apparatus for soldering, brazing or welding; gas-operated surface tempering machines and appliances",,,282986
28.29.9,Sub-contracted operations as part of manufacturing of other general-purpose machinery n.e.c.,,,28299
28.29.99,Sub-contracted operations as part of manufacturing of other general-purpose machinery n.e.c.,,,282999
28.3,Agricultural and forestry machinery,,,283
28.30,Agricultural and forestry machinery,,,2830
28.30.1,Pedestrian-controlled tractors,,,28301
28.30.10,Pedestrian-controlled tractors,,,283010
28.30.2,Other agricultural tractors,,,28302
28.30.21,"Tractors, with an engine power ≤ 37 kW",,,283021
28.30.22,"Tractors, with an engine power > 37 kW but ≤ 59 kW",,,283022
28.30.23,"Tractors, with an engine power > 59 kW",,,283023
28.30.3,Soil machinery,,,28303
28.30.31,Ploughs,,,283031
28.30.32,"Harrows, scarifiers, cultivators, weeders and hoes",,,283032
28.30.33,"Seeders, planters and transplanters",,,283033
28.30.34,Manure spreaders and fertiliser distributors,,,283034
28.30.39,Other soil machinery,,,283039
28.30.4,"Mowers for lawns, parks or sports grounds",,,28304
28.30.40,"Mowers for lawns, parks or sports grounds",,,283040
28.30.5,Harvesting machinery,,,28305
28.30.51,Mowers (including cutter bars for tractor mounting) n.e.c.,,,283051
28.30.52,Hay-making machinery,,,283052
28.30.53,"Straw or fodder balers, including pick-up balers",,,283053
28.30.54,Root or tuber harvesting machines,,,283054
28.30.59,Harvesting and threshing machinery n.e.c.,,,283059
28.30.6,"Machinery for projecting, dispersing or spraying liquids or powders for agriculture or horticulture",,,28306
28.30.60,"Machinery for projecting, dispersing or spraying liquids or powders for agriculture or horticulture",,,283060
28.30.7,Self-loading or unloading trailers and semi-trailers for agriculture,,,28307
28.30.70,Self-loading or unloading trailers and semi-trailers for agriculture,,,283070
28.30.8,Other agricultural machinery,,,28308
28.30.81,"Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, except seed, grain or dried leguminous vegetables",,"This subcategory excludes:
- machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables, see 28.93.20",283081
28.30.82,Milking machines,,,283082
28.30.83,Machinery for preparing animal feeding stuffs,,,283083
28.30.84,Poultry incubators and brooders,,,283084
28.30.85,Poultry keeping machinery,,,283085
28.30.86,"Agricultural, horticultural, forestry, poultry- or bee-keeping machinery n.e.c.",,,283086
28.30.9,Parts of agricultural machinery and equipment; sub-contracted operations as part of manufacturing of agricultural and forestry machinery,,,28309
28.30.91,Parts of harvester and threshers n.e.c.,,,283091
28.30.92,Parts of soil machinery,,,283092
28.30.93,Parts of other agricultural machinery,,,283093
28.30.94,Parts of milking and dairy machines n.e.c.,,,283094
28.30.99,Sub-contracted operations as part of manufacturing of agricultural and forestry machinery,,,283099
28.4,Metal forming machinery and machine tools,,,284
28.41,Metal forming machinery,,,2841
28.41.1,"Machine tools for working metal, operated by laser and the like; machining centres for working metal and the like",,,28411
28.41.11,"Machine tools for working metal by removal of material by laser, ultrasonic, water-jet and the like",,,284111
28.41.12,"Machining centres, unit construction machines and multi-station transfer machines, for working metal",,,284112
28.41.2,"Lathes, boring and milling machine tools for working metal",,,28412
28.41.21,Lathes for removing metal,,,284121
28.41.22,"Machine tools for drilling, boring or milling metal; machine tools for threading or tapping metal n.e.c.",,"This subcategory excludes:
- stationary rotary or rotary percussion drills, see 28.49.13",284122
28.41.23,"Machine tools for deburring, sharpening, grinding or otherwise finishing metal",,,284123
28.41.24,"Machine tools for planing, sawing, cutting-off or otherwise cutting metal",,"This subcategory excludes:
- filing machines, see 28.49.13",284124
28.41.3,Other machine tools for working metal,,,28413
28.41.31,"Machines for bending, folding and straightening metal",,,284131
28.41.32,Machines for punching and notching metal,,"This subcategory excludes:
- sheet metal cutters, see 28.49.13",284132
28.41.33,Forging or die-stamping machines and hammers; hydraulic presses and presses for working metal n.e.c.,,,284133
28.41.34,"Machine tools n.e.c. for working metal, sintered metal carbides or cermets, without removing material",,"This subcategory excludes:
- riveters, see 28.49.13",284134
28.41.4,Parts and accessories for metalworking machine tools,,,28414
28.41.40,Parts and accessories for metalworking machine tools,,,284140
28.41.9,Sub-contracted operations as part of manufacturing of metal forming machinery,,,28419
28.41.99,Sub-contracted operations as part of manufacturing of metal forming machinery,,,284199
28.49,Other machine tools,,,2849
28.49.1,"Machine tools for working stone, wood and similar hard materials",,,28491
28.49.11,"Machine tools for working stone, ceramics, concrete or similar mineral materials or for cold working glass",,,284911
28.49.12,"Machine tools for working wood, cork, bone, hard rubber, hard plastics or similar hard materials; electroplating machinery",,,284912
28.49.13,"Stationary rotary or rotary percussion drills, filing machines, riveters, sheet metal cutters",,,284913
28.49.2,Tool holders,,,28492
28.49.21,"Tool holders and self-opening dieheads, for machine tools",,,284921
28.49.22,Work holders for machine tools,,,284922
28.49.23,Dividing heads and other special attachments for machine tools,,,284923
28.49.24,"Parts and accessories of machine tools for working wood, cork, stone, hard rubber and similar hard materials",,,284924
28.49.9,Sub-contracted operations as part of manufacturing of other machine tools,,,28499
28.49.99,Sub-contracted operations as part of manufacturing of other machine tools,,,284999
28.9,Other special-purpose machinery,,,289
28.91,Machinery for metallurgy,,,2891
28.91.1,Machinery for metallurgy and parts thereof,,,28911
28.91.11,"Converters, ladles, ingot moulds and casting machines; metal-rolling mills",,,289111
28.91.12,Parts of machines for metallurgy; parts of metal-rolling mills,,,289112
28.91.9,Sub-contracted operations as part of manufacturing of machinery for metallurgy,,,28919
28.91.99,Sub-contracted operations as part of manufacturing of machinery for metallurgy,,,289199
28.92,"Machinery for mining, quarrying and construction",,,2892
28.92.1,Machinery for mining,,,28921
28.92.11,"Continuous-action elevators and conveyors, for underground use",,,289211
28.92.12,Coal or rock cutters and tunnelling machinery; other boring and sinking machinery,,,289212
28.92.2,"Other moving, grading, levelling, scraping, excavating, tamping, compacting or extracting machinery, self-propelled, for earth, minerals or ores (including bulldozers, mechanical shovels and road rollers)",,,28922
28.92.21,Self propelled bulldozers and angledozers,,,289221
28.92.22,Self-propelled graders and levellers; motor scrapers,,,289222
28.92.23,Self-propelled tamping machines and road-rollers,,,289223
28.92.24,Self-propelled front-end shovel loaders,,,289224
28.92.25,"Self-propelled mechanical shovels, excavators and shovel loaders, with a 360 degree revolving superstructure, except front-end shovel loaders",,"This subcategory excludes:
- front-end shovel loaders, see 28.92.24",289225
28.92.26,"Other self-propelled mechanical shovels, excavators and shovel loaders; other self-propelled machinery for mining",,,289226
28.92.27,Bulldozer or angledozer blades,,,289227
28.92.28,Dumpers for off-highway use,,,289228
28.92.3,Other excavating machinery,,,28923
28.92.30,Other excavating machinery,,,289230
28.92.4,"Machinery for sorting, grinding, mixing and similar treatment of earth, stone, ores and other mineral substances",,,28924
28.92.40,"Machinery for sorting, grinding, mixing and similar treatment of earth, stone, ores and other mineral substances",,,289240
28.92.5,Track-laying tractors,,,28925
28.92.50,Track-laying tractors,,,289250
28.92.6,"Parts of machinery for mining, quarrying and construction",,,28926
28.92.61,Parts for boring or sinking or excavating machinery; parts of cranes,,,289261
28.92.62,"Parts of machinery for sorting, grinding or other treatment of earth, stone and the like",,,289262
28.92.9,"Sub-contracted operations as part of manufacturing of machinery for mining, quarrying and construction",,,28929
28.92.99,"Sub-contracted operations as part of manufacturing of machinery for mining, quarrying and construction",,,289299
28.93,"Machinery for food, beverage and tobacco processing",,,2893
28.93.1,"Machinery for food, beverage and tobacco processing, except parts thereof",,"This category excludes:
- parts of machinery for beverage processing, see 28.93.31
- parts of machinery for food processing, see 28.93.32
- parts of machinery for tobacco processing, see 28.93.33",28931
28.93.11,Centrifugal cream separators,,,289311
28.93.12,Dairy machinery,,,289312
28.93.13,Machinery for milling or working of cereals or dried vegetables n.e.c.,,,289313
28.93.14,"Machinery used in the manufacture of wine, cider, fruit juices and similar beverages",,,289314
28.93.15,Non-electric bakery ovens; non-domestic equipment for cooking or heating,,,289315
28.93.16,Dryers for agricultural products,,,289316
28.93.17,"Machinery for the industrial preparation or manufacture of food or drink, including fats or oils",,,289317
28.93.18,Machinery for preparing or making up tobacco n.e.c.,,,289318
28.93.2,"Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables",,,28932
28.93.20,"Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables",,,289320
28.93.3,"Parts of machinery for food, beverage and tobacco processing",,,28933
28.93.31,Parts of machinery for beverage processing,,,289331
28.93.32,Parts of machinery for food processing,,,289332
28.93.33,Parts of machinery for tobacco processing,,,289333
28.93.34,"Parts of machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables",,,289334
28.93.9,"Sub-contracted operations as part of manufacturing of machinery for food, beverage and tobacco processing",,,28939
28.93.99,"Sub-contracted operations as part of manufacturing of machinery for food, beverage and tobacco processing",,,289399
28.94,"Machinery for textile, apparel and leather production",,,2894
28.94.1,"Machinery for preparing, spinning, weaving and knitting textiles",,,28941
28.94.11,"Machines for extruding, drawing, texturing or cutting man-made textile materials; machines for preparing textile fibres",,,289411
28.94.12,"Textile spinning machines; textile doubling, twisting, winding or reeling machines",,,289412
28.94.13,Weaving machines,,,289413
28.94.14,Knitting machines; stitch-bonding machines and similar machines; machines for tufting,,,289414
28.94.15,Auxiliary machinery for use with machines for working textiles; textile printing machinery,,,289415
28.94.2,"Other machinery for textile and apparel production, including sewing machines",,,28942
28.94.21,"Machinery for washing, cleaning, wringing, ironing, pressing, dyeing, reeling and the like of textile yarn and fabrics; machinery for finishing of felt",,,289421
28.94.22,"Laundry-type washing machines; dry-cleaning machines; drying machines, with a capacity > 10 kg",,,289422
28.94.23,Centrifugal clothes dryers,,,289423
28.94.24,"Sewing machines, except book sewing machines and household sewing machines",,"This subcategory excludes:
- sewing machines of the household type, see 28.94.40
- book-sewing machines, see 28.99.11",289424
28.94.3,"Machinery for working hides, skins or leather or for making or repairing footwear and other articles",,,28943
28.94.30,"Machinery for working hides, skins or leather or for making or repairing footwear and other articles",,,289430
28.94.4,Sewing machines of the household type,,,28944
28.94.40,Sewing machines of the household type,,,289440
28.94.5,Parts and accessories of machines for weaving and spinning and for machinery for other production of textiles and apparel and for the working of leather,,,28945
28.94.51,Parts and accessories of machines for spinning and weaving,,,289451
28.94.52,Parts of machinery for other production of textiles and apparel and for the working of leather,,,289452
28.94.9,"Sub-contracted operations as part of manufacturing of machinery for textile, apparel and leather production",,,28949
28.94.99,"Sub-contracted operations as part of manufacturing of machinery for textile, apparel and leather production",,,289499
28.95,Machinery for paper and paperboard production,,,2895
28.95.1,Machinery for paper and paperboard production and parts thereof,,,28951
28.95.11,"Machinery for paper and paperboard production, except parts thereof",,"This subcategory excludes:
- parts of machinery for paper and paperboard production, see 28.95.12",289511
28.95.12,Parts of machinery for paper and paperboard production,,,289512
28.95.9,Sub-contracted operations as part of manufacturing of machinery for paper and paperboard production,,,28959
28.95.99,Sub-contracted operations as part of manufacturing of machinery for paper and paperboard production,,,289599
28.96,Plastics and rubber machinery,,,2896
28.96.1,Machinery n.e.c. for working plastics and rubber or for the manufacture of products from these materials,,,28961
28.96.10,Machinery n.e.c. for working plastics and rubber or for the manufacture of products from these materials,,,289610
28.96.2,Parts for machinery n.e.c. for working plastics and rubber or for the manufacture of products from these materials,,,28962
28.96.20,Parts for machinery n.e.c. for working plastics and rubber or for the manufacture of products from these materials,,,289620
28.96.9,Sub-contracted operations as part of manufacturing of plastics and rubber machinery,,,28969
28.96.99,Sub-contracted operations as part of manufacturing of plastics and rubber machinery,,,289699
28.99,Other special-purpose machinery n.e.c.,,,2899
28.99.1,Printing and bookbinding machinery,,,28991
28.99.11,"Book-binding machinery, including book-sewing machines",,,289911
28.99.12,"Machinery, apparatus and equipment, for type-setting, for preparing or making printing blocks, plates",,,289912
28.99.13,"Offset printing machinery, excluding those of the office type",,"This subcategory excludes:
- offset printing machinery, sheet fed, office type, see 28.23.21",289913
28.99.14,"Other printing machinery, excluding those of the office type",,"This subcategory excludes:
- offset printing machinery, sheet fed, office type, see 28.23.21",289914
28.99.2,"Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays",,,28992
28.99.20,"Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays",,,289920
28.99.3,Special-purpose machinery n.e.c.,,,28993
28.99.31,"Dryers for wood, paper pulp, paper or paperboard; non-domestic dryers n.e.c.",,,289931
28.99.32,"Roundabouts, swings, shooting galleries and other fairground amusements",,,289932
28.99.39,Aircraft launching gear; deck-arrestors or similar gear; tyre balancing equipment; special-purpose machinery n.e.c.,,,289939
28.99.4,Parts of printing and book-binding machinery,,,28994
28.99.40,Parts of printing and book-binding machinery,,,289940
28.99.5,"Parts of machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; parts of other special-purpose machinery",,,28995
28.99.51,"Parts of machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays",,,289951
28.99.52,Parts of other special-purpose machinery,,,289952
28.99.9,Sub-contracted operations as part of manufacturing of other special-purpose machinery n.e.c.,,,28999
28.99.99,Sub-contracted operations as part of manufacturing of other special-purpose machinery n.e.c.,,,289999
29,"Motor vehicles, trailers and semi-trailers",,,29
29.1,Motor vehicles,,,291
29.10,Motor vehicles,,,2910
29.10.1,Internal combustion engines of a kind used for motor vehicles,,,29101
29.10.11,"Spark-ignition reciprocating internal combustion piston engines for vehicles, of a cylinder capacity ≤ 1 000 cm³",,,291011
29.10.12,"Spark-ignition reciprocating internal combustion piston engines for vehicles, of a cylinder capacity > 1 000 cm³",,,291012
29.10.13,Compression-ignition internal combustion piston engines for vehicles,,,291013
29.10.2,Passenger cars,,,29102
29.10.21,Vehicles with spark-ignition engine of a cylinder capacity ≤ 1 500 cm³,,,291021
29.10.22,Vehicles with spark-ignition engine of a cylinder capacity > 1 500 cm³,,,291022
29.10.23,Vehicles with compression-ignition internal combustion piston engine (diesel or semi-diesel),,,291023
29.10.24,Other motor vehicles for the transport of persons,,,291024
29.10.3,Motor vehicles for the transport of 10 or more persons,,,29103
29.10.30,Motor vehicles for the transport of 10 or more persons,,,291030
29.10.4,Motor vehicles for the transport of goods,,,29104
29.10.41,"Goods vehicles, with compression-ignition internal combustion piston engine (diesel or semi-diesel)",,,291041
29.10.42,"Goods vehicles, with spark-ignition internal combustion piston engine; other goods vehicles",,,291042
29.10.43,Road tractors for semi-trailers,,,291043
29.10.44,"Chassis fitted with engines, for motor vehicles",,,291044
29.10.5,Special-purpose motor vehicles,,,29105
29.10.51,Crane lorries,,,291051
29.10.52,"Vehicles for travelling on snow, golf cars and the like, with engines",,,291052
29.10.59,Special-purpose motor vehicles n.e.c.,,,291059
29.10.9,Sub-contracted operations as part of manufacturing of motor vehicles,,,29109
29.10.99,Sub-contracted operations as part of manufacturing of motor vehicles,,,291099
29.2,Bodies (coachwork) for motor vehicles; trailers and semi-trailers,,,292
29.20,Bodies (coachwork) for motor vehicles; trailers and semi-trailers,,,2920
29.20.1,Bodies for motor vehicles,,,29201
29.20.10,Bodies for motor vehicles,,,292010
29.20.2,Trailers and semi-trailers; containers,,,29202
29.20.21,Containers specially designed for carriage by one or more modes of transport,,,292021
29.20.22,"Trailers and semi-trailers of the caravan type, for housing or camping",,,292022
29.20.23,Other trailers and semi-trailers,,,292023
29.20.3,"Parts of trailers, semi-trailers and other vehicles, not mechanically propelled",,,29203
29.20.30,"Parts of trailers, semi-trailers and other vehicles, not mechanically propelled",,,292030
29.20.4,"Reconditioning, assembly, fitting out and bodywork services of motor vehicles",,,29204
29.20.40,"Reconditioning, assembly, fitting out and bodywork services of motor vehicles","This subcategory includes:
- armouring of limousines for passenger protection purposes
- tuning work on motor vehicles
- motor vehicle customising services","This subcategory excludes:
- repair and maintenance services of motor vehicles, see 45.20",292040
29.20.5,Fitting out services of caravans and mobile homes,,,29205
29.20.50,Fitting out services of caravans and mobile homes,,,292050
29.20.9,"Sub-contracted operations as part of manufacturing of bodies (coachwork) for motor vehicles, trailers and semi-trailers",,,29209
29.20.99,"Sub-contracted operations as part of manufacturing of bodies (coachwork) for motor vehicles, trailers and semi-trailers",,,292099
29.3,Parts and accessories for motor vehicles,,,293
29.31,Electrical and electronic equipment for motor vehicles,,,2931
29.31.1,"Ignition wiring sets and other wiring sets of a kind used in vehicles, aircraft or ships",,,29311
29.31.10,"Ignition wiring sets and other wiring sets of a kind used in vehicles, aircraft or ships",,,293110
29.31.2,Other electrical equipment for motor vehicles and parts thereof,,,29312
29.31.21,Sparking plugs; ignition magnetos; magneto-dynamos; magnetic flywheels; distributors; ignition coils,,,293121
29.31.22,Starter motors and dual purpose starter-generators; other generators and other equipment,,,293122
29.31.23,"Electrical signalling equipment, windscreen wipers, defrosters and demisters for motor vehicles and motorcycles",,,293123
29.31.3,Parts of other electrical equipment for motor vehicles and motorcycles,,,29313
29.31.30,Parts of other electrical equipment for motor vehicles and motorcycles,,,293130
29.31.9,Sub-contracted operations as part of manufacturing of electrical and electronic equipment for motor vehicles,,,29319
29.31.99,Sub-contracted operations as part of manufacturing of electrical and electronic equipment for motor vehicles,,,293199
29.32,Other parts and accessories for motor vehicles,,,2932
29.32.1,Seats for motor vehicles,,,29321
29.32.10,Seats for motor vehicles,,,293210
29.32.2,"Safety seat belts, airbags and parts and accessories of bodies",,,29322
29.32.20,"Safety seat belts, airbags and parts and accessories of bodies",,,293220
29.32.3,"Parts and accessories n.e.c., for motor vehicles",,,29323
29.32.30,"Parts and accessories n.e.c., for motor vehicles",,,293230
29.32.9,Assembly services of parts and accessories for motor vehicles n.e.c.; assembly services of complete construction kits for motor vehicles within the manufacturing process; sub-contracted operations as part of manufacturing of other parts and accessories for motor vehicles,,,29329
29.32.91,Sub-contracted assembly services for complete sets for motor vehicles,"This subcategory includes:
- assembly services of complete kits for the construction of motor vehicles",,293291
29.32.92,Assembly services of parts and accessories for motor vehicles n.e.c.,"This subcategory includes:
- assembly of not self-manufactured (purchased or supplied) parts of subcategory 29.32.30 into assembly groups, e.g. assembly of exhaust equipment, wheels or bumpers",,293292
29.32.99,Sub-contracted operations as part of manufacturing of other parts and accessories for motor vehicles,,,293299
30,Other transport equipment,,,30
30.1,Ships and boats,,,301
30.11,Ships and floating structures,,,3011
30.11.1,Naval ships,,,30111
30.11.10,Naval ships,,,301110
30.11.2,Ships and similar vessels for the transport of persons or goods,,,30112
30.11.21,"Cruise ships, excursion boats and similar vessels for the transport of persons; ferry-boats of all kinds",,,301121
30.11.22,"Tankers for the transport of crude oil, oil products, chemicals, liquefied gas",,,301122
30.11.23,"Refrigerated vessels, except tankers",,"This subcategory excludes:
- tankers for the transport of crude oil, oil products, chemicals, liquefied gas, see 30.11.22",301123
30.11.24,Dry cargo ships,,,301124
30.11.3,Fishing vessels and other special vessels,,,30113
30.11.31,Fishing vessels; factory ships and other vessels for processing or preserving fishery products,,,301131
30.11.32,Tugs and pusher craft,,,301132
30.11.33,"Dredgers; light-vessels, floating cranes; other vessels",,,301133
30.11.4,Offshore vessels and infrastructure,,,30114
30.11.40,Offshore vessels and infrastructure,,,301140
30.11.5,"Other floating structures (including rafts, tanks, coffer-dams, landing stages, buoys and beacons)",,,30115
30.11.50,"Other floating structures (including rafts, tanks, coffer-dams, landing stages, buoys and beacons)",,,301150
30.11.9,"Conversion, reconstruction and fitting out services of ships, floating platforms and structures; sub-contracted operations as part of manufacturing of ships and floating structures",,,30119
30.11.91,"Conversion and reconstruction of ships, floating platforms and structures",,,301191
30.11.92,Fitting out services of ships and floating platforms and structures,"This subcategory includes:
- specialised inboard fitting out services of ships, floating platforms and structures, e.g. shipwright installations, electrical installations, air condition installations
- specialised painting services of ships and floating platforms and structures",,301192
30.11.99,Sub-contracted operations as part of manufacturing of ships and floating structures,,,301199
30.12,Pleasure and sporting boats,,,3012
30.12.1,Pleasure and sporting boats,,,30121
30.12.11,"Sailboats (except inflatable) for pleasure or sports, with or without auxiliary motor",,"This subcategory excludes:
- inflatable vessels for pleasure or sports, see 30.12.12",301211
30.12.12,Inflatable vessels for pleasure or sports,,,301212
30.12.19,Other vessels for pleasure or sports; rowing boats and canoes,,,301219
30.12.9,Sub-contracted operations as part of manufacturing of pleasure and sporting boats,,,30129
30.12.99,Sub-contracted operations as part of manufacturing of pleasure and sporting boats,,,301299
30.2,Railway locomotives and rolling stock,,,302
30.20,Railway locomotives and rolling stock,,,3020
30.20.1,Rail locomotives and locomotive tenders,,,30201
30.20.11,Rail locomotives powered from an external source of electricity,,,302011
30.20.12,Diesel-electric locomotives,,,302012
30.20.13,Other rail locomotives; locomotive tenders,,,302013
30.20.2,"Self-propelled railway or tramway coaches, vans and trucks, except maintenance or service vehicles",,"This category excludes:
- railway or tramway maintenance or service vehicles, see 30.20.31",30202
30.20.20,"Self-propelled railway or tramway coaches, vans and trucks, except maintenance or service vehicles",,"This subcategory excludes:
- railway or tramway maintenance or service vehicles, see 30.20.31",302020
30.20.3,Other rolling-stock,,,30203
30.20.31,Railway or tramway maintenance or service vehicles,,,302031
30.20.32,"Railway or tramway passenger coaches, not self-propelled; luggage vans and other specialised vans",,,302032
30.20.33,"Railway or tramway goods vans and wagons, not self-propelled",,,302033
30.20.4,Parts of railway or tramway locomotives or rolling-stock; mechanical traffic control equipment,,,30204
30.20.40,Parts of railway or tramway locomotives or rolling-stock; mechanical traffic control equipment,,,302040
30.20.9,"Reconditioning and fitting out services (""completing"") of railway and tramway locomotives and rolling-stock; sub-contracted operations as part of manufacturing of railway locomotives and rolling stock",,,30209
30.20.91,"Reconditioning and fitting out services (""completing"") of railway and tramway locomotives and rolling-stock","This subcategory includes:
- reconditioning services of railway and tramway locomotives and rolling-stock
- specialised fitting out services of railway and tramway locomotives and rolling-stock, e.g. installation of electrical equipment, air conditioning, seats, inside panelling, windows
- specialised painting services of railway and tramway locomotives and rolling-stock",,302091
30.20.99,Sub-contracted operations as part of manufacturing of railway locomotives and rolling stock,,,302099
30.3,Air and spacecraft and related machinery,,,303
30.30,Air and spacecraft and related machinery,,,3030
30.30.1,"Motors and engines for aircraft or spacecraft; ground flying trainers, and parts thereof",,,30301
30.30.11,Aircraft spark-ignition engines,,,303011
30.30.12,Turbo-jets and turbo-propellers,,,303012
30.30.13,"Reaction engines, excluding turbo-jets",,"This subcategory excludes:
- turbo-jets, see 30.30.12",303013
30.30.14,Ground flying trainers and parts thereof,,,303014
30.30.15,Parts for aircraft spark-ignition engines,,,303015
30.30.16,Parts of turbo-jets or turbo-propellers,,,303016
30.30.2,"Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft",,,30302
30.30.20,"Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft",,,303020
30.30.3,Helicopters and aeroplanes,,,30303
30.30.31,Helicopters,,,303031
30.30.32,"Aeroplanes and other aircraft, of an unladen weight ≤ 2 000 kg",,,303032
30.30.33,"Aeroplanes and other aircraft, of an unladen weight > 2 000 kg but ≤ 15 000 kg",,,303033
30.30.34,"Aeroplanes and other aircraft, of an unladen weight > 15 000 kg",,,303034
30.30.4,Spacecraft (including satellites) and spacecraft launch vehicles,,,30304
30.30.40,Spacecraft (including satellites) and spacecraft launch vehicles,,,303040
30.30.5,Other parts of aircraft and spacecraft,,,30305
30.30.50,Other parts of aircraft and spacecraft,,,303050
30.30.6,Overhaul and conversion services of aircraft and aircraft engines,,,30306
30.30.60,Overhaul and conversion services of aircraft and aircraft engines,,,303060
30.30.9,Sub-contracted operations as part of manufacturing of air and spacecraft and related machinery,,,30309
30.30.99,Sub-contracted operations as part of manufacturing of air and spacecraft and related machinery,,,303099
30.4,Military fighting vehicles,,,304
30.40,Military fighting vehicles,,,3040
30.40.1,Motorised tanks and other armoured fighting vehicles and parts thereof,,,30401
30.40.10,Motorised tanks and other armoured fighting vehicles and parts thereof,,,304010
30.40.9,Sub-contracted operations as part of manufacturing of military fighting vehicles,,,30409
30.40.99,Sub-contracted operations as part of manufacturing of military fighting vehicles,,,304099
30.9,Transport equipment n.e.c.,,,309
30.91,Motorcycles,,,3091
30.91.1,Motorcycles and side-cars,,,30911
30.91.11,Motorcycles and cycles with an auxiliary motor with reciprocating internal combustion piston engine ≤ 50 cm³,,,309111
30.91.12,Motorcycles with reciprocating internal combustion piston engine > 50 cm³,,,309112
30.91.13,Motorcycles n.e.c.; side-cars,,,309113
30.91.2,Parts and accessories of motorcycles and side-cars,,,30912
30.91.20,Parts and accessories of motorcycles and side-cars,,,309120
30.91.3,Internal combustion engines of a kind used for motorcycles,,,30913
30.91.31,"Spark-ignition reciprocating internal combustion piston engines for motorcycles, of a cylinder capacity ≤ 1 000 cm³",,,309131
30.91.32,"Spark-ignition reciprocating internal combustion piston engines for motorcycles, of a cylinder capacity > 1 000 cm³",,,309132
30.91.9,Sub-contracted operations as part of manufacturing of motorcycles,,,30919
30.91.99,Sub-contracted operations as part of manufacturing of motorcycles,,,309199
30.92,Bicycles and invalid carriages,,,3092
30.92.1,"Bicycles and other cycles, not motorised",,,30921
30.92.10,"Bicycles and other cycles, not motorised",,,309210
30.92.2,"Invalid carriages, excluding parts and accessories",,"This category excludes:
- parts and accessories of invalid carriages, see 30.92.30",30922
30.92.20,"Invalid carriages, excluding parts and accessories",,"This subcategory excludes:
- parts and accessories of invalid carriages, see 30.92.30",309220
30.92.3,"Parts and accessories of bicycles and other cycles, not motorised, and of invalid carriages",,,30923
30.92.30,"Parts and accessories of bicycles and other cycles, not motorised, and of invalid carriages",,,309230
30.92.4,Baby carriages and parts thereof,,,30924
30.92.40,Baby carriages and parts thereof,,,309240
30.92.9,Sub-contracted operations as part of manufacturing of bicycles and invalid carriages,,,30929
30.92.99,Sub-contracted operations as part of manufacturing of bicycles and invalid carriages,,,309299
30.99,Other transport equipment n.e.c.,,,3099
30.99.1,Other transport equipment n.e.c.,,,30991
30.99.10,Other transport equipment n.e.c.,,,309910
30.99.9,Sub-contracted operations as part of manufacturing of other transport equipment n.e.c.,,,30999
30.99.99,Sub-contracted operations as part of manufacturing of other transport equipment n.e.c.,,,309999
31,Furniture,,,31
31.0,Furniture,,,310
31.00,Seats and parts thereof; parts of furniture,,,3100
31.00.1,Seats and parts thereof,,,31001
31.00.11,"Seats, primarily with metal frames",,,310011
31.00.12,"Seats, primarily with wooden frames",,,310012
31.00.13,Other seats,,,310013
31.00.14,Parts of seats,,,310014
31.00.2,Parts of furniture (except seats),,"This category excludes.
- parts of seats, see 31.00.14",31002
31.00.20,Parts of furniture (except seats),,"This subcategory excludes.
- parts of seats, see 31.00.14",310020
31.00.9,"Upholstering services of chairs and seats; sub-contracted operations as part of manufacturing of seats, parts thereof and parts of furniture",,,31009
31.00.91,Upholstering services of chairs and seats,,,310091
31.00.99,"Sub-contracted operations as part of manufacturing of seats, parts thereof and parts of furniture",,,310099
31.01,Office and shop furniture,,,3101
31.01.1,Office and shop furniture,,,31011
31.01.11,Metal furniture of a kind used in offices,,,310111
31.01.12,Wooden furniture of a kind used in offices,,,310112
31.01.13,Wooden furniture for shops,,,310113
31.01.9,Sub-contracted operations as part of manufacturing of office and shop furniture,,,31019
31.01.99,Sub-contracted operations as part of manufacturing of office and shop furniture,,,310199
31.02,Kitchen furniture,,,3102
31.02.1,Kitchen furniture,,,31021
31.02.10,Kitchen furniture,,,310210
31.02.9,Sub-contracted operations as part of manufacturing of kitchen furniture,,,31029
31.02.99,Sub-contracted operations as part of manufacturing of kitchen furniture,,,310299
31.03,Mattresses,,,3103
31.03.1,Mattresses,,,31031
31.03.11,Mattress supports,,,310311
31.03.12,"Mattresses, excluding mattress supports",,"This subcategory excludes:
- mattress supports, see 31.03.11",310312
31.03.9,Sub-contracted operations as part of manufacturing of mattresses,,,31039
31.03.99,Sub-contracted operations as part of manufacturing of mattresses,,,310399
31.09,Other furniture,,,3109
31.09.1,Other furniture,,,31091
31.09.11,Metal furniture n.e.c.,,,310911
31.09.12,"Wooden furniture of a kind used in the bedroom, in the dining room and in the living room",,,310912
31.09.13,Wooden furniture n.e.c.,,,310913
31.09.14,"Furniture of plastics or other materials (e.g., cane, osier or bamboo)",,,310914
31.09.9,Finishing services of new furniture; sub-contracted operations as part of manufacturing of other furniture,,,31099
31.09.91,Finishing services of new furniture (except upholstering of chairs and seats),,"This subcategory excludes:
- upholstering services of chairs and seats, see 31.00.91
- repair, maintenance and restoration services of furniture, see 95.24.10",310991
31.09.99,Sub-contracted operations as part of manufacturing of other furniture,,,310999
32,Other manufactured goods,,,32
32.1,"Jewellery, bijouterie and related articles",,,321
32.11,Coins,,,3211
32.11.1,Coins,,,32111
32.11.10,Coins,,,321110
32.11.9,Sub-contracted operations as part of manufacturing of coins,,,32119
32.11.99,Sub-contracted operations as part of manufacturing of coins,,,321199
32.12,Jewellery and related articles,,,3212
32.12.1,Jewellery and related articles,,,32121
32.12.11,"Cultured pearls, precious or semi-precious stones, including synthetic or reconstructed, worked but not set",,,321211
32.12.12,"Industrial diamonds, worked; dust and powder of natural or synthetic precious or semi-precious stones",,,321212
32.12.13,Articles of jewellery and parts thereof; articles of goldsmiths' or silversmiths' wares and parts thereof,,,321213
32.12.14,"Other articles of precious metal; articles of natural or cultured pearls, precious or semi precious stones",,,321214
32.12.9,Sub-contracted operations as part of manufacturing of jewellery and related articles,,,32129
32.12.99,Sub-contracted operations as part of manufacturing of jewellery and related articles,,,321299
32.13,Imitation jewellery and related articles,,,3213
32.13.1,Imitation jewellery and related articles,,,32131
32.13.10,Imitation jewellery and related articles,,,321310
32.13.9,Sub-contracted operations as part of manufacturing of imitation jewellery and related articles,,,32139
32.13.99,Sub-contracted operations as part of manufacturing of imitation jewellery and related articles,,,321399
32.2,Musical instruments,,,322
32.20,Musical instruments,,,3220
32.20.1,"Pianos, organs and other string and wind musical instruments, keyboards; metronomes, tuning forks; mechanisms for musical boxes",,,32201
32.20.11,Pianos and other keyboard stringed musical instruments,,,322011
32.20.12,Other string musical instruments,,,322012
32.20.13,"Keyboard pipe organs, harmoniums and similar instruments; accordions and similar instruments; mouth organs; wind instruments",,,322013
32.20.14,"Musical or keyboard instruments, the sound of which is produced, or must be amplified, electrically",,,322014
32.20.15,Other musical instruments,,,322015
32.20.16,"Metronomes, tuning forks and pitch pipes; mechanisms for musical boxes; musical instrument strings",,,322016
32.20.2,Parts and accessories of musical instruments,,,32202
32.20.20,Parts and accessories of musical instruments,,,322020
32.20.9,Sub-contracted operations as part of manufacturing of musical instruments,,,32209
32.20.99,Sub-contracted operations as part of manufacturing of musical instruments,,,322099
32.3,Sports goods,,,323
32.30,Sports goods,,,3230
32.30.1,Sports goods,,,32301
32.30.11,"Snow-skis and other snow-ski equipment, except footwear; ice skates and roller skates; parts thereof",,"This subcategory excludes:
- snow-ski footwear, see 32.30.12",323011
32.30.12,Snow-ski footwear,,,323012
32.30.13,"Water-skis, surfboards, sailboards and other water-sport equipment",,,323013
32.30.14,"Gymnasium, fitness centre or athletics articles and equipment",,,323014
32.30.15,Other articles and equipment for sports or outdoor games; swimming pools and paddling pools,,,323015
32.30.16,"Fishing rods, other line fishing tackle; articles for hunting or fishing n.e.c.",,,323016
32.30.9,Sub-contracted operations as part of manufacturing of sports goods,,,32309
32.30.99,Sub-contracted operations as part of manufacturing of sports goods,,,323099
32.4,Games and toys,,,324
32.40,Games and toys,,,3240
32.40.1,Dolls representing only human beings; toys representing animals or non-human creatures; parts thereof,,,32401
32.40.11,Dolls representing only human beings,,,324011
32.40.12,Toys representing animals or non-human creatures,,,324012
32.40.13,Parts and accessories of dolls representing human beings,,,324013
32.40.2,Toy trains and their accessories; other reduced-size models or construction sets and constructional toys,,,32402
32.40.20,Toy trains and their accessories; other reduced-size models or construction sets and constructional toys,,,324020
32.40.3,"Other toys, including toy musical instruments",,,32403
32.40.31,Wheeled toys designed to be ridden by children; dolls' carriages,,,324031
32.40.32,Puzzles,,,324032
32.40.39,Games and toys n.e.c.,,,324039
32.40.4,Other games,,,32404
32.40.41,Playing cards,,,324041
32.40.42,"Articles for billiards, articles for funfair, table or parlour games; other games, coin- or disc-operated",,,324042
32.40.9,Sub-contracted operations as part of manufacturing of games and toys,,,32409
32.40.99,Sub-contracted operations as part of manufacturing of games and toys,,,324099
32.5,Medical and dental instruments and supplies,,,325
32.50,Medical and dental instruments and supplies,,,3250
32.50.1,"Medical, surgical and dental instruments and appliances",,,32501
32.50.11,Instruments and appliances used in dental treatment,,,325011
32.50.12,"Medical, surgical or laboratory sterilisers",,,325012
32.50.13,"Syringes, needles, catheters, cannulae and the like; ophthalmic and other instruments and appliances n.e.c.",,,325013
32.50.2,"Therapeutic instruments and appliances; accessories, protheses and orthopaedic appliances",,,32502
32.50.21,Therapeutic instruments and appliances; breathing appliances,,,325021
32.50.22,Artificial joints; orthopaedic appliances; artificial teeth; dental fittings; artificial parts of the body n.e.c.,,,325022
32.50.23,Parts and accessories of prostheses and orthopaedic appliances,,,325023
32.50.3,"Medical, surgical, dental or veterinary furniture; barbers' chairs and similar chairs and parts thereof",,,32503
32.50.30,"Medical, surgical, dental or veterinary furniture; barbers' chairs and similar chairs and parts thereof",,,325030
32.50.4,"Spectacles, lenses and parts thereof",,,32504
32.50.41,Contact lenses; spectacle lenses of any material,,,325041
32.50.42,"Spectacles, goggles and the like, corrective, protective or other",,,325042
32.50.43,"Frames and mountings for spectacles, goggles or the like",,,325043
32.50.44,"Parts of frames and mountings for spectacles, goggles or the like",,,325044
32.50.5,Other articles for medical or surgical purposes,,,32505
32.50.50,Other articles for medical or surgical purposes,,,325050
32.50.9,Sub-contracted operations as part of manufacturing of medical and surgical equipment and orthopaedic appliances,,,32509
32.50.99,Sub-contracted operations as part of manufacturing of medical and surgical equipment and orthopaedic appliances,,,325099
32.9,Manufactured goods n.e.c.,,,329
32.91,Brooms and brushes,,,3291
32.91.1,Brooms and brushes,,,32911
32.91.11,Brooms and brushes for household cleaning,,,329111
32.91.12,"Tooth brushes, hair brushes and other toilet brushes for use on the person; artists' brushes, writing brushes and brushes for cosmetics",,,329112
32.91.19,Other brushes n.e.c.,,,329119
32.91.9,Sub-contracted operations as part of manufacturing of brooms and brushes,,,32919
32.91.99,Sub-contracted operations as part of manufacturing of brooms and brushes,,,329199
32.99,Other manufactured goods n.e.c.,,,3299
32.99.1,"Safety headgear; pens and pencils, boards, date, sealing or numbering stamps; typewriter ribbons, ink-pads",,,32991
32.99.11,Safety headgear and other safety products,,,329911
32.99.12,Ball point pens; felt-tipped and other porous-tipped pens and markers; propelling or sliding pencils,,,329912
32.99.13,"Indian ink drawing pens; fountain pens, stylograph pens and other pens",,,329913
32.99.14,"Sets of writing implements, pen- and pencil-holders and similar holders; parts thereof",,,329914
32.99.15,"Pencils, crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors' chalks",,,329915
32.99.16,"Slates and boards; date, sealing or numbering stamps and the like; typewriter or similar ribbons; ink-pads",,,329916
32.99.2,Umbrellas; walking-sticks; buttons; button-moulds; fasteners; parts thereof,,,32992
32.99.21,"Umbrellas and sun umbrellas; walking-sticks, seat-sticks and the like",,"This subcategory excludes: 
- whips, see 15.12.11",329921
32.99.22,"Parts, trimmings and accessories of umbrellas, sun umbrellas, walking-sticks, seat-sticks and the like",,"This subcategory excludes: 
- parts, trimmings and accessories of whips, see 15.12.11",329922
32.99.23,"Press-fasteners, snap-fasteners, press-studs and parts thereof; buttons; slide fasteners",,,329923
32.99.24,Button moulds and other parts of buttons; button blanks; parts of slide fasteners,,,329924
32.99.3,Products of human or animal hair; similar products of textile materials,,,32993
32.99.30,Products of human or animal hair; similar products of textile materials,,,329930
32.99.4,"Lighters, pipes and parts thereof; articles of combustible material; liquid or liquefied gas fuels",,,32994
32.99.41,Cigarette lighters and other lighters; smoking pipes and cigar or cigarette holders and parts thereof,,,329941
32.99.42,Parts of lighters; pyrophoric alloys; articles of combustible materials,,,329942
32.99.43,"Liquid or liquefied-gas fuels for lighters, in containers of a capacity ≤ 300 cm³",,,329943
32.99.5,Other articles n.e.c.,,,32995
32.99.51,"Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes",,,329951
32.99.52,Scent sprays and mounts and heads therefor,,,329952
32.99.53,"Instruments, apparatus and models designed for demonstrational purposes",,,329953
32.99.54,"Candles, tapers and the like",,,329954
32.99.55,"Artificial flowers, foliage and fruit and parts thereof",,,329955
32.99.59,Other miscellaneous articles n.e.c.,,,329959
32.99.6,Taxidermy services,,,32996
32.99.60,Taxidermy services,,,329960
32.99.9,Sub-contracted operations as part of manufacturing of other manufactured goods n.e.c.,,,32999
32.99.99,Sub-contracted operations as part of manufacturing of other manufactured goods n.e.c.,,,329999
33,Repair and installation services of machinery and equipment,,,33
33.1,"Repair services of fabricated metal products, machinery and equipment",,,331
33.11,Repair services of fabricated metal products,,,3311
33.11.1,Repair and maintenance services of fabricated metal products,,,33111
33.11.11,Repair and maintenance services of structural metal products,,,331111
33.11.12,"Repair and maintenance services of tanks, reservoirs and containers of metal",,,331112
33.11.13,"Repair and maintenance services of steam generators, except central heating hot water boilers",,"This subcategory excludes:
- repair and maintenance services of central heating hot water boilers, see 33.11.12",331113
33.11.14,Repair and maintenance services of weapons and ammunition,,,331114
33.11.19,Repair and maintenance services of other fabricated metal products,,,331119
33.12,Repair services of machinery,,,3312
33.12.1,Repair and maintenance services of general-purpose machinery,,,33121
33.12.11,"Repair and maintenance services of engines and turbines, except aircraft, vehicle and cycle engines",,,331211
33.12.12,"Repair and maintenance services of fluid power equipment, other pumps, compressors, taps and valves",,,331212
33.12.13,"Repair and maintenance services of bearings, gears, gearing and driving elements",,,331213
33.12.14,"Repair and maintenance services of ovens, furnaces and furnace burners",,,331214
33.12.15,Repair and maintenance services of lifting and handling equipment,,"This subcategory excludes:
- repair and maintenance works of lifts and escalators, see 43.29.19",331215
33.12.16,Repair and maintenance services of office machinery and equipment (except computers and peripherical equipment),,"This subcategory excludes:
- repair services of computers and peripheral equipment, see 95.11.10",331216
33.12.17,Repair and maintenance services of power-driven hand tools,,,331217
33.12.18,Repair and maintenance services of non-domestic cooling and ventilation equipment,,,331218
33.12.19,Repair and maintenance services of other general-purpose machinery n.e.c.,,,331219
33.12.2,Repair and maintenance services of special-purpose machinery,,,33122
33.12.21,Repair and maintenance services of agricultural and forestry machinery,,"This subcategory excludes:
- repair services of lawnmowers, edgers, trimmers and similar garden equipment, see 95.22.10",331221
33.12.22,Repair and maintenance services of metal forming machinery and machine tools,,,331222
33.12.23,Repair and maintenance services of machinery for metallurgy,,,331223
33.12.24,"Repair and maintenance services of machinery for mining, quarrying and construction",,,331224
33.12.25,"Repair and maintenance services of machinery for food, beverage and tobacco processing",,,331225
33.12.26,"Repair and maintenance services of machinery for textile, apparel and leather production",,,331226
33.12.27,Repair and maintenance services of machinery for paper and paperboard production,,,331227
33.12.28,Repair and maintenance services of machinery for plastics and rubber,,,331228
33.12.29,Repair and maintenance services of other special-purpose machinery,,,331229
33.13,Repair services of electronic and optical equipment,,,3313
33.13.1,Repair and maintenance services of electronic and optical equipment,,,33131
33.13.11,"Repair and maintenance services of instruments and appliances for measuring, testing and navigation",,,331311
33.13.12,"Repair and maintenance services of irradiation, electromedical and electrotherapeutic equipment",,,331312
33.13.13,Repair and maintenance services of professional optical instruments and photographic equipment,,,331313
33.13.19,Repair and maintenance services of other professional electronic equipment,,,331319
33.14,Repair services of electrical equipment,,,3314
33.14.1,Repair and maintenance services of electrical equipment,,,33141
33.14.11,"Repair and maintenance of electric motors, generators, transformers and electricity distribution and control apparatus",,,331411
33.14.19,Repair and maintenance services of other professional electrical equipment,,,331419
33.15,Repair and maintenance services of ships and boats,,,3315
33.15.1,Repair and maintenance services of ships and boats,,,33151
33.15.10,Repair and maintenance services of ships and boats,,,331510
33.16,Repair and maintenance services of aircraft and spacecraft,,,3316
33.16.1,Repair and maintenance services of aircraft and spacecraft,,,33161
33.16.10,Repair and maintenance services of aircraft and spacecraft,,,331610
33.17,Repair and maintenance services of other transport equipment,,,3317
33.17.1,Repair and maintenance services of other transport equipment,,,33171
33.17.11,Repair and maintenance services of railway locomotives and rolling-stock,,,331711
33.17.19,Repair and maintenance services of other transport equipment n.e.c.,,,331719
33.19,Repair services of other equipment,,,3319
33.19.1,Repair services of other equipment,,,33191
33.19.10,Repair services of other equipment,,,331910
33.2,Installation services of industrial machinery and equipment,,,332
33.20,Installation services of industrial machinery and equipment,,,3320
33.20.1,"Installation services of fabricated metal products, except machinery and equipment",,"This category excludes:
- installation services of machinery and equipment, see 33.20.3",33201
33.20.11,"Installation services of steam generators, except central heating hot water boilers, including installation services for metal pipe systems in industrial plants",,,332011
33.20.12,"Installation services of other fabricated metal products, except machinery and equipment",,"This subcategory excludes:
- installation services of machinery and equipment, see 33.20.2 and 33.20.3",332012
33.20.2,Installation services of general-purpose machinery,,,33202
33.20.21,Installation services of office and accounting machinery,,,332021
33.20.29,Installation services of other general-purpose machinery n.e.c.,,,332029
33.20.3,Installation services of special-purpose machinery,,,33203
33.20.31,Installation services of industrial machinery and equipment for agriculture,,,332031
33.20.32,Installation services of metal forming machinery,,,332032
33.20.33,Installation services of industrial machinery and equipment for metallurgy,,,332033
33.20.34,Installation services of industrial machinery and equipment for mining,,,332034
33.20.35,"Installation services of industrial machinery and equipment for food, beverages and tobacco processing",,,332035
33.20.36,"Installation services of industrial machinery and equipment for textiles, apparel and leather production",,,332036
33.20.37,Installation services of industrial machinery and equipment for paper and paperboard production,,,332037
33.20.38,Installation services of industrial machinery and equipment for plastic and rubber production,,,332038
33.20.39,Installation services of other special-purpose machinery,,,332039
33.20.4,Installation services of electronic and optical equipment,,,33204
33.20.41,Installation services of professional medical machinery and precision and optical instruments,,,332041
33.20.42,Installation services of professional electronic equipment,,,332042
33.20.5,Installation services of electrical equipment,,,33205
33.20.50,Installation services of electrical equipment,,,332050
33.20.6,Installation services of industrial process control equipment,,,33206
33.20.60,Installation services of industrial process control equipment,,,332060
33.20.7,Installation services of other goods n.e.c.,,,33207
33.20.70,Installation services of other goods n.e.c.,,,332070
35,"Electricity, gas, steam and air conditioning",,,35
35.1,"Electricity, transmission and distribution services",,,351
35.11,Electricity,,,3511
35.11.1,Electricity,,,35111
35.11.10,Electricity,"This subcategory includes:
- electric energy, such as thermal, nuclear, gas turbine, diesel, hydroelectric and other renewable",,351110
35.12,Transmission services of electricity,,,3512
35.12.1,Transmission services of electricity,,,35121
35.12.10,Transmission services of electricity,"This subcategory includes:
- operation services of transmission systems that convey the electricity from the generation facility to the distribution system","This subcategory excludes:
- distribution services of electricity, see 35.13.10
- installation works of electricity meters, see 43.21.10",351210
35.13,Distribution services of electricity,,,3513
35.13.1,Distribution services of electricity,,,35131
35.13.10,Distribution services of electricity,"This subcategory includes:
- operation services of distribution systems (i.e. consisting of lines, poles, meters, and wiring) that convey electric power received from the generation facility or the transmission system to the final consumer
- maintenance services of electric meters","This subcategory excludes:
- transmission services of electricity, see 35.12.10
- installation works of electricity meters, see 43.21.10
- reading of electric meters, see 82.99.19",351310
35.14,Trade services of electricity,,,3514
35.14.1,Trade services of electricity,,,35141
35.14.10,Trade services of electricity,"This subcategory includes:
- trade services of electricity to the user 
- services provided by electric power brokers or agents that arrange the sale of electricity via power distribution systems operated by others
- operation services of electricity and transmission capacity exchanges for electric power",,351410
35.2,Manufactured gas; distribution services of gaseous fuels through mains,,,352
35.21,Manufactured gas,,,3521
35.21.1,"Coal gas, water gas, producer gas and similar gases, other than petroleum gases",,,35211
35.21.10,"Coal gas, water gas, producer gas and similar gases, other than petroleum gases","This subcategory includes:
- gas for the purpose of gas supply by carbonation of coal, from by-products of agriculture or from waste","This subcategory excludes:
- crude natural gas, see 06.20.10
- refined petroleum products, see 19.20.3
- industrial gases, see 20.11.1",352110
35.22,Distribution services of gaseous fuels through mains,,,3522
35.22.1,Distribution services of gaseous fuels through mains,,,35221
35.22.10,Distribution services of gaseous fuels through mains,"This subcategory includes:
- distribution and supply of gaseous fuels of all kinds through a system of mains
- maintenance services of gas meters","This subcategory excludes:
- installation services of gas meters, see 43.22.20
- transportation services of gases by pipelines, see 49.50.11
- reading of gas meters, see 82.99.19",352210
35.23,Trade services of gas through mains,,,3523
35.23.1,Trade services of gas through mains,,,35231
35.23.10,Trade services of gas through mains,"This subcategory includes:
- trade services of gas to the user through mains
- services by gas brokers or agents that arrange the sale of gas over gas distribution systems operated by others
- commodity and transport exchanges for gaseous fuels","This subcategory excludes:
- wholesale services for gaseous fuels, see 46.71.13
- retail trade services for bottled gas, see 47.00.85",352310
35.3,Steam and air conditioning supply services,,,353
35.30,Steam and air conditioning supply services,,,3530
35.30.1,Steam and hot water; steam and hot water supply services,,,35301
35.30.11,Steam and hot water,,,353011
35.30.12,Steam and hot water supply services through mains,"This subcategory includes:
- steam and hot water supply services for heating, power and other purposes","This subcategory excludes:
- reading of household heating meters, see 82.99.19",353012
35.30.2,Ice; cooled air and chilled water supply services,,,35302
35.30.21,"Ice, including ice for cooling (i.e. non-food) purposes",,,353021
35.30.22,Cooled air and chilled water supply services,"This subcategory includes:
- cooled air and chilled water supply services through mains
- ice supply services",,353022
36,Natural water; water treatment and supply services,,,36
36.0,Natural water; water treatment and supply services,,,360
36.00,Natural water; water treatment and supply services,,,3600
36.00.1,Natural water,,,36001
36.00.11,Drinking water,,,360011
36.00.12,Non-drinking water,,,360012
36.00.2,Treatment and distribution services of water through mains,,,36002
36.00.20,Treatment and distribution services of water through mains,"This subcategory includes:
- purification services of water for water supply purposes
- treatment services of water for industrial and other purposes
- distribution services of water through mains
- operation services of irrigation canals
- maintenance services of water meters","This subcategory excludes:
- operation services of irrigation systems for agricultural purposes, see 01.61.10
- treatment services of wastewater in order to prevent pollution, see 37.00.11
- installation services of water meters, see 43.22.11
- (long-distance) transport services of water via pipelines, see 49.50.19
- reading of water meters, see 82.99.19",360020
36.00.3,Trade services of water through mains,,,36003
36.00.30,Trade services of water through mains,,,360030
37,Sewerage services; sewage sludge,,,37
37.0,Sewerage services; sewage sludge,,,370
37.00,Sewerage services; sewage sludge,,,3700
37.00.1,Sewerage services,,,37001
37.00.11,Sewage removal and treatment services,"This subcategory includes:
- sewage removal services usually provided using equipment such as waste pipes, sewers or drains
- sewage treatment services (including human and industrial wastewater, water from swimming pools etc.) by means of physical, chemical and biological processes like dilution, screening, filtering, sedimentation etc.
- maintenance and cleaning services of sewers and drains, including sewer rodding","This subcategory excludes:
- collection or purification of water, see 36.00
- distribution of water through mains, see 36.00.20
- construction, repair and alteration of sewers, see 42.21.2",370011
37.00.12,Treatment services of cesspools and septic tanks,"This subcategory includes:
- emptying and cleaning of cesspools and septic tanks
- servicing of chemical toilets","This subcategory excludes:
- decontamination services of groundwater and surface water at the place of pollution, see 39.00.11 and 39.00.12 respectively
- cleaning and deblocking of drainpipes in buildings, see 43.22.11",370012
37.00.2,Sewage sludge,,,37002
37.00.20,Sewage sludge,,,370020
38,"Waste collection, treatment and disposal services; materials recovery services",,,38
38.1,Waste; waste collection services,,,381
38.11,Non-hazardous waste; collection services of non-hazardous waste,,,3811
38.11.1,Collection services of non-hazardous recyclable waste,,,38111
38.11.11,"Collection services of non-hazardous recyclable waste, municipal","This subcategory includes:
- waste collection specifically designed for the collection of non-hazardous recyclable materials:
  • whether pre-sorted or commingled waste, such as cardboard, paper, plastic, glass, aluminium, steel and organic yard waste from residential dwellings, including curbside collection, back door collection, or automated collection on a regular or flexible schedule",,381111
38.11.19,"Collection services of non-hazardous recyclable waste, other","This subcategory includes:
- waste collection specifically designed for the collection of non-hazardous recyclable materials:
  • whether pre-sorted or commingled, such as cardboard, paper, plastic, glass, aluminium, steel, and other recyclable materials from non-residential locations, on a regular or flexible schedule",,381119
38.11.2,Collection services of non-hazardous non-recyclable waste,,,38112
38.11.21,"Collection services of non-hazardous non-recyclable waste, municipal","This subcategory includes:
- general collection of waste, garbage, rubbish, refuse, trash, and commingled materials from residential dwellings, including curbside collection, back door collection, or automated collection on a regular or flexible schedule",,381121
38.11.29,"Collection services of non-hazardous non-recyclable waste, other","This subcategory includes:
- general collection of waste, garbage, rubbish, refuse, trash, and commingled materials from non-residential locations, on a regular or flexible schedule",,381129
38.11.3,"Non-recyclable non-hazardous waste, collected",,,38113
38.11.31,Non-recyclable non-hazardous municipal waste,,"This subcategory excludes:
- pellets and briquettes of metal or plastic, see 38.32.13",381131
38.11.39,Other non-recyclable non-hazardous waste,,,381139
38.11.4,"Wrecks, for dismantling",,,38114
38.11.41,"Vessels and other floating structures, for breaking up",,,381141
38.11.49,"Used automobiles, computers, televisions and other equipment for dismantling",,,381149
38.11.5,"Other recyclable non-hazardous waste, collected",,,38115
38.11.51,Glass waste,,,381151
38.11.52,Paper and paperboard waste,,,381152
38.11.53,Used pneumatic tyres of rubber,,,381153
38.11.54,Other rubber waste,,,381154
38.11.55,Plastic waste,,,381155
38.11.56,Textile waste,,,381156
38.11.57,Leather waste,,,381157
38.11.58,Non-hazardous metal waste,,,381158
38.11.59,Other non-hazardous recyclable waste n.e.c.,,"This subcategory excludes:
- Pellets and briquettes, of pressed and agglomerated wood and vegetable waste and scrap, see 16.29.15
- agglomerated wood waste and scrap, in forms other than pellets, see 16.29.15
- pellets and briquettes of mixed industrial wastes, see 38.32.13",381159
38.11.6,Services of transfer facilities for non-hazardous waste,,,38116
38.11.61,Services of transfer facilities for non-hazardous recyclable waste,,"This subcategory excludes:
- operation services of facilities where commingled recoverable materials are sorted into distinct categories, see 38.32.1",381161
38.11.69,Services of transfer facilities for other non-hazardous waste,,"This subcategory excludes:
- non-hazardous waste treatment services for final disposal, see 38.21.10",381169
38.12,Hazardous waste; collection services of hazardous waste,,,3812
38.12.1,Collection services of hazardous waste,,"This category excludes:
- remediation and clean up services of contaminated buildings, mine sites, soil, ground water, e.g. asbestos removal, see 39.00.1",38121
38.12.11,Collection services of hazardous medical and other biohazardous waste,"This subcategory includes:
- waste collection specifically designed for the collection of:
  • pathological wastes such as anatomical wastes, non-anatomical wastes, sharp wastes, such as needles and scalpels 
  • other biological-infectious wastes from hospitals, medical practices, dental practices, medical laboratories 
  • other biohazardous wastes from non-residential locations",,381211
38.12.12,Collection services of other hazardous industrial waste,"This subcategory includes:
- waste collection specifically designed for the collection of:
  • hazardous wastes (except medical and biological) that may be hazardous to human health or the environment and that require special handling techniques specified by legislation or regulation e.g. nuclear waste, used oils from shipment or garages",,381212
38.12.13,Collection services of hazardous municipal waste,"This subcategory includes:
- waste collection specifically designed for the collection of:
  • residential hazardous waste including materials that may be hazardous to human health or the environment that require special handling techniques specified by legislation or regulation, e.g. used batteries",,381213
38.12.2,"Hazardous waste, collected",,,38122
38.12.21,Spent (irradiated) fuel elements (cartridges) of nuclear reactors,,,381221
38.12.22,Pharmaceutical waste,,,381222
38.12.23,Other medical hazardous waste,,,381223
38.12.24,Hazardous chemical waste,,,381224
38.12.25,Waste oils,,,381225
38.12.26,Hazardous metal waste,,,381226
38.12.27,"Waste and scrap of primary cells, primary batteries and electric accumulators",,,381227
38.12.29,Other hazardous waste,,,381229
38.12.3,Services of transfer facilities for hazardous waste,,,38123
38.12.30,Services of transfer facilities for hazardous waste,"This subcategory includes:
- services of drop-off centres, transfer stations and container stations",,381230
38.2,Waste treatment and disposal services,,,382
38.21,Treatment and disposal services of non-hazardous waste,,,3821
38.21.1,Non-hazardous waste treatment for final disposal services,,,38211
38.21.10,Non-hazardous waste treatment for final disposal services,,,382110
38.21.2,Non-hazardous waste disposal services,,,38212
38.21.21,Sanitary landfill services,"This subcategory includes: 
- disposal of non-hazardous waste on or in a sanitary landfill which meets the sanitary landfill criteria specified by legislation or regulation, i.e. designed to prevent leaking etc.",,382121
38.21.22,Other landfill services,"This subcategory includes:
- disposal of non-hazardous waste on or in landfills other than a sanitary one",,382122
38.21.23,Incineration services of non-hazardous waste,"This subcategory includes:
- incineration of non-hazardous waste in a facility that meets legal standard and requirements for incineration of non-hazardous waste",,382123
38.21.29,Other non-hazardous waste disposal services,"This subcategory includes other non-hazardous waste disposal services, such as:
- services of chemical or biological reduction of agricultural waste, and similar treatment services
- composting services
- processing of agricultural and other waste in order to obtain biogas",,382129
38.21.3,Waste organic solvents,,,38213
38.21.30,Waste organic solvents,,,382130
38.21.4,Ashes and residues from waste incineration,,,38214
38.21.40,Ashes and residues from waste incineration,,,382140
38.21.5,Pellets of municipal waste,,,38215
38.21.50,Pellets of municipal waste,,,382150
38.22,Treatment and disposal services of hazardous waste,,,3822
38.22.1,Nuclear and other hazardous waste treatment services,,,38221
38.22.11,Nuclear waste treatment services,,,382211
38.22.19,Other hazardous waste treatment services,"This subcategory includes:
- treatment to reduce, eliminate, or transform hazardous waste

Processes include biological, chemical, and/or physical procedures or incineration.
These procedures may lead to a disposable residual or result in the recovery of a recyclable material.",,382219
38.22.2,Nuclear and other hazardous waste disposal services,,,38222
38.22.21,Nuclear waste disposal services,,,382221
38.22.29,Other hazardous waste disposal services,"This subcategory includes:
- disposal services for hazardous waste at a facility that meets legal standards for the disposal of hazardous waste, such as at approved controlled containment facilities or landfills",,382229
38.3,Materials recovery services; secondary raw materials,,,383
38.31,Dismantling services of wrecks,,,3831
38.31.1,Dismantling services of wrecks,,,38311
38.31.11,Shipbreaking services,,,383111
38.31.12,"Dismantling services of used automobiles, computers, televisions and other equipment","This subcategory includes:
- dismantling services of wrecks, such as cars, computers etc., in order to obtain and separate recoverable materials","This subcategory excludes:
- dismantling services of vessels and other floating structures, see 38.31.11",383112
38.32,Sorted materials recovery services; secondary raw materials,,,3832
38.32.1,Sorted materials recovery services,This category includes sorted materials recovery services on a fee or contract basis.,"This category excludes:
- wholesale trade services in waste and scrap including collecting, sorting, packing, dealing etc. without an industrial process, see 46.77.10",38321
38.32.11,Sorted metal materials recovery services,"This subcategory includes:
- processing services of metal waste and scrap and of metal articles, whether or not used, into secondary raw material. Typical input consists of waste and scrap being sorted or unsorted but always unfit for further direct use in an industrial process, whereas the output is made fit for further processing and is to be considered then as an intermediate good. A process is required, either mechanical or chemical. Examples are:
  • mechanical crushing of metal waste such as used cars, washing machines, bikes etc., with subsequent sorting and separation
  • mechanical reduction of large iron pieces such as railway wagons
  • stripping of used goods such as cars in order to obtain reusable parts
  • stripping of used goods such as cars or refrigerators to strip them of harmful waste (oil, cooling liquid, fuel etc.)",,383211
38.32.12,Sorted non-metal materials recovery services,"This subcategory includes:
- processing services of non-metal waste and scrap and of non-metal articles, whether or not used, into secondary raw material. Typical input consists of waste and scrap being sorted or unsorted but always unfit for further direct use in an industrial process, whereas the output is made fit for further processing and is to be considered then as an intermediate good. A process is required, either mechanical or chemical. Examples are:
  • reclaiming of rubber such as used tires to produce secondary raw material
  • sorting and pelleting of plastics to produce secondary raw material for tubes, flower pots, pallets and the like
  • reclaiming of chemicals from chemical waste
  • crushing, cleaning and sorting of glass
  • crushing, cleaning and sorting of other waste such as demolition waste to obtain secondary raw material",,383212
38.32.13,"Briquettes n.e.c. (produced from several different industrial
wastes etc.)",,,383213
38.32.2,Metal secondary raw materials,,,38322
38.32.21,Secondary raw material of precious metals,,,383221
38.32.22,Secondary raw material of ferrous metals,,,383222
38.32.23,Secondary raw material of copper,,,383223
38.32.24,Secondary raw material of nickel,,,383224
38.32.25,Secondary raw material of aluminium,,,383225
38.32.29,Other metal secondary raw materials,,,383229
38.32.3,Non-metal secondary raw materials,,,38323
38.32.31,Secondary raw material of glass,,,383231
38.32.32,Secondary raw material of paper and paperboard,,,383232
38.32.33,Secondary raw material of plastic,,,383233
38.32.34,Secondary raw material of rubber,,,383234
38.32.35,Secondary raw material of textile,,,383235
38.32.39,Other non-metal secondary raw materials,,,383239
39,Remediation services and other waste management services,,,39
39.0,Remediation services and other waste management services,,,390
39.00,Remediation services and other waste management services,"This class includes:
- remediation services, i.e. services dealing with the effects of contamination through operation of facilities or through accidents. These services aim to eliminate or contain existing contamination of soil, water or air and have to be performed on-site.",,3900
39.00.1,Remediation and clean-up services,,,39001
39.00.11,"Remediation and clean-up services, soil and groundwater","This subcategory includes:
- services involved in implementing approved plans for the remediation of soil and groundwater on a contaminated site, that meet requirements specified by legislation or regulation","This subcategory excludes:
- purification of water for water supply purposes, see 36.00.20",390011
39.00.12,"Remediation and clean-up services, surface water","This subcategory includes:
- services involved in implementing approved plans for the remediation of surface water on a contaminated site, that meet requirements specified by legislation or regulation",,390012
39.00.13,"Remediation and clean-up services, air","This subcategory includes:
- services involved in implementing approved plans for the remediation of air on a contaminated site, that meet requirements specified by legislation or regulation",,390013
39.00.14,Building remediation services,"This subcategory includes:
- development and implementation of a remediation plan that removes, destroys, contains, or otherwise reduces contaminants, such as asbestos, lead, radon, or other contaminates in a building",,390014
39.00.2,Other remediation and specialised pollution control services,,,39002
39.00.21,"Site remediation containment, control and monitoring services and other site remediation services","This subcategory includes:
- services involved in preventing additional or wider contamination on the site 
- preventing the movement of uncontrolled contaminates from the site 
- monitoring the site to determine the effectiveness of remediation activities 
- controlling access to the contaminated site
- other site remediation services n.e.c.",,390021
39.00.22,Other remediation services,"This subcategory includes:
- other remediation services, such as: 
  • environmental emergency response services 
  • other remediation services n.e.c.","This subcategory excludes:
- pest control in agriculture, see 01.61.10
- outdoor sweeping and watering of streets etc., see 81.29.12",390022
39.00.23,Other specialised pollution control services,"This subcategory includes:
- acidifying deposition (""acid rain"") monitoring, controlling and damage assessment services
- other specialised pollution control services n.e.c.","This subcategory excludes:
- environmental consulting services, see 74.90.13",390023
41,Buildings and building construction works,,,41
41.0,Buildings and building construction works,,,410
41.00,Buildings and building construction works,,,4100
41.00.1,Residential buildings,,,41001
41.00.11,One-dwelling buildings,"This subcategory includes:
-	 detached houses such as bungalows, villas, chalets, forest lodges, farmhouses, country houses, summer houses, weekend houses etc.","This subcategory excludes:
- non-residential farm buildings, see 41.00.22",410011
41.00.12,Two-dwelling buildings,"This subcategory includes:
- detached houses, semi-detached or terraced houses, with two dwellings","This subcategory excludes:
- semi-detached or terraced houses, with each dwelling having its own roof and its own entrance directly from ground surface, see 41.00.11",410012
41.00.13,Three and more dwelling buildings,"This subcategory includes:
- other residential buildings such as flat blocks, apartment houses, with three or more dwellings","This subcategory excludes:
- 	residences for communities, see 41.00.14
- 	hotels, see 41.00.27
- 	youth hostels, holiday camps and vacation bungalows, see 41.00.27",410013
41.00.14,Residences for communities,"This subcategory includes:
- residential buildings for communities, including residences and service residences for the elderly, students, children and other social groups, e.g. retirement homes, workers' hostels, fraternity homes, orphanages, hostels for the homeless etc.","This subcategory excludes:
- hospitals and clinics, see 41.00.28 
- institutional buildings with nursing or medical care, see 41.00.28
- prisons, barracks, see 41.00.29",410014
41.00.2,Non-residential buildings,,,41002
41.00.21,Industrial buildings,"This subcategory includes:
- covered buildings used for industrial production, e.g. factories, workshops, slaughterhouses, breweries, assembly plants etc.","This subcategory excludes:
- non-residential farm buildings, see 41.00.22
- reservoirs, silos and warehouses, see 41.00.26
- complex industrial installations (power stations, refineries etc.) which do not have the characteristics of a building, see 42.22.13, 42.99.11",410021
41.00.22,"Farm buildings, non-residential","This subcategory includes:
- farm buildings and storage buildings used for agriculture farming, e.g. cowsheds, stables, pig houses, sheep-folds, studs, kennels, industrial hen-houses, granaries, hangars and agricultural outhouses, cellars, wine making plant, wine vats, greenhouses, agricultural silos etc.","This subcategory excludes:
- installations of zoological and botanical gardens, see 42.99.12",410022
41.00.23,Office buildings,"This subcategory includes:
- buildings used as places of business, for clerical and administrative purposes, e.g. banks, post offices, municipal offices, government department offices etc.",,410023
41.00.24,Wholesale and retail trade buildings,"This subcategory includes:
- shopping centres, shopping malls, department stores, detached shops and boutiques, halls used for fairs, auctions and exhibitions, indoor markets, service stations etc.",,410024
41.00.25,Traffic and communication buildings,"This subcategory includes:
- 	buildings and installations of civil and military airports, rail stations, bus stations and harbour terminals, cablecar and chairlift stations
- radio and television broadcast buildings, telephone exchange buildings, telecommunication centres etc.
- garages (overground or underground) and roofed car parks","This subcategory excludes:
- service stations, see 41.00.24
- reservoirs, silos and warehouses, see 41.00.26
- railway tracks, see 42.12.10
- airfield runways, see 42.11.10
- telecommunication lines and masts, see 42.22.11, 
42.22.12
- hydrocarbon terminals, see 42.99.11",410025
41.00.26,"Reservoirs, silos and warehouses","This subcategory includes:
- reservoirs and tanks
- reservoirs for oil and gas
- silos for cereals, cement or other dry aggregates
- cold stores and specialised warehouses","This subcategory excludes:
- agricultural silos and storage buildings used for agriculture, see 41.00.22
- water towers, see 42.21.13
- hydrocarbon terminals, see 42.99.11",410026
41.00.27,Hotels and similar buildings,"This subcategory includes:
- hotels, motels, inns, pensions and similar lodging buildings, with or without restaurants
- youth hostels, mountain refuges, children's or family holiday camps, vacation bungalows, holiday and rest homes and other lodging buildings for holiday makers, not elsewhere classified","This subcategory excludes:
- restaurants in apartment buildings, see 41.00.13
- restaurants in shopping centres, see 41.00.24
- amusement and leisure parks, see 42.99.12",410027
41.00.28,"Public entertainment, education, hospital, institutional care or religious buildings","This subcategory includes:
- 	cinemas, concert halls, opera houses, theatres etc.
- meeting halls and multi-purpose halls mainly used for public entertainment
- casinos, circuses, music halls, dance-halls and discotheques, bandstands etc.
- museums, art galleries, libraries and resource centres
- buildings used for pre-primary, primary and secondary education (e.g. nursery schools, kindergartens, primary schools, secondary schools, colleges, grammar schools, technical schools etc.), formal education schools, vocational training schools
- buildings used for higher education and research; research laboratories; higher educational establishments
- institutions providing medical and surgical treatment and nursing care for ill or injured people
- sanatoria, long-stay hospitals and nursing homes, psychiatric hospitals, dispensaries, maternity facilities, maternal and child welfare centres
- buildings used for indoor sports (basketball and tennis courts, swimming pools, gymnastic halls, skating or ice-hockey rinks etc.) providing facilities for spectators (stands, terraces etc.) and for participants (shower and changing rooms etc.)
- churches, chapels, mosques, synagogues etc.","This subcategory excludes:
- hostels which are detached buildings of boarding schools, see 41.00.14
- hostels for students, see 41.00.14
- residences and homes with social assistance (welfare) services for old or handicapped people etc., see 41.00.14
- amusement and leisure parks, see 42.99.12
- statues and commemorative, artistic or decorative constructions, see 41.00.29
- sports grounds used for open-air sports, e.g. open-air tennis courts, open-air swimming pools etc. see 42.99.12",410028
41.00.29,Other non-residential buildings,"This subcategory includes:
- historic or protected buildings, of any kind, not used for other purposes 
- penitentiaries, prisons and remand centres, barracks for armed forces, police or fire services","This subcategory excludes:
- telephone booths, see 41.00.25
- museums, see 41.00.28
- religious buildings, see 41.00.28
- hospitals of penitentiaries, prisons and armed forces, see 41.00.28
- military engineering works, see 42.99.19",410029
41.00.3,"Construction works for residential buildings (new works, additions, alterations and renovation works)",,"This category excludes:
- construction of special concrete or steel frameworks for buildings, see 43.99.40, 43.99.50",41003
41.00.31,Construction works in one-dwelling buildings,"This subcategory includes:
- construction works for detached houses such as bungalows, villas, chalets, forest lodges, farmhouses, country houses, summer houses, weekend houses etc.","This subcategory excludes:
- construction works for non-residential farm buildings, see 41.00.42",410031
41.00.32,Construction works in two-dwelling buildings,"This subcategory includes:
- construction works for detached houses, semi-detached or terraced houses, with two dwellings","This subcategory excludes:
- construction works for semi-detached or terraced houses, with each dwelling having its own roof and its own entrance directly from ground surface, see 41.00.31",410032
41.00.33,Construction works in three and more dwelling buildings,"This subcategory includes:
- construction works for other residential buildings such as flat blocks, apartment houses, with three or more dwellings","This subcategory excludes:
- construction works for residences for communities, see 41.00.34
- construction works for hotels, youth hostels, holiday camps and vacation bungalows, see 41.00.47",410033
41.00.34,Construction works in residences for communities,"This subcategory includes:
- construction works for residential buildings for communities, including residences and service residences for the elderly, students, children and other social groups, e.g. retirement homes, workers' hostels, fraternity homes, orphanages, hostels for the homeless etc.","This subcategory excludes:
- construction works for hospitals and clinics, institutional buildings with nursing or medical care, see 41.00.48
- construction works for prisons, barracks, see 41.00.49",410034
41.00.4,"Construction works for non-residential buildings (new works, additions, alterations and renovation works)",,,41004
41.00.41,Construction works in industrial buildings,"This subcategory includes:
- construction works for covered buildings used for industrial production, e.g. factories, workshops, slaughterhouses, breweries, assembly plants etc.","This subcategory excludes:
- construction works for reservoirs, silos and warehouses, see 41.00.46
- construction works for non-residential farm buildings, see 41.00.42
- construction works for complex industrial installations (power stations, refineries etc.) which do not have the characteristics of a building, see 42.22.23, 42.99.21",410041
41.00.42,Construction works in non-residential farm buildings,"This subcategory includes:
- construction works for farm buildings and storage buildings used for agriculture farming, e.g. cowsheds, stables, pig houses, sheep-folds, studs, kennels, industrial hen-houses, granaries, hangars and agricultural outhouses, cellars, wine making plant, wine vats, greenhouses, agricultural silos etc.","This subcategory excludes:
- construction works for installations of zoological and botanical gardens, see 42.99.22",410042
41.00.43,Construction works in office buildings,"This subcategory includes:
- construction works for buildings used as places of business, for clerical and administrative purposes, e.g. banks, post offices, municipal offices, government department offices etc.",,410043
41.00.44,Construction works in wholesale and retail trade buildings,"This subcategory includes:
- construction works for shopping centres, shopping malls, department stores, detached shops and boutiques, halls used for fairs, auctions and exhibitions, indoor markets, service stations etc.",,410044
41.00.45,Construction works in traffic and communication buildings,"This subcategory includes:
- construction works for buildings and installations of civil and military airports, rail stations, bus stations and harbour terminals, cablecar and chairlift stations
- construction works for radio and television broadcast buildings, telephone exchange buildings, telecommunication centres etc.
- construction works for garages (overground or underground) and roofed car parks","This subcategory excludes:
- construction works for carparks in buildings mainly used for other purposes
- construction works for service stations, see 41.00.44
- construction works for reservoirs, silos and warehouses, see 41.00.46
- construction works for railway tracks, see 42.12.20
- construction works for airfield runways, see 42.11.20
- construction works for telecommunication lines and masts, see 42.22.21, 
42.22.22
- construction works for hydrocarbon terminals, see 42.99.21",410045
41.00.46,"Construction works in reservoirs, silos and warehouses","This subcategory includes:
- construction works for reservoirs and tanks
- construction works for reservoirs for oil and gas
- construction works for silos for cereals, cement or other dry aggregates
- construction works for cold stores and specialised warehouses","This subcategory excludes:
- construction works for agricultural silos and storage buildings used for agriculture, see 41.00.42
- construction works for water towers, see 42.21.22
- construction works for hydrocarbon terminals, see 42.99.21",410046
41.00.47,Construction works in hotels and similar buildings,"This subcategory includes:
- construction works for hotels, motels, inns, pensions and similar lodging buildings, with or without restaurants
- construction works for youth hostels, mountain refuges, children's or family holiday camps, vacation bungalows, holiday and rest homes and other lodging buildings for holiday makers, not elsewhere classified","This subcategory excludes:
- construction works for restaurants in apartment buildings, see 41.00.33
- construction works for restaurants in shopping centres, see 41.00.44
- construction works for amusement and leisure parks, see 42.99.22",410047
41.00.48,"Construction works in public entertainment, education, hospital, institutional care or religious buildings","This subcategory includes:
- construction works for cinemas, concert halls, opera houses, theatres etc.
- construction works for meeting halls and multi-purpose halls mainly used for public entertainment
- construction works for casinos, circuses, music halls, dance-halls and discotheques, bandstands etc.
- construction works for museums, art galleries, libraries and resource centres
- construction works for buildings used for pre-primary, primary and secondary education (e.g. nursery schools, kindergartens, primary schools, secondary schools, colleges, grammar schools, technical schools etc.), formal education schools, vocational training schools
- construction works for buildings used for higher education and research; research laboratories; higher educational establishments
- construction works for institutions providing medical and surgical treatment and nursing care for ill or injured people
- construction works for sanatoria, long-stay hospitals and nursing homes, psychiatric hospitals, dispensaries, maternity facilities, maternal and child welfare centres
- construction works for buildings used for indoor sports (basketball and tennis courts, swimming pools, gymnastic halls, skating or ice-hockey rinks etc.) providing facilities for spectators (stands, terraces etc.) and for participants (shower and changing rooms etc.)
- construction works for churches, chapels, mosques, synagogues etc.","This subcategory excludes:
- construction works for hostels which are detached buildings of boarding schools, see 41.00.34
- construction works for hostels for students, see 41.00.34
- construction works for residences and homes with social assistance (welfare) services for old or handicapped people etc., see 41.00.34
- construction works for amusement and leisure parks, see 42.99.22
- construction works for statues and commemorative, artistic or decorative constructions, see 41.00.49
- construction works for sports grounds used for open-air sports, e.g. open-air tennis courts, open-air swimming pools etc. see 42.99.22",410048
41.00.49,Construction works on other non-residential buildings,"This subcategory includes:
- construction works for penitentiaries, prisons and remand centres, barracks for armed forces, police or fire services","This subcategory excludes:
- construction works for telephone booths, see 41.00.45
- construction works for museums, see 41.00.48
- construction works for religious buildings, see 41.00.48
- construction works for hospitals of penitentiaries, prisons and armed forces, see 41.00.48
- construction works for military engineering works, see 42.99.29",410049
42,Constructions and construction works for civil engineering,,"This division excludes:
- development of building projects, see 41.00",42
42.1,Roads and railways; construction works for roads and railways,,,421
42.11,Roads and motorways; construction works for roads and motorways,,,4211
42.11.1,"Motorways, roads, streets and other vehicular or pedestrian ways and airfield runways",,,42111
42.11.10,"Motorways, roads, streets and other vehicular or pedestrian ways and airfield runways","This subcategory includes:
- motorways (except elevated motorways), roads, streets and other vehicular and pedestrian ways
- guard rails and surfaced parking areas, driveways, vehicular and pedestrian underpasses and overpasses, and bicycle paths
- airfield runways, including taxiways and related airport structures other than buildings","This subcategory excludes:
- elevated motorways, see 42.13.10
- highway tunnels, see 42.13.10",421110
42.11.2,"Construction works for motorways, roads, streets and other vehicular or pedestrian ways and airfield runways",,,42112
42.11.20,"Construction works for motorways, roads, streets and other vehicular or pedestrian ways and airfield runways","This subcategory includes:
- construction works for foundations for highways, roads, streets, other vehicular and pedestrian ways and open car parks
- construction or restoration of road surface and parking lots with asphalt, concrete etc.
- construction of footpaths, traffic-calming structures, cycle tracks etc.
- installation works for crash barriers, low separating walls, traffic signs etc.
- creation, maintenance and signposting of tracks and paths
- repair and maintenance works for roads
- construction works for airfield runways, including taxiways and aprons for aircraft
- painting works for markings on roads surfaces, parking lots and similar surfaces","This subcategory excludes:
- construction works for elevated highways, tunnels and bridges, see 42.13.20
- roadworks relating to pipelines and cables (water, drainage, gas, electricity, telephone etc.), see 42.21, 42.22
- construction works for electricity power lines for railways, see 42.22.21",421120
42.12,Railways and underground railways; construction works for railways and underground railways,,,4212
42.12.1,Railways and underground railways,,,42121
42.12.10,Railways and underground railways,"This subcategory includes:
- railway roadbeds for long-line and commuter rails, street tramways, and underground or elevated urban rapid transit systems
- railway electrification structures","This subcategory excludes:
- tunnels for underground rail traffic, see 42.13.10",421210
42.12.2,Construction works for railways and underground railways,,,42122
42.12.20,Construction works for railways and underground railways,"This subcategory includes:
- construction works for railways, including underground railways:
  • laying works of ballast and rails
  • installation works of switch gear, points and crossings
  • construction works of control and safety systems for railway tracks
  • construction works for funicular railways and cable car systems 
- renovation or repair works for railway track","This subcategory excludes:
- construction works for tunnels for underground railways, see 42.13.20",421220
42.13,Bridges and tunnels; construction works for bridges and tunnels,,,4213
42.13.1,Bridges and tunnels,,,42131
42.13.10,Bridges and tunnels,"This subcategory includes:
- bridges and viaducts of metal, concrete or other materials, for all types of land transport and for pedestrians
- elevated highways for motor vehicle traffic
- tunnels","This subcategory excludes:
- vehicular and pedestrian underpasses, see 42.11.10
- mining constructions, see 42.99.11",421310
42.13.2,Construction works for bridges and tunnels,,,42132
42.13.20,Construction works for bridges and tunnels,,"This subcategory excludes:
- construction works for highways, roads, railways and airfield runways, see 42.11, 42.12
- water-associated works, see 42.91
- erection works of structural steel components, see 43.99.50
- shaft sinking, see 43.99.90",421320
42.2,Constructions and construction works for utility projects,,,422
42.21,Constructions and construction works for utility projects for fluids,,,4221
42.21.1,Utility constructions for fluids,,,42211
42.21.11,Long-distance pipelines for fluids,"This subcategory includes:
- long-distance overland and submarine pipelines for the conveyance of petroleum products and gas
- long-distance overland and submarine pipelines for the conveyance of water or other products","This subcategory excludes:
- urban gas or water distribution systems through mains, see 42.21.12",422111
42.21.12,Local pipelines for fluids,"This subcategory includes:
- local pipelines for water, sewerage and other fluids",,422112
42.21.13,"Irrigation systems (canals); water main and line constructions; water treatment plants, sewage disposal plants and pumping stations",,,422113
42.21.2,Construction works for utility projects for fluids,,"This category excludes:
- trenching works, see 43.12.12",42212
42.21.21,Construction works for long-distance pipelines,"This subcategory includes:
- construction works for long-distance overland, underground or submarine pipelines for:
  • oil and gas
  • water, sewage or rainwater
  • other fluids",,422121
42.21.22,"Construction works for local pipelines, including ancillary works","This subcategory includes:
- construction works for local pipelines, including ancillary works, for:
  • water or sewage 
  • hot-water 
  • gas and steam
  • other fluids",,422122
42.21.23,"Construction works for irrigation systems (canals), water mains and lines, water treatment plants, sewage disposal plants and pumping stations",,"This subcategory excludes:
- construction works on pipelines and on water and sewer mains, see 42.21.21 (long-distance) and 42.21.22 (local), respectively",422123
42.21.24,Water well drilling and septic system installation works,"This subcategory includes:
- special trade construction works involving drilling or digging water wells
- installation works of water well pumps and well piping systems
- septic system installation works",,422124
42.22,Constructions and construction works for utility projects for electricity and telecommunications,,,4222
42.22.1,Utility constructions for electricity and telecommunications,,,42221
42.22.11,Long-distance electricity power lines and communication lines,"This subcategory includes:
- long-distance high tension electric power transmission lines (cables)
- long-distance overland or submarine telecommunication transmission lines",,422211
42.22.12,Local electricity power lines and communication lines,"This subcategory includes:
- local electricity power lines
- communication transmission lines (cables)
- ancillary works such as transmission towers including antennas and transformer stations and substations for distribution within local boundaries",,422212
42.22.13,Power plants,"This subcategory includes:
- heavy electrical generating plants and equipment, including plants and equipment for nuclear-powered generating stations",,422213
42.22.2,Construction works for utility projects for electricity and telecommunications,,,42222
42.22.21,Construction works for long-distance electricity power lines and communication lines,"This subcategory includes:
- construction and repair works for long-distance electricity power lines above ground, including for railways
- construction and repair works for long-distance submarine or underground electricity power lines
- construction and repair works for long-distance overland telecommunication transmission lines
- construction and repair works for long-distance submarine or underground telecommunication transmission lines","This subcategory excludes:
- construction works for local cables, see 42.22.22
- trenching works, see 43.12.12",422221
42.22.22,Construction works for local electricity power lines and communication lines,"This subcategory includes:
- construction and repair works for local electricity power lines, above ground and underground, including ancillary works such as construction works of transformer stations and substations for distribution within local boundaries
- construction and repair works for local communication transmission lines, above ground and underground, including ancillary works such as construction works of transmission towers
- construction works of antennas and transformer stations for distribution within local boundaries","This subcategory excludes:
- construction works for long-distance communication and power lines, see 42.22.21
- trenching works, see 43.12.12
- installation services of cable television lines within a building, see 43.21.10",422222
42.22.23,Construction works for power plants,"This subcategory includes:
- construction works for all kinds of power plants",,422223
42.9,Constructions and construction works for other civil engineering projects,,,429
42.91,Constructions and construction works for water projects,,,4291
42.91.1,"Coastal and port constructions, dams, locks and related hydro-mechanical structures",,,42911
42.91.10,"Coastal and port constructions, dams, locks and related hydro-mechanical structures","This subcategory includes:
- harbour bottoms and harbour channels, breakwaters, piers, wharves and similar structures, and riverworks and canal construction for water transport traffic
- dams and similar water-retaining structures and embankments for coastal and other waterside areas",,429110
42.91.2,"Construction works for coastal and port constructions, dams, locks and related hydro-mechanical structures",,,42912
42.91.20,"Construction works for coastal and port constructions, dams, locks and related hydro-mechanical structures","This subcategory includes:
- construction works for harbour and river constructions, pleasure ports (marinas), quays, piers, jetties, docks and similar harbour installations, including repair
- construction works for dams and dykes, including repair
- construction and repair works for locks, floodgates, sluices, lifts, dry docks, slipways, barrages and other hydromechanical structures
- dredging works, rock and silt removal and other water-associated construction works
- underwater works (by divers, frogmen or other techniques) and various hydraulic engineering works
- construction and repair works for other waterworks and the repair of all the above","This subcategory excludes:
- laying of submarine cables, see 42.22.21
- construction works for power plants, see 42.22.23
- pile driving works, see 43.99.30",429120
42.99,Constructions and construction works for other civil engineering projects n.e.c.,,,4299
42.99.1,Other civil engineering constructions,,,42991
42.99.11,Mining and manufacturing constructions,"This subcategory includes:
- mining and related facilities, such as mine loading and discharging stations, winding-shafts and towers, tunnels and drifts associated with mining operations
- manufacturing facilities of basic chemicals, compounds, pharmaceuticals and other chemicals 
- chemical and related manufacturing facilities such as blast furnaces and coke ovens
- specialised facilities for manufacturing, not elsewhere classified, e.g., iron foundries","This subcategory excludes:
- industrial buildings that are not specialised for the manufacture of particular products, see 41.00.21",429911
42.99.12,Sport and recreation constructions,"This subcategory includes:
- grounds for sport generally played in open air such as football, baseball, rugby, track and field, car or bicycle races and horse races
- recreation installations, e.g., golf courses, beach installations, mountain refuges, park grounds and recreational park facilities","This subcategory excludes:
- indoor sport installations and accommodations for spectators, see 41.00.28",429912
42.99.19,Other civil engineering constructions n.e.c.,"This subcategory includes:
- subdivided land (parcels) including the prepared access to roads, communications and/or similar preliminary land improvements
- other civil engineering constructions n.e.c.",,429919
42.99.2,Construction works for other civil engineering constructions,,,42992
42.99.21,Construction works for mining and manufacturing,"This subcategory includes:
- construction and repair works for mining, e.g. loading and discharging stations, winding-shafts, iron foundries, blast
furnaces and coke ovens
- construction and repair works for chemical and related facilities
- construction and repair works for other manufacturing facilities","This subcategory excludes:
- construction works industrial buildings, see 41.00.41
- construction works for warehouses, see 41.00.46",429921
42.99.22,Construction works for structures of outdoor stadia and sport grounds,"This subcategory includes:
- construction works of structures and flatwork for stadiums and other grounds for sports played in the open air such as football, baseball, rugby, track and field sports, motor racing, cycle racing and horse racing
- construction works for recreation installations, e.g. golf courses, beach installations, mountain refuges, park grounds and recreational park facilities","This subcategory excludes:
- site preparation and preliminary earthmoving work, see 43.12.1",429922
42.99.29,Construction works for civil engineering constructions n.e.c.,"This subcategory includes:
- subdividing and improving the land (parcels), including preparation of access to roads, communications and/or similar preliminary land improvements
- construction of other civil engineering constructions n.e.c.",,429929
43,Specialised construction works,,,43
43.1,Demolition and site preparation works,,,431
43.11,Demolition works,,,4311
43.11.1,Demolition works,,,43111
43.11.10,Demolition works,"This subcategory includes:
- wrecking and demolition works for buildings and other structures
- wrecking and demolition works for streets and highways",,431110
43.12,Site preparation works,,,4312
43.12.1,Site preparation works,,,43121
43.12.11,Soil and land preparation works; clearance works,"This subcategory includes:
- preparation works for agricultural land
- preparation works for making sites ready for subsequent construction works, including blasting and rock removal works
- preparation works for mining: overburden removal and other development and preparation works of mineral properties and sites, including tunnelling, except for oil and gas extraction
- site clearance, clearance of undergrowth
- soil stabilisation
- horizontal drillings for the passage of cables or drainpipes
- digging of trenches for site drainage","This subcategory excludes:
- drilling services incidental to petroleum and natural gas extraction, see 09.10.11
- water well drilling, see 42.21.24",431211
43.12.12,Excavating and earthmoving works,"This subcategory includes:
- digging of trenches, for utilities, urban drainage, various roadworks etc.
- digging of conventional ditches for various constructions
- contaminated top soil stripping works
- land re-creation works
- large-scale earthworks, excavations, sloping, earthmoving works in making embankments or cuttings, prior to highway construction (roads, motorways, railways etc.)
- other excavating and earthmoving works n.e.c.",,431212
43.13,Test drilling and boring works,,,4313
43.13.1,Test drilling and boring works,,,43131
43.13.10,Test drilling and boring works,"This subcategory includes:
- test drilling and boring and core extraction works for construction, geophysical, geological or similar purposes","This subcategory excludes:
- drilling services incidental to petroleum and natural gas extraction, see 09.10.11
- test drilling and boring support services during mining activities, see 09.90.1
- water well drilling, see 42.21.24",431310
43.2,"Electrical, plumbing and other construction installation works",,,432
43.21,Electrical installation works,,,4321
43.21.1,Electrical installation works,,,43211
43.21.10,Electrical installation works,"This subcategory includes:
- special trade installation works involving the installation of basic electrical wiring circuits or fittings in buildings and other construction projects
- electrical works arising from the installation of appliances
- electrical wiring and fitting works for emergency power supply systems
- installation works for fire alarm systems and burglar alarm systems at the construction site
- installation works of all types of residential antenna including satellite antenna
- installation works of cable television lines within a building
- electrical installation works of telecommunications wiring
- electrical installation works of other electrical equipment, including electric solar energy collectors and baseboard heaters, of buildings
- installation works of electricity meters
- installation works of illumination and signalling systems for roads, airports and harbours","This subcategory excludes:
- installation works of electric motors, generators and transformers in power stations, see 33.20.50
- installation works for control and safety systems for railway tracks, see 42.12.20
- sprinkler installation works, see 43.22.11
- installation works for heating equipment, see 43.22.12
- fireproofing works, see 43.29.11",432110
43.22,"Plumbing, heat and air conditioning installation works",,,4322
43.22.1,"Water plumbing, drain laying, heating, ventilation and air conditioning installation works",,,43221
43.22.11,Water plumbing and drain laying works,"This subcategory includes:
- installation works involving primary hot- and cold-water piping systems (i.e., plumbing), including sprinkler installation
- installation works of fixed sanitary ware
- associated plumbing works
- installation works of pressurised water supplies for fire fighting (including fire plugs with hose and spout)
- drain laying works","This subcategory excludes:
- installation works of space heating apparatus, including associated pipe work, see 43.22.12",432211
43.22.12,"Heating, ventilation and air conditioning installation works","This subcategory includes:
- installation works of heating equipment (electric, gas, oil, non-electric solar energy collectors). Pipe works, duct works and related sheet metal works performed as an integral part of such works is included.
- installation and maintenance of central heating control systems
- connection to the district heating system
- repair and maintenance works of domestic boilers and burners
- construction works involving ventilation, refrigeration or air conditioning equipment for dwellings, computer centres, offices and shops. Pipe works, duct works and related sheet metal works performed as an integral part of such works is included.","This subcategory excludes:
- repair and maintenance services of industrial boilers, see 33.12.14
- installation, repair and maintenance works of industrial air conditioning and refrigeration equipment, see 33.12.18, 33.20.29
- electrical installation works for electric solar energy collectors and baseboard heaters, see 43.21.10
- chimney cleaning, see 81.22.13",432212
43.22.2,Gas fitting installation works,,,43222
43.22.20,Gas fitting installation works,"This subcategory includes:
- installation works for the supply of various gases (oxygen in hospitals, for example) and connection of other gas-operated equipment","This subcategory excludes:
- space heating installation works, see 43.22.12
- ventilating and air conditioning works, see 43.22.12",432220
43.29,Other construction installation works,,,4329
43.29.1,Other construction installation works,,,43291
43.29.11,Insulation works,"This subcategory includes:
- thermal insulation works involving weather-proofing insulating materials for exterior wall cavities
- thermal insulation works to hot and chilled water pipes, boilers and duct runs
- sound insulation works
- fireproofing works","This subcategory excludes:
- acoustical works, see 43.39.19
- waterproofing works, see 43.99.10",432911
43.29.12,Fencing and railing installation works,"This subcategory includes:
- installation works of fences, railings and similar enclosures. The fences may be of different materials (wire, wood, steel, fibreglass) and may be used at various sites (courts, playgrounds, residential properties or industrial premises).
- special trade installation works of (metal) fire escape staircases",,432912
43.29.19,Other installation works n.e.c.,"This subcategory includes:
- special trade installation works of lifts, escalators, travelators (moving sidewalks), including repair and maintenance
- installation works of automated and revolving doors
- installation works of blinds and awnings
- installation works of signs (luminous or not)
- installation works of lightning conductors
- installation works, not elsewhere classified, involving goods not regarded as part of the basic building structure
- other installation works n.e.c.",,432919
43.3,Building completion and finishing works,,,433
43.31,Plastering works,,,4331
43.31.1,Plastering works,,,43311
43.31.10,Plastering works,"This subcategory includes:
- construction works of interior and exterior plaster or stucco and of lathing materials
- dry walling works involving the installation of wallboard, generally of gypsum","This subcategory excludes:
- sound insulation works, see 43.29.11",433110
43.32,Joinery installation works,,,4332
43.32.1,Joinery installation works,,,43321
43.32.10,Joinery installation works,"This subcategory includes:
- installation works of door and window frames and of doors (except of automated or revolving), windows, shutters, slatted shutters, garage doors etc., made of any kind of material
- armouring of outside doors and installation works of armoured doors
- installation works of fire doors
- installation works of interior staircases, construction of wall cupboards, installation works of fitted kitchen units
- installation works of clapboard, panelling etc.
- installation works of movable partitions and false ceilings on metallic structures
- installation works of verandas and conservatories for private houses","This subcategory excludes:
- installation works of fencing and railings, see 43.29.12
- installation works of automated and revolving doors, see 43.29.19
- ornamental iron work, see 43.39.11
- assembly services of self-standing furniture, see 95.24.10",433210
43.33,Floor and wall covering works,,,4333
43.33.1,Tiling works,,,43331
43.33.10,Tiling works,"This subcategory includes:
- construction works of laying or setting ceramic, concrete or stone wall tiles, floor tiles and flagstones inside or outside of buildings and other structures
- decorative covering of exterior walls of buildings with ceramic materials, stone, brick etc.",,433310
43.33.2,"Other floor laying and covering, wall covering and wallpapering works",,,43332
43.33.21,"Terrazzo, marble, granite and slate works","This subcategory includes:
- construction works of poured-in-place terrazzo and interior marble, granite or slate works","This subcategory excludes:
- installation work of tiles, see 43.33.10",433321
43.33.29,"Other floor laying and covering, wall covering and wallpapering works n.e.c.","This subcategory includes:
- laying of carpeting, linoleum and other flexible floor coverings. Related finishing works are included.
- laying works of wood floors and wooden floor and wall coverings, including parquet and other wood flooring. Related finishing works such as sanding, wax polishing, sealing etc. are included.
- hanging works of paper and other flexible wall coverings
- wallpaper removal works","This subcategory excludes:
- installation works of stone, concrete and ceramic floor tiles, see 43.33.10
- installation works of concrete floors (except concrete tiles), see 43.99.40",433329
43.34,Painting and glazing works,,,4334
43.34.1,Painting works,,,43341
43.34.10,Painting works,"This subcategory includes:
- painting works (principally decorative) of building interiors and similar works (application of coatings, lacquer etc.)
- painting works of building exteriors (principally for protection)
- painting works of railings, gratings, doors and window frames of buildings etc.
- painting works of other engineering structures
- paint removal works","This subcategory excludes:
- painting works of markings on road surfaces, parking lots and similar surfaces, see 42.11.20
- waterproofing works, see 43.99.10",433410
43.34.2,Glazing works,,,43342
43.34.20,Glazing works,"This subcategory includes:
- installation works of glass cladding, mirror walls and other glass products
- closed-in works such as window glass installation works","This subcategory excludes:
- installation of prefabricated window units, see 43.32.10",433420
43.39,Other building completion and finishing works,,,4339
43.39.1,Other building completion and finishing works,,,43391
43.39.11,Ornamentation fitting works,"This subcategory includes:
- installation works of standard or custom fabricated sheet metal components
- decorative iron or steel works and ornamental or architectural metal works
- installation works of grilles covering radiators","This subcategory excludes: 
- installation work of sheet metal roofing, see 43.91.19",433911
43.39.19,Other building completion and finishing works n.e.c.,"This subcategory includes:
- acoustic works involving the application of acoustic panels, tiles and other materials to interior walls and ceilings
- cleaning of new buildings after construction
- building completion and finishing works n.e.c.","This subcategory excludes:
- sound insulation works, see 43.29.11",433919
43.9,Other specialised construction works,,,439
43.91,Roofing works,,,4391
43.91.1,Roofing works,,,43911
43.91.11,Roof framing works,"This subcategory includes:
- construction works involving the installation of roof frames",,439111
43.91.19,Other roofing works,"This subcategory includes:
- construction works involving the installation of any kind of roof coverings
- construction works of guttering and spouting, roof shingling and metal roofing","This subcategory excludes:
- roof painting work, see 43.34.10",439119
43.99,Other specialised construction works n.e.c.,,,4399
43.99.1,Waterproofing works,,,43991
43.99.10,Waterproofing works,"This subcategory includes:
- waterproofing works on flat roofs and roof terraces
- waterproofing works on the outside of constructions and other subterranean structures
- damp proofing","This subcategory excludes: 
- insulation works, see 43.29.11",439910
43.99.2,Scaffolding works,,,43992
43.99.20,Scaffolding works,"This subcategory includes:
- scaffold and work-platform erecting and dismantling works, excluding rental of scaffolding and work platforms","This subcategory excludes:
- rental services of scaffolding without erection and dismantling, see 77.32.10",439920
43.99.3,Pile driving works; foundation works,,,43993
43.99.30,Pile driving works; foundation works,,"This subcategory excludes:
- excavation work, see 43.12.12
- concreting work, see 43.99.40",439930
43.99.4,Concreting works,,,43994
43.99.40,Concreting works,"This subcategory includes:
- casting of concrete in form and other works generally making use of concrete, (general foundations, base courses, raft foundations, stanchions, floors etc.)
- works involving the construction of form and reinforcement
- consolidation of foundations
- erection works of reinforced concrete frame requiring specialised skills or equipment because of its size or the method used
- construction of domes and thin shells in concrete
- special trade construction works involving steel bending and welding for reinforced concreting on construction projects","This subcategory excludes:
- prefabrication of concrete members for construction, see 23.61.12
- ready-mixed concrete, see 23.63.10
- construction works involving the paving of streets, highways and public sidewalks, see 42.11.20
- construction works for bridges and elevated highways, see 42.13.20
- construction works for tunnels, see 42.13.20",439940
43.99.5,Structural steel components erection works,,,43995
43.99.50,Structural steel components erection works,"This subcategory includes:
- special trade construction works on steel frameworks
- erection works of prefabricated, structural steel components for buildings and for other structures such as bridges, overhead cranes or electricity transmission towers
- erection of curtain walls
- associated welding works",,439950
43.99.6,Masonry and bricklaying works,,,43996
43.99.60,Masonry and bricklaying works,"This subcategory includes:
- bricklaying, block laying, stone setting and other masonry works","This subcategory excludes:
- floor and wall covering works, see 43.33
- concreting work, see 43.99.40",439960
43.99.7,Assembly and erection works of prefabricated constructions,,,43997
43.99.70,Assembly and erection works of prefabricated constructions,"This subcategory includes:
- installation, assembly and erection services of prefabricated structures and constructions
- installation services of all types of street furniture (e.g. bus shelters, benches)","This subcategory excludes:
- assembly and erection of complete buildings, see 41.00.3, 41.00.4
- erection services of prefabricated steel components, see 43.99.50",439970
43.99.9,Specialised construction works n.e.c.,,,43999
43.99.90,Specialised construction works n.e.c.,"This subcategory includes:
- construction works of factory chimneys
- construction works of refractory linings for furnaces etc.
- construction works for outdoor swimming pools
- construction works of ornamental fire places
- steam cleaning, sand blasting and similar specialised construction works for building exteriors
- rental of crane and other building equipment, which cannot be allocated to a specific construction service, with operator
- other specialised construction works n.e.c.","This subcategory excludes:
- rental of construction equipment with operator for a specific construction service, see the specific construction service in section F",439990
45,Wholesale and retail trade and repair services of motor vehicles and motorcycles,,,45
45.1,Trade services of motor vehicles,,,451
45.11,Trade services of cars and light motor vehicles,,,4511
45.11.1,Wholesale trade services of cars and light motor vehicles,"This category includes:
- wholesale trade services of both new and second-hand cars and light motor vehicles, except on a fee or contract basis",,45111
45.11.11,Wholesale trade services of passenger motor vehicles,"This subcategory includes:
- wholesale trade services of both new and second-hand cars and light motor vehicles, except on a fee or contract basis",,451111
45.11.12,"Wholesale trade services of specialised passenger motor vehicles such as ambulances and minibuses etc. and off road motor vehicles (with a weight ≤ 3,5 tons)","This subcategory includes:
- wholesale trade services of both new and second-hand cars and light motor vehicles, except on a fee or contract basis",,451112
45.11.2,Specialised store retail trade services of cars and light motor vehicles,,,45112
45.11.21,Specialised store retail trade services of new passenger motor vehicles,,,451121
45.11.22,Specialised store retail trade services of used passenger motor vehicles,,,451122
45.11.23,"Specialised store retail trade services of new specialised passenger motor vehicles such as ambulances and minibuses etc. and off-road motor vehicles (with a weight ≤ 3,5 tons)",,,451123
45.11.24,"Specialised store retail trade services of used specialised passenger motor vehicles such as ambulances and minibuses etc. and off-road motor vehicles (with a weight ≤ 3,5 tons)",,,451124
45.11.3,Other retail trade services of cars and light motor vehicles,,,45113
45.11.31,Internet retail trade services of cars and light motor vehicles,,,451131
45.11.39,Other retail trade services of cars and light motor vehicles n.e.c.,,,451139
45.11.4,Wholesale trade services on a fee or contract basis of cars and light motor vehicles,,,45114
45.11.41,Internet wholesale trade services on a fee or contract basis of cars and light motor vehicles,,,451141
45.11.49,Other wholesale trade services on a fee or contract basis of cars and light motor vehicles,,,451149
45.19,Trade services of other motor vehicles,,,4519
45.19.1,Wholesale trade services of other motor vehicles,"This category includes:
- wholesale trade services of both new and second-hand lorries, trucks, buses and other heavy motor vehicles, including camping vehicles, except on a fee or contract basis",,45191
45.19.11,"Wholesale trade services of lorries, trucks, trailers, semi-trailers and buses","This subcategory includes:
- wholesale trade services of both new and second-hand lorries, trucks, buses and other heavy motor vehicles except on a fee or contract basis",,451911
45.19.12,Wholesale trade services of camping vehicles such as caravans and motor homes,"This subcategory includes:
- wholesale trade services of both new and second-hand camping vehicles, except on a fee or contract basis",,451912
45.19.2,Specialised store retail trade services of other motor vehicles,,,45192
45.19.21,"Specialised store retail trade services of lorries, trucks, trailers, semi-trailers and buses",,,451921
45.19.22,Specialised store retail trade services of camping vehicles such as caravans and motor homes,,,451922
45.19.3,Other retail trade services of other motor vehicles,,,45193
45.19.31,Internet retail trade services of other motor vehicles,,,451931
45.19.39,Other retail trade services of motor vehicles n.e.c.,,,451939
45.19.4,Wholesale trade services on a fee or contract basis of other motor vehicles,,,45194
45.19.41,Internet wholesale trade services on a fee or contract basis of other motor vehicles,,,451941
45.19.49,Other wholesale trade services on a fee or contract basis of other motor vehicles,,,451949
45.2,Maintenance and repair services of motor vehicles,,,452
45.20,Maintenance and repair services of motor vehicles,,,4520
45.20.1,Maintenance and repair services of cars and light goods motor vehicles,,,45201
45.20.11,"Ordinary maintenance and repair services (except electrical system, tyre and body repair services) of cars and light goods motor vehicles",,"This subcategory excludes:
- electrical system repair services of cars and light goods motor vehicles, see 45.20.12
- tyre repair services, including wheel adjustment and balancing of cars and light goods motor vehicles, see 45.20.13
- body repair and similar services (door, lock, window, repainting, collision repair) of cars and light goods motor vehicles, see 45.20.14",452011
45.20.12,Electrical system repair services of cars and light goods motor vehicles,,,452012
45.20.13,"Tyre repair services, including wheel adjustment and balancing of cars and light goods motor vehicles",,,452013
45.20.14,"Body repair and similar services (door, lock, window, repainting, collision repair) of cars and light goods motor vehicles",,,452014
45.20.2,Maintenance and repair services of other motor vehicles,,,45202
45.20.21,Ordinary maintenance and repair services (except electrical system and body repair services) of other motor vehicles,,"This subcategory excludes:
- electrical system repair services of other motor vehicles, see 45.20.22
- body repair and similar services (door, lock, window, repainting, collision repair) of other motor vehicles, see 45.20.23",452021
45.20.22,Electrical system repair services of other motor vehicles,,,452022
45.20.23,"Body repair and similar services (door, lock, window, repainting, collision repair) of other motor vehicles",,,452023
45.20.3,"Car-washing, polishing and similar services",,,45203
45.20.30,"Car-washing, polishing and similar services",,,452030
45.3,Trade services of motor vehicle parts and accessories,,,453
45.31,Wholesale trade services of motor vehicle parts and accessories,,,4531
45.31.1,Wholesale trade services of motor vehicle parts and accessories,"This category includes:
- wholesale trade services of motor vehicle parts and accessories, except on a fee or contract basis",,45311
45.31.11,Wholesale trade services of rubber tyres and inner tubes for tyres,"This subcategory includes:
- wholesale trade services of rubber tyres and inner tubes for tyres, except on a fee or contract basis",,453111
45.31.12,Wholesale trade services of other motor vehicle parts and accessories,"This subcategory includes:
- wholesale trade services of other motor vehicle parts and accessories, except on a fee or contract basis",,453112
45.31.2,Wholesale trade services on a fee or contract basis of motor vehicle parts and accessories,,,45312
45.31.20,Wholesale trade services on a fee or contract basis of motor vehicle parts and accessories,,,453120
45.32,Retail trade services of motor vehicle parts and accessories,,,4532
45.32.1,Specialised store retail trade services of motor vehicle parts and accessories,,,45321
45.32.11,Specialised store retail trade services of tyres,,,453211
45.32.12,Specialised store retail trade services of other motor vehicle parts and accessories,,,453212
45.32.2,Other retail trade services of parts and accessories of motor vehicles,,,45322
45.32.21,Internet retail trade services of parts and accessories of motor vehicles,,,453221
45.32.22,Mail order retail trade services of parts and accessories of motor vehicles,,,453222
45.32.29,Other retail trade services of parts and accessories of motor vehicles n.e.c.,"This subcategory includes:
- retail trade of parts and accessories of motor vehicles in:
  • non-specialised stores
  • stalls and markets
  • other n.e.c.",,453229
45.4,"Trade, maintenance and repair services of motorcycles and related parts and accessories",,,454
45.40,"Trade, maintenance and repair services of motorcycles and related parts and accessories",,"This class excludes:
- trade, maintenance and repair services of bicycles and related parts and accessories",4540
45.40.1,Wholesale trade services of motorcycles and related parts and accessories,,,45401
45.40.10,Wholesale trade services of motorcycles and related parts and accessories,,,454010
45.40.2,Specialised store retail trade services of motorcycles and related parts and accessories,,,45402
45.40.20,Specialised store retail trade services of motorcycles and related parts and accessories,,,454020
45.40.3,Other retail trade services of motorcycles and related parts and accessories,,,45403
45.40.30,Other retail trade services of motorcycles and related parts and accessories,,,454030
45.40.4,Wholesale trade services on a fee or contract basis of motorcycles and related parts and accessories,,,45404
45.40.40,Wholesale trade services on a fee or contract basis of motorcycles and related parts and accessories,,,454040
45.40.5,Maintenance and repair services of motorcycles,,,45405
45.40.50,Maintenance and repair services of motorcycles,,,454050
46,"Wholesale trade services, except of motor vehicles and motorcycles",,"This division excludes:
- wholesale trade services of motor vehicles and motorcycles, see division 45",46
46.1,Wholesale trade services on a fee or contract basis,,,461
46.11,"Wholesale trade services on a fee or contract basis of agricultural raw materials, live animals, textile raw materials and semi-finished goods",,,4611
46.11.1,"Wholesale trade services on a fee or contract basis of agricultural raw materials, live animals, textile raw materials and semi-finished goods",,,46111
46.11.11,Wholesale trade services on a fee or contract basis of live animals,,,461111
46.11.12,Wholesale trade services on a fee or contract basis of flowers and plants,,,461112
46.11.19,"Wholesale trade services on a fee or contract basis of other agricultural raw materials, textile raw materials and semi-finished goods",,,461119
46.12,"Wholesale trade services on a fee or contract basis of fuels, ores, metals and industrial chemicals",,,4612
46.12.1,"Wholesale trade services on a fee or contract basis of fuels, ores, metals and industrial chemicals",,,46121
46.12.11,"Wholesale trade services on a fee or contract basis of solid, liquid and gaseous fuels and related products",,,461211
46.12.12,Wholesale trade services on a fee or contract basis of metal ores and metal in primary forms,,,461212
46.12.13,"Wholesale trade services on a fee or contract basis of industrial chemicals, fertilisers and agrochemical products",,,461213
46.13,Wholesale trade services on a fee or contract basis of timber and building materials,,,4613
46.13.1,Wholesale trade services on a fee or contract basis of timber and building materials,,,46131
46.13.11,Wholesale trade services on a fee or contract basis of timber and products of timber,,,461311
46.13.12,Wholesale trade services on a fee or contract basis of building materials,,,461312
46.14,"Wholesale trade services on a fee or contract basis of machinery, industrial equipment, ships and aircraft",,,4614
46.14.1,"Wholesale trade services on a fee or contract basis of machinery, industrial equipment, ships and aircraft",,,46141
46.14.11,"Wholesale trade services on a fee or contract basis of computers, software, electronic and telecommunications equipment and other office equipment",,,461411
46.14.12,"Wholesale trade services on a fee or contract basis of ships, aircraft and other transport equipment n.e.c.",,,461412
46.14.19,Wholesale trade services on a fee or contract basis of other machinery and industrial equipment n.e.c.,,,461419
46.15,"Wholesale trade services on a fee or contract basis of furniture, household goods, hardware and ironmongery",,,4615
46.15.1,"Wholesale trade services on a fee or contract basis of furniture, household goods, hardware and ironmongery",,,46151
46.15.11,Wholesale trade services on a fee or contract basis of furniture,,,461511
46.15.12,"Wholesale trade services on a fee or contract basis of radio, television and video equipment",,,461512
46.15.13,Wholesale trade services on a fee or contract basis of hardware and hand tools,,,461513
46.15.19,Wholesale trade services on a fee or contract basis of cutlery and household goods n.e.c.,,,461519
46.16,"Wholesale trade services on a fee or contract basis of textiles, clothing, fur, footwear and leather goods",,,4616
46.16.1,"Wholesale trade services on a fee or contract basis of textiles, clothing, fur, footwear and leather goods",,,46161
46.16.11,Wholesale trade services on a fee or contract basis of textiles,"This subcategory includes sales on a fee or contract basis of:
- yarn and fabrics
- household linens, curtains, net curtains and diverse household articles of textile materials",,461611
46.16.12,"Wholesale trade services on a fee or contract basis of clothing, fur and footwear",,,461612
46.16.13,Wholesale trade services on a fee or contract basis of leather goods and travel accessories,,,461613
46.17,"Wholesale trade services on a fee or contract basis of food, beverages and tobacco",,,4617
46.17.1,"Wholesale trade services on a fee or contract basis of food, beverages and tobacco",,,46171
46.17.11,Wholesale trade services on a fee or contract basis of food,,,461711
46.17.12,Wholesale trade services on a fee or contract basis of beverages,,,461712
46.17.13,Wholesale trade services on a fee or contract basis of tobacco,,,461713
46.18,Wholesale trade services on a fee or contract basis of other particular products,,,4618
46.18.1,Wholesale trade services on a fee or contract basis of other particular products,,,46181
46.18.11,"Wholesale trade services on a fee or contract basis of pharmaceutical and medical goods, perfumery and toilet articles and cleaning materials",,,461811
46.18.12,"Wholesale trade services on a fee or contract basis of games and toys, sports goods, bicycles, books, newspapers, magazines and stationary, musical instruments, watches, clocks and jewellery, photographic and optical equipment",,,461812
46.18.19,Wholesale trade services on a fee or contract basis of other particular products n.e.c.,"This subcategory includes sales on a fee or contract basis of:
- paper and paperboard
- wood in the rough
- waste and scrap and materials for recycling
- particular ranges of products n.e.c.",,461819
46.19,Wholesale trade services on a fee or contract basis of a variety of goods,,,4619
46.19.1,Wholesale trade services on a fee or contract basis of a variety of goods,,,46191
46.19.10,Wholesale trade services on a fee or contract basis of a variety of goods,,,461910
46.2,Wholesale trade services of agricultural raw materials and live animals,,,462
46.21,"Wholesale trade services of grain, unmanufactured tobacco, seeds and animal feeds",,,4621
46.21.1,"Wholesale trade services of grain, seeds and animal feeds",,,46211
46.21.11,Wholesale trade services of grain,,,462111
46.21.12,Wholesale trade services of seeds (other than oil seeds),,,462112
46.21.13,Wholesale trade services of oil seeds and oleaginous fruits,,,462113
46.21.14,Wholesale trade services of animal feeds,,,462114
46.21.19,Wholesale trade services of other agricultural raw materials n.e.c.,,,462119
46.21.2,Wholesale trade services of unmanufactured tobacco,,,46212
46.21.20,Wholesale trade services of unmanufactured tobacco,,,462120
46.22,Wholesale trade services of flowers and plants,,,4622
46.22.1,Wholesale trade services of flowers and plants,,,46221
46.22.10,Wholesale trade services of flowers and plants,,,462210
46.23,Wholesale trade services of live animals,,,4623
46.23.1,Wholesale trade services of live animals,,,46231
46.23.10,Wholesale trade services of live animals,,,462310
46.24,"Wholesale trade services of hides, skins and leather",,,4624
46.24.1,"Wholesale trade services of hides, skins and leather",,,46241
46.24.10,"Wholesale trade services of hides, skins and leather",,,462410
46.3,"Wholesale trade services of food, beverages and tobacco",,,463
46.31,Wholesale trade services of fruit and vegetables,,,4631
46.31.1,Wholesale trade services of fruit and vegetables,,,46311
46.31.11,Wholesale trade services of fresh fruit and vegetables,,,463111
46.31.12,Wholesale trade services of processed fruit and vegetables,,,463112
46.32,Wholesale trade services of meat and meat products,,,4632
46.32.1,Wholesale trade services of meat and meat products,,,46321
46.32.11,Wholesale trade services of meat (including poultry),,,463211
46.32.12,Wholesale trade services of meat products (including poultry products),,,463212
46.33,"Wholesale trade services of dairy products, eggs and edible oils and fats",,,4633
46.33.1,"Wholesale trade services of dairy products, eggs and edible oils and fats",,,46331
46.33.11,Wholesale trade services of dairy products,,,463311
46.33.12,Wholesale trade services of eggs,,,463312
46.33.13,Wholesale trade services of edible oils and fats,,,463313
46.34,Wholesale trade services of beverages,,,4634
46.34.1,Wholesale trade services of beverages,,,46341
46.34.11,"Wholesale trade services of juices, mineral waters, soft drinks and other non-alcoholic beverages",,,463411
46.34.12,Wholesale trade services of alcoholic beverages,,,463412
46.35,Wholesale trade services of tobacco products,,,4635
46.35.1,Wholesale trade services of tobacco products,,,46351
46.35.10,Wholesale trade services of tobacco products,,,463510
46.36,Wholesale trade services of sugar and chocolate and sugar confectionery,,,4636
46.36.1,"Wholesale trade services of sugar, chocolate and sugar confectionery",,,46361
46.36.11,Wholesale trade services of sugar,,,463611
46.36.12,Wholesale trade services of bakery products,,,463612
46.36.13,Wholesale trade services of chocolate and sugar confectionery,,,463613
46.37,"Wholesale trade services of coffee, tea, cocoa and spices",,,4637
46.37.1,"Wholesale trade services of coffee, tea, cocoa and spices",,,46371
46.37.10,"Wholesale trade services of coffee, tea, cocoa and spices",,,463710
46.38,"Wholesale trade services of other food, including fish, crustaceans and molluscs",,,4638
46.38.1,"Wholesale trade services of fish, crustaceans and molluscs",,,46381
46.38.10,"Wholesale trade services of fish, crustaceans and molluscs",,,463810
46.38.2,Wholesale trade services of other food products,,,46382
46.38.21,Wholesale trade services of homogenised food preparations and dietetic food,,,463821
46.38.29,Wholesale trade services of other food products n.e.c.,,,463829
46.39,"Non-specialised wholesale trade services of food, beverages and tobacco",,,4639
46.39.1,"Wholesale trade services of food, beverages and tobacco, non-specialised",,,46391
46.39.11,"Wholesale trade services of frozen food, non-specialised",,,463911
46.39.12,"Wholesale trade services of food, not frozen, beverages and tobacco, non-specialised",,,463912
46.4,Wholesale trade services of household goods,,,464
46.41,Wholesale trade services of textiles,,,4641
46.41.1,Wholesale trade services of textiles,,,46411
46.41.11,Wholesale trade services of yarn,,,464111
46.41.12,Wholesale trade services of fabrics,,,464112
46.41.13,"Wholesale trade services of household linens, curtains and diverse household articles of textile materials",,,464113
46.41.14,Wholesale trade services of haberdashery,,,464114
46.42,Wholesale trade services of clothing and footwear,,,4642
46.42.1,Wholesale trade services of clothing and footwear,,,46421
46.42.11,Wholesale trade services of clothing,,,464211
46.42.12,Wholesale trade services of footwear,,,464212
46.43,Wholesale trade services of electrical household appliances,,,4643
46.43.1,Wholesale trade services of electrical household appliances,,,46431
46.43.11,"Wholesale trade services of electrical household appliances, except radio, television and photographic goods",,"This subcategory excludes:
- wholesale trade services of radio, television, video and DVD equipment, se 46..43.12
- wholesale trade services of photographic and optical goods, see 46.43.14",464311
46.43.12,"Wholesale trade services of radio, television, video and DVD equipment",,,464312
46.43.13,"Wholesale trade services of records, audio and video tapes, CDs and DVDs (except blank tapes)",,"This subcategory excludes:
- wholesale trade services of blank tapes, see 46.52.13",464313
46.43.14,Wholesale trade services of photographic and optical goods,,,464314
46.44,Wholesale trade services of china and glassware and cleaning materials,,,4644
46.44.1,Wholesale trade services of china and glassware and cleaning materials,,,46441
46.44.11,"Wholesale trade services of glassware, china and pottery",,,464411
46.44.12,Wholesale trade services of cleaning materials,,,464412
46.45,Wholesale trade services of perfume and cosmetics,,,4645
46.45.1,Wholesale trade services of perfume and cosmetics,,,46451
46.45.10,Wholesale trade services of perfume and cosmetics,"This subcategory includes:
- wholesale trade services of perfumery, cosmetics and soaps",,464510
46.46,Wholesale trade services of pharmaceutical goods,,,4646
46.46.1,Wholesale trade services of pharmaceutical goods,,,46461
46.46.11,Wholesale trade services of basic pharmaceutical products and pharmaceutical preparations,,,464611
46.46.12,"Wholesale trade services of surgical, medical and orthopaedic instruments and devices",,,464612
46.47,"Wholesale trade services of furniture, carpets and lighting equipment",,,4647
46.47.1,"Wholesale trade services of furniture, carpets and lighting equipment",,,46471
46.47.11,Wholesale trade services of household furniture,,,464711
46.47.12,Wholesale trade services of lighting equipment,,,464712
46.47.13,Wholesale trade services of carpets and rugs,,,464713
46.48,Wholesale trade services of watches and jewellery,,,4648
46.48.1,Wholesale trade services of watches and jewellery,,,46481
46.48.10,Wholesale trade services of watches and jewellery,,,464810
46.49,Wholesale trade services of other household goods,,,4649
46.49.1,"Wholesale trade services of cutlery and domestic metal ware, wickerwork, cork goods and other household articles n.e.c.",,,46491
46.49.11,Wholesale trade services of cutlery and domestic metal ware,,,464911
46.49.12,"Wholesale trade services of wickerwork, cork goods, cooper's ware and other wooden ware",,,464912
46.49.19,Wholesale trade services of household articles and equipment n.e.c.,,,464919
46.49.2,"Wholesale trade services of books, magazines and stationery",,,46492
46.49.21,Wholesale trade services of books,,,464921
46.49.22,Wholesale trade services of magazines and newspapers,,,464922
46.49.23,Wholesale trade services of stationery,,,464923
46.49.3,Wholesale trade services of other consumer goods,,,46493
46.49.31,Wholesale trade services of musical instruments,,,464931
46.49.32,Wholesale trade services of games and toys,,,464932
46.49.33,Wholesale trade services of sports goods (incl. bicycles),,,464933
46.49.34,Wholesale trade services of leather goods and travel accessories,,,464934
46.49.35,Wholesale trade services of stamps and coins,,,464935
46.49.36,Wholesale trade services of souvenirs and arts,,,464936
46.49.39,Wholesale trade services of other consumer goods n.e.c.,,,464939
46.5,Wholesale trade services of information and communication equipment,,,465
46.51,"Wholesale trade services of computers, computer peripheral equipment and software",,,4651
46.51.1,"Wholesale trade services of computers, computer peripheral equipment and software",,,46511
46.51.10,"Wholesale trade services of computers, computer peripheral equipment and software",,,465110
46.52,Wholesale trade services of electronic and telecommunications equipment and parts,,,4652
46.52.1,Wholesale trade services of electronic and telecommunications equipment and parts,,,46521
46.52.11,Wholesale trade services of telecommunications equipment and parts,,,465211
46.52.12,Wholesale trade services of electronic equipment and parts,,,465212
46.52.13,"Wholesale trade services of blank audio and video tapes and diskettes, magnetic and optical disks CDs and DVDs",,,465213
46.6,"Wholesale trade services of other machinery, equipment and supplies",,,466
46.61,"Wholesale trade services of agricultural machinery, equipment and supplies",,,4661
46.61.1,"Wholesale trade services of agricultural machinery, equipment and supplies",,,46611
46.61.11,"Wholesale trade services of agricultural and forestry machinery, equipment and supplies, including tractors",,,466111
46.61.12,"Wholesale trade services of lawn and garden machinery, equipment and supplies",,,466112
46.62,Wholesale trade services of machine tools,,,4662
46.62.1,Wholesale trade services of machine tools,,,46621
46.62.11,Wholesale trade services of machine tools for working wood,,,466211
46.62.12,Wholesale trade services of machine tools for working metal,,,466212
46.62.19,Wholesale trade services of machine tools for working other materials,,,466219
46.63,"Wholesale trade services of mining, construction and civil engineering machinery",,,4663
46.63.1,"Wholesale trade services of mining, construction and civil engineering machinery",,,46631
46.63.10,"Wholesale trade services of mining, construction and civil engineering machinery",,,466310
46.64,Wholesale trade services of machinery for the textile industry and of sewing and knitting machines,,,4664
46.64.1,Wholesale trade services of machinery for the textile industry and of sewing and knitting machines,,,46641
46.64.10,Wholesale trade services of machinery for the textile industry and of sewing and knitting machines,,,466410
46.65,Wholesale trade services of office furniture,,,4665
46.65.1,Wholesale trade services of office furniture,,,46651
46.65.10,Wholesale trade services of office furniture,,,466510
46.66,Wholesale trade services of other office machinery and equipment,,,4666
46.66.1,Wholesale trade services of other office machinery and equipment,,,46661
46.66.10,Wholesale trade services of other office machinery and equipment,,,466610
46.69,Wholesale trade services of other machinery and equipment,,,4669
46.69.1,Wholesale trade services of other machinery and equipment,,,46691
46.69.11,"Wholesale trade services of transport equipment other than motor vehicles, motorcycles and bicycles",,,466911
46.69.12,Wholesale trade services of machinery and equipment related supplies,,,466912
46.69.13,Wholesale trade services of lifting and handling equipment,,,466913
46.69.14,"Wholesale trade services of machinery for the food, beverages and tobacco industry",,,466914
46.69.15,"Wholesale trade services of professional electrical machinery, apparatus and materials",,,466915
46.69.16,Wholesale trade services of weapons and ammunitions,,,466916
46.69.19,"Wholesale trade services of other general and special-purpose machinery, apparatus and equipment",,,466919
46.7,Other specialised wholesale trade services,,,467
46.71,"Wholesale trade services of solid, liquid and gaseous fuels and related products",,,4671
46.71.1,"Wholesale trade services of solid, liquid and gaseous fuels and related products",,,46711
46.71.11,Wholesale trade services of solid fuels,,,467111
46.71.12,"Wholesale trade services of motor spirit, including aviation spirit",,,467112
46.71.13,Wholesale trade services of other liquid and gaseous fuels and related products,,,467113
46.72,Wholesale trade services of metals and metal ores,,,4672
46.72.1,Wholesale trade services of metals and metal ores,,,46721
46.72.11,Wholesale trade services of iron ores,,,467211
46.72.12,Wholesale trade services of non-iron ores,,,467212
46.72.13,Wholesale trade services of iron and steel in primary forms,,,467213
46.72.14,Wholesale trade services of non-iron metals in primary forms,,,467214
46.73,"Wholesale trade services of wood, construction materials and sanitary equipment",,,4673
46.73.1,"Wholesale trade services of wood, construction materials and sanitary equipment",,,46731
46.73.11,Wholesale trade services of wood in the rough,,,467311
46.73.12,Wholesale trade services of products of primary processing of wood,,,467312
46.73.13,Wholesale trade services of sanitary equipment,,,467313
46.73.14,"Wholesale trade services of paints, varnishes and lacquers",,,467314
46.73.15,Wholesale trade services of flat glass,,,467315
46.73.16,Wholesale trade services of other construction materials,,,467316
46.73.17,Wholesale trade services of wallpaper,,,467317
46.73.18,Wholesale trade services of floor coverings (except carpets),,"This subcategory excludes:
- wholesale trade services of carpets, see 46.47.13",467318
46.74,"Wholesale trade services of hardware, plumbing and heating equipment and supplies",,,4674
46.74.1,"Wholesale trade services of hardware, plumbing and heating equipment and supplies",,,46741
46.74.11,Wholesale trade services of hardware,,,467411
46.74.12,Wholesale trade services of plumbing and heating equipment and supplies,,,467412
46.74.13,Wholesale trade services of hand tools,,,467413
46.75,Wholesale trade services of chemical products,,,4675
46.75.1,Wholesale trade services of chemical products,,,46751
46.75.11,Wholesale trade services of fertilisers and agro-chemical products,,,467511
46.75.12,Wholesale trade services of industrial chemicals,,,467512
46.76,Wholesale trade services of other intermediate products,,,4676
46.76.1,Wholesale trade services of other intermediate products,,,46761
46.76.11,Wholesale trade services of paper and paperboard,,,467611
46.76.12,Wholesale trade services of textile fibres,,,467612
46.76.13,Wholesale trade services of plastics and rubber in primary forms,,,467613
46.76.19,"Wholesale trade services of intermediate products, other than agricultural, n.e.c.",,,467619
46.77,Wholesale trade services of waste and scrap,,,4677
46.77.1,Wholesale trade services of waste and scrap,,,46771
46.77.10,Wholesale trade services of waste and scrap,,,467710
46.9,Non-specialised wholesale trade services,,,469
46.90,Non-specialised wholesale trade services,,,4690
46.90.1,Non-specialised wholesale trade services,,,46901
46.90.10,Non-specialised wholesale trade services,,,469010
47,"Retail trade services, except of motor vehicles and motorcycles",,"This division excludes:
- retail trade services of motor vehicles and motorcycles, see division 45",47
47.0,"Retail trade services, except of motor vehicles and motorcycles",,"This group excludes:
- retail trade services of motor vehicles and motorcycles, see 45",470
47.00,"Retail trade services, except of motor vehicles and motorcycles",,"This class excludes:
- retail trade services of motor vehicles and motorcycles, see 45",4700
47.00.1,"Retail trade services of fruit, vegetables, meat, fish, bakery and dairy products and eggs",,,47001
47.00.11,Retail trade services of fresh fruit and vegetables,,,470011
47.00.12,Retail trade services of processed fruit and vegetables,,,470012
47.00.13,Retail trade services of meat,,,470013
47.00.14,Retail trade services of meat products,,,470014
47.00.15,"Retail trade services of fish, crustaceans and molluscs",,,470015
47.00.16,Retail trade services of bakery products,,,470016
47.00.17,Retail trade services of sugar confectionery,,,470017
47.00.18,Retail trade services of dairy products,,,470018
47.00.19,Retail trade services of eggs,,,470019
47.00.2,"Retail trade services of other food products, beverages and tobacco",,,47002
47.00.21,"Retail trade services of coffee, tea, cocoa and spices",,,470021
47.00.22,Retail trade services of edible oils and fats,,,470022
47.00.23,Retail trade services of homogenised food preparations and dietetic food,,,470023
47.00.24,Retail trade services of other food products n.e.c.,,,470024
47.00.25,Retail trade services of alcoholic beverages,,,470025
47.00.26,Retail trade services of other beverages,,,470026
47.00.27,Retail trade services of tobacco products,,,470027
47.00.3,Retail trade services of information and communication equipment,,,47003
47.00.31,"Retail trade services of computers, peripheral units and software",,"This subcategory excludes:
- retail trade services of blank disks and tapes, see 47.00.64",470031
47.00.32,Retail trade services of telecommunications equipment,,,470032
47.00.33,Retail trade services of audio and video equipment,,,470033
47.00.4,Retail trade services of construction materials and hardware,,,47004
47.00.41,Retail trade services of hardware,,,470041
47.00.42,"Retail trade services of paints, varnishes and lacquers",,,470042
47.00.43,Retail trade services of flat glass,,,470043
47.00.44,Retail trade services lawn and garden equipment,,,470044
47.00.45,Retail trade services of plumbing and heating equipment and supplies,,,470045
47.00.46,Retail trade services of sanitary equipment,,,470046
47.00.47,Retail trade services of hand tools,,,470047
47.00.49,Retail trade services of construction materials n.e.c.,,,470049
47.00.5,Retail trade services of household articles,,,47005
47.00.51,Retail trade services of textiles,"This subcategory includes retail trade services in specialised stores of:
- fabrics 
- knitting yarn
- basic materials for rug, tapestry and embroidery making
- household linens, tablecloths, towels and diverse household articles of textile materials
- needles, knitting needles and similar articles",,470051
47.00.52,Retail trade services of curtains and net curtains,,,470052
47.00.53,"Retail trade services of wallpaper and floor coverings, carpets and rugs",,,470053
47.00.54,Retail trade services of electrical household appliances,,,470054
47.00.55,Retail trade services of furniture,,,470055
47.00.56,Retail trade services of articles for lighting,,,470056
47.00.57,"Retail trade services of wooden ware, cork goods and wickerwork goods",,,470057
47.00.58,Retail trade services of musical instruments and music scores,,,470058
47.00.59,"Retail trade services of crockery, glassware, china, pottery, cutlery and non-electrical household appliances, articles and equipment n.e.c.","This subcategory includes:
- retail trade services of crockery, glassware, china, pottery and cutlery
- retail trade services of security systems, such as locking devices, safes, and vaults, without installation or maintenance services",,470059
47.00.6,Retail trade services of cultural and recreational goods,,,47006
47.00.61,Retail trade services of books,,,470061
47.00.62,Retail trade services of newspapers and magazines,,,470062
47.00.63,Retail trade services of stationery,,,470063
47.00.64,Retail trade services of music and video recordings,,,470064
47.00.65,Retail trade services of sporting equipment,,,470065
47.00.66,Retail trade services of camping equipment,,,470066
47.00.67,Retail trade services of games and toys,,,470067
47.00.68,Retail trade services of stamps and coins,,,470068
47.00.69,Retail trade services of souvenirs and arts,,"This subcategory excludes:
- retail trade services of antiques, see 47.00.91",470069
47.00.7,"Retail trade services of clothing, pharmaceutical and medical goods, toilet articles, flowers, plants, pet animals and pet food",,,47007
47.00.71,Retail trade services of clothing,,,470071
47.00.72,Retail trade services of footwear,,,470072
47.00.73,Retail trade services of leather goods and travel accessories,,,470073
47.00.74,Retail trade services of pharmaceutical goods,,,470074
47.00.75,Retail trade services of medical and orthopaedic goods,,,470075
47.00.76,Retail trade services of cosmetic and toilet articles,,,470076
47.00.77,"Retail trade services of flowers, plants and seeds",,,470077
47.00.78,Retail trade services of fertilisers and agro-chemical products,,,470078
47.00.79,Retail trade services of pet animals and pet food,,,470079
47.00.8,Retail trade services of automotive fuel and other new goods n.e.c.,,,47008
47.00.81,Retail trade services of automotive fuel,,,470081
47.00.82,Retail trade services of watches and jewellery,,,470082
47.00.83,"Retail trade services of photographic, optical and precision equipment, services of opticians",,,470083
47.00.84,Retail trade services of cleaning materials,,,470084
47.00.85,"Retail trade services of household fuel oil, bottled gas, coal and wood",,,470085
47.00.86,Retail trade services of other non-food consumer products n.e.c.,,,470086
47.00.87,Retail trade services of agricultural raw materials n.e.c.,"This subcategory includes specialised store retail trade services of:
- grains, oilseeds, other agricultural seeds and agricultural animal feed
- live agricultural animals
- other agricultural raw materials n.e.c.",,470087
47.00.88,Retail trade services of machinery and equipment n.e.c.,"This subcategory includes retail trade services of:
- office machinery and equipment
- industry-specific machinery and equipment and related operating supplies
- other machinery and equipment n.e.c.",,470088
47.00.89,Retail trade services of non-food non-consumer products n.e.c.,"This subcategory includes retail trade services of:
- paper and paperboard
- minerals and other non-food non-consumer products n.e.c.",,470089
47.00.9,Retail trade services of second-hand goods,,,47009
47.00.91,Retail trade services of antiques,,,470091
47.00.92,Retail trade services of second-hand books,,,470092
47.00.99,Retail trade services of other second-hand goods,,,470099
49,Land transport services and transport services via pipelines,,,49
49.1,"Passenger rail transport services, interurban",,,491
49.10,"Passenger rail transport services, interurban",,,4910
49.10.1,"Passenger rail transport services, interurban",,,49101
49.10.11,Passenger rail transport services for sightseeing,,,491011
49.10.19,"Other passenger rail transport services, interurban","This subcategory includes:
- interurban passenger transport services provided by railway, regardless of the distance covered and the class used
- transport services for accompanying vehicles, luggage, animals and other items","This subcategory excludes:
- passenger transport services by urban and suburban railways, see 49.31.10
- services incidental to railway transport such as switching and shunting services, railroad infrastructure operation services and passenger terminal services, see 52.21.1
- sleeping car services, see 55.90.13
- dining car services, see 56.10.12",491019
49.2,Freight rail transport services,,,492
49.20,Freight rail transport services,,,4920
49.20.1,Freight rail transport services,"This category includes: 
- freight transport services on mainline rail networks as well as shortline freight railroads","This category excludes: 
- warehousing and storage services, see 52.10.1
- services incidental to railway transport such as switching and shunting services, railroad infrastructure operation services and freight terminal services, see 52.21.1
- cargo handling services, see 52.24.1",49201
49.20.11,Railway transport services of freight by refrigerator cars,"This subcategory includes:
- railway transport services of frozen or refrigerated goods, in special refrigerator cars",,492011
49.20.12,"Railway transport services of freight by tanker cars, petroleum products","This subcategory includes:
- railway transport services of petroleum products (crude oil, natural gas and refined petroleum products) in special tank cars",,492012
49.20.13,"Railway transport services of freight by tanker cars, bulk liquids and gases","This subcategory includes:
- railway transport services of other bulk liquids or gases in special tank cars",,492013
49.20.14,Railway transport services of intermodal containers,"This subcategory includes:
- railway transport services of individual articles and packages assembled and shipped in specially constructed shipping containers designed for ease of handling in transport",,492014
49.20.15,Railway transport services of letters and parcels,"This subcategory includes:
- railway transport services of mail on behalf of national and foreign postal authorities
- railway transport services of letters and parcels on behalf of postal and courier services",,492015
49.20.16,Railway transport services of dry bulk goods,"This subcategory includes:
- railway transport services of dry bulk goods such as cereals, flours, cement, sand, coal etc.",,492016
49.20.19,Other railway transport services of freight,"This subcategory includes:
- railway transport services of cars, trucks and truck trailers
- railway transport services of live animals
- transport services by railway of other freight n.e.c.","This subcategory excludes:
- transport services by railway of passengers and their accompanying vehicles, see 49.10.19",492019
49.3,Other passenger land transport services,,,493
49.31,Urban and suburban passenger land transport services,,,4931
49.31.1,Urban and suburban railway transport services of passengers,,,49311
49.31.10,Urban and suburban railway transport services of passengers,"This subcategory includes:
- urban and suburban passenger transport services by railway

Urban traffic is defined as traffic, the origin and destination of which are within the borders of the same urban unit; and suburban commuter traffic as traffic within a greater metropolitan area including contiguous cities.

- services provided by urban mass transit railways (underground or elevated railway)
- transport services of accompanying vehicles, luggage, animals and other items","This subcategory excludes:
- passenger transport services by inter-urban railways, see 49.10.1
- services provided by tramways, see 49.31.21",493110
49.31.2,Other urban and suburban passenger land transport services,,,49312
49.31.21,Urban and suburban scheduled road transport services of passengers,"This subcategory includes:
- passenger transport services over predetermined routes on a predetermined schedule open to any user by motor-bus, tramway, trolley bus and similar, rendered within the confines of a single city or group of contiguous cities
- transport services of accompanying luggage, animals and other items that may be carried at no extra cost","This subcategory excludes:
- urban and suburban passenger transport services by railway, see 49.31.10",493121
49.31.22,Mixed mode urban and suburban scheduled transport services of passengers,"This subcategory includes:
- provision of services of urban and suburban passenger transport, using more than one mode of transport over regular routes and on regular schedules",,493122
49.32,Taxi operation services,,,4932
49.32.1,Taxi operation services,,,49321
49.32.11,Taxi services,"This subcategory includes:
- motorised taxi services, including urban, suburban and interurban
- non-scheduled airport shuttle services

These services are generally rendered on a distance-travelled basis and to a specific destination.","This subcategory excludes:
- man or animal-drawn taxi services, see 49.39.35
- water and air taxi services, see 50.30.19 and 51.10.12, respectively
- ambulance services, see 86.90.14",493211
49.32.12,Rental services of passenger cars with driver,"This subcategory includes:
- chauffeur-driven rental car services, wherever delivered, except taxi services
 
These services are generally supplied on a time basis to a limited number of passengers and frequently involve transportation to more than one destination.",,493212
49.39,Other passenger land transport services n.e.c.,,,4939
49.39.1,Interurban and special-purpose scheduled passenger land transport services,,,49391
49.39.11,Interurban scheduled road transport services of passengers,"This subcategory includes:
- interurban passenger transport services over predetermined routes on a predetermined schedule open to any user by motor bus, tramway, trolley bus and similar transport vehicles
- transport services of accompanying luggage, animals and other items that may be carried at no extra cost",,493911
49.39.12,Interurban special-purpose scheduled road transport services of passengers,"This subcategory includes:
- interurban road passenger transport services over predetermined routes on a predetermined schedule for a specific segment of users
- scheduled interurban shuttle services, e.g. airport shuttles",,493912
49.39.13,Other special-purpose scheduled road transport services of passengers,"This subcategory includes:
- urban and suburban passenger transport services over predetermined routes on a predetermined schedule for a specific segment of users, e.g. colleges or enterprises
- scheduled urban and suburban shuttle services, e.g. airport shuttles
- all passenger school bus services to carry pupils between their homes and school and between schools, including in rural areas","This subcategory excludes: 
- taxi services, see 49.32.11
- non-scheduled airport shuttle services, see 49.32.11
- chauffeur-driven car rental services, see 49.32.12
- operation services of funiculars, aerial cableways etc., if not part of urban, suburban or metropolitan transit systems, see 49.39.20
- sightseeing road transportation, see 49.39.32",493913
49.39.2,"Passenger transport services by funiculars, teleferics and ski-lifts",,,49392
49.39.20,"Passenger transport services by funiculars, teleferics and ski-lifts","This subcategory includes:
- operation services of funiculars, teleferics, ski and cable lifts and similar services, if not part of urban, suburban or metropolitan transit systems","This subcategory excludes:
- operation services of funicular railways, aerial cableways etc. if part of urban, suburban or metropolitan transit systems, see 49.31.21",493920
49.39.3,Non-scheduled passenger land transport services,,,49393
49.39.31,Rental services of buses and coaches with driver,"This subcategory includes:
- rental services of buses or coaches with operators for a period of time, not generally dependent on distance. The renter defines how and when the vehicles will be operated, determining schedules, routes, and other operational considerations.","This subcategory excludes:
- non-scheduled local bus or coach charter services, see 49.39.33
- non-scheduled long distance bus or coach charter services, see 49.39.34",493931
49.39.32,Road transport services of passengers for sightseeing,"This subcategory includes:
- sightseeing-bus services, including city tours",,493932
49.39.33,Non-scheduled local bus and coach charter services,"This subcategory includes:
- non-scheduled chauffeur-driven hired bus and motor coach services within urban and suburban areas, generally rendered on a time and distance basis, frequently involving transportation to more than one destination

Unlike rental of a bus, which gives the client full control, this service is typically provided on a pre-determined route and time-table.","This subcategory excludes:
- rental services of buses with driver, see 49.39.31",493933
49.39.34,Non-scheduled long distance bus and coach charter services,"This subcategory includes:
- chauffeur-driven hired bus and motor coach services interurban and long distance, generally rendered on a time and distance basis, frequently involving transportation to more than one destination.

Unlike rental of a bus, which gives the client full control, this service is typically provided on a pre-determined route and time-table.","This subcategory excludes:
- rental services of buses with driver, see 49.39.31",493934
49.39.35,Road transport services of passengers by man- or animal-drawn vehicles,"This subcategory includes:
- passenger transport services by man- or animal-drawn vehicles or conveyances such as rickshaws and by pack animals, provided that the services of an operator are provided with the vehicle or animals","This subcategory excludes:
- man- or animal-drawn passenger vehicle rental services without the services of a driver, see 77.12.19",493935
49.39.39,Passenger land transport services n.e.c.,"This subcategory includes:
- passenger transport services by vehicles with driver n.e.c. 
- transport services of accompanying luggage, animals and other items that may be carried at no extra cost","This subcategory excludes:
- ambulance services, see 86.90.14",493939
49.4,Freight transport services by road and removal services,,,494
49.41,Freight transport services by road,,,4941
49.41.1,Freight transport services by road,,"This category excludes: 
- crating and packing services for transport, see 52.29.20",49411
49.41.11,Road transport services of freight by refrigerator vehicles,"This subcategory includes:
- road transport services of frozen or refrigerated goods in special refrigerator trucks and cars",,494111
49.41.12,"Road transport services of freight by tank trucks or semi-trailers, petroleum products","This subcategory includes:
- road transport services of petroleum products (crude oil, natural gas and refined petroleum products) in special tank trucks",,494112
49.41.13,"Road transport services of freight by tank trucks or semi-trailers, other bulk liquids or gases","This subcategory includes:
- road transport services of other bulk liquids or gases in special tank trucks","This subcategory excludes:
- distribution services of water by trucks, see 36.00.20",494113
49.41.14,Road transport services of intermodal containers,"This subcategory includes:
- road transport services of individual articles and packages assembled and shipped in specially constructed shipping containers designed for ease of handling in transport",,494114
49.41.15,Road transport services of dry bulk goods,"This subcategory includes:
- road transport services of dry bulk goods such as cereals, flours, cement, sand, coal etc.",,494115
49.41.16,Road transport services of live animals,"This subcategory includes:
- road transport services by specialised vehicles of live animals",,494116
49.41.17,Road transport services of freight by man- or animal-drawn vehicles,"This subcategory includes:
- road transport services of freight by man- or animal-drawn vehicles",,494117
49.41.18,Road transport services of letters and parcels,"This subcategory includes:
- transport services of letters and parcels by any mode of land transport, other than railway, on behalf of postal and courier services","This subcategory excludes:
- postal and courier services, see 53.10.1 and 53.20.1",494118
49.41.19,Other road transport services of freight,"This subcategory includes:
- road transport services by other specialised vehicles n.e.c.

Included here are transport of waste and waste materials (without collection or disposal), concrete and tarred macadam, cars etc. by specialised vehicles.

- transportation by road of freight not elsewhere classified, by non-specialised vehicles",,494119
49.41.2,Rental services of trucks with operator,,,49412
49.41.20,Rental services of trucks with operator,"This subcategory includes:
- truck and other motorised freight vehicle rental services, with driver","This subcategory excludes:
- road transport services of freight, see 49.41.1
- rental of trucks without driver, see 77.12.11",494120
49.42,Removal services,,,4942
49.42.1,Removal services,,,49421
49.42.11,Removal services for households,"This subcategory includes:
- household goods and furniture removal (relocation) services, including ancillary services of packing and carrying and in-house moving",,494211
49.42.19,Other removal services,"This subcategory includes:
- office equipment, machinery and furniture removal (relocation) services, including ancillary services of packing and carrying and in-house moving",,494219
49.5,Transport services via pipeline,,,495
49.50,Transport services via pipeline,,,4950
49.50.1,Transport services via pipeline,,,49501
49.50.11,Transport services via pipeline of crude or refined petroleum and petroleum products,,,495011
49.50.12,Transport services via pipeline of natural gas,,"This subcategory excludes:
- liquefaction and regasification services of natural gas, rendered at the mine site, see 09.10.13
- liquefaction and regasification of natural gas for purpose of transport, done off the mine site, see 52.21",495012
49.50.19,Transport services via pipeline of other goods,"This subcategory includes:
- transport services via pipeline of other chemical products, of coal slurry and of other products, n.e.c.","This subcategory excludes:
- distribution services of steam and of water through mains, see 35.30.12, 36.00.20",495019
50,Water transport services,,,50
50.1,Sea and coastal passenger water transport services,,,501
50.10,Sea and coastal passenger water transport services,,,5010
50.10.1,Sea and coastal passenger water transport services,,,50101
50.10.11,Sea and coastal passenger water transport services by ferries,"This subcategory includes:
- sea and coastal passenger water transport services by ferries, including hydrofoils and hovercraft, on a scheduled or non-scheduled basis
- transport services of accompanying luggage, animals and other items that may be carried at no extra cost",,501011
50.10.12,Sea and coastal passenger water transport services on cruise ships,"This subcategory includes:
- services provided by sea cruises, including transportation, accommodation, food services, recreational and other entertainment services in an all inclusive fare",,501012
50.10.19,Other sea and coastal passenger water transport services,"This subcategory includes:
- sea and coastal passenger water transport services on scheduled or non-scheduled basis, regardless of the class of service, except by ferries and cruise ships
- transport services of passengers from port to port, including on freight ships
- transport services of accompanying luggage, animals and other items that may be carried at no additional cost",,501019
50.10.2,Rental services of sea and coastal water vessels for passengers with operator,,,50102
50.10.20,Rental services of sea and coastal water vessels for passengers with operator,,"This subcategory excludes:
- rental services of sea and coastal water vessels for freight with operator, see 50.20.21
- leasing or rental services of pleasure boats and yachts without operator, see 77.21.10
- leasing or rental services of commercial vessels without operator, see 77.34.10",501020
50.2,Sea and coastal freight water transport services,,,502
50.20,Sea and coastal freight water transport services,,,5020
50.20.1,Sea and coastal freight water transport services,,"This category excludes:
- cargo handling services, see 52.24.1",50201
50.20.11,Sea and coastal water transport services of frozen or refrigerated goods by refrigerator vessels,"This subcategory includes:
- sea and coastal water transport services of frozen or refrigerated goods in special refrigerator compartments","This subcategory excludes:
- sea and coastal water transportation of liquid gas, see 50.20.13",502011
50.20.12,Sea and coastal water transport services of crude oil by tankers,,,502012
50.20.13,Sea and coastal water transport services of other bulk liquids or gases by tankers,"This subcategory includes:
- sea and coastal water transport services of other bulk liquids or gases such as natural gas, methane and refined petroleum products in special tankers",,502013
50.20.14,Sea and coastal water transport services of intermodal containers by container ships,"This subcategory includes:
- sea and coastal water transport services of individual articles and packages assembled and shipped in specially constructed shipping containers designed for ease of handling in transport",,502014
50.20.15,Sea and coastal water transport services of dry bulk good,"This subcategory includes:
- sea and coastal water transport services of dry bulk goods such as cereals, flours, cement, sand, coal etc.",,502015
50.20.19,Other sea and coastal freight water transport services,"This subcategory includes:
- sea and coastal water transport services of letters and parcels on behalf of postal and courier services
- sea and coastal water transport services of freight n.e.c.",,502019
50.20.2,Rental services of sea and coastal water vessels for freight with operator; towing and pushing services,,,50202
50.20.21,Rental services of sea and coastal water vessels for freight with operator,"This subcategory includes:
- rental and leasing services of all types of self-propelled vessels with crew, such as tankers, bulk dry cargo vessels, cargo and freight vessels, tugboats and fishing vessels for sea and coastal water transport","This subcategory excludes:
- rental services of sea and coastal water vessels for passengers with operator, see 50.10.20
- leasing or rental services of commercial vessels without operator, see 77.34.10",502021
50.20.22,Towing and pushing services on sea and coastal waters,"This subcategory includes:
- towing and pushing services on sea and on coastal waters
 
These services are generally provided by vessels that do not themselves carry freight or passengers.

- towing services for oil rigs, floating cranes, dredging vessels and buoys, and for hulls and incomplete vessels",,502022
50.3,Inland passenger water transport services,,,503
50.30,Inland passenger water transport services,,,5030
50.30.1,Inland passenger water transport services,,,50301
50.30.11,Inland passenger water transport services by ferries,"This subcategory includes:
- passenger transport services on rivers, canals, lakes and other inland waterways by ferries, including hydrofoils and hovercraft, whether on a scheduled or non-scheduled basis
- transport services of accompanying vehicles, luggage, animals and other items",,503011
50.30.12,Inland passenger water transport services on cruises,"This subcategory includes:
- inland water cruises, including transportation, accommodation, food services and other incidental services in an all inclusive fare",,503012
50.30.13,Sightseeing and excursion boat services,,,503013
50.30.19,Other inland passenger water transport services,"This subcategory includes:
- passenger transport services on rivers, canals and other inland waters on a scheduled or non-scheduled basis by vessels other than ferries, cruise ships, sightseeing and excursion boats
- water taxis",,503019
50.30.2,Rental services of inland water vessels for passengers with operator,,,50302
50.30.20,Rental services of inland water vessels for passengers with operator,,"This subcategory excludes:
- rental services of inland water vessels for freight with operator, see 50.40.21
- leasing or rental services of pleasure boats without operator, see 77.21.10
- leasing or rental services of commercial vessels without operator, see 77.34.10",503020
50.4,Inland freight water transport services,,,504
50.40,Inland freight water transport services,,,5040
50.40.1,Inland freight water transport services,,"This category excludes: 
- cargo handling services, see 52.24.1",50401
50.40.11,Inland water transport services of frozen and refrigerated goods by refrigerator vessels,"This subcategory includes:
- inland water transport services of frozen or refrigerated goods in special refrigerator compartments",,504011
50.40.12,Inland water transport services of crude oil by tankers,,,504012
50.40.13,Inland water transport services of other bulk liquids and gases by tankers,"This subcategory includes:
- inland water transport services of other bulk liquids or gases such as natural gas, methane and refined petroleum products in special tankers",,504013
50.40.14,Inland water transport services of intermodal containers by container ships,"This subcategory includes:
- inland water transport services of individual articles and packages assembled and shipped in specially constructed containers designed for ease of handling in transport",,504014
50.40.19,Other inland freight water transport services,"This subcategory includes:
- inland water transport services of freight n.e.c.",,504019
50.40.2,Rental services of inland water vessels for freight with operator; towing and pushing services,,,50402
50.40.21,Rental services of inland water vessels for freight with operator,"This subcategory includes:
- rental and leasing services of all types of self-propelled, inland water vessels with operator, such as tankers, bulk dry cargo vessels, cargo and freight vessels, tugboats and fishing vessels","This subcategory excludes:
- rental services of inland water vessels for passengers with operator, see 50.30.20
- leasing or rental services of commercial vessels without operator, see 77.34.10",504021
50.40.22,Towing and pushing services on inland waters,"This subcategory includes:
- barge towing services on inland waterways and on canals, when provided by tugboats
- towing services of oil rigs, floating cranes, dredging vessels and buoys, and of hulls and incomplete vessels","This subcategory excludes:
- tugboat-assisted docking and undocking services, see 52.22.14",504022
51,Air transport services,,,51
51.1,Passenger air transport services,,,511
51.10,Passenger air transport services,,,5110
51.10.1,Passenger air transport services,,,51101
51.10.11,Domestic scheduled air transport services of passengers,"This subcategory includes:
- passenger air transport services on regular domestic routes and on regular schedules supplied in aircraft (including helicopters) of any type
- associated transport services of passenger baggage and other items that may be carried at no extra cost",,511011
51.10.12,"Domestic non-scheduled air transport services of passengers, except for sightseeing","This subcategory includes:
- passenger air transport services on a non-scheduled basis on domestic routes, supplied in aircraft (including helicopters) of any type
- associated transport services of passenger baggage and other items that may be carried at no extra cost","This subcategory excludes:
- sightseeing passenger air transport services, see 51.10.15
- rental services of passenger air transport equipment with operator, see 51.10.20
- cargo handling services, see 52.24.1",511012
51.10.13,International scheduled air transport services of passengers,"This subcategory includes:
- passenger air transport services on regular international routes and on regular schedules supplied in aircraft (including helicopters) of any type
- associated transport services of passenger baggage and other items that may be carried at no extra cost",,511013
51.10.14,International non-scheduled air transport services of passengers,"This subcategory includes:
- passenger air transport services on a non-scheduled basis on international routes, supplied in aircraft (including helicopters) of any type
- associated transport services of passenger baggage and other items that may be carried at no extra cost","This subcategory excludes:
- sightseeing passenger air transport services, see 51.10.15
- rental services of passenger air transport equipment with operator, see 51.10.20",511014
51.10.15,Non-scheduled passenger air transport services for sightseeing,,,511015
51.10.2,Rental services of passenger air transport equipment with operator,,,51102
51.10.20,Rental services of passenger air transport equipment with operator,"This subcategory includes:
- rental and leasing services of passenger air transport equipment or air transport equipment suitable for passenger and freight (including helicopters) with operator

These services are generally supplied on a time basis and several different destinations are frequently involved.","This subcategory excludes:
- rental services of air transport equipment without operator, see 77.35.10",511020
51.2,Freight air transport and space transport services,,,512
51.21,Freight air transport services,,,5121
51.21.1,Freight air transport services,,"This category excludes:
- rental services of freight air transport equipment with operator, see 51.21.20",51211
51.21.11,Scheduled air transport services of intermodal containers,"This subcategory includes:
- scheduled air transport services of individual articles and packages assembled and shipped in specially constructed shipping containers designed for ease of handling in transport",,512111
51.21.12,Air transport services of letters and parcels,"This subcategory includes:
- transport services of letters and parcels by air, scheduled or non-scheduled, on behalf of postal and courier services",,512112
51.21.13,Scheduled air transport services of other freight,"This subcategory includes:
- scheduled air transport services of freight n.e.c.",,512113
51.21.14,Non-scheduled air transport services of other freight,"This subcategory includes:
- non-scheduled air transport services of individual articles and packages assembled and shipped in specially constructed shipping containers designed for ease of handling in transport
- non-scheduled air transport services of freight n.e.c.",,512114
51.21.2,Rental services of freight air transport equipment with operator,,,51212
51.21.20,Rental services of freight air transport equipment with operator,"This subcategory includes:
- rental and leasing services of freight-carrying aircraft (including helicopters) with operator

These services are generally supplied on a time basis and several different destinations are frequently involved.","This subcategory excludes:
- rental services of air transport equipment without operator, see 77.35.10",512120
51.22,Space transport services,,,5122
51.22.1,Space transport services,,,51221
51.22.11,Space transport services of passengers,,,512211
51.22.12,Space transport services of freight,"This subcategory includes:
- space transport services of freight
- launching and placing of satellites in space",,512212
52,Warehousing and support services for transportation,,,52
52.1,Warehousing and storage services,,,521
52.10,Warehousing and storage services,,,5210
52.10.1,Warehousing and storage services,,,52101
52.10.11,Refrigerated storage services,"This subcategory includes:
- storage and warehousing services for frozen or refrigerated goods, including perishable food products","This subcategory excludes:
- freezing of food on a fee or contract basis, see sub-contracted operations as part of manufacturing in division 10",521011
52.10.12,Bulk liquid or gas storage services,"This subcategory includes:
- bulk storage and warehousing services for liquids and gases, including oil and oil products, wine and the like",,521012
52.10.13,Grain storage services,"This subcategory includes:
- storage services of grains
- operation services of grain silos",,521013
52.10.19,Other warehousing and storage services,,"This subcategory excludes: 
- parking facilities for motor vehicles, see 52.21.24
- self-storage facility services, see 68.20.12
- rental services of vacant space, see 68.20.12",521019
52.2,Support services for transportation,,,522
52.21,Services incidental to land transportation,,,5221
52.21.1,Services incidental to railway transportation,,,52211
52.21.11,Railway pushing or towing services,"This subcategory includes:
- railway pushing or towing services, e.g., the movement of wagons between terminal yards, industrial sidings and the like",,522111
52.21.19,Other services incidental to railway transportation,"This subcategory includes:
- railway passenger terminal services (sale of tickets, reservations, luggage office, left-luggage office)
- operation services of railroad infrastructure
- other supporting services for railway transport n.e.c.","This subcategory excludes:
- switching and shunting services, see 52.21.11
- railway freight cargo handling services for containerised freight, see 52.24.12
- railway freight cargo handling services for non-containerised freight or passenger baggage, see 52.24.19",522119
52.21.2,Services incidental to road transportation,,,52212
52.21.21,Bus station services,"This subcategory includes:
- passenger terminal services in connection with urban, suburban and interurban bus passenger transport (sale of tickets, reservations, luggage office, left-luggage office)","This subcategory excludes:
- baggage and freight handling services, see 52.24.19",522121
52.21.22,Highway operation services,"This subcategory includes:
- operation services of highways, roads, streets and causeways","This subcategory excludes:
- services of vehicle parking facilities, see 52.21.24",522122
52.21.23,Bridges and tunnel operation services,,,522123
52.21.24,Parking lot services,"This subcategory includes:
- parking services for motor vehicles, motorcycles and bicycles provided by car parks, parking lots and parking garages, whether or not roofed
- collection services of fees for parking on streets, roads and public places","This subcategory excludes:
- rental services of lock-up garages or garage premises for vehicles by the month or year, see 68.20.12
- valet car parking services, see 96.09.19",522124
52.21.25,Towing services for private and commercial vehicles,"This subcategory includes:
- towing services for distressed commercial and private vehicles
- towing services for other vehicles, e.g. for parking violations",,522125
52.21.29,Other services incidental to road transportation,,"This subcategory excludes:
- cleaning services for buses and other land transport vehicles, see 81.29.19",522129
52.21.3,Services incidental to transportation via pipelines,,,52213
52.21.30,Services incidental to transportation via pipelines,,,522130
52.22,Services incidental to water transportation,,,5222
52.22.1,Services incidental to water transportation,,,52221
52.22.11,Port and waterway operation services (except cargo handling) on sea and coastal waters,"This subcategory includes:
- port operation services such as wharves, docks, piers, quays and other services connected with marine terminal facilities, including passenger terminal services in connection with sea and coastal waters
- services of locks, boat lifts, weirs, sluices
- services provided by lighthouses, lightships and light vessels, buoys, channel markers and similar navigation aids","This subcategory excludes:
- port storage and warehousing services, see 52.10.1
- pilotage services in connection with docking and undocking of vessels on sea and coastal waters, see 52.22.13
- tugboat-assisted docking and undocking services on sea and coastal waters, see 52.22.13
- cargo handling services, see 52.24.1
- stevedoring services:
  • for containerised freight, see 52.24.11
  • for non-containerised freight, see 52.24.13
- operation services of marinas, see 93.29.19",522211
52.22.12,Inland waterway operation services (except cargo handling),"This subcategory includes:
- operating and maintenance services of boat, barge and ship canals, of canalised rivers and of other artificial or non artificial inland waterways
- services of locks, boat lifts, weirs, sluices
- services provided by lighthouses, lightships and light vessels, buoys, channel markers and similar navigation aids
- towing services on canals other than by tugboat, e.g., by tractors or locomotives on the tow-path","This subcategory excludes:
- port storage and warehousing services, see 52.10.1
- pilotage services in connection with docking and undocking of vessels on inland waters, see 52.22.14
- tugboat-assisted docking and undocking services on inland waters, see 52.22.14
- cargo handling services, see 52.24.1
- stevedoring services:
  • for containerised freight, see 52.24.11
  • for non-containerised freight, see 52.24.13",522212
52.22.13,Pilotage and berthing services on sea and coastal waters,"This subcategory includes:
- pilotage services, including the services of pilot vessels, on sea and coastal waters, whether supplied to conduct a vessel in or out of harbours or around navigational dangers
- tugboat services in connection with the docking and undocking of vessels of all types, on sea and coastal waters","This subcategory excludes:
- towing and pushing services on coastal waters or on open sea, see 50.20.22",522213
52.22.14,Pilotage and berthing services on inland waters,"This subcategory includes:
- pilotage services, including the services of pilot vessels, whether supplied to conduct a vessel in or out of harbours or around navigational dangers, in inland waters
- tugboat services in connection with the docking and undocking of vessels of all types, in inland waters","This subcategory excludes:
- towing and pushing services on inland waters, see 50.40.22",522214
52.22.15,Vessel salvage and refloating services on sea and coastal waters,"This subcategory includes:
- vessel salvage services, provided on sea and coastal waters
- towing services for vessels on sea and coastal waters

Such services consist of recovering distressed and sunken vessels and their cargoes, including the raising of sunken vessels, the righting of capsized vessels and the refloating of stranded vessels.","This subcategory excludes:
- towing services supplied to vessels on coastal waters or on open sea, see 50.20.22
- lifeboat services, marine fireboat services and other marine search and rescue services:
  • police services, see 84.24.11
  • other public order and safety affairs related services, see 84.24.19
  • marine fireboat services, see 84.25.11",522215
52.22.16,Vessel salvage and refloating services in inland waters,"This subcategory includes:
- vessel salvage services, provided on inland waters
- towing services for distressed vessels in inland waters

Such services consist of recovering distressed and sunken vessels and their cargoes, including the raising of sunken vessels, the righting of capsized vessels and the refloating of stranded vessels.","This subcategory excludes:
- towing services supplied to vessels on inland waters, see 50.40.22
- lifeboat services, marine fireboat services and other marine search and rescue services:
  • police services, see 84.24.11
  • other public order and safety affairs related services, see 84.24.19
  • marine fireboat services, see 84.25.11",522216
52.22.19,Other services incidental to water transportation,"This subcategory includes:
- water transport supporting services directly connected with vessel operations n.e.c., and not directly connected with vessel operations such as ice breaking, vessel registration, vessel laying-up and storage services etc.","This subcategory excludes:
- disinfecting and exterminating services for vessels, see 81.29.11
- cleaning services for vessels, including removal of contamination by fuel and oil, see 81.29.19
- lifeboat services, marine fireboat services and other marine search and rescue services:
  • oil spill fighting services, see 39.00
  • police services, see 84.24.11
  • other public order and safety affairs related services, see 84.24.19
  • marine fireboat services, see 84.25.11",522219
52.23,Services incidental to air transportation,,,5223
52.23.1,"Airport operation services (excluding cargo handling), air traffic control services and other services incidental to air transportation",,"This category excludes:
- cargo handling services, see 52.24.1",52231
52.23.11,"Airport operation services, excluding cargo handling","This subcategory includes:
- passenger air terminal services and ground services on air fields, including runway operating services","This subcategory excludes:
- cargo handling services, see 52.24.1
- air terminal cargo-handling services:
  • for containerised freight, see 52.24.12
  • for non-containerised freight or for passenger baggage, see 52.24.19",522311
52.23.12,Air traffic control services,"This subcategory includes:
- flight control tower operation services, including approach, landing and take-off control services","This subcategory excludes:
- radio navigational aid services, see 84.13.14",522312
52.23.19,Other service activities incidental to air transportation,"This subcategory includes other supporting services for air transport, such as:
- aircraft fire fighting and fire prevention services
- aircraft maintenance and upkeep services (excluding repair)
- hangar services
- aircraft towing","This subcategory excludes:
- disinfecting and exterminating services for aircraft, see 81.29.11
- runway cleaning and snow removal services, see 81.29.12
- cleaning services for aircraft, see 81.29.19
- air-sea rescue services, see 84.24.11, 84.25.19
- non-commercial flying school services, see 85.53.12",522319
52.23.2,Services incidental to space transportation,,,52232
52.23.20,Services incidental to space transportation,,,522320
52.24,Cargo handling services,,,5224
52.24.1,Cargo handling services,,,52241
52.24.11,Container handling services at ports,"This subcategory includes:
- cargo handling services provided for freight in special containers at ports
- services of container freight terminal facilities at ports, i.e. stevedoring services (i.e. loading, unloading and discharging of vessels' containerised freight, at ports)",,522411
52.24.12,Other container handling services,"This subcategory includes:
- cargo handling services provided for freight in special containers, except in ports
- services of container freight terminal facilities (not located in ports) for all modes of transport, including loading and unloading services for freight railway cars",,522412
52.24.13,Other cargo handling services at ports,"This subcategory includes:
- services of freight terminal facilities, for stevedoring services (i.e. loading, unloading and discharging of vessels' non-containerised freight, at ports)",,522413
52.24.19,Other cargo handling services,"This subcategory includes:
- cargo handling services provided for non-containerised freight or for passenger baggage
- cargo handling services incidental to freight transport n.e.c.",,522419
52.29,Other transportation support services,,,5229
52.29.1,Freight transport agency services,,,52291
52.29.11,Ship-broker services,,,522911
52.29.12,Other freight brokerage services,"This subcategory includes:
- aircraft space brokerage services
- other freight brokerage services n.e.c.",,522912
52.29.19,Other freight transport agency services,"This subcategory includes:
- freight forwarding services (primarily transport organisation or arrangement services on behalf of the shipper or consignee)
- freight consolidation and break-bulk services",,522919
52.29.2,Other transportation support services n.e.c.,,,52292
52.29.20,Other transportation support services n.e.c.,"This subcategory includes:
- type rating services (aircraft-specific permits for flying a particular type of plane)
- goods-handling services, e.g. temporary crating for the sole purpose of protecting the goods during transit, uncrating, sampling, weighing of goods",,522920
53,Postal and courier services,,,53
53.1,Postal services under universal service obligation,,,531
53.10,Postal services under universal service obligation,,,5310
53.10.1,Postal services under universal service obligation,,"This category excludes:
- services provided by private courier services, see 53.20.1
- financial intermediation services provided by post office saving banks and postal giro, see 64.19",53101
53.10.11,Postal services under universal service obligation related to newspapers and periodicals,"This subcategory includes:
- collection, transport and delivery services for newspapers, journals and periodicals, whether for domestic or foreign destinations, as rendered under a universal service obligation",,531011
53.10.12,Postal services under universal service obligation related to letters,"This subcategory includes:
- collection, transport and delivery services for letters, brochures, leaflets and similar printed matter, whether for domestic or foreign destinations, as rendered a universal service obligation",,531012
53.10.13,Postal services under universal service obligation related to parcels,"This subcategory includes:
- collection, transport and delivery services for parcels and packages, whether for domestic or foreign destinations, as rendered by the national postal administration",,531013
53.10.14,Post office counter services,"This subcategory includes:
- services rendered at post office counters, e.g. sale of postage stamps, handling of certified or registered letters and parcels, and other post office counter services",,531014
53.10.19,Other postal services under universal service obligation,"This subcategory includes:
- mailbox rental services, ""poste restante"" services, and public postal services n.e.c.","This subcategory excludes:
- telecommunications services, see division 61",531019
53.2,Other postal and courier services,,,532
53.20,Other postal and courier services,,,5320
53.20.1,Other postal and courier services,,,53201
53.20.11,Multi-modal courier services,"This subcategory includes:
- collection, transport and delivery services, whether for domestic or foreign destinations, for letters, parcels and packages, as rendered by courier and using one or more modes of transport, other than those rendered under a universal service obligation. 

These services can be provided using either self-owned or public transport media. Included are the messenger services of bicycle couriers.","This subcategory excludes:
- messenger delivery services other than those by bicycle couriers, see 53.20.19",532011
53.20.12,Food home delivery services,,,532012
53.20.19,Other postal and courier services n.e.c.,"This subcategory includes:
- local delivery services of purchases, except food
- local delivery services by freight taxis","This subcategory excludes:
- courier services including messenger services of bicycle couriers, see 53.20.11",532019
55,Accommodation services,,,55
55.1,Hotel and similar accommodation services,,,551
55.10,Hotel and similar accommodation services,,,5510
55.10.1,"Room or unit accommodation services for visitors, with daily housekeeping (except time-share)",,"This category excludes:
- accommodation services in time-share properties for visitors away from their usual place of residence, see 55.20.12",55101
55.10.10,"Room or unit accommodation services for visitors, with daily housekeeping (except time-share)","This subcategory includes:
- accommodation services consisting of rooms or units with daily housekeeping and other services, for persons away from their place of residence, in for example hotels, resort hotels, motels, apartment hotels, spa or conference hotels and similar establishments, typically provided on a daily or weekly basis","This subcategory excludes:
- accommodation services in time-share properties for visitors away from their usual place of residence, see 55.20.12",551010
55.2,Holiday and other short stay accommodation services,,,552
55.20,Holiday and other short stay accommodation services,,,5520
55.20.1,Holiday and other short stay accommodation services,,,55201
55.20.11,Room or unit accommodation services for visitors in youth hostels and holiday cabins,"This subcategory includes:
- accommodation services in youth hostels, mountain refuges and holiday cabins consisting of rooms or units with very limited or no housekeeping services provided",,552011
55.20.12,Room or unit accommodation services for visitors in time-share properties,"This subcategory includes:
- accommodation services in time-share properties for visitors away from their usual place of residence",,552012
55.20.19,"Other room or unit accommodation services for visitors, without daily housekeeping","This subcategory includes:
- accommodation services consisting of rooms or units with housekeeping services provided less than daily in for example holiday homes, visitor flats, bungalows and cottages, for persons away from their usual place of residence, typically provided on a daily or weekly basis",,552019
55.3,"Camping ground, recreational and vacation camp services",,,553
55.30,"Camping ground, recreational and vacation camp services",,,5530
55.30.1,"Camping ground, recreational and vacation camp services",,,55301
55.30.11,Camping ground services,"This subcategory includes:
- provision of space for a recreational vehicle or tent, for persons away from their place of residence, typically provided on a daily or weekly basis","This subcategory excludes:
- mountain refuges, cabins and youth hostels, see 55.20.11",553011
55.30.12,Recreational and vacation camp services,"This subcategory includes:
- provision of overnight accommodation, combined with food and recreational or training services in a combined package at a camp for adults, youth or children for which an all-inclusive fee is charged",,553012
55.9,Other accommodation services,,,559
55.90,Other accommodation services,,,5590
55.90.1,Other accommodation services,,,55901
55.90.11,Room or unit accommodation services for students in student residences and school dormitories,"This subcategory includes:
- room or unit accommodation services for students in student residences and dormitories attached to schools and universities","This subcategory excludes:
- provision of rooms or units in student residences to conference participants or visitors during holidays, see 55.20.19",559011
55.90.12,Room or unit accommodation services for workers in workers hostels or camps,"This subcategory includes:
- accommodation services for workers in workers hostels or camps usually on a short term or seasonal basis",,559012
55.90.13,Sleeping car and similar services in other transport media,,,559013
55.90.19,Other accommodation services n.e.c.,"This subcategory includes:
- room or unit accommodation services for semi-permanent residents in rooming or boarding houses and residential clubs","This subcategory excludes:
- youth hostels, see 55.20.11
- student residences, school dormitories, see 55.90.11",559019
56,Food and beverage serving services,,,56
56.1,Restaurant and mobile food serving services,,,561
56.10,Restaurant and mobile food serving services,,,5610
56.10.1,Restaurant and mobile food serving services,,"This category excludes:
- serving services of beverages without prepared foods, see 56.30.10",56101
56.10.11,Meal serving services with full restaurant service,"This subcategory includes:
- food preparation and related beverage services furnished by restaurants, cafes and similar eating facilities providing full service consisting of waiter service to individual customers seated at tables (including counters or booths) with or without entertainment
- food preparation and related beverage services furnished in hotels or other accommodation places

Normally a full service consisting of waiter service to individual customers seated at tables (including counters or booths) is provided.",,561011
56.10.12,Meal serving services in railway dining cars and on ships,"This subcategory includes:
- food preparation and related beverage services furnished in transport facilities, e.g., in trains or aboard ships 

Normally a full service consisting of waiter service to individual customers seated at tables (including counters or booths) is provided.

- dining car services",,561012
56.10.13,Meal serving services in self-service establishments,"This subcategory includes:
- meals serving services in limited- and self-service establishments, providing seating but not waiter service, such as:
  • fast-food outlets with seating
  • canteens","This subcategory excludes:
- the provision of food by facilities without waiter service and not normally offering seating, see 56.10.19
- factory, office or school canteen services on concession basis, see 56.29.20",561013
56.10.19,Other meal serving services,"This subcategory includes:
- other food preparation and related beverages services provided by refreshment stands, fish-and-chips stands, fast-food outlets without seating, take-away facilities etc. 
- services of ice-cream parlours and cake serving places
- services of meals and snacks prepared on the premises dispensed through vending machines
- mobile food services, preparing and serving food and beverages for immediate consumption from motorised vehicle or non-motorised carts

These services are provided without seating and waiter services.","This subcategory excludes:
- services of meals and snacks not prepared on the premises dispensed through vending machines, see 47.00.1, 47.00.2",561019
56.2,Event catering services and other food serving services,,,562
56.21,Event catering services,,,5621
56.21.1,Event catering services,,,56211
56.21.11,Event catering services for private households,"This subcategory includes:
- food preparation and supply services based on contractual arrangements where the service is provided to a private person/household, at a location specified by the customer, for a specific event",,562111
56.21.19,Other event catering services,"This subcategory includes:
- other food preparation and supply services based on contractual arrangements with the customer, at institutional, governmental, commercial, industrial or residential premises or location/s specified by the customer, for a specific event",,562119
56.29,Other food serving services,,,5629
56.29.1,Contract food services,,,56291
56.29.11,Contract food services for transportation operators,"This subcategory includes: 
- food preparation and supply services based on contractual arrangements for airline companies and other transportation companies",,562911
56.29.19,Other contract food services,"This subcategory includes: 
- food preparation and supply services based on contractual arrangements with the customer for a specific period of time; for example food concessions at sports events and similar facilities","This subcategory excludes:
- canteen services, see 56.29.20",562919
56.29.2,Canteen services,,,56292
56.29.20,Canteen services,"This subcategory includes:
- food service concession services, i.e. the provision of operating services by operators of eating facilities such as canteens and cafeterias

Provision services of meals and drinks, usually at reduced prices to groups of clearly defined persons who are mostly linked by ties of a professional nature such as sport, factory or office canteens, schools canteens and kitchens, services of university dining halls, messes and canteens for members of the armed forces etc.",,562920
56.3,Beverage serving services,,,563
56.30,Beverage serving services,,,5630
56.30.1,Beverage serving services,,,56301
56.30.10,Beverage serving services,"This subcategory includes:
- beverage-serving services, of mostly alcoholic beverages, delivered by bars, beer halls, nightclubs, discotheques and similar facilities, with or without entertainment 

Included are such services provided by bars operated in hotels or other accommodation places or in transport facilities, e.g. in trains or aboard ships.","This subcategory excludes:
- reselling packaged/prepared beverages, see 47.00.25, 47.00.26
- retail trade services of beverages through vending machines, see 47.00.26
- meals services for food and related beverages, see 56.10.1
- services of meals, snacks and beverages not prepared on the premises dispensed through vending machines, see 47.00.1, 47.00.2
- operation of discotheques and dance floors without beverage serving, see 93.29.19",563010
58,Publishing services,,,58
58.1,"Publishing services of books, periodicals and other publishing services",,,581
58.11,Book publishing services,,,5811
58.11.1,Printed books,,,58111
58.11.11,Printed educational textbooks,"This subcategory includes:
- titles published to be primarily used as educational material for students and teachers in formal study programs 

These books generally contain knowledge summaries and/or practice questions with the text. Includes workbooks, teachers manuals and resource materials, as well as interactive materials.",,581111
58.11.12,"Printed professional, technical and scholarly books","This subcategory includes:
- specialised titles containing research, advanced knowledge, and/or information aimed at the academic and research community, or used by individuals in the practice of specific occupations or professions, e.g. lawyers, doctors, electricians, accountants, business or computer professionals",,581112
58.11.13,Printed children books,"This subcategory includes:
- titles published for children, including picture books and books not intended as text books, such as
  • fiction and non-fiction
  • reference books
  • bundled book-and- toy kits
  • talking books
  • colouring books","This subcategory excludes:
- sticker books, see 58.19.19",581113
58.11.14,Printed dictionaries and encyclopaedias,"This subcategory includes:
- titles published for general reference purposes and aimed at the public at large, e.g.:
  • dictionaries
  • encyclopaedias
  • thesauruses
- serial instalments of such titles","This subcategory excludes:
- atlases and other books with maps, see 58.11.15",581114
58.11.15,Printed atlases and other books with maps,,"This subcategory excludes:
- printed maps, other than in book form, see 58.11.16",581115
58.11.16,"Printed maps and hydrographic or similar charts, other than in book form",,"This subcategory excludes:
- globes, see 32.99.59",581116
58.11.19,"Other printed books, brochures, leaflets and the like","This subcategory includes:
- books of general interest published for consumption by the public at large 

Includes literary fiction and non-fiction; poetry and drama; religious books, bibles and hymnals; non-fiction such as history, political, biographies, home and garden, how-to books, cook books, travel guides etc.","This subcategory excludes:
- audio books, see 58.11.20",581119
58.11.2,"Books on disk, tape or other physical media",,,58112
58.11.20,"Books on disk, tape or other physical media","This subcategory includes:
- physical media (CD-ROM, tape etc.) containing audio books, i.e. audio recordings of someone reading the text of a book
- physical media (CD-ROM, diskette, microfilm, microfiche etc.) containing non-audio recordings of text material from periodicals, textbooks, reference books and other sources",,581120
58.11.3,On-line books,,,58113
58.11.30,On-line books,"This subcategory includes:
- on-line books, including school textbooks, general reference books, such as atlases and other books of maps or charts, dictionaries and encyclopaedias",,581130
58.11.4,Advertising space in books,,,58114
58.11.41,"Advertising space in books, printed",,"This subcategory excludes:
- advertising space in newspapers, printed, see 58.13.31 
- advertising space in journals and periodicals, printed, see 58.14.31",581141
58.11.42,"Advertising space in books, electronic",,"This subcategory excludes:
- advertising space in newspapers, electronic, see 58.13.32 
- advertising space in journals and periodicals, electronic, see 58.14.32",581142
58.11.5,Publishing of books on a fee or contract basis,,,58115
58.11.50,Publishing of books on a fee or contract basis,,,581150
58.11.6,Licensing services for books,,,58116
58.11.60,Licensing services for books,"This subcategory includes:
- licensing services for the right to reproduce, distribute or incorporate literary originals such as books, brochures, leaflets, maps and the like","This subcategory excludes:
- rental of books, see 77.29.19",581160
58.12,Publishing services of directories and mailing lists,,,5812
58.12.1,Directories and mailing lists printed or on physical media,,,58121
58.12.10,Directories and mailing lists printed or on physical media,"This subcategory includes:
- publications of collections of systematically organised contact information. Descriptive information on persons, organisations, publications, or other entities is often included. Some examples are:
  • telephone directories
  • business and trade directories
  • municipal and city directories","This subcategory excludes:
- original compilations of mailing lists, see 63.99.20",581210
58.12.2,On-line directories and mailing lists,,,58122
58.12.20,On-line directories and mailing lists,"This subcategory includes:
- on-line provision services of collections of systematically organised contact information. Descriptive information on persons, organisations, publications, or other entities is often included. Some examples are: 
  • telephone directories
  • business and trade directories
  • municipal and city directories",,581220
58.12.3,Licensing services for the right to use directories and mailing lists,,,58123
58.12.30,Licensing services for the right to use directories and mailing lists,"This subcategory includes:
- licensing services for the right to use directories and mailing lists, such as telephone directories, business and trade directories, municipal and city directories etc.",,581230
58.12.4,Sale of advertising space in directories and mailing lists,,,58124
58.12.40,Sale of advertising space in directories and mailing lists,,"This subcategory excludes:
- advertising space in books, see 58.11.41 and 58.11.42
- advertising space in newspapers, see 58.13.31 and 58.13.32 
- advertising space in journals and periodicals, see 58.14.31 and 58.14.32",581240
58.13,Publishing services of newspapers,,,5813
58.13.1,Printed newspapers,,,58131
58.13.10,Printed newspapers,"This subcategory includes:
- newspapers published at least four times a week covering multiple topics with the intent of appealing to a broad audience",,581310
58.13.2,On-line newspapers,,,58132
58.13.20,On-line newspapers,"This subcategory includes:
- on-line newspapers issued on the Internet where the main content is updated at least four times a week at fixed intervals, usually on a daily basis; whether on subscription or not
- portions of newspapers such as headlines E-mailed daily or more frequently","This subcategory excludes:
- digital archives, see 91.01.12",581320
58.13.3,Advertising space in newspapers,,,58133
58.13.31,"Advertising space in newspapers, printed",,"This subcategory excludes:
- advertising space in books, printed, see 58.11.41
- advertising space in journals and periodicals, printed, see 58.14.31",581331
58.13.32,"Advertising space in newspapers, electronic",,"This subcategory excludes:
- advertising space in books electronic, see 58.11.42
- advertising space in journals and periodicals, electronic, see 58.14.32",581332
58.14,Publishing services of journals and periodicals,"This class includes:
- newspapers, journals and periodicals published less than four times a week","This class excludes:
- newspapers and periodicals published at least four times a week, see 58.13",5814
58.14.1,Printed journals and periodicals,,"This category excludes:
- on-line periodicals, see 58.14.20",58141
58.14.11,Printed general interest journals and periodicals,"This subcategory includes:
- periodicals covering multiple topics of general interest intended to appeal to a broad audience

Examples include general news, business news, personal finance, general interest (including articles, pictures etc.)",,581411
58.14.12,"Printed business, professional and academic journals and periodicals",,,581412
58.14.19,Other printed journals and periodicals,,,581419
58.14.2,On-line journals and periodicals,,,58142
58.14.20,On-line journals and periodicals,"This subcategory includes:
- on-line provision services of journals and other periodicals issued on the Internet where the main content is updated less than four times a week at fixed intervals, usually on weekly or monthly basis; whether on subscription or not
- portions of the periodicals such as headlines E-mailed on regular basis","This subcategory excludes:
- digital archives, see 91.01.12",581420
58.14.3,Advertising space in journals and periodicals,,,58143
58.14.31,"Advertising space in journals and periodicals, printed",,"This subcategory excludes:
- advertising space in books, printed, see 58.11.41
- advertising space in newspapers, printed, see 58.13.31",581431
58.14.32,"Advertising space in journals and periodicals, electronic",,"This subcategory excludes:
- advertising space in books, electronic, see 58.11.42
- advertising space in newspapers, electronic, see 58.13.32",581432
58.14.4,Licensing services for journals and periodicals,,,58144
58.14.40,Licensing services for journals and periodicals,,,581440
58.19,Other publishing services,,,5819
58.19.1,Other printed matter publishing services,,,58191
58.19.11,"Printed postcards, cards bearing greetings and the like",,,581911
58.19.12,"Printed pictures, designs and photographs",,,581912
58.19.13,"Printed transfers (decalcomanias), calendars",,,581913
58.19.14,"Printed unused postage, revenue or similar stamps; stamp-impressed paper; cheque forms; banknotes, stock, share or bond certificates and similar documents of title",,,581914
58.19.15,"Printed trade advertising material, commercial catalogues and the like",,"This subcategory excludes:
- printed advertising newspapers, see 58.13.10",581915
58.19.19,Other printed matter,,,581919
58.19.2,Other on-line content,,,58192
58.19.21,On-line adult content,"This subcategory includes provision services of:
- mature theme, sexually explicit content published or broadcast over the Internet including graphics, live feeds, interactive performances and virtual activities

Payment may be by methods such as subscription, membership fee or pay-per-view.","This subcategory excludes:
- adult content in on-line newspapers, periodicals and books, see 58.11.30, 58.13.20, 58.14.20
- adult content in digital archives, see 91.01.12",581921
58.19.29,Other on-line content n.e.c.,"This subcategory includes:
- other on-line content not included above such as greeting cards, calendars, reproduction of works of art
- statistics and similar information published on-line","This subcategory excludes:
- application hosting and application service provisioning, see 63.11",581929
58.19.3,Licensing services for other printed matter,,,58193
58.19.30,Licensing services for other printed matter,"This subcategory includes:
- licensing services for the right to reproduce, distribute or incorporate artistic originals such as reproduction and reprints of original works of arts
- licensing services for other copyrighted printed matter such as calendars, greeting cards, photos etc.",,581930
58.2,Software publishing services,,,582
58.21,Publishing services of computer games,,,5821
58.21.1,"Computer games, packaged",,,58211
58.21.10,"Computer games, packaged",,,582110
58.21.2,Computer games downloads,,,58212
58.21.20,Computer games downloads,"This subcategory includes:
- electronic files containing computer games that can be downloaded and stored on a local device",,582120
58.21.3,On-line games,,,58213
58.21.30,On-line games,"This subcategory includes:
- provision of games that are intended to be played on the Internet such as provision of:
  • role-playing games (RPGs)
  • strategy games 
  • action games
  • card games
  • children's games

Payment may be by methods such as subscription or pay-per-play.","This subcategory excludes:
- on-line gambling services, see 92.00.14",582130
58.21.4,Licensing services for the right to use computer games,,,58214
58.21.40,Licensing services for the right to use computer games,"This subcategory includes:
- licensing services for the right to reproduce, distribute or incorporate computer programs, program descriptions and supporting materials for computer games","This subcategory excludes:
- acquisition of rights and publishing services, see division 58
- off the shelf (packaged) software, see 58.2
- limited end-user licenses as part of packaged software, see 58.2",582140
58.29,Other software publishing services,,,5829
58.29.1,"Systems software, packaged",,,58291
58.29.11,"Operating systems, packaged","This subcategory includes:
- low-level software which handles the interface to peripheral hardware, schedules tasks, allocates storage, and presents a default interface to the user when no application program is running 

Includes all client and network operating systems.",,582911
58.29.12,"Network software, packaged","This subcategory includes:
- software that is used to control, monitor, manage and communicate with operating systems, networks, network services, databases, storage and networked applications in an integrated and cooperative fashion across a network from a central location

Includes all network management software, server software, security and encryption software, middleware etc.",,582912
58.29.13,"Database management software, packaged","This subcategory includes:
- collection/suite of software programs that enables storage, modification and extraction information from a database 

There are many different types of DBMSs ranging from small systems that run on computers to huge systems that run on mainframes.",,582913
58.29.14,"Development tools and programming languages software, packaged","This subcategory includes:
- software used to assist in the development and/or authoring of computer programs
- Software products that support the professional developer in the design, development and implementation of a variety of software systems and solutions",,582914
58.29.2,"Application software, packaged",,,58292
58.29.21,"General business productivity and home use applications, packaged","This subcategory includes:
- software used for general business purposes to improve productivity, or at home for entertainment, reference or educational purposes 

Includes office suite applications such as word processors, spreadsheets, simple databases; graphics applications; project management software, computer-based training software, reference, home education etc.",,582921
58.29.29,"Other application software, packaged","This subcategory includes:
- cross-industry application software, i.e. software that is designed to perform and/or manage a specific business function or process that is not unique to a particular industry.

Includes professional accounting software, human resource management, customer relations management software, Geographic Information System software, web page/website design software etc.

- vertical market application software, i.e. software that performs a wide range of business functions for a specific industry such as manufacturing, retail, health care, engineering, restaurants etc.
- utilities software, i.e. a small computer program that performs a very specific task, such as compression programs, anti-virus, search engines, font, file viewers, and voice recognition software (utilities differ from other applications software in terms of size, cost and complexity)
- application software n.e.c.",,582929
58.29.3,Software downloads,"This category includes:
- electronic files containing software that can be downloaded and stored on a local device for a later execution/installation",,58293
58.29.31,System software downloads,"This subcategory includes:
- electronic files containing system software that can be downloaded and stored on a local device for a later execution/installation",,582931
58.29.32,Application software downloads,"This subcategory includes:
- electronic files containing application software that can be downloaded and stored on a local device for a later execution/installation",,582932
58.29.4,On-line software,,,58294
58.29.40,On-line software,"This subcategory includes:
- software that is intended to be executed on-line","This subcategory excludes:
- on-line games, see 58.21.30
- software downloads, see 58.29.3
- on-line gambling services, see 92.00.14",582940
58.29.5,Licensing services for the right to use computer software,,,58295
58.29.50,Licensing services for the right to use computer software,"This subcategory includes:
- licensing services for the right to reproduce, distribute or incorporate computer programs, program descriptions and supporting materials for both systems and applications software. This applies to various levels of licensing rights:
  • rights to reproduce and distribute the software
  • rights to use software components for the creation of and inclusion in other software products","This subcategory excludes:
- limited end-user licenses as part of software, see 58.29.1-58.29.4",582950
59,"Motion picture, video and television programme production services, sound recording and music publishing",,,59
59.1,"Motion picture, video and television programme services",,,591
59.11,"Motion picture, video and television programme production services",,,5911
59.11.1,"Production services of motion picture, video and television programmes",,,59111
59.11.11,Motion picture production services,"This subcategory includes:
- production and realisation of motion pictures including animated cartoons primarily designed for showing in movie theatres
- production and realisation of motion pictures of all types (series, telefilms, including animated cartoons) primarily designed for showing on television","This subcategory excludes:
- production services of still and slide films, see 74.20",591111
59.11.12,Promotional or advertisement motion picture and video production services,,,591112
59.11.13,Other television programme production services,"This subcategory includes:
- other television programme production services, live or recorded, such as talk shows, entertainment, sports etc.","This subcategory excludes:
- television programming and broadcasting services, see 60.20.1",591113
59.11.2,"Motion picture, video and television programme products",,,59112
59.11.21,"Motion picture, video and television programme originals","This subcategory includes:
- copyrighted motion picture, videotape and television programmes produced without contract for outright sale (i.e., with all-attendant property rights)

These originals are produced for sale that is implicitly or explicitly protected by copyright.",,591121
59.11.22,Cinematographic film,,,591122
59.11.23,"Films and other video content on disk, tape or other physical media","This subcategory includes:
- physical media (CDs, cassette tapes, and records etc., excluding cinematographic film) containing video recordings","This subcategory excludes:
- retailing of DVDs produced by others, see 47.00.64
- original recordings produced for outright sale (i.e., with all property rights), see 59.11.21
- audio disks and tapes, see 59.20.3",591123
59.11.24,Films and other video downloads,"This subcategory includes:
- electronic files containing films and other video recordings that can be downloaded and stored on a local device",,591124
59.11.25,Streamed video content,"This subcategory includes:
- streamed video data sent over the Internet",,591125
59.11.3,"Sale of advertising space or time in motion picture, video and television products",,,59113
59.11.30,"Sale of advertising space or time in motion picture, video and television products",,,591130
59.12,"Motion picture, video and television programme post-production services",,,5912
59.12.1,"Motion picture, video and television programme post-production services",,,59121
59.12.11,Audio-visual editing services,"This subcategory includes:
- organising and arranging the visual and audio aspects of an audiovisual work (film, video, digital media etc.) by analysing, evaluating, and selecting scenes in terms of story continuity and dramatic and entertainment value, using equipment such as viewers, projectors, and digital video editing devices and techniques
 
Processing includes incorporating stock shots selected from film and video libraries into film or video.",,591211
59.12.12,Transfers and duplication of masters services,"This subcategory includes:
- transfers services, i.e. transferring an audiovisual work (motion picture film, video, digital media etc.) from one format to another with the purpose of adapting the production to a format selected for its presentation or preservation characteristics (e.g., creating backup masters or copies because the original is deteriorating). Examples include transfer of film to tape, tape to film, digital media to film, digital media to tape, diapose to video, photo to video etc.
- duplication and copying services for audiovisual works, except film, i.e. creating large-run and small-run reproductions of audiovisual works (video, digital media etc.) for a variety of uses

The reproductions may be produced in a variety of formats, including VHS, DVD, streamed video etc.",,591212
59.12.13,Colour correction and digital restoration services,"This subcategory includes:
- colour correction services, i.e. adding, modifying, or excluding colour from an audiovisual work (film, video, or digital media etc.) electronically, using digital techniques
- digital restoration services for audiovisual works, i.e. removing scratches from audiovisual works (film, video, or digital media etc.) by using digital techniques to get the film ready for the transfer process",,591213
59.12.14,Visual effects services,"This subcategory includes:
- introducing visual effects to audiovisual works (film, video, or digital media etc.) by applying photographic or digital technology to the work after the principal photography or main shooting has occurred, such as miniatures, optical and digital effects, matte paintings, double printing, fades, and vignetting",,591214
59.12.15,Animation services,"This subcategory includes:
- creating pictures, abstract designs, and similar original compositions using various techniques, including computerised animation or by sequences of drawings 
- claymation (animation of personages and objects created with clay)",,591215
59.12.16,"Captioning, titling and subtitling services","This subcategory includes:
- captioning services for audiovisual works, i.e. adding text to an audiovisual work (film, video, or digital media etc.), using a character generator or a captioning data generation system, including:
  • open captioning services, which create text always visible on screen
  • closed captioning services, which create text made visible on screen at the option of the user
- titling services for audiovisual works, i.e. adding typesetter and graphical elements that serve to identify and enhance the audiovisual work (film, video, or digital media etc.) through texts, including beginning titles, credits, and words
- subtitling services for audiovisual works, i.e. inserting text in the screen that translates the dialogues and titles of the original audiovisual work (film, video, or digital media etc.) to the language of the country in which the films or video is exhibited",,591216
59.12.17,Sound editing and design services,"This subcategory includes:
- creating, adding, and recording the sound elements (dialogue, music, sounds, and silences) of an audiovisual work (film, video, digital media etc.) for a soundtrack that synchronises the audio with the visual portion of the work:
  • composing, recording, mixing, and integrating original music and sound into the soundtrack of an audiovisual work
  • recording of music that is timed to the sequence of an audiovisual work
  • mixing and recording licensed and client-supplied music and sound for integration into the soundtrack of an audiovisual work
  • integrating licensed and client-supplied music and sound into the soundtrack of an audiovisual work and synchronising the sound elements with visual elements of the work
  • licensing and/or agent services for licensing of music and sound bundled with mixing or integration services",,591217
59.12.19,"Other motion picture, video and television programme post-production services","This subcategory includes:
- other postproduction services for audiovisual works (film, video, digital media etc.), including format conversion services, compression services etc.",,591219
59.13,"Motion picture, video and television programme distribution services",,,5913
59.13.1,"Motion picture, video and television programme licensing and distribution services",,,59131
59.13.11,Licensing services for film rights and their revenues,"This subcategory includes:
- licensing services for the right to reproduce, distribute or incorporate entertainment originals such as the broadcasting and showing of original films, television programmes, pre-recorded tapes, videos","This subcategory excludes:
- rental of video tapes and disks, see 77.22.10",591311
59.13.12,"Other motion picture, video and television programme distribution services","This subcategory includes:
- granting permission to exhibit, broadcast, and rent audiovisual works that are implicitly or explicitly protected by copyright owned or controlled by the licensor, including live action or animated films, videos, digital media etc. usually intended for theatres, television, home video market etc. 
- distribution of motion picture, video and television programme revenues to motion picture theatres, television networks and stations and exhibitors",,591312
59.14,Motion picture projection services,,,5914
59.14.1,Motion picture projection services,,,59141
59.14.10,Motion picture projection services,"This subcategory includes:
- motion picture projection services in movie theatres, in open air or in cine-clubs, in private screening rooms or other projection facilities",,591410
59.2,Sound recording and music publishing services,,,592
59.20,Sound recording and music publishing services,,,5920
59.20.1,Sound recording and live recording services; sound recording originals,,,59201
59.20.11,Sound recording services,"This subcategory includes:
- services rendered in the process of converting sounds, words, and music to a permanent physical format using the specialised technical equipment of a sound recording studio","This subcategory excludes:
- live recordings done outside a studio, such as at a concert hall, stadium, outdoor stage, or conference centre, see 59.20.12
- providing a sound recording studio or sound recording equipment where the client provides the primary technicians and operators of the equipment, see rental of recording studio facilities 77.39.19",592011
59.20.12,Live recording services,"This subcategory includes:
- all recording services performed on location of a live, public event, such as a conference, seminar, meeting, or concert etc.
- recording of live radio broadcasts done within a sound recording studio","This subcategory excludes:
- further recording services performed in a studio, see 59.20.11",592012
59.20.13,Sound recording originals,"This subcategory includes:
- the original recordings of sounds, words, and music converted to a digital or analog format","This subcategory excludes:
- radio programme originals, see 59.20.22",592013
59.20.2,Radio programme production services; radio programme originals,,,59202
59.20.21,Radio programme production services,,,592021
59.20.22,Radio programme originals,"This subcategory includes:
- copyrighted radio programmes produced without contract for outright sale (i.e., with all-attendant property rights)

These originals are produced for sale that is implicitly or explicitly protected by copyright.",,592022
59.20.3,Music publishing services,,"This category excludes:
- retailing of print music produced by others, see 47.00.58
- licensing of the rights to print or copy a musical composition, see 59.20.40",59203
59.20.31,Printed music,"This subcategory includes:
- musical compositions in printed form. Includes prints of owned compositions and of those for which the publisher has obtained rights to the composition copyright

Printed compositions are distributed as sheet music, folios, or books in printed form to wholesalers and retailers for ultimate consumption by consumers.",,592031
59.20.32,Electronic scores,"This subcategory includes:
- musical compositions in electronic form",,592032
59.20.33,"Musical audio disks, tapes or other physical media",,,592033
59.20.34,Other audio disks and tapes,,"This subcategory excludes:
- audio books and tapes, see 58.11.20",592034
59.20.35,Music downloads,"This subcategory includes:
- electronic files containing musical audio recordings that can be downloaded and stored on a local device",,592035
59.20.36,Streamed audio content,"This subcategory includes:
- streamed audio data sent over the Internet",,592036
59.20.4,Licensing services for the right to use acoustic originals,,,59204
59.20.40,Licensing services for the right to use acoustic originals,"This subcategory includes:
- licensing services for the right to reproduce, distribute or incorporate musical originals such as sound recordings, pre-recorded tapes and reprints","This subcategory excludes:
- rental of musical CDs, DVDs and tapes, see 77.22.10",592040
60,Programming and broadcasting services,,,60
60.1,Radio broadcasting services,,,601
60.10,Radio broadcasting services,,,6010
60.10.1,Radio broadcasting services; broadcast originals,,,60101
60.10.11,Radio programming and broadcasting services,"This subcategory includes:
- programme selection, scheduling and broadcasting of radio programmes
- combined programme production and broadcasting services","This subcategory excludes:
- radio programme production, see 59.20.21",601011
60.10.12,Radio broadcasting originals,"This subcategory includes:
- original radio content protectable as intellectual property, produced for transmission",,601012
60.10.2,Radio channel programmes,,,60102
60.10.20,Radio channel programmes,"This subcategory includes:
- assemblies of radio programmes and broadcasts as the daily line-up of a station for distribution by others",,601020
60.10.3,Radio advertising time,,,60103
60.10.30,Radio advertising time,,,601030
60.2,Television programming and broadcasting services; broadcasting originals,,,602
60.20,Television programming and broadcasting services; broadcasting originals,,,6020
60.20.1,Television programming and broadcasting services,,"This category excludes:
- program elements production services, not associated with broadcasting, see 59.11.1
- distribution services of television programs, without programming, see division 61",60201
60.20.11,Linear television programming and broadcasting services,"This subcategory includes:
- programme selection, scheduling (with editorial responsibility) and broadcasting of linear audio-visual media services to be delivered by electronic communications networks
- combined programme production, programme selection, scheduling (with editorial responsibility) of linear audio-visual media services to be delivered by electronic communications networks
- assemblies of television programmes and broadcasts as the daily line-up of a channel for distribution by others","This subcategory excludes:
- distribution services of television programs, without programming, see division 61",602011
60.20.12,On-line video-on-demand services,"This subcategory includes:
- selection, scheduling (with editorial responsibility) and broadcasting of video-on-demand services delivered on-line (open Internet)",,602012
60.20.13,Other video-on-demand services,"This subcategory includes:
- selection, scheduling (with editorial responsibility) and broadcasting of video-on-demand services delivered through other means than open internet",,602013
60.20.2,Television broadcasting originals,,,60202
60.20.20,Television broadcasting originals,"This subcategory includes:
- original television content protectable as intellectual property, produced for transmission",,602020
60.20.3,Television advertising time,,,60203
60.20.30,Television advertising time,,,602030
61,Telecommunications services,,,61
61.1,Wired telecommunications services,,,611
61.10,Wired telecommunications services,,,6110
61.10.1,Data and message transmitting services,,,61101
61.10.11,Fixed telephony services - access and use,"This subcategory includes:
- provision of access to and use of the public switched telephone network for the transmission and switching of voice, data, and video from a fixed customer location or from public and semi-public coin and card operated phones 
- inbound and outbound telephony to and from national and international destinations
- calling features bundled with the access service","This subcategory excludes:
- provision of fixed telephony calling features for a separate fee, see 61.10.12
- provision of fixed telephony private line services, see 61.10.13
- provision of a local loop to other wired telecommunications service providers, see 61.10.20
- rental of terminal equipment, see 77.39.14",611011
61.10.12,Fixed telephony services - calling features,"This subcategory includes: 
- provision of call management services for use from a fixed customer location for a fee, separate from the access fee 

This service is made possible by specialised software and database applications linked to telecommunications networks. It includes features such as:
  • call waiting, call forwarding, caller identification, three-way calling, call display, call return, call screen, call blocking, automatic call-back, call answer, voice mail and voice menus",,611012
61.10.13,Private network services for wired telecommunications systems,"This subcategory includes: 
- provision of wired telecommunication link(s) between specified points for the exclusive use of the client","This subcategory excludes:
- provision of private links by a telecommunication carrier to a wired telecommunication service provider, see 61.10.20",611013
61.10.2,Carrier services for wired telecommunications,,,61102
61.10.20,Carrier services for wired telecommunications,"This subcategory includes:
- provision by a telecommunication carrier of wired facilities to originate, terminate, or transit calls for another telecommunications service provider
- charging for interconnection, settlement or termination of domestic or international calls
- charging long-distance carriers for calls originating at a pay phone or within another carriers local network
- charging for jointly used facilities such as pole attachment
- charging for the exclusive use of circuits","This subcategory excludes:
- carriage of wired Internet traffic by one ISP for another ISP, see 61.10.41",611020
61.10.3,Data transmission services over wired telecommunications networks,,,61103
61.10.30,Data transmission services over wired telecommunications networks,"This subcategory includes:
- provision of access to wired facilities and services specifically designed for the efficient transmission of data on a pay-as-you-use basis","This subcategory excludes:
- provision of wired telecommunication link(s) between specified points for the exclusive use of the client, see 61.10.13",611030
61.10.4,Wired Internet telecommunications services,,,61104
61.10.41,Internet backbone services,"This subcategory includes:
- carrier services of Internet traffic by one ISP for another ISP (generally known in the industry as peering and transit charges)",,611041
61.10.42,Narrow-band Internet access services over wired networks,"This subcategory includes:
- provision of a direct wired connection to the Internet at speeds below 256 Kbps. The Internet Service Provider (ISP) may also provide free services along with Internet access such as E-mail, space for the customer’s web page, tools for simple web page design, chat, and technical support",,611042
61.10.43,Broad-band Internet access services over wired networks,"This subcategory includes:
- provision of a direct wired connection to the Internet at speeds 256 Kbps and higher. The Internet Service Provider (ISP) may also provide free services along with Internet access such as E-mail, space for the customer’s web page, tools for simple web page design, chat, and technical support.",,611043
61.10.49,Other wired Internet telecommunications services,"This subcategory includes:
- provision of wired telecommunications services over the Internet other than Internet access
 
This includes services such as fax, telephony, audio conferencing and video conferencing over the Internet.",,611049
61.10.5,Home programme distribution services over wired infrastructure,,,61105
61.10.51,"Home programme distribution services over wired infrastructure, basic programming package","This subcategory includes:
- providing subscriber access to a basic range of programming services via wired infrastructure generally for a monthly fee
 
This package contains the minimum number of channels available to subscribers, as defined by each cable operator, and must be purchased to obtain any higher-level programming package. Charges for initial connection to the network, or for reconnection to the network, are included here.",,611051
61.10.52,"Home programme distribution services over wired infrastructure, discretionary programming package","This subcategory includes:
- providing subscriber programming services via wired infrastructure in addition to those included in the basic package for a fee separate from, and in addition to, the basic monthly fee
 
This programming service can be provided in bundles determined by the cable operator or by the subscriber.",,611052
61.10.53,"Home programme distribution services over wired infrastructure, pay-per-view","This subcategory includes:
- providing subscribers the ability to view a specific program (movie or event) via wired infrastructure from his home for a fee separate from, and in addition to, the monthly fee for basic or discretionary programming packages",,611053
61.2,Wireless telecommunications services,,,612
61.20,Wireless telecommunications services,,,6120
61.20.1,Mobile telecommunications services and private network services for wireless telecommunications systems,,,61201
61.20.11,Private network services for wireless telecommunications systems,"This subcategory includes:
- provision of wireless telecommunication link(s) between specified points for the exclusive use of the client","This subcategory excludes:
- provision of private links by a wireless telecommunication carrier to a telecommunication service provider, see 61.20.20",612011
61.20.12,Mobile voice services,"This subcategory includes:
- provision of access to, and use of, switched or non-switched networks for the transmission of voice telephony using portable handsets or devices such as cellular phones, mobile phones, satellite phones, smart phones, and similar devices","This subcategory excludes:
- provision of wireless telecommunication link(s) between specified points for the exclusive use of the client, see 61.20.11
- provision by a telecommunication carrier of wireless facilities to originate, terminate, or transit calls for another telecommunications service provider, see 61.20.20
- provision of access to wireless facilities and services specifically designed for the efficient transmission of data on a pay-as-you-use basis, see 61.20.30
- provision of wireless Internet telecommunications services compatible with portable handsets or similar devices, see 61.20.4",612012
61.20.13,Mobile text services,"This subcategory includes:
- provision of access to SMS (short message service) to send and receive text messages on cellular phones, mobile phones, smart phones and similar devices","This subcategory excludes:
- provision of MMS (multimedia message service) services, see 61.20.14",612013
61.20.14,"Mobile data services, except text services","This subcategory includes:
- provision of access to mobile data networks for mobile phones, smart phones, tablets, and similar devices to send and receive data (other than voice or text)","This subcategory excludes:
- provision of mobile voice communications services, see 61.20.12
- provision of SMS (short message service) services, see 61.20.13",612014
61.20.2,Carrier services for wireless telecommunications,,,61202
61.20.20,Carrier services for wireless telecommunications,"This subcategory includes:
- provision by a telecommunication carrier of wireless facilities to originate, terminate, or transit calls for another telecommunications service provider
- charging for interconnection, settlement or termination of domestic or international calls
- charging long-distance carriers for calls originating at a pay phone or within another carriers local network
- charging for jointly used facilities such as pole attachments
- charging for the exclusive use of circuits","This subcategory excludes:
- carriage of wireless Internet traffic by one ISP for another ISP, see 61.20.4",612020
61.20.3,Data transmission services over wireless telecommunications networks,,,61203
61.20.30,Data transmission services over wireless telecommunications networks,"This subcategory includes:
- provision of access to wireless facilities and services specifically designed for the efficient transmission of data on a pay-as-you-use basis","This subcategory excludes:
- provision of wireless telecommunication link(s) between specified points for the exclusive use of the client, see 61.20.11",612030
61.20.4,Wireless Internet telecommunications services,,,61204
61.20.41,Narrow-band Internet access services over wireless networks,"This subcategory includes:
- provision of a direct wireless connection to the Internet at speeds below 256 Kbps. The Internet Service Provider (ISP) may also provide free services along with Internet access such as E-mail, space for the customer’s web page, tools for simple web page design, chat, and technical support.",,612041
61.20.42,Broad-band Internet access services over wireless networks,"This subcategory includes:
- provision of a direct wireless connection to the Internet at speeds 256 Kbps and higher. The Internet Service Provider (ISP) may also provide free services along with Internet access such as E-mail, space for the customer’s web page, tools for simple web page design, chat, and technical support.",,612042
61.20.49,Other wireless Internet telecommunications services,"This subcategory includes:
- provision of wireless telecommunications services over the Internet other than Internet access
 
This includes services such as fax, telephony, audio conferencing and video conferencing over the Internet.",,612049
61.20.5,Home programme distribution services over wireless networks,,,61205
61.20.50,Home programme distribution services over wireless networks,,,612050
61.3,Satellite telecommunications services,,,613
61.30,Satellite telecommunications services,,,6130
61.30.1,"Satellite telecommunications services, except home programme distribution services via satellite",,"This category excludes:
- home programme distribution services via satellite, see 61.30.20",61301
61.30.10,"Satellite telecommunications services, except home programme distribution services via satellite","This subcategory includes:
- operating, maintaining or providing access to facilities for the transmission of voice, data, text, sound and video using satellite telecommunications infrastructure","This subcategory excludes:
- home programme distribution services via satellite, see 61.30.20",613010
61.30.2,Home programme distribution services via satellite,,,61302
61.30.20,Home programme distribution services via satellite,"This subcategory includes:
- providing subscriber access to a basic range of programming services via satellite generally for a monthly fee. This package contains the minimum number of channels available to subscribers, as defined by each satellite operator, and must be purchased to obtain any higher-level programming package. Charges for initial connection or for reconnection are included here.
- providing subscriber programming services via satellite in addition to those included in the basic package for a fee separate from, and in addition to, the basic monthly fee. This programming service can be provided in bundles determined by the cable, satellite or MDS operator, in bundles determined by the subscriber, or a la carte.
- providing subscribers the ability to view a specific program (movie or event) via satellite from his home for a fee separate from, and in addition to, the monthly fee for basic or discretionary programming packages",,613020
61.9,Other telecommunications services,,,619
61.90,Other telecommunications services,,,6190
61.90.1,Other telecommunications services,,,61901
61.90.10,Other telecommunications services,"This subcategory includes:
- provision of specialised telecommunications applications, such as satellite tracking, communications telemetry, and radar station operations
- operation of satellite terminal stations and associated facilities operationally connected with one or more terrestrial communications systems and capable of transmitting telecommunications to or receiving telecommunications from satellite systems
- provision of Internet access over networks between the client and the ISP not owned or controlled by the ISP, such as dial-up Internet access etc.
- provision of telephone and Internet access in facilities open to the public
- provision of telecommunications services over existing telecom connections:
  • VOIP (Voice Over Internet Protocol) provision
- provision of network capacity without providing additional services
- provision of telecommunications services n.e.c., such as telegraph, telex and audio conferencing bridging services",,619010
62,"Computer programming, consultancy and related services",,,62
62.0,"Computer programming, consultancy and related services",,,620
62.01,Computer programming services,,,6201
62.01.1,IT design and development services,,,62011
62.01.11,IT design and development services for applications,"This subcategory includes:
- services of designing the structure and/or writing the computer code, including updates and patches, necessary to create and/or implement a software application, such as:
  • designing the structure and content of a web page and/or of writing the computer code necessary to create and implement a web page
  • designing the structure and content of a database and/or of writing the computer code necessary to create and implement a database (data warehouse)
  • designing the structure and writing the computer code as necessary to design and develop a custom software application, other than programming for websites, databases, or packaged software integration
  • customisation and integration, adapting (modifying, configuring etc.) and installing an existing application so that it is functional within the clients' information system environment","This subcategory excludes:
- service contracts where the design and development of a web page is bundled with the hosting of the web page, see 63.11.13
- service contracts where the design and development of the application is bundled with the hosting and management of the application on an on-going basis, see 63.11.19
- service contracts where the design and development of a database is bundled with the on-going management of the data holdings, see 63.11.19",620111
62.01.12,IT design and development services for networks and systems,"This subcategory includes:
- designing, developing and implementing customer's networks such as intranets, extranets and virtual private networks
- network security design and development services, i.e. designing, developing and implementing software, hardware and procedures to control access to data and programs and to allow for the safe exchange of information over a network","This subcategory excludes:
- service contracts where this service is bundled with the day-to-day management of the client's network, see 62.03.12",620112
62.01.2,Software originals,"This category includes:
- copyrighted intellectual property produced without contract for outright sale (i.e. with all-attendant property rights)
- intellectual properties for sale that are implicitly or explicitly protected by copyright (e.g. computer software)","This category excludes:
- software produced under contract for others, see 62.01.11
- wholesale and retail trade services of software, see 46.14.11, 46.51.10, 47.00.31",62012
62.01.21,Computer games software originals,"This subcategory includes:
- copyrighted intellectual property produced without contract for outright sale (i.e. with all-attendant property rights)
- intellectual properties for sale that are implicitly or explicitly protected by copyright (e.g. computer games software)",,620121
62.01.29,Other software originals,"This subcategory includes:
- copyrighted intellectual property produced without contract for outright sale (i.e. with all-attendant property rights)
- intellectual properties for sale that are implicitly or explicitly protected by copyright (e.g. other computer software)",,620129
62.02,Computer consultancy services,,"This class excludes:
- service contracts where advice is bundled with the design and development of an IT solution (website, database, specific application, network etc.), see to the appropriate information technology (IT) design and development services under 62.01.1
- advice on issues related to business strategy, such as advising on developing an e-commerce strategy, see 70.22.11",6202
62.02.1,Hardware consultancy services,,,62021
62.02.10,Hardware consultancy services,"This subcategory includes:
- provision of advice or expert opinion on IT matters related to the hardware, such as advice on matters such as hardware requirements and procurement
- provision of expert testimony on hardware related issues
- the combined service of assessing an organisation's computer requirements, advising on hardware and software acquisitions, developing system specification and putting the new system in place
- computer systems integration services, i.e. an analysis of the client’s current computer system, present and future computing requirements, the purchase of new equipment and software, and the integration of the new and old systems components to create a new integrated system",,620210
62.02.2,Systems and software consultancy services,,,62022
62.02.20,Systems and software consultancy services,"This subcategory includes:
- provision of advice or expert opinion on IT matters related to the IT systems and software, such as:
  • advice on matters such as software requirements and procurement
  • systems security",,620220
62.02.3,IT technical support services,,,62023
62.02.30,IT technical support services,"This subcategory includes the provision of technical expertise to solve problems for the client in using software, hardware, or entire computer system, such as:
- the provision of customer support in using or troubleshooting the software
- upgrade services
- the provision of customer support in using or troubleshooting the computer hardware, including testing and cleaning on a routine basis and repair of IT equipment
- technical assistance in moving a client's computer system to a new location
- the provision of customer support in using or troubleshooting the computer hardware and software in combination
- the provision of technical expertise to solve specialised problems for the client in using a computer system, such as services of auditing or assessing computer operations without providing advice or other follow-up action including auditing, assessing and documenting a server, network or process for components, capabilities, performance, or security","This subcategory excludes:
- computer disaster recovery services, see 62.09.20",620230
62.03,Computer facilities management services,,,6203
62.03.1,Computer facilities management services,"This category includes the services of managing and monitoring client's IT infrastructure including hardware, software and networks.",,62031
62.03.11,Network management services,"This subcategory includes:
- services of managing and monitoring communication networks and connected hardware to diagnose networking problems and gather capacity and usage statistics for the administration and fine-tuning of network traffic",,620311
62.03.12,Computer systems management services,"This subcategory includes:
- provision of day-to-day management and operation of a client's computer system",,620312
62.09,Other information technology and computer services,,,6209
62.09.1,Installation services of computers and peripheral equipment,,,62091
62.09.10,Installation services of computers and peripheral equipment,,"This subcategory excludes:
- installation services of mainframe computers, see 33.20.39",620910
62.09.2,Other information technology and computer services n.e.c.,,,62092
62.09.20,Other information technology and computer services n.e.c.,"This subcategory includes:
- data recovery services, i.e. retrieving a client's data from a damaged or unstable hard drive or other storage medium, or providing standby computer equipment and duplicate software in a separate location to enable a client to relocate regular staff to resume and maintain routine computerised
operations in event of a disaster such as a fire or flood
- software installation services
- other IT technical support services n.e.c.","This subcategory excludes:
- computer programming services, see 62.01.1
- IT consultancy services, see 62.02
- data processing and hosting services, see 63.11.1",620920
63,Information services,,,63
63.1,"Data processing, hosting and related services; web portals",,,631
63.11,"Data processing, hosting and related services",,,6311
63.11.1,"Data processing, hosting, application services and other IT infrastructure provisioning services",,,63111
63.11.11,Data processing services,"This subcategory includes:
- complete processing services and specialised reports from data supplied by clients or providing automatised data processing and data entry services, including database running services",,631111
63.11.12,Web hosting services,"This subcategory includes:
- provision of the infrastructure to host a customer's website and related files in a location that provides fast, reliable connection to the Internet, which may be:
  • limited to storage on a single server, in either shared or dedicated capacity, without the service provider managing or integrating software applications (Software hosted on the server is the client's responsibility and service level guarantees are standardised and limited in scope)
  • a bundled service package that consists of the hosting and management of the website and related applications

An important characteristic of this service is the promise of a secure and reliable site and Internet connections that can be quickly scaled to accommodate variations in traffic use. Frequently, consulting, customisation and systems integration are part of the package. Applications are frequently e-commerce related and enable on-line storefronts, shopping carts and catalogues with advanced and complex features such as order processing, fulfilment, procurement, invoicing, transaction processing, customer relational management and back-end database and data warehouse integration and migration services.",,631112
63.11.13,Application service provisioning,"This subcategory includes:
- provision of leased software applications from a centralised, hosted, and managed computing environment:
  • with integration to the systems and infrastructure of the client (Frequently, consulting, customisation and systems integration services are bundled with the hosting and management of the application)
  • where the leased application is not customised and not integrated with other applications of the client (the application is usually accessed over the Word Wide Web. A common example is office suite software applications).",,631113
63.11.19,Other hosting and IT infrastructure provisioning services,"This subcategory includes:
- collocation services, i.e. the provision of rack space within a secured facility for the placement of servers and enterprise platforms. The service includes the space for the client's hardware and software, connection to the Internet or other communication networks, and routine monitoring of servers. Clients are responsible for the management of the operating system, hardware, and software.
- data storage services, i.e. managing or administrating the storage and back-up management of data such as remote back-up services, storage, or hierarchical storage management (migration)
- data management services, i.e. on-going management and administration of data as an organisational resource (Services may include performing data modelling, data mobilisation, data mapping/rationalisation, data mining and system architecture.)
- video and audio streaming services, i.e. sending audio and video data over the Internet or providing services associated with the storage, production (including encoding), and support of video and audio streaming over the Internet
- other IT hosting or infrastructure provisioning services such as hosting client's application, processing client's data and computer time-share",,631119
63.11.2,Advertising space or time in Internet,,,63112
63.11.20,Advertising space or time in Internet,,"This subcategory excludes:
- advertising space in Internet books, newspapers, journals and periodicals, see 58.11.42, 58.13.32, 58.14.32
- Internet advertising space in web portals, see 63.12.20",631120
63.12,Web portal services,,,6312
63.12.1,Web portal content,,,63121
63.12.10,Web portal content,"This subcategory includes:
- content provided on web search portals, i.e. extensive databases of Internet addresses and content in an easily searchable format","This subcategory excludes:
- published on-line directories and mailing lists, see 58.12.20",631210
63.12.2,Internet advertising space in web portals,,,63122
63.12.20,Internet advertising space in web portals,,"This subcategory excludes:
- advertising space or time in Internet, see 63.11.20",631220
63.9,Other information services,,,639
63.91,News agency services,,,6391
63.91.1,News agency services,,"This category excludes: 
- services of independent photojournalists, see 74.20.2
- services of independent journalists, see 90.03.11",63911
63.91.11,News agency services to newspapers and periodicals,"This subcategory includes:
- gathering, investigating and supply services of news in the form of manuscripts or of news pictures to printed media businesses such as newspapers, periodicals and books",,639111
63.91.12,News agency services to audio-visual media,"This subcategory includes:
- gathering, investigating and supply services of news (manuscripts, photos, images) to radio or television stations and movie companies",,639112
63.99,Other information services n.e.c.,,,6399
63.99.1,Information services n.e.c.,,,63991
63.99.10,Information services n.e.c.,"This subcategory includes:
- information search services on a fee or contract basis
- news clipping services, press clipping services etc.
- compilation services of facts and information, other than mailing lists
- automatised computer-based information services n.e.c.","This subcategory excludes:
- mailing list compilation as part of office support services, see 82.19.12
- call centre services, see 82.20.10",639910
63.99.2,Original compilations of facts/information,,,63992
63.99.20,Original compilations of facts/information,"This subcategory includes:
- original compilations of facts or information organised for retrieval and consultation, including mailing lists

These compilations are typically protected in their presentation, but not their content.","This subcategory excludes:
- publishing of directories and mailing lists, see 58.12.10
- compilation services of facts and information, see 63.99.10
- mailing list compilation as part of office support services, see 82.19.12",639920
64,"Financial services, except insurance and pension funding",,"This division excludes:
- insurance, reinsurance and pension funding services, see division 65",64
64.1,Monetary intermediation services,,,641
64.11,Central banking services,,,6411
64.11.1,Central banking services,,,64111
64.11.10,Central banking services,"This subcategory includes: 
- services which support the country's systems for clearing and settling payments and other financial transactions 
- services of maintaining deposit accounts for major financial institutions and for the central government 
- services of implementing monetary policy
- services of managing the government's foreign exchange reserves
- services of influencing the value of currency
- currency issue services under the authority of the central bank, including designing, arranging production, distributing and replacing of the currency
- fiscal agent services including advisory services for the government on matters relating to the public debt, issuing debt, maintaining bondholder records and making payments on behalf of the government for interest and debt redemption
- supervisory activities with regard to banks and/or non-banks if undertaken by the central bank
- other central banking services n.e.c.",,641110
64.19,Other monetary intermediation services,,,6419
64.19.1,Deposit services,,,64191
64.19.11,Deposit services to corporate and institutional depositors,"This subcategory includes:
- deposit services, including demand, notice and term deposit services, to large business and institutional customers, including governments",,641911
64.19.12,Deposit services to other depositors,"This subcategory includes:
- deposit services, including demand, notice and term deposit services to depositors, other than corporate and institutional 
- chequing services
- services of cheque certification
- stop payment services","This subcategory excludes:
- collection services of drafts, cheques and other bills of exchange received on a collection basis cashed or taken on deposit, see 82.91.12
- collection services of accounts or monies receivable under assignment of accounts or contracts, see 82.91.12
- wrapping, rolling, mailing or otherwise handling currency and coin on behalf of customers, see 82.92.10",641912
64.19.2,Credit granting services by monetary institutions,,,64192
64.19.21,Inter-industry credit granting services by monetary institutions,"This subcategory includes: 
- loans granted to financial intermediaries by monetary institutions

It covers the issuing and management of loans and advances linked to the business carried out between financial intermediaries (as wholesale credit granting services, i.e. between enterprises allocated at NACE groups 64.1 and 64.9). It includes the granting of loans and advances to domestic and foreign financial intermediaries which are usually of short maturity, repayable on demand or after a short period of notice.",,641921
64.19.22,Consumer credit granting services by monetary institutions,"This subcategory includes: 
- personal non-mortgage instalment loan services by monetary institutions consisting of granting loans with scheduled repayment plans
- line-of-credit loan services, that is, loan services based on a commitment to lend funds to a borrower up to a specified amount
- consumer loan services, that is, loan services extended for financing consumer purchases of goods or services where the purchased good is generally used as collateral",,641922
64.19.23,Residential mortgage credit granting services by monetary institutions,"This subcategory includes:
- services of granting loans by monetary institutions for the purpose of acquiring residential land or buildings and for which the land or buildings are used as security
- home equity loans","This subcategory excludes:
- appraisal services, see 68.31.16",641923
64.19.24,Non-residential mortgage credit granting services by monetary institutions,"This subcategory includes:
- services of granting loans by monetary institutions for the purpose of acquiring non-residential land or buildings and for which the land or buildings are used as security","This subcategory excludes: 
- appraisal services, see 68.31.16",641924
64.19.25,Commercial non-mortgage credit granting services by monetary institutions,"This subcategory includes: 
- loan services by monetary institutions to investment dealers and brokers, regulated financial institutions, federal, regional and local governments or school corporations, foreign governments, and other businesses 
- loan services to individuals for business purposes
- standby, commitment and other loan services including overdraft services
- services of guaranteeing and providing letters of credit
- acceptance services, that is, agreements by a bank or other financial institution to pay a draft or a credit instrument issued by an institution",,641925
64.19.26,Credit card services by monetary institutions,"This subcategory includes:
- granting credit by monetary institutions when the holder of a credit card uses it to buy a good or a service, regardless of whether the balance is paid in full at the end of the grace period",,641926
64.19.29,Other credit granting services by monetary institutions,"This subcategory includes: 
- other credit-granting services by monetary institutions n.e.c.
- sales financing services",,641929
64.19.3,Other monetary intermediation services n.e.c.,,,64193
64.19.30,Other monetary intermediation services n.e.c.,"This subcategory includes: 
- all other monetary intermediation services (except credit granting and deposit taking services) provided by credit granting and deposit taking institutions other than central banks 

These services are mainly linked to investments in transferable securities (UCIT services), including debt instruments, shares and participations etc., and comprise also financial derivative services.",,641930
64.2,Services of holding companies,,,642
64.20,Services of holding companies,,,6420
64.20.1,Services of holding companies,,,64201
64.20.10,Services of holding companies,"This subcategory includes:
- services of holding companies primarily engaged in holding the securities of (or other equity interests in) companies and enterprises for the purpose of owning a controlling interest",,642010
64.3,"Services of trusts, funds and similar financial entities",,,643
64.30,"Services of trusts, funds and similar financial entities",,,6430
64.30.1,"Services of trusts, funds and similar financial entities",,,64301
64.30.10,"Services of trusts, funds and similar financial entities","This subcategory includes:
- services provided by legal entities that are organised to pool securities or other financial assets, without managing, on behalf of shareholders or beneficiaries 

The portfolios are customised to achieve specific investment characteristics, such as diversification, risk, rate of return, and price volatility. These entities earn interest, dividends, and other property income, but have little or no employment and no revenue from the sale of services.",,643010
64.9,"Other financial services, except insurance and pension funding",,"This group excludes:
- insurance, reinsurance and pension funding services, see 65",649
64.91,Financial leasing services,,,6491
64.91.1,Financial leasing services,,,64911
64.91.10,Financial leasing services,"This subcategory includes:
- services of making equipment and other assets available to a customer without capital investment on the customer's part, whereby the lessor pays for and takes title to the equipment or facilities and leases it to the lessee while retaining few of the normal responsibilities of ownership","This subcategory excludes:
- operating leasing services, see division 77",649110
64.92,Other credit granting services,,,6492
64.92.1,"Other credit granting services, other than by monetary institutions",,,64921
64.92.11,"Inter-industry credit granting services, other than by monetary institutions","This subcategory includes:
- loans granted to financial intermediaries other than by monetary institutions 

It covers the issuing and management of loans and advances linked to the business carried out between financial intermediaries (as wholesale credit granting services, i.e. between enterprises allocated at NACE groups 64.1 and 64.9). It includes the granting of loans and advances to domestic and foreign financial intermediaries which are usually of short maturity, repayable on demand or after a short period of notice.",,649211
64.92.12,"Consumer credit granting services, other than by monetary institutions","This subcategory includes: 
- personal non-mortgage instalment loan services other than by monetary institutions consisting of granting loans with scheduled repayment plans
- line-of-credit loan services, that is, loan services based on a commitment to lend funds to a borrower up to a specified amount
- consumer loan services, that is, loan services extended for financing consumer purchases of goods or services where the purchased good is generally used as collateral",,649212
64.92.13,"Residential mortgage credit granting services, other than by monetary institutions","This subcategory includes:
- services of granting loans other than by monetary institutions for the purpose of acquiring residential land or buildings and for which the land or buildings are used as security
- home equity loans","This subcategory excludes:
- appraisal services, see 68.31.16",649213
64.92.14,"Non-residential mortgage credit granting services, other than by monetary institutions","This subcategory includes:
- services of granting loans for the purpose of acquiring non-residential land or buildings and for which the land or buildings are used as security","This subcategory excludes: 
- appraisal services, see 68.31.16",649214
64.92.15,"Commercial non-mortgage credit granting services, other than by monetary institutions","This subcategory includes: 
- loan services other than by monetary institutions to investment dealers and brokers, regulated financial institutions, federal, regional and local governments or school corporations, foreign governments, and other businesses 
- loan services to individuals for business purposes
- standby, commitment and other loan services including overdraft services
- services of guaranteeing and providing letters of credit
- acceptance services, that is, agreements by a bank or other financial institution to pay a draft or a credit instrument issued by an institution",,649215
64.92.16,"Credit card services, other than by monetary institutions","This subcategory includes:
- granting credit other than by monetary institutions when the holder of a credit card uses it to buy a good or a service, regardless of whether the balance is paid in full at the end of the grace period",,649216
64.92.19,"Other credit granting services, other than by monetary institutions, n.e.c.","This subcategory includes: 
- other credit-granting services, other than by monetary institutions, n.e.c.
- sales financing services",,649219
64.99,"Other financial services, except insurance and pension funding, n.e.c.",,"This class excludes:
- insurance, reinsurance and pension funding services, see 65",6499
64.99.1,"Other financial services, except insurance and pension funding, n.e.c.",,"This category excludes:
- insurance, reinsurance and pension funding services, see 65",64991
64.99.11,Investment banking services,"This subcategory includes:
- securities underwriting services
- services of guaranteeing the sale of an issue of securities at a stated price by the issuing corporation or government and reselling it to investors
- engaging to sell as much of an issue of securities as possible without making a guarantee to purchase the entire offering from the issuer",,649911
64.99.19,"Financial services, except insurance and pension funding, n.e.c.","This subcategory covers other financial intermediation services n.e.c., e.g. guarantee and commitment services, including those generating contingent liabilities, engaging to buy or sell securities or financial derivatives on own account from securities dealers etc.","This subcategory excludes:
- insurance, reinsurance and pension funding services, see 65",649919
65,"Insurance, reinsurance and pension funding services, except compulsory social security",,"This division excludes:
- compulsory social security services, see division 84",65
65.1,Insurance services,,,651
65.11,Life insurance services,,,6511
65.11.1,Life insurance services,,,65111
65.11.10,Life insurance services,"This subcategory includes:
- underwriting services of insurance policies which provide for the payment of claims to beneficiaries contingent upon the death of the insured individual or upon survival to the maturity of the policy

Policies may provide pure protection or may also contain a savings component. Policies may cover individuals or members of groups.",,651110
65.12,Non-life insurance services,,,6512
65.12.1,Accident and health insurance services,,,65121
65.12.11,Accident insurance services,"This subcategory includes:
- underwriting services of insurance policies which provide accidental death and dismemberment insurance, that is, payment in the event that an accident results in death or loss of one or more bodily members (such as hands or feet) or the sight of one or both eyes
- underwriting services of insurance policies which provide periodic payments when the insured is unable to work as a result of an accident","This subcategory excludes:
- travel insurance services, see 65.12.71",651211
65.12.12,Health insurance services,"This subcategory includes:
- underwriting services of insurance policies which provide protection for hospital and medical expenses not covered by government programs and, usually, other health-care expenses such as prescribed drugs, medical appliances, ambulance, private duty nursing etc.
- underwriting services of insurance policies which provide protection for dental expenses
- underwriting services of insurance policies which provide periodic payments when the insured is unable to work as a result of an illness",,651212
65.12.2,Motor vehicle insurance services,,,65122
65.12.21,"Motor vehicle insurance services, third party liability","This subcategory includes:
- underwriting services of insurance policies which cover all liability arising out of the use of motor vehicles operating on land, including those used to transport paying passengers or freight","This subcategory excludes:
- third party liability concerning railway rolling stock, see 65.12.31",651221
65.12.29,Other motor vehicle insurance services,"This subcategory includes:
- insurance services covering expenses arising from the loss of or damage to motor vehicles operating on land","This subcategory excludes:
- insurance services covering expenses arising from the loss or damage to railway rolling stock, see 65.12.31",651229
65.12.3,"Marine, aviation and other transport insurance services",,,65123
65.12.31,Railway rolling stock insurance services,"This subcategory includes:
- underwriting services of insurance policies which cover risks relating to the use of:
  • railway rolling stock

Risks covered include liability and loss of or damage to railway rolling stock.",,651231
65.12.32,Aircraft liability insurance services,"This subcategory includes:
- underwriting services of insurance policies of third party liability which cover risks relating to the use of:
  • aircraft
- satellite launching liability insurance services",,651232
65.12.33,Other aircraft insurance services,"This subcategory includes:
- underwriting services of insurance policies, other than for third part liability, which cover risks relating to the use of:
  • aircraft
- satellite launching insurance (except liability) services",,651233
65.12.34,Ships liability insurance services,"This subcategory includes:
- underwriting services of insurance policies of third party liability which cover risks relating to the use of:
  • passenger and freight vessels, whether operating on oceans, coastal waterways or inland waterways",,651234
65.12.35,Other ships insurance services,"This subcategory includes:
- underwriting services of insurance policies, other than for third part liability, which cover risks relating to the use of:
  • passenger and freight vessels, whether operating on oceans, coastal waterways or inland waterways",,651235
65.12.36,Freight insurance services,"This subcategory includes:
- underwriting services of insurance policies which provide coverage, additional to that provided by transport companies, for risks of damage to or loss of freight",,651236
65.12.4,Fire and other damage to property insurance services,"This category includes:
- underwriting services of insurance policies which cover risks of damage to or loss of property excluding that covered in subcategory 65.12.2 (Motor vehicle insurance services), 65.12.3 (Marine, aviation, and other transport insurance services; Freight insurance services).",,65124
65.12.41,Fire damage to property insurance services,"This subcategory includes:
- underwriting services of insurance policies which cover risks of damage to or loss of property","This subcategory excludes:
- services covered in subcategory 65.12.2 (Motor vehicle insurance services), 65.12.3 (Marine, aviation, and other transport insurance services; Freight insurance services)",651241
65.12.49,Other damage to property insurance services,"This subcategory includes:
- underwriting services of insurance policies which cover risks of damage to or loss of property such as theft, explosion, storm, hail, frost, other natural forces, radioactive contamination and land subsidence
- boiler and machinery insurance, which covers property spoilage from lack of power, light, heat, steam or refrigeration",,651249
65.12.5,General liability insurance services,,,65125
65.12.50,General liability insurance services,"This subcategory includes:
- underwriting services of insurance policies which cover risks of all types of liability including liability for defective products, bodily injury, property damage, pollution, malpractice etc.","This subcategory excludes:
- liability covered in subcategory 65.12.21 (motor vehicle liability insurance services), 65.12.3 (marine, aviation and other transport liability insurance services) and 65.12.4 (property liability insurance services)",651250
65.12.6,Credit and suretyship insurance services,,,65126
65.12.61,Credit insurance services,"This subcategory includes:
- underwriting services of insurance policies which cover risks of excessive credit losses because of debtor insolvency

Included are export credits, instalment credits, mortgages, agricultural credits etc.",,651261
65.12.62,Suretyship insurance services,"This subcategory includes:
- underwriting services of insurance policies which cover risks of non-performance or failure to satisfy a contractual financial obligation by a party to a contract or agreement",,651262
65.12.7,"Travelling and assistance, legal expenses and miscellaneous financial loss insurance services",,,65127
65.12.71,Travelling and assistance insurance services,"This subcategory includes:
- underwriting services of insurance policies which provide protection for travel related expenses (typically provided in a package), such as:
  • trip cancellation, interruption or delay
  • lost, delayed or damaged luggage
  • accident and health medical expenses
  • repatriation of remains","This subcategory excludes:
- motor vehicle insurance services, see 65.12.2",651271
65.12.72,Legal expenses insurance services,"This subcategory includes:
- underwriting services of policies covering legal expenses and litigation costs",,651272
65.12.73,Miscellaneous financial loss insurance services,"This subcategory includes:
- underwriting services of insurance policies which cover risks of miscellaneous financial loss, that is, expenses arising from the following risks: loss of employment, insufficiency of income (general), bad weather, loss of benefits, continuing general expenses, unforeseen trading expenses, loss of market value, loss of rent or revenue, indirect trading losses (other than those mentioned above), other financial loss (non-trading) and other forms of loss",,651273
65.12.9,Other non-life insurance services,,,65129
65.12.90,Other non-life insurance services,"This subcategory includes:
- underwriting services of insurance policies which cover other non-life risks n.e.c.",,651290
65.2,Reinsurance services,,,652
65.20,Reinsurance services,,,6520
65.20.1,"Life, accident and health reinsurance services",,,65201
65.20.11,Life reinsurance services,"This subcategory includes:
- providing reinsurance services for life insurance
- reinsurance of annuities",,652011
65.20.12,Accident reinsurance services,"This subcategory includes:
- providing reinsurance services for accident insurance
- reinsurance of annuities",,652012
65.20.13,Health reinsurance services,"This subcategory includes:
- providing reinsurance services for health insurance
- reinsurance of annuities",,652013
65.20.2,Transport and property reinsurance services,,,65202
65.20.21,"Motor vehicle reinsurance services, third party liability","This subcategory includes:
- providing reinsurance services for motor vehicle insurance policies, third party liability",,652021
65.20.22,Other motor vehicle reinsurance services,"This subcategory includes:
- providing reinsurance services for motor vehicle insurance policies, other than third party liability",,652022
65.20.23,"Marine, aviation and other transport reinsurance services","This subcategory includes:
- providing reinsurance services for marine, aviation and other transport insurance policies",,652023
65.20.24,Freight reinsurance services,"This subcategory includes:
- providing reinsurance services for freight insurance policies",,652024
65.20.25,Fire and other damage to property reinsurance services,,,652025
65.20.3,General liability and credit and surety reinsurance services,,,65203
65.20.31,General liability reinsurance services,,,652031
65.20.32,Credit and surety reinsurance services,,,652032
65.20.4,Legal expenses and miscellaneous financial loss reinsurance services,,,65204
65.20.41,Legal expenses reinsurance services,,,652041
65.20.42,Miscellaneous financial loss reinsurance services,,,652042
65.20.5,Reinsurance services related to pension funding,,,65205
65.20.50,Reinsurance services related to pension funding,,,652050
65.20.6,Other non-life reinsurance services,,,65206
65.20.60,Other non-life reinsurance services,,,652060
65.3,Pension funding services,,,653
65.30,Pension funding services,,,6530
65.30.1,Pension funding services,,"This category excludes:
- trust services, see 66.19.31
- pension fund administration, see 66.29.19
- pension fund management services, see 66.30.12
- portfolio management services, see 66.30.11",65301
65.30.11,Individual pension funding services,"This subcategory includes:
- underwriting services of annuities, i.e. plans which provide income payments at regular intervals to individuals 

Plans may require a single contribution or a series of contributions; may be compulsory or optional; may have nominal benefits determined in advance or dependent on the market value of assets supporting the plan; and, if related to employment, may or may not be portable with a change in employment. The duration of the period during which benefits are paid may be fixed in terms of a minimum or maximum; there may or may not be survivors' benefits.",,653011
65.30.12,Group pension funding services,"This subcategory includes:
- underwriting services of plans which provide income payments at regular intervals to members of groups

Plans may require a single contribution or a series of contributions; may be compulsory or optional; may have nominal benefits determined in advance or dependent on the market value of assets supporting the plan; and, if related to employment, may or may not be portable with a change in employment. The duration of the period during which benefits are paid may be fixed in terms of a minimum or maximum; there may or may not be survivors' benefits.",,653012
66,Services auxiliary to financial services and insurance services,,,66
66.1,"Services auxiliary to financial services, except insurance and pension funding",,"This group excludes:
- insurance, reinsurance and pension funding services, see 65",661
66.11,Services related to the administration of financial markets,,,6611
66.11.1,Services related to the administration of financial markets,,,66111
66.11.11,Financial market operational services,"This subcategory includes:
- administrative services consisting in furnishing space and other facilities necessary for the operation of security and commodity exchanges",,661111
66.11.12,Financial market regulatory services,"This subcategory includes:
- services of regulating and monitoring financial markets and participants in those markets",,661112
66.11.19,Other services related to the administration of financial markets,,"This subcategory excludes:
- supply of financial news to the news media, see 63.91.1
- security custody services, see 66.19.32",661119
66.12,Security and commodity contracts brokerage services,,,6612
66.12.1,Security and commodity contracts brokerage services,,"This category excludes:
- portfolio management services, on a fee or contract basis, see 66.30.11",66121
66.12.11,Securities brokerage services,"This subcategory includes:
- brokerage services (that is bringing together purchasers and sellers of the same instrument) for securities
- services of acting as a selling agent of units, shares or other interests in a mutual (investment) fund
- sales, delivery and redemption services of government bonds
- brokerage options",,661211
66.12.12,Commodity brokerage services,"This subcategory includes:
- brokerage services for commodities and commodity futures including financial futures
- brokerage financial derivatives, other than options","This subcategory excludes:
- brokerage of options, see 66.12.11",661212
66.12.13,Foreign exchange services,"This subcategory includes:
- foreign currency exchange services provided by bureaux de change etc.",,661213
66.19,"Other services auxiliary to financial services, except insurance and pension funding",,"This class excludes:
- insurance, reinsurance and pension funding services, see 65",6619
66.19.1,Processing and clearing services of securities transactions,,,66191
66.19.10,Processing and clearing services of securities transactions,"This subcategory includes:
- computer-based clearing and settlement for interchange of debits, credits and transfer of ownership of securities",,661910
66.19.2,Auxiliary services related to investment banking,,,66192
66.19.21,Mergers and acquisition services,"This subcategory includes:
- services of counsellors and negotiators in arranging mergers and acquisitions",,661921
66.19.22,Corporate finance and venture capital services,"This subcategory includes:
- services of arranging corporate financing including debt, equity and venture capital financing
- venture capital financing services",,661922
66.19.29,Other auxiliary services related to investment banking,,"This subcategory excludes:
- stock price quotation services made available through an information server, see 58.19.29
- supply of financial news to the news media, see 63.91.1
- trust and custody services, see 66.19.3
- portfolio management services, see 66.30.11",661929
66.19.3,Trust and custody services,,,66193
66.19.31,Trust services,"This subcategory includes:
- estate and trust management and administration services
- services of acting as a trustee of investment funds or pension funds
- services of acting as trustee for securities (administrative services related to the issue and registration of securities, and payment of interest and dividends)","This subcategory excludes:
- fund management services, see 66.30.1",661931
66.19.32,Custody services,"This subcategory includes:
- under instructions, provides the services of the safekeeping of and accounting for valuable and usually income-bearing personal property, including securities
- safekeeping services
- safe deposit services
- security custody services
- audit confirmation services with respect to customers' securities held for safekeeping",,661932
66.19.9,"Other services auxiliary to financial services, except insurance and pension funding, n.e.c.",,"This category excludes:
- insurance, reinsurance and pension funding services, see 65",66199
66.19.91,Financial consultancy services,"This subcategory includes:
- financial advisory services
- market analysis and intelligence","This subcategory excludes:
- mergers and acquisitions services, see 66.19.21
- corporate finance and venture capital services, see 66.19.22
- trust and custody services, see 66.19.3
- insurance and pension consultancy services, see 66.29.19
- portfolio management services, see 66.30.11
- advisory services on taxation matters, see 69.20.3
- financial management consulting services (except business tax), see 70.22.12",661991
66.19.92,Financial transactions processing and clearinghouse services,"This subcategory includes:
- services of processing financial transactions such as verification of financial balances, authorisation of transactions, transfer of funds to and from transactors' accounts, notification of banks (or credit card issuers) of individual transactions and provision of daily summaries
- services of clearing cheques, drafts and other payment orders
- debit card merchant services","This subcategory excludes:
- services of processing securities transactions, see 66.19.10",661992
66.19.99,"Other services auxiliary to financial services n.e.c., except insurance and pension funding","This subcategory includes:
- mortgage and loan brokerage services","This subcategory excludes:
- insurance, reinsurance and pension funding services, see 65
- coin and currency packing services, see 82.92.10",661999
66.2,Services auxiliary to insurance and pension funding,,,662
66.21,Risk and damage evaluation services,,,6621
66.21.1,Risk and damage evaluation services,,,66211
66.21.10,Risk and damage evaluation services,"This subcategory includes:
- services of investigating insurance claims, determining the amount of loss or damages covered by insurance policies and negotiating settlement
- services of examining claims which have been investigated and authorisation of payments
- damage assessment services",,662110
66.22,Services of insurance agents and brokers,,,6622
66.22.1,Services of insurance agents and brokers,,,66221
66.22.10,Services of insurance agents and brokers,"This subcategory includes:
- services of selling, negotiating or soliciting of annuities and reinsurance policies",,662210
66.29,Other services auxiliary to insurance and pension funding,,,6629
66.29.1,Other services auxiliary to insurance and pension funding,,,66291
66.29.11,Actuarial services,"This subcategory includes:
- services of calculating insurance risks and premiums",,662911
66.29.19,Other services auxiliary to insurance and pension funding n.e.c.,"This subcategory includes:
- administration of insurance and pension funds
- salvage administration services
- insurance and pension consultancy services",,662919
66.3,Fund management services,,,663
66.30,Fund management services,,,6630
66.30.1,Fund management services,,,66301
66.30.11,"Portfolio management services, except pension funds","This subcategory includes:
- managing portfolio assets of individuals, businesses and others, on a fee or commission basis, except for pension funds

Managers make decisions on which investments to purchase or sell. Examples of the portfolios managed are the portfolios of mutual and other investment funds or trusts.","This subcategory excludes:
- the buying and selling of securities on a transaction fee basis, see 66.12.11
- advisory services on personal financial planning not involving decision-making on behalf of clients, see 66.19.91
- pension fund management services, see 66.30.12",663011
66.30.12,Pension fund management services,,,663012
68,Real estate services,,,68
68.1,Buying and selling services of own real estate,,,681
68.10,Buying and selling services of own real estate,,,6810
68.10.1,Buying and selling services of own real estate,,,68101
68.10.11,Residential buildings and associated land sales or purchases services,"This subcategory includes:
- sales on own account of residential buildings and associated land in cases where the sales are treated as sales of trading stock by the seller, but not sales of property where the sales are disposals of the fixed assets of the selling unit
- sales of houses with associated land, multiple-dwelling buildings with associated land and individual dwelling units within such buildings, such as individual apartments or condominiums. Such property can be either leasehold or freehold.","This subcategory excludes:
- sales of residential property constructed by the selling unit, see 41.00.1
- sales of residential vacant land, see 68.10.13",681011
68.10.12,Time-share properties sales or purchases services,"This subcategory includes:
- sales on own account of time-share properties",,681012
68.10.13,Residential vacant land sales or purchases services,"This subcategory includes:
- sales on own account of vacant residential land in cases where the sales are treated as sales of trading stock by the seller. Such vacant land can include subdivided vacant land.","This subcategory excludes:
- subdividing and improving of land, see 42.99.29",681013
68.10.14,Non-residential buildings and associated land sales or purchases services,"This subcategory includes:
- sales on own account of non-residential buildings and associated land in cases where the sales are treated as sales of trading stock by the seller, but not sales of property where the sales are disposals of the fixed assets of the selling unit. 

Examples of non-residential properties include:
  • factories, office buildings, warehouses
  • theatres, multiple-use buildings that are primarily non-residential
  • agriculture, forestry properties
  • similar properties","This subcategory excludes:
- sales of non-residential property constructed by the selling unit, see 41.00.2
- sales of non-residential vacant land, see 68.10.15",681014
68.10.15,Non-residential vacant land sales or purchases services,"This subcategory includes:
- sales on own account of vacant non-residential land in cases where the sales are treated as sales of trading stock by the seller. Such vacant land can include subdivided vacant land.","This subcategory excludes:
- subdividing and improving of land, see 42.99.29",681015
68.2,Rental and operating services of own or leased real estate,,,682
68.20,Rental and operating services of own or leased real estate,,,6820
68.20.1,Rental and operating services of own or leased real estate,,,68201
68.20.11,Rental and operating services of own or leased residential real estate,"This subcategory includes:
- rental and operating services concerning residential real estate by owners or leaseholders:
  • houses, flats, apartment buildings
  • multiple-use buildings that are primarily residential
  • residential mobile home sites
  • space owned by time-share owners","This subcategory excludes:
- accommodation services provided by operating hotels, motels, rooming houses, school dormitories, camp sites and other lodging places, see division 55",682011
68.20.12,Rental and operating services of own or leased non-residential real estate,"This subcategory includes:
- rental and operating services concerning industrial, commercial or other non-residential buildings or property by owners or leaseholders:
  • factories, office buildings, warehouses
  • theatres, convention centres, exhibition halls and multiple-use buildings that are primarily non-residential
  • agricultural, forestry and similar properties
- rental or leasing by the month or year of caravan sites, lock-up garages or other places for parking vehicles",,682012
68.3,Real estate services on a fee or contract basis,,,683
68.31,Real estate agency services on a fee or contract basis,,,6831
68.31.1,Real estate agency services on a fee or contract basis,,,68311
68.31.11,"Residential buildings and associated land sale services on a fee or contract basis, except of time-share ownership properties","This subcategory includes:
- real estate agency and brokerage house services related to the sale of houses, flats, apartment buildings and other residential properties, and similar intermediation services involving buying, selling and rental of residential buildings and associated land, on a fee or contract basis","This subcategory excludes:
- sale services of time-share ownership properties on a fee or contract basis, see 68.31.12",683111
68.31.12,Time-share properties sale services on a fee or contract basis,"This subcategory includes:
- real estate agency and brokerage house services related to the sale of time-share properties",,683112
68.31.13,Residential vacant land sale services on a fee or contract basis,"This subcategory includes:
- real estate agency and brokerage house services related to the sale of residential vacant land, and similar intermediation services involving buying, selling and rental, on a fee or contract basis",,683113
68.31.14,Non-residential buildings and associated land sale services on a fee or contract basis,"This subcategory includes:
- real estate agency and brokerage house services related to the sale of non-residential buildings and land, such as offices, factories, shops etc., and similar intermediation services involving buying, selling and rental of non-residential buildings and associated land, on a fee or contract basis",,683114
68.31.15,Non-residential vacant land sale services on a fee or contract basis,"This subcategory includes:
- real estate agency and brokerage house services related to the sale of non-residential vacant land, and similar intermediation services involving buying, selling and rental, on a fee or contract basis",,683115
68.31.16,Real estate appraisal services on a fee or contract basis,"This subcategory includes:
- appraisal of residential buildings and land, non-residential buildings and land, and residential and non-residential vacant land on a fee or contract basis",,683116
68.32,Management services of real estate on a fee or contract basis,,,6832
68.32.1,Management services of real estate on a fee or contract basis,,,68321
68.32.11,"Residential property management services on a fee or contract basis, except of time-share ownership properties","This subcategory includes:
- management services concerning houses and other residential properties, on a fee or contract basis
- management services concerning multi-unit apartment buildings (or multiple-use buildings that are primarily residential)
- management services concerning residential mobile home sites
- rent collection services
- management services concerning dwellings in joint ownership","This subcategory excludes:
- sale services of time-share ownership properties on a fee or contract basis, see 68.31.12",683211
68.32.12,Time-share property management services on a fee or contract basis,,,683212
68.32.13,Non-residential property management services on a fee or contract basis,"This subcategory includes:
- management services concerning industrial and commercial properties, multiple-use buildings that are primarily non-residential etc.
- management services concerning agricultural, forestry and similar properties","This subcategory excludes:
- facilities support services (combination of services such as general interior cleaning, maintenance and making minor repairs, trash disposal, guard and security), see 81.10.10
- management of facilities, such as military bases, prisons, and other facilities (except computer facilities management), see 81.10.10
- sports and recreational sports facility operation services, see 93.11.10
- recreation and amusement facility operation services, see 93.29.1",683213
69,Legal and accounting services,,,69
69.1,Legal services,,,691
69.10,Legal services,,,6910
69.10.1,Legal services,,"This category excludes:
- law courts related administrative services, see 84.23.11",69101
69.10.11,Legal advisory and representation services concerning criminal law,"This subcategory includes:
- advice, representation and related services (defence, search for evidence, witnesses, experts etc.) concerning criminal law",,691011
69.10.12,Legal advisory and representation services in judicial procedures concerning business and commercial law,"This subcategory includes:
- advice, representation and related services in judicial and quasi-judicial procedures concerning business and commercial law",,691012
69.10.13,Legal advisory and representation services in judicial procedures concerning labour law,"This subcategory includes:
- advice, representation and related services in judicial and quasi-judicial procedures concerning labour law",,691013
69.10.14,Legal advisory and representation services in judicial procedures concerning civil law,"This subcategory includes:
- advice, representation and related services in judicial and quasi-judicial procedures concerning civil law",,691014
69.10.15,"Legal services concerning patents, copyrights and other intellectual property rights","This subcategory includes:
- drafting and certification of documents and related services concerning patents, copyrights and other intellectual property rights","This subcategory excludes:
- licensing services for the right to use intellectual property and similar products, see 77.40.1",691015
69.10.16,Notarial services,"This subcategory includes:
- drawing up and conservation of authentic instruments with enforceability and probative value

These services concern fields such as family law (marriage contracts), law of succession and wills, the transfer of real estate, company law etc.",,691016
69.10.17,Arbitration and conciliation services,"This subcategory includes:
- assistance services involving arbitration or mediation for the settlement of a dispute between labour and management, between businesses or between individuals","This subcategory excludes:
- representation services on behalf of one of the parties in the dispute, see 69.10.11-69.10.14",691017
69.10.18,Auction legal services,"This subcategory includes:
- legal services connected to the disposal of assets by auctioning","This subcategory excludes:
- auctioning services other than in connection with legal procedures, see 82.99.19",691018
69.10.19,Other legal services,"This subcategory includes:
- escrow services and estate settlement services
- advisory services to clients related to their legal rights and obligations and other legal services n.e.c.",,691019
69.2,"Accounting, bookkeeping and auditing services; tax consulting services",,,692
69.20,"Accounting, bookkeeping and auditing services; tax consulting services",,,6920
69.20.1,Financial auditing services,,,69201
69.20.10,Financial auditing services,"This subcategory includes:
- examination services of accounting records and other supporting evidence of an organisation for the purpose of expressing an opinion as to whether financial statements of the organisation present fairly its position as at a given date and results of its operations for the period ending on that date, in accordance with generally accepted accounting principles","This subcategory excludes:
- accounting review services, see 69.20.21
- managements audits, see 70.22.11",692010
69.20.2,Accounting services,,"This category excludes:
- data processing services, see 63.11.11",69202
69.20.21,Accounting review services,"This subcategory includes:
- reviewing services of annual and interim financial statements and other accounting information. The scope of a review is less than that of an audit, and the level of assurance provided is thus lower.
- analysis of balance sheets etc.",,692021
69.20.22,Compilation services of financial statements,"This subcategory includes:
- compilation services for financial statements from information provided by the client. No assurances regarding the accuracy of the resulting statements are provided.
- preparation services for business tax returns, when provided as a package with the preparation of financial statements for a single fee
- compilation of income statements, balance sheets etc.","This subcategory excludes:
- business tax preparation services, when provided as separate services, see 69.20.3",692022
69.20.23,Bookkeeping services,"This subcategory includes:
- bookkeeping services consisting in classifying and recording business transactions in terms of money or some unit of measurement in the books of account","This subcategory excludes:
- payroll services, including payroll computation and ledgers, see 69.20.24
- bookkeeping services related to tax returns, see 69.20.3
- bill collection services, see 82.91.12",692023
69.20.24,Payroll services,"This subcategory includes:
- payroll services, including payroll computation and ledgers",,692024
69.20.29,Other accounting services,"This subcategory includes:
- other accounting services such as attestations, valuations, preparation services for pro forma statements etc.",,692029
69.20.3,Tax consulting services,,,69203
69.20.31,Corporate tax consulting and preparation services,"This subcategory includes:
- corporate tax consulting and preparation of returns for all kinds of taxes (e.g., VAT)",,692031
69.20.32,Individual tax preparation and planning services,"This subcategory includes:
- tax preparation and planning services for unincorporated business
- tax preparation and planning services for individuals",,692032
69.20.4,Insolvency and receivership services,,,69204
69.20.40,Insolvency and receivership services,"This subcategory includes:
- providing advice and assistance to the management and/or creditors of insolvent businesses and/or to act as receiver or trustee in bankruptcy",,692040
70,Services of head offices; management consulting services,,,70
70.1,Services of head offices,,,701
70.10,Services of head offices,,,7010
70.10.1,Services of head offices,,,70101
70.10.10,Services of head offices,"This subcategory includes:
- management services provided by head offices to other units of the same company or enterprise","This subcategory excludes:
- services of holding companies, not engaged in managing, see 64.20.10",701010
70.2,Management consulting services,,,702
70.21,Public relations and communication services,,,7021
70.21.1,Public relations and communication services,,,70211
70.21.10,Public relations and communication services,"This subcategory includes:
- advisory, guidance and operational assistance services, including lobbying, concerning methods to improve the image and relations of an organisation or individual with the general public, government, voters, shareholders and others","This subcategory excludes:
- planning and creating services of advertising, see 73.11.11
- market research and public opinion polling services, see 73.20",702110
70.22,Business and other management consulting services,,,7022
70.22.1,Business management consulting services,,,70221
70.22.11,Strategic management consulting services,"This subcategory includes:
- advisory, guidance and operational assistance services concerning business policy and strategy and the overall planning, structuring and control of an organisation. More specifically, general management consulting assignments may deal with one or a combination of the following:
  • policy formulation
  • determination of the organisational structure (decision-making system) that will most effectively meet the objectives of the organisation
  • legal organisation
  • strategic business plans
  • corporate development and restructuring consulting services, such as on mergers, acquisitions, joint ventures, strategic alliances, diversification, privatisation
  • defining a management information system
  • development of management reports and controls
  • business turnaround plans
  • management audits
  • development of profit improvement programmes
  • and other matters that are of particular interest to the higher management of an organisation","This subcategory excludes:
- legal advisory and representation services, see 69.10.1
- services of counsellors and negotiators arranging mergers and acquisitions, see 66.19.21",702211
70.22.12,Financial management consulting services (except corporate tax),"This subcategory includes:
- advisory, guidance and operational assistance services concerning decision areas that are financial in nature, such as:
  • working capital and liquidity management, determination of an appropriate capital structure
  • analysis of capital investment proposals
  • asset management
  • development of accounting systems and budgeting and budgetary controls
  • financial consulting services related to mergers, acquisitions etc. such as advice on methods of valuations, methods of payment, methods of control, international finance","This subcategory excludes:
- design and development services for computer software for accounting systems, see 62.01.1
- security brokerage services, see 66.12.11
- portfolio and fund management services, see 66.30.11
- accounting, bookkeeping and financial auditing services, see 69.20
- corporate tax consulting and preparation services, see 69.20.31",702212
70.22.13,Marketing management consulting services,"This subcategory includes:
- advisory, guidance and operational assistance services concerning the marketing strategy and marketing operation of an organisation. Marketing management consulting assignments may deal with one or a combination of the following:
  • analysis and formulation of a marketing strategy
  • formulation of customer service programmes, pricing, advertising and distribution channels
  • sales management and sales staff training
  • organisation of marketing channels (sale to wholesalers or directly to retailers, direct mail, franchise etc.), package design and other matters related to the marketing strategy and operations of an organisation","This subcategory excludes:
- public relations and communication services, see 70.21.10
- advertising services, see 73.11",702213
70.22.14,Human resources management consulting services,"This subcategory includes:
- advisory, guidance and operational assistance services concerning the human resources strategies, policies, practices and procedures of an organisation. Human resources consulting assignments may deal with one or more of the following:
  • recruitment, compensation, benefits, performance measurement and appraisal
  • organisational development (improving functioning within and between groups) 
  • employee training and development needs 
  • outplacement procedures and plans for assistance to employees
  • succession planning
  • compliance with government regulations in areas such as health, safety, workers' compensation and employment equity 
  • labour-management relations 
  • human resources audits","This subcategory excludes:
- executive placement or search consulting services, see 78.10.1
- educational consulting services, see 85.60.10",702214
70.22.15,Production management consulting services,"This subcategory includes operations management consulting services, such as:
- consulting on systems and procedures improvements 
- office and service operations improvements such as:
  • office layout
  • workflow planning and work standards 
- office automation, such as the selection and installation of automated systems 
- product development, quality assurance and quality management
- plant safety, security and protection","This subcategory excludes:
- supply chain consulting services, see 70.22.16
- engineering advisory and design services for industrial and manufacturing facilities and processes, see 71.12.17
- services provided by agronomists and agricultural economists, see 74.90.19",702215
70.22.16,Supply chain and other management consulting services,"This subcategory includes:
- integrated supply chain management consulting services. Integrated supply chain management consulting is a bundled product that includes inventory management, warehousing and storage and distribution services.
- logistic management consulting services, such as:
  • inventory management logistic consulting, that is keeping track of the existing inventory, determining the most effective inventory requirements for a client
  • distribution and transportation logistic consulting, including the processes used by a client to store, handle and move goods within an organisation, to ship goods from the client to the customers
  • warehousing and storage logistic consulting including the processes of receiving, storing and issuing an item
  • maintenance logistic consulting
- other management consulting services n.e.c.","This subcategory excludes:
- architectural advisory services, see 71.11.24
- engineering advisory services, see 71.12.11
- environmental consulting services, see 74.90.13
- other scientific and technical consulting services n.e.c., see 74.90.19",702216
70.22.17,Business process management services,"This subcategory includes the provision of a bundled service package that combines information technology-intensive services with labour (manual or professional depending on the solution), machinery, and facilities to support, host and manage a business process for a client:
- financial business process such as financial transaction processing, credit card processing, payment services, lending services
- human resource business process such as benefits administration, payroll processing, personnel administration
- supply chain management business process such as inventory management, procurement services, logistics services, production scheduling and order processing
- customer relations management business process such as help desk, call centre, customer service
- vertical market business process, conducted by specific industries such as electric, chemical, petroleum
- other business processes for a client",,702217
70.22.2,"Other project management services, except construction project management services",,"This category excludes:
- construction project management services, see 71.12.20",70222
70.22.20,"Other project management services, except construction project management services","This subcategory includes:
- co-ordination and supervision services for resources in preparing, running and completing a project on behalf of the client
- project management services, which can involve budgeting, accounting and cost control, procurement, planning of time scales and other operating conditions, co-ordination of sub-contractors' work, inspection and quality control etc.
- project management services that include management and office management services, with or without the provision of their own staff","This subcategory excludes:
- construction project management services, see 71.12.20",702220
70.22.3,Other business consulting services,,,70223
70.22.30,Other business consulting services,"This subcategory includes:
- regional, industrial or tourism development services",,702230
71,Architectural and engineering services; technical testing and analysis services,,,71
71.1,Architectural and engineering services and related technical consulting services,"This group includes:
- drafting services (detailed layouts, drawings, plans and illustrations of buildings, structures, systems or components from engineering and architectural specifications, done by architectural draftsmen or engineering technicians)",,711
71.11,Architectural services,,,7111
71.11.1,Plans and drawings for architectural purposes,,,71111
71.11.10,Plans and drawings for architectural purposes,,,711110
71.11.2,Architectural services for buildings,,"This category excludes:
- interior design services, see 74.10.11",71112
71.11.21,Architectural services for residential building projects,"This subcategory includes architectural services for:
- single-family residential projects
- multi-family residential projects",,711121
71.11.22,Architectural services for non-residential building projects,"This subcategory includes architectural services for:
- office building projects
- retail and restaurant projects
- hotels and convention centres
- health care projects
- entertainment, recreational and cultural building projects
- educational building projects
- industrial building projects
- transportation and distribution facility projects
- other non-residential building projects",,711122
71.11.23,Historical restoration architectural services,"This subcategory includes:
- architectural services that incorporate legal requirements to preserve or restore the historic character of a building",,711123
71.11.24,Building project architectural advisory services,"This subcategory includes:
- expert witness services in the field of architecture consisting in the provision of testimony before a court or administrative body, by a witness who, by virtue of experience, training, skill or knowledge of architecture, is recognised as being qualified to render an informed opinion on matters relating to that field or subject
- the provision of advice, studies and reports on architectural matters","This subcategory excludes:
- the provision of advice, studies and reports on architectural matters done in a bundle with other architectural services for a specific project, see according to the type of project in 71.11.21, 71.11.22, 71.11.23",711124
71.11.3,Urban and land planning services,,,71113
71.11.31,Urban planning services,"This subcategory includes:
- development services for plans concerning land use, site selection, control and utilisation, road systems and servicing of land with a view to creating and maintaining systematic, coordinated urban development, such as:
  • comprehensive urban plans 
  • community urban plans 
  • element urban plans for specific amenities or objectives such as transportation, utilities etc.
  • studies and plans related to urban rehabilitation and renewal process
  • studies and plans related to urban public and private transports and accessibilities
  • studies and plans related to urban economic and social spatial sustainability
- feasibility studies 
- urban planning advisory services, such as expert witness, policy and program evaluation and other urban planning advisory services","This subcategory excludes:
- development services for non-residential building projects, see 41.00.2",711131
71.11.32,Rural land planning services,"This subcategory includes:
- development of plans that describe the long-term objectives of rural areas for the development of infrastructure, housing, industry, commercial, recreational and other facilities
- comprehensive plans covering a large geographical area, for a lengthy time period",,711132
71.11.33,Project site master planning services,"This subcategory includes services that provide plans for a construction site, showing the proposed location of buildings, roads, parking lots and other features, for:
- residential building projects 
- non-residential building projects 
- recreational and open-space projects",,711133
71.11.4,Landscape architectural services and architectural advisory services,,,71114
71.11.41,Landscape architectural services,"This subcategory includes landscape architecture services for:
- residential building projects:
  • single-family residential projects
  • multi-family residential projects
  • residential subdivision projects
- non-residential building projects:
  • corporate building projects
  • hotels, convention centres, stadiums and arenas
  • educational building projects
  • health care, penal institutions 
  • other non-residential building projects
- recreational and open-space projects:
  • city centres and public squares
  • non-building recreational facilities, parks and natural areas
  • transportation corridors
  • resorts
  • other recreational and open space projects",,711141
71.11.42,Landscape architectural advisory services,"This subcategory includes:
- expert witness services in the field of landscape architecture consisting in the provision of testimony before a court or administrative body, by a witness who, by virtue of experience, training, skill or knowledge of landscape architecture, is recognised as being qualified to render an informed opinion on matters relating to that field or subject
- the provision of advice, studies and reports on landscape architecture matters","This subcategory excludes:
- the provision of advice, studies and reports on landscape architecture matters done in a bundle with other landscape architectural services for a specific project, see 71.11.41",711142
71.12,Engineering services and related technical consulting services,,,7112
71.12.1,Engineering services,,"This category excludes: 
- research and experimental development services in engineering, see 72.19.3",71121
71.12.11,Engineering advisory services,"This subcategory includes:
- provision of advice to clients concerning engineering principles and methods, when performed independently of an engineering project, including policy analysis, regulatory studies and audits
- provision of testimony by a witness who, by virtue of experience, training, skill or knowledge of engineering, is recognised as being qualified to render an informed opinion on such matters
- engineering investigation of a failed engineered system or structure to determine causal factors","This subcategory excludes:
- advice, studies, and reports performed in conjunction with a project, see based on the project type under 71.12.12-71.12.19",711211
71.12.12,Engineering services for building projects,"This subcategory includes:
- provision of designs, plans, and studies related to residential building projects, such as:
  • new and existing homes
  • row housing, apartments etc.
  • mixed-use buildings that are predominantly used for residential housing
- provision of designs, plans, and studies related to new and existing commercial, public and institutional building projects, including mixed-use buildings that are predominantly used for commercial, public, or institutional purposes, such as:
  • office buildings
  • shopping centres 
  • hotels and restaurants 
  • service stations and warehouses 
  • bus and truck terminals 
  • hospitals, schools, churches 
  • prisons, stadiums and arenas 
  • libraries and museums","This subcategory excludes: 
- engineering advisory services not related to a specific project, see 71.12.11",711212
71.12.13,Engineering services for power projects,"This subcategory includes:
- engineering services related to facilities that generate electrical power from:
  • coal and other fossil-fuel energy such as oil and gas
  • nuclear energy
  • the energy in falling water
  • other energy, such as solar power, wind power, geothermal power including cogeneration facilities
- engineering services related to overhead or underground electrical power transmission and distribution lines",,711213
71.12.14,Engineering services for transportation projects,"This subcategory includes all engineering services (including provision of designs, plans, and studies) related to:
- highways, roads and streets, including elevated highways used for motor vehicle traffic
- bridges and tunnels
- ancillary road transport facilities such as rest stops, weigh stations, toll booths
- mass transit systems, such as light rail or subway systems
- railways and related structures
- railway bridges and tunnels
- marine and inland ports
- harbours, locks, canals, and dams primarily used for transportation purposes
- airports, runways, hangars
- other aviation facilities
- space transportation projects
- oil and gas transportation projects
- other transportation projects n.e.c.",,711214
71.12.15,Engineering services for waste management projects (hazardous and non-hazardous),"This subcategory includes:
- engineering services related to household garbage collection and disposal systems, such as:
  • recycling facilities
  • composting facilities
  • transfer stations
  • resource recovery facilities
  • landfill sites
- engineering services related to programs for the collection, treatment, recycling, and disposal of industrial air, water and solid wastes, generally to a level such that the remaining waste stream can be safely released to the natural environment or ordinary municipal systems
- engineering services related to programs for hazardous waste remediation, such as:
  • management of nuclear waste 
  • chemical agent destruction 
  • brownfield redevelopment 
  • ground water modelling
  • contaminated site remediation",,711215
71.12.16,"Engineering services for water, sewerage and drainage projects","This subcategory includes:
- engineering services related to systems for the collection, distribution, treatment, and disposal of water such as:
  • drinking water distribution systems, pumping stations, reservoirs, water storage facilities, water transmission and distribution mains including dams used primarily for local drinking water distribution and desalination plants
  • systems for storm water management, drainage and detention systems including dams used primarily for flood control
  • systems for the collection, treatment, and disposal of wastewater
  • irrigation systems and water pipelines including dams primarily used for irrigation",,711216
71.12.17,Engineering services for industrial and manufacturing projects,"This subcategory includes the application of physical laws and principles of engineering in the design, development and utilisation of machines, materials, instruments, structures, processes and systems.

This subcategory includes:
- engineering services related to industrial facilities and processes:
  • mining and metallurgical facilities such as mines, smelters, mills, mineral refineries, including integrated facility and process engineering projects
  • mining and metallurgical processes, such as mineral extraction, smelting, refining, metal forming
  • petroleum and petrochemical facilities such as oil and gas platforms, refineries, pipelines, petrochemical plants, including integrated facility and process engineering projects
  • processes for the production of petroleum and petrochemicals, such as extraction, refining, formulation, mixing
  • microelectronics facilities and processes, such as those that produce microprocessors, silicon chips and wafers, microcircuits, and semiconductors
  • textile and clothing facilities and processes
  • iron and steel facilities and processes
  • other industrial and manufacturing facilities and processes n.e.c.
- engineering services related to the design of industrial and manufactured products:
  • industrial machinery such as agricultural, construction, mining, metalworking, commercial and service industry, heating, ventilating and air conditioning, power transmission machinery
  • electronic equipment such as computers and peripheral equipment, communications equipment, audio and video equipment, semiconductors and other electronic components
  • electrical equipment such as lighting, major and minor appliances and components thereof
  • transportation equipment such as motor vehicles, aircraft, trains, marine vessels, space vehicles
  • industrial and manufactured products not elsewhere classified","This subcategory excludes:
- industrial design services, see 74.10.12",711217
71.12.18,Engineering services for telecommunications and broadcasting projects,"This subcategory includes: 
- engineering services related to systems for the transmission of voice and data between network termination points by copper wire, fibre-optic cable, co-axial cable, and hybrid fibre-coax cable
- engineering services related to systems for the transmission of voice, data and programming between network termination points by short-wave or microwave, such as:
  • wireless telephony systems 
  • satellite radio systems
  • direct-broadcast satellite systems
- engineering services related to systems for the transmission of radio and television signals
- engineering services related to systems for the transmission or distribution of voice, data or programming, not elsewhere classified",,711218
71.12.19,Engineering services for other projects,"This subcategory includes:
- engineering services related to:
  • natural gas and steam distribution projects
  • other utility projects n.e.c.
- engineering services related to systems, processes, facilities or products n.e.c., including the provision of designs, plans and studies related to them",,711219
71.12.2,Project management services for construction projects,,,71122
71.12.20,Project management services for construction projects,"This subcategory includes:
- services of assuming overall responsibility for the successful completion of a construction project on behalf of a client, including organising the financing and the design, requesting tenders, and performing management and control functions
- project management services provided by engineers or architects","This subcategory excludes:
- general construction works, see divisions 41, 42",711220
71.12.3,"Geological, geophysical and related prospecting and consulting services",,,71123
71.12.31,Geological and geophysical consulting services,"This subcategory includes:
- geological consulting services relating to mineral deposits, oil and gas fields and groundwater by studying the properties of the earth and rock formation and structures
- provide advice with regard to exploration and development of mineral, oil and natural gas properties
- consultation services on evaluation of geological, geophysical and geochemical anomalies
- consultation services on geological mapping or surveying at surface or subsurface",,711231
71.12.32,Geophysical services,"This subcategory includes:
- services providing information on subsurface earth formations by different methods:
  • seismographic, gravimetric, magnetometric methods
  • other subsurface surveying methods","This subcategory excludes:
- test drilling and boring work, see 43.13.10",711232
71.12.33,Mineral exploration and evaluation services,,"This subcategory excludes:
- test drilling in connection with petroleum and natural gas extraction, see 09.10.11
- test drilling and boring work, see 43.13.10",711233
71.12.34,Surface surveying services,"This subcategory includes:
- gathering services of information on the shape, position and/or boundaries of a portion of the earth's surface by different methods, including transit, photogrammetric and hydrographic surveying, for the purpose of preparing maps
- collection of data by satellite
- land surveying services (e.g., marking of property, boundary marking)","This subcategory excludes:
- aerial photography services, see 74.20.24",711234
71.12.35,Map-making services,"This subcategory includes:
- map-making services consisting in the preparation and revision of maps of all kinds (e.g. road, cadastral, topographic, planimetric, hydrographic), using the results of survey activities, other maps and other information sources","This subcategory excludes:
- publishing of maps and atlases, see 58.11.15 and 58.11.16",711235
71.2,Technical testing and analysis services,,,712
71.20,Technical testing and analysis services,,,7120
71.20.1,Technical testing and analysis services,,,71201
71.20.11,Composition and purity testing and analysis services,"This subcategory includes:
- testing and analysis services for the chemical and biological properties of materials such as air, water, waste (municipal and industrial), fuels, metal, soil, minerals, food and chemicals
- testing and analysis services in related scientific fields such as microbiology, biochemistry, bacteriology etc.","This subcategory excludes:
- testing services related to animal health care and control, see 75.00.1
- medical and dental testing services, see 86.90.15",712011
71.20.12,Testing and analysis services of physical properties,"This subcategory includes:
- testing and analysis services of physical properties such as strength, ductility, electrical conductivity and radioactivity of materials such as metals, plastics, textiles, woods, glass, concrete and other materials
- tests for tension, hardness, impact resistance, fatigue resistance and high-temperature effects",,712012
71.20.13,Testing and analysis services of integrated mechanical and electrical systems,"This subcategory includes:
- testing and analysis services for the mechanical and electrical characteristics of complete machinery, motors, automobiles, tools, appliances, communication equipment and other equipment incorporating mechanical and electrical components 

The results of the testing and analysis generally take the form of an assessment of the performance and behavioural characteristics of the object tested. Tests may be performed using models or mock-ups of ships, aircraft, dams etc.",,712013
71.20.14,Technical inspection services of road transport vehicles,"This subcategory includes:
- periodical technical inspection services for automobiles, motorcycles, buses, lorries, trucks and other road transport vehicles","This subcategory excludes:
- maintenance and repair services for motor vehicles and motorcycles, see 45.20
- damage assessment services, see 66.21.10",712014
71.20.19,Other technical testing and analysis services,"This subcategory includes:
- testing and analysis services of a technical or scientific nature that do not alter the object being tested
- radiographic, magnetic and ultrasonic testing of machine parts and structures in order to identify defects. These tests are often conducted on site.
- certification of ships, aircraft, dams etc.
- certification and authentication of works of art
- radiological inspection of welds
- analysis services of police laboratories
- all other technical testing and analysis services not elsewhere classified","This subcategory excludes:
- assessment of damages services on behalf of insurance companies, see 66.21.10
- technical inspection services for automobiles, see 71.20.14
- medical analyses and testing services, see 86.90.15",712019
72,Scientific research and development services,,"This division excludes:
- market research services, see 73.20.11",72
72.0,Interdisciplinary research and experimental development services,,,720
72.00,Interdisciplinary research and experimental development services,,,7200
72.00.1,"Interdisciplinary research and experimental development services, except originals",,,72001
72.00.11,Interdisciplinary basic research services,"This subcategory includes:
- basic research services related to both natural sciences/engineering and social sciences/humanities",,720011
72.00.12,Interdisciplinary applied research services,"This subcategory includes:
- applied research services related to both natural sciences/engineering and social sciences/humanities",,720012
72.00.13,Interdisciplinary experimental development services,"This subcategory includes:
- experimental development services related to both natural sciences/engineering and social sciences/humanities",,720013
72.00.2,Interdisciplinary research and development originals,,,72002
72.00.20,Interdisciplinary research and development originals,"This subcategory includes:
- scientific originals, i.e. ideas, plans, blueprints, formulas for inventions, products and processes, which can be protected and licensed as industrial property, trade secrets, patents, etc.

The creation of these original works is done on own account, i.e. their production is intended for sale that is undertaken without a contract or known buyer",,720020
72.1,Research and experimental development services in natural sciences and engineering,,,721
72.11,Research and experimental development services in biotechnology,,,7211
72.11.1,Research and experimental development services in health biotechnology,"This category includes research and experimental development services in the application of science and technology to living organisms as well as parts, products or models thereof, to alter living or non-living materials for the production of knowledge, goods and services.
This includes:
- research and experimental development services on DNA (the coding):
  • genomics, pharmaco-genetics, geneprobes, DNA sequencing/synthesis/amplification, genetic engineering
- research and experimental development on proteins and molecules (the functional blocks):
  • protein/peptide sequencing/synthesis, lipid/protein/glyco engineering, proteomics, hormones and growth factors, cell receptors/signalling/pheromones
- research and experimental development on cell and tissue culture and engineering:
  • cell/tissue culture, tissue engineering, hybridisation, cellular fusion, vaccine/immune stimulants, embryo manipulation
- research and experimental development on process biotechnologies:
  • bioreactors, fermentation, bio processing, bioleaching, bio desulphurisation, bio pulping, bio filtration, bioremediation
- research and experimental development on sub-cellular organisms:
  • gene therapy, viral vectors",,72111
72.11.11,Basic research services in health biotechnology,,,721111
72.11.12,Applied research services in health biotechnology,,,721112
72.11.13,Experimental development services in health biotechnology,,,721113
72.11.2,Research and experimental development services in environmental and industrial biotechnology,,,72112
72.11.21,Basic research services in environmental and industrial biotechnology,,,721121
72.11.22,Applied research services in environmental and industrial biotechnology,,,721122
72.11.23,Experimental development services in environmental and industrial biotechnology,,,721123
72.11.3,Research and experimental development services in agricultural biotechnology,,,72113
72.11.31,Basic research services in agricultural biotechnology,,,721131
72.11.32,Applied research services in agricultural biotechnology,,,721132
72.11.33,Experimental development services in agricultural biotechnology,,,721133
72.11.4,Research and development originals in biotechnology,,,72114
72.11.40,Research and development originals in biotechnology,,,721140
72.19,Research and experimental development services in other natural sciences and engineering,,,7219
72.19.1,Research and experimental development services in physical sciences,"This category includes:
- research and experimental development services on heat, light, electromagnetism, astronomy etc.",,72191
72.19.11,Basic research services in physical sciences,"This subcategory includes:
- research and experimental development services on heat, light, electromagnetism, astronomy etc.",,721911
72.19.12,Applied research services in physical sciences,,,721912
72.19.13,Experimental development services in physical sciences,,,721913
72.19.2,Research and experimental development services in chemistry and biology,,,72192
72.19.21,Basic research services in chemistry and biology,,,721921
72.19.22,Applied research services in chemistry and biology,,,721922
72.19.23,Experimental development services in chemistry and biology,,,721923
72.19.3,"Research and experimental development services in engineering and technology, except biotechnology",,,72193
72.19.31,"Basic research services in engineering and technology, except biotechnology",,,721931
72.19.32,"Applied research services in engineering and technology, except biotechnology",,,721932
72.19.33,"Experimental development services in engineering and technology, except biotechnology",,,721933
72.19.4,Research and experimental development services in medical sciences and pharmacy,,,72194
72.19.41,Basic research services in medical sciences and pharmacy,,,721941
72.19.42,Applied research services in medical sciences and pharmacy,,,721942
72.19.43,Experimental development services in medical sciences and pharmacy,,,721943
72.19.5,Research and experimental development services in agricultural sciences,,,72195
72.19.51,Basic research services in agricultural sciences,,,721951
72.19.52,Applied research services in agricultural sciences,,,721952
72.19.53,Experimental development services in agricultural sciences,,,721953
72.19.6,Research and experimental development services in other natural sciences,,,72196
72.19.61,Basic research services in other natural sciences,,,721961
72.19.62,Applied research services in other natural sciences,,,721962
72.19.63,Experimental development services in other natural sciences,,,721963
72.19.7,Research and development originals in other natural sciences and engineering,,,72197
72.19.70,Research and development originals in other natural sciences and engineering,,,721970
72.2,Research and experimental development services in social sciences and humanities,,,722
72.20,Research and experimental development services in social sciences and humanities,,,7220
72.20.1,Research and experimental development services in psychology,,,72201
72.20.11,Basic research services in psychology,,,722011
72.20.12,Applied research services in psychology,,,722012
72.20.13,Experimental development services in psychology,,,722013
72.20.2,Research and experimental development services in law,"This category includes:
- research and experimental development services in public law, civil law etc.",,72202
72.20.21,Basic research services in law,,,722021
72.20.22,Applied research services in law,,,722022
72.20.23,Experimental development services in law,,,722023
72.20.3,Research and experimental development services in languages and literature,"This category includes:
- research and experimental development services in ancient and modern languages and literature",,72203
72.20.31,Basic research services in languages and literature,,,722031
72.20.32,Applied research services in languages and literature,,,722032
72.20.33,Experimental development services in languages and literature,,,722033
72.20.4,Research and experimental development services in other social sciences and humanities,,,72204
72.20.41,Basic research services in other social sciences and humanities,,,722041
72.20.42,Applied research services in other social sciences and humanities,,,722042
72.20.43,Experimental development services in other social sciences and humanities,,,722043
72.20.5,Research and experimental development services in economics,"This category includes:
- research and experimental development services in theories of economics, business management, finance, statistics etc.","This category excludes:
- market research services, see 73.20.11",72205
72.20.51,Basic research services in economics,,,722051
72.20.52,Applied research services in economics,,,722052
72.20.53,Experimental development services in economics,,,722053
72.20.6,Research and development originals in social sciences and humanities,,,72206
72.20.60,Research and development originals in social sciences and humanities,"This subcategory includes:
- scientific originals in social sciences and humanities, i.e. ideas, plans, blueprints, formulas for inventions, products and processes, which can be protected and licensed as industrial property, trade secrets, patents etc.

The creation of these original works is done on own account, i.e. their production is intended for sale that is undertaken without either a contract or known buyer in mind.",,722060
73,Advertising and market research services,,,73
73.1,Advertising services,,,731
73.11,Services provided by advertising agencies,,,7311
73.11.1,Services provided by advertising agencies,,,73111
73.11.11,Full service advertising services,"This subcategory includes:
- provision of the full range of advertising services, including planning, creation and execution services, such as:
  • selection of media to be used
  • design of advertisements, illustrations, posters etc.
  • writing of scenarios for advertising movies, placement in media, planning (without production) of advertising objects or films
  • organisation of direct marketing or direct mail advertising campaigns","This subcategory excludes:
- production and realisation of promotional or advertising motion pictures, see 59.11.12
- public relations services, see 70.21.10
- market research services, see 73.20.11
- photography services related to advertising, see 74.20.22",731111
73.11.12,Direct marketing and direct mailing services,"This subcategory includes:
- the developing and organisation of direct marketing advertising campaigns, that is, organising sending of advertising and promotional messages directly to consumers, rather than via mass media
 
Includes methods such as direct mail and telemarketing.","This subcategory excludes:
- mailing services, see 82.19.12",731112
73.11.13,Advertising concept development services,"This subcategory includes:
- creating the basic idea for an advertisement, drafting the words 
- writing of scenarios for advertising movies","This subcategory excludes:
- graphic design for advertising purposes, see 74.10.19",731113
73.11.19,Other advertising services,"This subcategory includes:
- aerial advertising services
- delivery services of free samples and other advertising material
- demonstration and presentation advertising services at point of sale
- sales promotion services (if no orders are received)","This subcategory excludes:
- publishing of trade advertising material, see 58.19.15 
- modelling agency services, see 78.10.12
- advertising mailing services, see 82.19.12
- telemarketing services, see 82.20.10
- convention and trade show organisation services, see 82.30.1",731119
73.12,Media representation services,,,7312
73.12.1,Sale of advertising space or time on a fee or contract basis,"This category includes:
- sale or leasing services of advertising space or time on a fee or contract basis
- services of media buying agencies, which buy media space or time on behalf of advertisers or advertising agencies","This category excludes:
- public relations and communication services, see 70.21.10",73121
73.12.11,Sale of advertising space on a fee or contract basis in print media,"This subcategory includes:
- sale or leasing services of advertising space on a fee or contract basis in print media
- services of media buying agencies, which buy media space in print media on behalf of advertisers or advertising agencies","This subcategory excludes:
- sale of advertising space in print media by publishers, see division 58",731211
73.12.12,Sale of television/radio advertising space or time on a fee or contract basis,"This subcategory includes:
- sale or leasing services of television/radio advertising space or time on a fee or contract basis
- services of media buying agencies, which buy media space or time on behalf of advertisers or advertising agencies","This subcategory excludes:
- sale of advertising space in television/radio by broadcasting companies, see 60.10.30, 60.20.30",731212
73.12.13,Sale of Internet advertising space or time on a fee or contract basis,"This subcategory includes:
- sale or leasing services of Internet advertising space or time on a fee or contract basis
- services of media buying agencies, which buy media space or time in Internet on behalf of advertisers or advertising agencies",,731213
73.12.14,Sale of events related advertising,"This subcategory includes:
- sale or leasing services of events related advertising space or time on a fee or contract basis
- services of media buying agencies, which buy media space or time on behalf of advertisers or advertising agencies
- sale of naming rights for tournaments, stadiums etc.",,731214
73.12.19,Other sale of advertising space or time on a fee or contract basis,"This subcategory includes:
- other sale or leasing services of advertising space or time on a fee or contract basis
- services of media buying agencies, which buy media space or time on behalf of advertisers or advertising agencies
- sale of advertising space or time on billboards, buildings, vehicles etc.
- sale of advertising space or time in electronic media other than on-line
- sale of advertising time in video and motion pictures (product placement)",,731219
73.12.2,Re-sale of advertising space or time on a fee or contract basis,,,73122
73.12.20,Re-sale of advertising space or time on a fee or contract basis,,,731220
73.2,Market research and public opinion polling services,,,732
73.20,Market research and public opinion polling services,,,7320
73.20.1,Market research and similar services,"This category includes:
- market analysis, analysis of competition and behaviour of consumers
- use of research monographs, statistics, econometric models, surveys etc.","This category excludes:
- advertising services, see 73.1
- public opinion polling services, see 73.20.20",73201
73.20.11,Market research services: qualitative surveys,"This subcategory includes:
- market analysis, analysis of competition and behaviour of consumers
- use of research monographs, statistics, econometric models, surveys etc.
- (in-depth) interviews with one or several persons with open answers not to be quantified in intervals – often based on case studies",,732011
73.20.12,Market research services: quantitative ad-hoc surveys,"This subcategory includes:
- market analysis, analysis of competition and behaviour of consumers
- use of research monographs, statistics, econometric models, surveys etc.
- surveys that are carried out only once and the answers can be grouped by intervals",,732012
73.20.13,Market research services: quantitative continuous and regular surveys,"This subcategory includes:
- market analysis, analysis of competition and behaviour of consumers
- use of research monographs, statistics, econometric models, surveys etc.
- surveys that are carried out on a regular basis and the answers can be grouped by intervals",,732013
73.20.14,Market research services other than surveys,"This subcategory includes:
- market analysis, analysis of competition and behaviour of consumers
- use of research monographs, statistics, econometric models, surveys etc.
- market research without carrying out surveys using already existing information from different sources",,732014
73.20.19,Other market research services,"This subcategory includes:
- market analysis, analysis of competition and behaviour of consumers
- use of research monographs, statistics, econometric models, surveys etc.",,732019
73.20.2,Public opinion polling services,,,73202
73.20.20,Public opinion polling services,"This subcategory includes:
- investigation services designed to secure information on public opinions regarding social, economic, political and other issues","This subcategory excludes:
- similar investigation services designed to gather intelligence on consumer attitudes and preferences, see 73.20.1",732020
74,"Other professional, scientific and technical services",,,74
74.1,Specialised design services,,,741
74.10,Specialised design services,,,7410
74.10.1,"Interior, industrial and other specialised design services",,,74101
74.10.11,Interior design services,"This subcategory includes:
- interior design services such as the planning and designing of interior spaces to meet the physical, aesthetic and functional needs of people
- drawing up of designs for interior decorating
- interior decorating","This subcategory excludes:
- architectural design services, see 71.11",741011
74.10.12,Industrial design services,"This subcategory includes:
- design services for industrial products, i.e. creating and developing designs and specifications that optimise the use, value and appearance of products, including the determination of the materials, construction, mechanism, shape, colour and surface finishes of the product, taking into consideration human characteristics and needs, safety, market appeal and efficiency in distribution, use and maintenance","This subcategory excludes:
- engineering services for the design of industrial products, see 71.12.17",741012
74.10.19,Other specialised design services,"This subcategory includes:
- services consisting of creating designs and preparing patterns for a variety of products by harmonising aesthetic considerations with technical and other requirements, such as:
  • furniture designs
  • wearing apparel, shoes and jewellery design
  • aesthetic design for various other customer products
- package design services
- production of three-dimensional models
- graphic design services including design for advertising purposes",,741019
74.10.2,Design originals,,,74102
74.10.20,Design originals,"This subcategory includes:
- original design concepts, produced on own account:
  • industrial product designs
  • aesthetic designs
  • graphic designs

This intellectual property product is typically produced with the intent to sell or license the information to others.",,741020
74.2,Photographic services,,,742
74.20,Photographic services,,,7420
74.20.1,"Photographic plates and film, other than cinematographic, exposed",,,74201
74.20.11,"Photographic plates and film, exposed but not developed",,,742011
74.20.12,"Photographic plates and film, exposed and developed, for offset reproduction",,,742012
74.20.19,"Other photographic plates and film, exposed and developed",,,742019
74.20.2,Specialised photography services,,,74202
74.20.21,Portrait photography services,"This subcategory includes:
- services consisting of photographing persons or other subjects in studios or other locations such as clients' offices or homes. Generally included with these services is the development and printing of such pictures according to customer specifications:
  • passport or identification photographs
  • infant and child portraits
  • family or military portraits
  • studio fashion photos
  • corporate pictures",,742021
74.20.22,Advertising and related photography services,"This subcategory includes:
- services consisting of photographing:
  • merchandise, industrial products
  • fashion clothes and other apparel
  • machinery, buildings
  • persons and other subjects for use in public relations
- photographic services for:
  • advertising displays, brochures, newspaper advertisements
  • catalogues",,742022
74.20.23,Event photography and event videography services,"This subcategory includes:
- services consisting of photographing or videotaping live events, such as weddings, graduations, conventions, receptions, fashion shows, sports and news events, and any other events of current interest","This subcategory excludes:
- motion picture, video and television programme production services, see 59.11.1
- news agency services, see 63.91.1",742023
74.20.24,Aerial photography services,"This subcategory includes:
- services consisting of photographing landscapes, structures and other surfaces from aircraft or helicopters","This subcategory excludes:
- photogrammetric recordings and collection of data by satellites, see 71.12.34",742024
74.20.29,Other specialised photography services,"This subcategory includes:
- services consisting of photographing persons, objects or scenery using special apparatus and techniques. Examples of such services are:
  • underwater photography
  • medical and biological photography
  • photomicrography","This subcategory excludes:
- provision of photographs intended for the press, see 63.91.1",742029
74.20.3,Other photographic services,,,74203
74.20.31,Photography processing services,"This subcategory includes:
- services consisting primarily of the development of negatives and the printing of pictures for others according to customer specifications:
  • enlargement of negatives or slides
  • black and white processing
  • colour printing
  • slide and negative duplicates, reprints etc.
- services consisting of the development of film for both amateur photographers and commercial clients
- preparation services for photographic slides
- copying services for films
- converting of photographs and films to other media","This subcategory excludes:
- processing services of motion picture film and post-production services, see 59.12.1",742031
74.20.32,Restoration and retouching services of photography,"This subcategory includes:
- services consisting of old photograph restoration
- retouching and other special photographic effects",,742032
74.20.39,Other photographic services n.e.c.,"This subcategory includes:
- microfilming services","This subcategory excludes:
- photocopying services, see 82.19.11",742039
74.3,Translation and interpretation services,,,743
74.30,Translation and interpretation services,,,7430
74.30.1,Translation and interpretation services,,,74301
74.30.11,Translation services,"This subcategory includes:
- services generally related to the translation of texts from one language to another, resulting in a written document",,743011
74.30.12,Interpretation services,"This subcategory includes:
- interpretation services are generally concerned with stating orally in one language what has been stated orally in another language",,743012
74.9,"Other professional, scientific and technical services n.e.c.",,,749
74.90,"Other professional, scientific and technical services n.e.c.",,,7490
74.90.1,Professional and technical support and consulting services n.e.c.,,,74901
74.90.11,Bill auditing and freight rate information services,,,749011
74.90.12,Business brokerage and appraisal services other than for real estate and insurance,"This subcategory includes:
- services of arranging for the purchase and sale of small and medium-sized businesses, including professional practices
- appraisal services for antiques, jewellery etc.","This subcategory excludes:
- appraisal services for insurance, see 66.21.10
- services provided by real estate brokers, see 68.31.1
- real estate appraisal services, see 68.31.16",749012
74.90.13,Environmental consulting services,"This subcategory includes:
- environmental assessments, i.e. objective studies undertaken for any one or more of the following purposes: identify whether or not environmental contamination exists at a particular site, and if so the source, nature, and extent of the contamination; assess the risk to public safety and health from environmental contamination associated with a project that is proposed or in place; evaluate the impact on the ecology or economy of environmental changes resulting from human or natural activities
- environmental audits, i.e. independent assessment of the current status of a party's compliance with applicable environmental requirements or of a party’s environmental compliance policies, practices and controls
- site remediation planning services, i.e. preparation of plans for the abatement of environmental contamination, usually at a specific site, that incorporate such technical or other requirements as may be prescribed by law or regulation
- evaluation of environmental studies, i.e. provision of analysis that explains the strengths or weaknesses of an environmental study and provides the basis for alternative judgments. The evaluation of environmental studies may also include an analysis of future responses to environmental regulators
- natural resource management consulting, i.e. provision of objective information, advice, or guidance concerning the best practices for ecologically sustainable development and use of: land; forests; bodies of water; gas, oil, and mineral deposits; wildlife populations and other natural resources
- waste management consulting, i.e. provision of objective information, advice, or guidance concerning the best practices for the minimisation, transport, handling, disposal and/or recycling of waste
- environmental policy development consulting, i.e. advising public or private institutions on the design, development and implementation of environmental statutes, regulations, standards, or practices
- other environmental consulting services n.e.c.",,749013
74.90.14,Weather forecasting and meteorological services,"This subcategory includes:
- providing meteorological analysis of the atmosphere and predicting weather processes and weather conditions",,749014
74.90.15,Security consulting services,"This subcategory includes:
- services consisting of determining clients' needs and of providing advice and suggestions as to the type of security that is best suited for the client or as to improvements in existing systems","This subcategory excludes:
- consulting services for computer security, see 62.02
- monitoring and maintaining services for security systems devices, see 80.20.10",749015
74.90.19,Other scientific and technical consulting services n.e.c.,"This subcategory includes:
- scientific consulting services from mathematicians, statisticians etc.
- services provided by agronomists and agricultural economists
- services provided by quantity surveyors
- services provided by other scientific and technical consultants n.e.c.","This subcategory excludes:
- services provided by management consultants, see 70.22.1
- services provided by architecture and engineering consultants, see 71.11.24, 71.12.11
- services provided by marketing consultants, see 73.11.1",749019
74.90.2,"Other professional, technical and business services n.e.c.",,,74902
74.90.20,"Other professional, technical and business services n.e.c.","This subcategory includes:
- specialist advisory services other than for real estate, insurance and engineering, e.g. specialist advisory services in art, specialist services for courts of law etc.
- management services for copyrights and their revenues, except for motion picture and artistic rights
- management services for rights to industrial property (patents, licences, trademarks, franchises etc.)","This subcategory excludes:
- management services of motion picture rights, see 59.13.12
- management services of artistic rights, see 90.02.19
- arts facilities operation services, see 90.04.10
- sports event organisation services, see 93.11.10, 93.12.10",749020
75,Veterinary services,,,75
75.0,Veterinary services,,,750
75.00,Veterinary services,,,7500
75.00.1,Veterinary services,,"This category excludes: 
- services related to animal husbandry such as artificial insemination, see 01.62.10
- veterinary testing and control services in relation to food production, see 71.20.11",75001
75.00.11,Veterinary services for pet animals,"This subcategory includes:
- animal and veterinary hospital and non-hospital medical, surgical and dental services delivered to pet animals. The services are aimed at curing, restoring and/or maintaining the health of the animal.
- hospital, laboratory and technical services, foods (including special diets) and other facilities and resources","This subcategory excludes:
- pet animal boarding services without health care services, see 96.09.11",750011
75.00.12,Veterinary services for livestock,"This subcategory includes:
- animal and veterinary hospital and non-hospital medical, surgical and dental services delivered to livestock. The services are aimed at curing, restoring and/or maintaining the health of the animal.
- hospital, laboratory and technical services, foods (including special diets) and other facilities and resources","This subcategory excludes:
- herd testing services, droving services, agistment services, poultry caponising services, see 01.62.10
- sheep shearing services, see 01.62.10
- farm animal boarding services without health care services, see 01.62.10",750012
75.00.19,Other veterinary services,"This subcategory includes:
- animal and veterinary hospital and non-hospital medical, surgical and dental services delivered to animals other than pets or livestock (including zoo animals and animals raised for their fur production or other products). The services are aimed at curing, restoring and/or maintaining the health of the animal.
- hospital, laboratory and technical services, foods (including special diets) and other facilities and resources",,750019
77,Rental and leasing services,,"This division excludes:
- financial leasing services, see 64.91.10",77
77.1,Rental and leasing services of motor vehicles,,,771
77.11,Rental and leasing services of cars and light motor vehicles,,,7711
77.11.1,Rental and leasing services of cars and light motor vehicles,,,77111
77.11.10,Rental and leasing services of cars and light motor vehicles,"This subcategory includes:
- rental and leasing services of passenger cars and other light motor vehicles, with a weight ≤ 3,5 tons, without driver","This subcategory excludes:
- rental, leasing or hiring services of passenger cars with driver, see 49.32.12",771110
77.12,Rental and leasing services of trucks,,,7712
77.12.1,Rental and leasing services of trucks,,,77121
77.12.11,Rental and leasing services of goods transport vehicles without driver,"This subcategory includes:
- rental, leasing or hiring services of motor vehicles, with a weight > 3,5 tons, without driver, principally designed for the transport of goods (e.g. semi-trailers, tractors, lorries, freight vans and other utility vehicles)","This subcategory excludes:
- rental or hiring services concerning commercial freight vehicles with driver, see 49.41.20",771211
77.12.19,Rental and leasing services of other land transport equipment without driver,"This subcategory includes:
- rental, leasing or hiring services of other public-transport-type passenger vehicles such as buses without driver
- rental, leasing or hiring services concerning other land transport equipment without operator
- man- or animal-drawn passenger vehicle rental services without the services of a driver","This subcategory excludes:
- rental, leasing or hiring services of public-transport-type passenger vehicles with operator, see 49.39.31
- rental, leasing or hiring services of bicycles, skis, see 77.21.10
- rental, leasing or hiring services concerning motorcycles, caravans and campers without drivers, see 77.39.13",771219
77.2,Rental and leasing services of personal and household goods,,,772
77.21,Rental and leasing services of recreational and sports goods,,,7721
77.21.1,Rental and leasing services of recreational and sports goods,,,77211
77.21.10,Rental and leasing services of recreational and sports goods,"This subcategory includes:
- rental, leasing or hiring services concerning pleasure and leisure equipment, such as:
  • bicycles, snow skis, ice skates
  • gliders, hang gliders
  • water-sport equipment (e.g., surfboards, water-skis)
  • pleasure boats (canoes, sailboat and other pleasure boats)
  • other sports equipment (e.g., golf clubs, equipment for playing field games, racquet games etc.), saddle-horses, camping equipment etc.","This subcategory excludes:
- rental services of video tapes and disks, see 77.22.10
- rental services of other personal and household goods, see 77.29.1
- rental services of leisure and pleasure equipment as an integral part of recreational facilities, see 93.29.1",772110
77.22,Rental services of video tapes and disks,,,7722
77.22.1,Rental services of video tapes and disks,,,77221
77.22.10,Rental services of video tapes and disks,"This subcategory includes:
- rental, leasing or hiring services concerning pre-recorded video tapes, CD's and DVDs for use in home entertainment equipment
- rental, leasing or hiring services of pre-recorded records, sound cassettes and compact discs
- rental, leasing or hiring services concerning video games",,772210
77.29,Rental and leasing services of other personal and household goods,,,7729
77.29.1,Rental and leasing services of other personal and household goods,,,77291
77.29.11,"Rental and leasing services of televisions, radios, video cassette recorders and related equipment and accessories","This subcategory includes: 
- rental, leasing or hiring services of all kinds of electrical and electronic home entertainment equipment, such as:
  • stereo systems, tape decks, televisions, radios
  • video cassette recorders and similar equipment",,772911
77.29.12,Rental and leasing services of furniture and other household appliances,"This subcategory includes:
- rental, leasing or hiring services of furniture (incl. mattresses and mattress supports), household appliances, whether or not electrical, such as refrigerators, washing machines, room air conditioners, fans, toasters, mixers etc.
- rental, leasing or hiring services of pottery and glass, kitchen and table ware","This subcategory excludes:
- rental and leasing services of office furniture, see 77.33.11",772912
77.29.13,Rental and leasing services of musical instruments,,,772913
77.29.14,Rental and leasing services of household linen,,"This subcategory excludes:
- provision services of linen by laundries, see 96.01.19",772914
77.29.15,"Rental and leasing services of textiles, clothing and footwear",,"This subcategory excludes:
- provision services of work uniforms and related items by laundries, see 96.01.1",772915
77.29.16,Rental and leasing services of do-it-yourself machinery and equipment,"This subcategory includes:
- rental, leasing or hiring services of lawnmowers, tools for repairs etc., without operator",,772916
77.29.19,Rental and leasing services of other personal and household goods n.e.c.,"This subcategory includes:
- rental and leasing services of:
  • books, journals and magazines
  • cameras, photo equipment, binoculars and other optical goods
  • flowers and plants
  • jewellery
  • watches and clocks etc.
- rental, leasing or hiring services of medical equipment (crutches) and paramedical equipment","This subcategory excludes:
- rental and leasing services of cars, trucks, trailers and recreational vehicles without driver, see 77.1
- rental and leasing services of recreational and sports goods, see 77.21.10
- rental and leasing services of video tapes and disks, see 77.22.10
- rental and leasing services of musical instruments, see 77.29.13
- rental and leasing services of household linen, see 77.29.14
- rental and leasing services of textiles, clothing and footwear, see 77.29.15
- rental and leasing services of do-it-yourself machinery and equipment, see 77.29.16
- rental and leasing services of motorcycles, caravans and campers without driver, see 77.39.13",772919
77.3,"Rental and leasing services of other machinery, equipment and tangible goods",,,773
77.31,Rental and leasing services of agricultural machinery and equipment,,,7731
77.31.1,Rental and leasing services of agricultural machinery and equipment,,,77311
77.31.10,Rental and leasing services of agricultural machinery and equipment,"This subcategory includes:
- rental, leasing or hiring services of agricultural and forestry machinery and equipment without operator, i.e. products produced by class 28.30, such as tractors and implements, seed and seedling planters, harvesting, cropping and sorting machinery etc.","This subcategory excludes:
- rental, leasing or hiring services concerning agricultural and forestry machinery and equipment with operator, see 01.61.10, 01.62.10, 02.40.10
- rental, leasing or hiring services of lawnmowers, see 77.29.16",773110
77.32,Rental and leasing services of construction and civil engineering machinery and equipment,,,7732
77.32.1,Rental and leasing services of construction and civil engineering machinery and equipment,,,77321
77.32.10,Rental and leasing services of construction and civil engineering machinery and equipment,"This subcategory includes:
- rental, leasing or hiring services of construction and civil engineering machinery and equipment without operator
- rental, leasing or hiring services concerning tractors for construction and earth moving purposes, road graders, steamrollers, bulldozers, excavating machinery, front-end loaders, scaffolding without erection and dismantling, site huts etc.","This subcategory excludes:
- rental, leasing or hiring services of construction machinery and equipment with operator, see section F",773210
77.33,Rental and leasing services of office machinery and equipment (including computers),,,7733
77.33.1,Rental and leasing services of office machinery and equipment (including computers),,,77331
77.33.11,Rental and leasing services of office machinery and equipment (excluding computers),"This subcategory includes:
- rental, leasing or hiring services of all kinds of office machinery and equipment without operator, such as:
  • photocopiers
  • typewriters and word processors
  • accounting machinery and equipment such as electronic calculators, cash registers and other machines incorporating a calculating device
- rental, leasing or hiring services of office furniture, safes and the like","This subcategory excludes:
- rental and leasing services of computers without operator, see 77.33.12
- rental, leasing or hiring services of telephone and fax equipment, see 77.39.14",773311
77.33.12,Rental and leasing services of computers,"This subcategory includes:
- rental, leasing or hiring services of computers and peripheral equipment without operator, such as electronic data processors, central processing units, peripheral units and magnetic or optical readers","This subcategory excludes:
- rental and leasing services of computers with operator, see 63.11",773312
77.34,Rental and leasing services of water transport equipment,,,7734
77.34.1,Rental and leasing services of water transport equipment,,,77341
77.34.10,Rental and leasing services of water transport equipment,"This subcategory includes:
- rental, leasing or hiring services of boats, ships and hovercraft without operator, primarily designed for the conveyance of passengers and freight","This subcategory excludes:
- rental, leasing or hiring services of vessels for sea and coastal water transport with operator, see 50.10.20 for passenger vessels and 50.20.21 for freight vessels
- rental, leasing or hiring services of inland water vessels with operator, see 50.30.20 for passenger vessels and 50.40.21 for freight vessels
- rental, leasing or hiring services of pleasure boats, see 77.21.10",773410
77.35,Rental and leasing services of air transport equipment,,,7735
77.35.1,Rental and leasing services of air transport equipment,,,77351
77.35.10,Rental and leasing services of air transport equipment,"This subcategory includes:
- rental, leasing or hiring services of air transport equipment (e.g., helicopters, airplanes, hot air balloons) without operator","This subcategory excludes:
- rental, leasing or hiring services of air transport equipment with operator, see 51.10.20
- rental, leasing or hiring services of gliders and hang gliders, see 77.21.10",773510
77.39,"Rental and leasing services of other machinery, equipment and tangible goods n.e.c.",,,7739
77.39.1,"Rental and leasing services of other machinery, equipment and tangible goods n.e.c.",,,77391
77.39.11,Rental and leasing services of railroad vehicles,"This subcategory includes:
- rental and non-financial leasing services of commercial rail transportation equipment, without operator, such as:
  • locomotives and other rolling stock, subway cars, light rail equipment and streetcars

The leases in this product are those which are not structured to provide financing to the lessee. The rental and leasing service may include maintenance and repair services and insurance, damage waivers and warranties.","This subcategory excludes:
- providing loans to vendors and dealers to finance their inventories, see 64.19.25, 64.92.15
- providing leases which are structured to provide financing to the lessee, see 64.91.10
- insurance and damage waiver services sold separately, see 65.12.31
- maintenance and repair services of railroad transport equipment sold separately, see 33.17.11",773911
77.39.12,Rental and leasing services of containers,"This subcategory includes:
- rental and leasing of intermodal containers",,773912
77.39.13,"Rental and leasing services of motorcycles, caravans and campers","This subcategory includes:
- rental, leasing or hiring services concerning motorcycles, caravans and campers without drivers","This subcategory excludes:
- rental, leasing or hiring services of public-transport-type passenger vehicles with operator, see 49.39.31
- rental, leasing or hiring services of bicycles, skis, see 77.21.10",773913
77.39.14,Rental and leasing services of telecommunications equipment,"This subcategory includes:
- rental, leasing or hiring services of telecommunications equipment without operator:
  • commercial radio, television and telecommunications equipment
  • telephones, fax machines, pagers and cellular telephones",,773914
77.39.19,Rental and leasing services of other machinery and equipment without operator and tangible goods n.e.c.,"This subcategory includes:
- rental, leasing or hiring services concerning all kinds of machinery, whether or not electrical, except personal or household goods, generally used as capital goods by industry, without operator, such as:
  • engines and turbines
  • machine tools
  • mining and oil field equipment
  • coin-operated gambling machines
  • exhibition material
  • motion picture production equipment
  • professional, scientific measuring and control apparatus
  • other commercial and industrial machinery","This subcategory excludes:
- rental, leasing or hiring services concerning agricultural and forestry machinery and equipment without operator, see 77.31.10
- rental, leasing or hiring services concerning construction and civil engineering machinery and equipment without operator, see 77.32.10
- rental, leasing or hiring services concerning office machinery, furniture and equipment without operator, see 77.33.11
- rental, leasing or hiring services concerning computers, without operator, see 77.33.12",773919
77.4,"Licensing services for the right to use intellectual property and similar products, except copyrighted works",,,774
77.40,"Licensing services for the right to use intellectual property and similar products, except copyrighted works",,,7740
77.40.1,"Licensing services for the right to use intellectual property and similar products, except copyrighted works","This category includes
- permitting, granting or otherwise authorising the use of intellectual property products and similar products 

This covers rights to exploit these products, such as licensing to third parties; using patented designs in production processes to produce new goods and so on.

Limited end user licenses, which are sold as part of a product (e.g. packaged software, books) are not included here.","This category excludes: 
- licensing services for the copyrighted works (books, films, music, software, computer games), see corresponding subcategories in 58, 59
- drafting, certification and legal services concerning intellectual property products, see 69.10.15
- management services for rights to industrial property (patents, licences, trademarks, franchises etc.), see 74.90.20
- management services for copyrights and their revenues, except for motion picture and artistic rights, see 74.90.20",77401
77.40.11,Licensing services for the right to use research and development products,"This subcategory includes:
- licensing services for the right to use the outcome of research and development activities, i.e. inventions, such as constitutions of matter, processes, mechanisms, electrical and electronic circuits and devices, pharmaceutical formulations and new varieties of living things produced by artifice",,774011
77.40.12,Licensing services for the right to use trademarks and franchises,"This subcategory includes:
- licensing services for the right to use trademarks and to operate franchises in respect of other non-produced assets",,774012
77.40.13,Licensing services for the right to use mineral exploration and evaluation,"This subcategory includes:
- licensing services for the right to use mineral exploration and evaluation information, such as mineral exploration for petroleum, natural gas and non-petroleum deposits",,774013
77.40.14,Trademarks and franchises,"This subcategory includes:
- original trademarks and franchises, i.e. the legally registered ownership of a certain brand name

These products are produced on own account with the intent of deriving benefits from allowing others to use these trademarks or franchises.","This subcategory excludes:
- advisory services for the organisation of marketing channels (including franchises), see 70.22.13
- research and development work leading to a product or concept that is being trademarked, see division 72
- management services for rights to trademarks and franchises, see 74.90.20
- licensing services for the right to use trademarks and franchises, see 77.40.12",774014
77.40.19,"Licensing services for the right to use other intellectual property and similar products, except copyrighted works","This subcategory includes:
- licensing services for the right to use other kinds of intellectual property products such as architectural and engineering plans, industrial designs etc.","This subcategory excludes:
- licensing services for the right to use compilations of facts/information (databases), see 58.12.30",774019
78,Employment services,,,78
78.1,Services provided by employment placement agencies,,,781
78.10,Services provided by employment placement agencies,,,7810
78.10.1,Services provided by employment placement agencies,,,78101
78.10.11,Executive search services,"This subcategory includes:
- specialised search and recruitment services limited to filling highly paid executive, senior manager, and professional positions, according to client specifications. Included are the services of:
  • conducting detailed interviews with the client organisation's management team 
  • developing job profiles, conducting original research and advertising to locate potential job candidates 
  • screening possible candidates, preparing, presenting, and discussing a confidential list of highly qualified applicants with the client 
  • making interview arrangements, negotiating compensation, and providing post-hire follow-up
The prospective employee/client makes the decision as to which candidate to hire. The fee for the services provided is charged whether or not the candidate is hired. This service is also known as retained search.",,781011
78.10.12,"Permanent placement services, other than executive search services","This subcategory includes:
- testing, interviewing, reference checking, evaluation and counselling of prospective employees
- recruiting, selecting and referring candidates to the client to fill positions on a permanent (indeterminate) basis

The services may be procured by the potential employer or by the prospective employee. The candidate is selected and hired by the prospective employee. The placement firm is paid on a contingency basis, i.e. only for successful placement of a candidate. This subcategory includes permanent placement services for a complete range of occupations from low-level employees to management employees, including executives, except those recruited through executive/retained search, and for domestic or international job placements.","This subcategory excludes:
- services of personal theatrical or artistic agents or agencies, see 74.90.20",781012
78.2,Temporary employment agency services,,,782
78.20,Temporary employment agency services,,,7820
78.20.1,Temporary employment agency services,"This category includes:
- staffing services for the supply of personnel for temporary work assignments 

The temporary staffing firm hires its own employees and assigns/supplies them to clients to support or supplement the client's workforce in work situations such as employee absences, temporary skill shortages, seasonal workloads, and special assignments and projects. The employees are on the payroll of the temporary staffing firm which is legally responsible for their actions, but when working they are under the direct supervision of the client. The temporary staffing firm specifies the pay, benefits etc. of the employee.",,78201
78.20.11,Temporary employment agency services for the supply of computer and telecommunications personnel,"This subcategory includes:
- temporary staffing services for the supply of computer and telecommunications personnel such as IT and telecommunications systems support personnel, software developers, data processing personnel etc.",,782011
78.20.12,Temporary employment agency services for the supply of other office support personnel,"This subcategory includes:
- temporary staffing services for the supply of other office support personnel such as secretaries, clerks, book-keepers, typists etc.",,782012
78.20.13,Temporary employment agency services for the supply of commercial and trade personnel,"This subcategory includes:
- temporary staffing services for the supply of commercial and trade personnel",,782013
78.20.14,"Temporary employment agency services for the supply of transport, warehousing, logistics or industrial workers","This subcategory includes:
- temporary staffing services for the supply of transport, warehousing, logistics or industrial workers such as construction workers, maintenance workers, drivers, machinists, assemblers, machine operators, labourers, movers, shippers etc.",,782014
78.20.15,Temporary employment agency services for the supply of hotels and restaurants personnel,"This subcategory includes:
- temporary staffing services for the supply of hotels and restaurants personnel such as cooks, waiters, hotel receptionists",,782015
78.20.16,Temporary employment agency services for the supply of medical personnel,,,782016
78.20.19,Temporary employment agency services for the supply of other personnel,"This subcategory includes:
- temporary staffing services for the supply of teachers, executives and other personnel n.e.c.",,782019
78.3,Other human resources provision services,,,783
78.30,Other human resources provision services,,"This class excludes:
- provision services of human resources functions together with supervision or running of the business, see the class in the respective economic activity of that business
- provision services of only one of human resources functions, see the class in the respective economic activity of that function",7830
78.30.1,Other human resources provision services,"This category includes:
- services for the supply of personnel for extended work assignments

Under the terms of this arrangement, the client may recruit the person or persons hired by the staffing firm and assigned to their place of work, or transfer a portion of their existing workforce to the staffing firm. Long-term employees are placed on the payroll of the staffing firm, which is legally responsible for their actions, but when working they are supervised by the client. This service includes labour leasing, staff leasing, employee leasing, extended employee staffing and payrolling.",,78301
78.30.11,Other human resources provision services for computer and telecommunications personnel,"This subcategory includes:
- staffing and management services for the supply of computer and telecommunications personnel such as IT and telecommunications systems support personnel, software developers, data processing personnel etc.",,783011
78.30.12,Other human resources provision services for other office support personnel,"This subcategory includes:
- staffing and management services for the supply of other office support personnel such as secretaries, clerks, book-keepers, typists etc.",,783012
78.30.13,Other human resources provision services for commercial and trade personnel,"This subcategory includes:
- staffing and management services for the supply of commercial and trade personnel",,783013
78.30.14,"Other human resources provision services for transport, warehousing, logistics or industrial personnel","This subcategory includes:
- staffing and management services for the supply of transport, warehousing, logistics or industrial workers such as construction workers, maintenance workers, drivers, machinists, assemblers, machine operators, labourers, movers, shippers etc.",,783014
78.30.15,Other human resources provision services for hotels and restaurants personnel,"This subcategory includes:
- staffing and management services for the supply of hotels and restaurants personnel such as cooks, waiters, hotel receptionists etc.",,783015
78.30.16,Other human resources provision services for medical personnel,,,783016
78.30.19,Other human resources provision services for personnel n.e.c.,"This subcategory includes:
- staffing and management services for the supply of teachers, executives and other personnel n.e.c.",,783019
79,"Travel agency, tour operator and other reservation services and related services",,,79
79.1,Travel agency and tour operator services,,,791
79.11,Travel agency services,,,7911
79.11.1,Travel agency services for transport reservations,"This category includes:
- services related to sales of transportation and related services

These services include obtaining a client's requirements, advising on alternatives, assisting in the client's choice and may include issuance of tickets on behalf of the service provider. They are often provided in person, by telephone or over the Internet. Respective reselling services are also included. The reservations can be for domestic and international transport.",,79111
79.11.11,Reservation services for airlines,"This subcategory includes:
- arranging reservations for airline tickets

These services include obtaining a client's requirements, advising on alternatives, assisting in the client's choice and may include issuance of airline tickets on behalf of the service provider. They are often provided in person, by telephone or over the Internet. Respective reselling services are also included. The reservations can be for domestic and international transport.",,791111
79.11.12,Reservation services for railways,"This subcategory includes:
- arranging reservations for rail seats

These services include obtaining a client's requirements, advising on alternatives, assisting in the client's choice and may include issuance of railway tickets on behalf of the service provider. They are often provided in person, by telephone or over the Internet. Respective reselling services are also included. The reservations can be for domestic and international transport.",,791112
79.11.13,Reservation services for buses,"This subcategory includes:
- reservation services for bus transportation

These services include obtaining a client's requirements, advising on alternatives, assisting in the client's choice and may include issuance of bus tickets on behalf of the service provider. They are often provided in person, by telephone or over the Internet. Respective reselling services are also included. The reservations can be for domestic and international transport.",,791113
79.11.14,Reservation services for vehicle rental,"This subcategory includes:
- arranging reservations for rental cars

These services include obtaining a client's requirements, advising on alternatives, assisting in the client's choice. They are often provided in person, by telephone or over the Internet. Respective reselling services are also included. The reservations can be for domestic and international transport.",,791114
79.11.19,Other travel agency services for transport reservations,"This subcategory includes arranging reservations for other services n.e.c., such as:
- reservation services for ferry transportation
- reservation services for airport shuttle transportation
- other transportation reservation services n.e.c.

These services include obtaining a client's requirements, advising on alternatives, assisting in the client's choice and may include issuance of tickets on behalf of the service provider. They are often provided in person, by telephone or over the Internet. Respective reselling services are also included. The reservations can be for domestic and international transport.",,791119
79.11.2,"Travel agency services for reservation of accommodation, cruises and package tours",,,79112
79.11.21,Reservation services for accommodation,"This subcategory includes:
- arranging reservations for accommodation services for:
  • domestic accommodation reservation services
  • international accommodation reservation services
- direct exchange services for other owners of residential property such as homes or apartments/flats",,791121
79.11.22,Reservation services for cruises,"This subcategory includes: 
- arranging reservations for cruise bookings for:
  • cruises of one day or less
  • cruises of more than one day",,791122
79.11.23,Reservation services for package tours,"This subcategory includes:
- arranging reservations for package tours:
  • domestic package tours
  • international package tours",,791123
79.12,Tour operator services,,,7912
79.12.1,Tour operator services,,,79121
79.12.11,Tour operator services for arranging and assembling tours,"This subcategory includes:
- arranging, assembling, and marketing package tours:
  • pre-packaged tours, domestic and international
  • custom packaged tours for groups, domestic and international

Such a package usually includes buying and reselling passenger and baggage transportation, accommodation, food and sightseeing services. The resulting package tours may be sold to individuals or at wholesale to travel agents or other tour operators.",,791211
79.12.12,Tour managers services,"This subcategory includes:
- services of own account tour managers",,791212
79.9,Other reservation services and related services,,,799
79.90,Other reservation services and related services,,"This class excludes:
- travel agency services, see 79.11
- tour operator and tour manager services, see 79.12.1",7990
79.90.1,Tourism promotion and visitor information services,,,79901
79.90.11,Tourism promotion services,"This subcategory includes:
- promotion of tourism for countries, regions or communities",,799011
79.90.12,Visitor information services,"This subcategory includes:
- provision of information to visitors or potential visitors regarding destinations, preparing brochures etc.",,799012
79.90.2,Tourist guide services,,,79902
79.90.20,Tourist guide services,"This subcategory includes: 
- tourist guide services by tourist guide agencies and own-account tourist guides","This subcategory excludes: 
- services of interpreters, see 74.30.12 
- services of fishing, hunting and mountain guides, see 93.19.13",799020
79.90.3,Other reservation services n.e.c.,,,79903
79.90.31,Time-share exchange services,"This subcategory includes:
- exchange and reservation services (often based on points) for time-share owners",,799031
79.90.32,"Reservation services for convention centres, congress centres and exhibit halls",,"This subcategory excludes: 
- organisation and management of conventions and conferences, see 82.30.11",799032
79.90.39,"Reservation services for event tickets, entertainment and recreational services and other reservation services n.e.c.","This subcategory includes: 
- arranging reservations for attendance at events, such as theatre performances, concerts or sporting events",,799039
80,Security and investigation services,,,80
80.1,Private security services,,,801
80.10,Private security services,,,8010
80.10.1,Private security services,,,80101
80.10.11,Armoured car services,"This subcategory includes:
- services consisting of providing an armoured car to pick up and deliver money, receipts or other valuable items with hired personnel to directly protect property while in transit:
  • bank collection and deposit services
  • securities transfers services",,801011
80.10.12,Guard services,"This subcategory includes:
- services consisting of providing protective services through hired personnel to ensure the safety of people or private, industrial and commercial properties by guarding them against fire, theft, vandalism or illegal entry:
  • security patrol services
  • security guard services
  • bodyguard services
  • watchdog services
  • parking control services
  • access control services","This subcategory excludes:
- public order and safety services, see 84.24.1",801012
80.10.19,Other security services,"This subcategory includes:
- training of guard dogs
- polygraph services
- fingerprinting services
- security shredding of information on any media",,801019
80.2,Security systems services,,,802
80.20,Security systems services,,,8020
80.20.1,Security systems services,,,80201
80.20.10,Security systems services,"This subcategory includes:
- services consisting of monitoring and maintaining security systems devices, such as burglar and fire alarms, by receiving alarm signals, confirming or checking that all systems are properly functioning, and dispatching police officers, fire department or other designated parties","This subcategory excludes:
- installation services of security systems, such as burglar and fire alarms, without later monitoring, see 43.21.10
- selling security systems, mechanical or electronic locking devices, safes and security vaults, without monitoring, installation or maintenance services, see 47.00.59
- security consulting as a stand-alone service, see 74.90.15
- providing key duplication services, see 95.29.19",802010
80.3,Investigation services,,,803
80.30,Investigation services,,,8030
80.30.1,Investigation services,,,80301
80.30.10,Investigation services,"This subcategory includes investigation and detective services such as:
- services consisting of investigating cases submitted by the client, relating to crimes, theft, fraud, shoplifting, dishonesty, missing persons, domestic relations and other lawful or unlawful practices
- internal and undercover investigation
- shoplifting protection services","This subcategory excludes:
- credit investigation services, see 82.91.11",803010
81,Services to buildings and landscape,,,81
81.1,Combined facilities support services,,,811
81.10,Combined facilities support services,,,8110
81.10.1,Combined facilities support services,,,81101
81.10.10,Combined facilities support services,"This subcategory includes:
- performing a combination of support services within a client's facilities, such as general interior cleaning, maintenance, trash disposal, guard and security, mail routing, reception, laundry etc.","This subcategory excludes:
- provision services of only one of the support services (e.g. general interior cleaning services), see the appropriate class according to the service provided
- provision services of management and operating staff for the complete operation of a client's establishment, such as a hotel, restaurant, mine, or hospital, see the class of the unit operated",811010
81.2,Cleaning services,,,812
81.21,General cleaning services of buildings,,,8121
81.21.1,General cleaning services of buildings,,,81211
81.21.11,General home cleaning services,"This subcategory includes:
- housework for households","This subcategory excludes:
- specialised interior cleaning services, such as chimney cleaning, cleaning of fireplaces, stoves, furnaces, incinerators, boilers, ventilation ducts, exhaust units, see 81.22.1",812111
81.21.12,Other general cleaning services of buildings,"This subcategory includes:
- services consisting of cleaning and maintaining dwellings or commercial, administrative and industrial buildings:
  • floor cleaning and waxing
  • interior wall cleaning
  • furniture polishing
  • other janitorial maintenance services, including minor repairs","This subcategory excludes:
- everyday housework for households, see 81.21.11
- specialised interior cleaning services, such as chimney cleaning, cleaning of fireplaces, stoves, furnaces, incinerators, boilers, ventilation ducts, exhaust units, see 81.22.1",812112
81.22,Other building and industrial cleaning services,,,8122
81.22.1,Industrial cleaning services,,,81221
81.22.11,Window cleaning services,"This subcategory includes:
- services consisting of cleaning windows in dwellings and other buildings. Included here are cleaning services for exterior windows using swing stages.",,812211
81.22.12,Specialised cleaning services,"This subcategory includes:
- cleaning services for computer rooms and the like
- cleaning services for industrial machinery
- specialised cleaning services for reservoirs and tanks, these being parts of industrial sites
- sterilisation services of objects or premises (operating rooms)
- exterior cleaning services of buildings of all types, including offices, factories, shops, institutions and other business and professional premises and multiunit residential buildings
- other building and industrial cleaning services n.e.c.","This subcategory excludes:
- cleaning services for agricultural premises (hen houses, piggeries etc.), see 01.62.10
- maintenance services for central heating installations, see 43.22.12
- building exterior cleaning services when associated with building completion, see 43.39.19
- furnace and chimney cleaning services, see 81.22.13
- cleaning of carpets, upholstery, fabric, wall hangings etc., see 96.01.19",812212
81.22.13,Furnace and chimney cleaning services,,"This subcategory excludes:
- maintenance services for central heating installations, see 43.22.12",812213
81.29,Other cleaning services,,,8129
81.29.1,Other cleaning services,,,81291
81.29.11,Disinfecting and exterminating services,"This subcategory includes:
- disinfecting dwellings and other buildings
- disinfecting vehicles, e.g., buses, trains, boats, planes
- exterminating insects, rodents and other pests
- fumigation services and pest control services","This subcategory excludes:
- pest control services (including rabbits) in connection with agriculture, see 01.61.10
- cleaning of agricultural premises (hen houses, piggeries etc.), see 01.62.10
- impregnation of timber services, see 16.10.91
- asbestos, lead etc. abatement in buildings, see 39.00.14",812911
81.29.12,Sweeping and snow removal services,"This subcategory includes:
- runway vacuuming services
- street sweeping and cleaning services
- gritting and salting of roads
- snow ploughing and removal",,812912
81.29.13,Other sanitation services,"This subcategory includes:
- beach cleaning services","This subcategory excludes:
- pest control services (including rabbits) in connection with agriculture, see 01.61.10
- cleaning services of oil spills and other pollutions in coastal areas, see 39.00
- disinfection and extermination services for buildings and other non-agricultural structures, see 81.29.11",812913
81.29.19,Other cleaning services n.e.c.,"This subcategory includes:
- non-specialised cleaning services of: buses, underground and other trains, planes, ships and other transport equipment
- bottle cleaning services
- swimming pool cleaning and maintenance services
- cleaning services of the inside of road and sea tankers
- other cleaning services n.e.c.","This subcategory excludes:
- cleaning of agricultural premises (hen houses, piggeries etc.), see 01.62.10
- remediation and clean-up services, see 39.00
- building exterior cleaning services when associated with building completion, see 43.39.19
- car cleaning services, see 45.20.30
- cleaning of carpets, upholstery, fabric, wall hangings etc., see 96.01.19",812919
81.3,Landscape services,,,813
81.30,Landscape services,,,8130
81.30.1,Landscape services,,,81301
81.30.11,Home garden maintenance,"This subcategory includes:
- planting, care and maintenance services of parks and gardens for households","This subcategory excludes:
- commercial production and planting services for commercial production of plants, trees, see divisions 01, 02
- tree nursery and forest tree nursery services, see 01.30.10, 02.10.20
- construction works for landscaping purposes, see section F
- landscape design and architecture services, see 71.11.4",813011
81.30.12,Other landscape services,"This subcategory includes:
- planting, care and maintenance services of:
  • parks and gardens for:
    • private and public housing
    • public and semi-public buildings (schools, hospitals, administrative buildings, church buildings etc.)
    • municipal grounds (parks, green areas, cemeteries etc.)
    • highway greenery (roads, train lines and tramlines, waterways, ports)
    • industrial and commercial buildings
  • greenery for:
    • buildings (roof gardens, façade greenery, indoor gardens etc.)
    • sports grounds (football fields, golf courses etc.), play grounds, lawns for sunbathing and other recreational parks
    • stationary and flowing water (basins, alternating wet areas, ponds, swimming pools, ditches, watercourses, plant sewage systems)
- replanting services of trees, arboriculture and tree surgery for non-agricultural plants
- planting and landscaping services for protection against noise, wind, erosion, visibility and dazzling
- other landscaping services for non-agricultural or non-forestry land: renaturalisation, recultivation, retention areas, melioration, anti-flood basins etc.","This subcategory excludes:
- commercial production and planting services for commercial production of plants, trees, see divisions 01, 02
- tree nursery and forest tree nursery services, see 01.30.10, 02.10.20
- maintenance services of agricultural land in order to keep it in good agricultural and ecological condition, see 01.61.10
- construction works for landscaping purposes, see section F
- landscape design and architecture services, see 71.11.4
- planting, care and maintenance services of home gardens, see 81.30.11",813012
82,"Office administrative, office support and other business support services",,,82
82.1,Office administrative and support services,,,821
82.11,Combined office administrative services,,,8211
82.11.1,Combined office administrative services,,,82111
82.11.10,Combined office administrative services,"This subcategory includes:
- the provision of a combination of day to day office administrative services, such as reception, financial planning, billing and record keeping, personnel and mail services etc. for others on a contract or fee basis","This subcategory excludes:
- the provision of operating staff to carry out the complete operations of a business, see the appropriate class according to the business they perform
- the provision of only one particular service mentioned here, see the appropriate class according to the service provided",821110
82.19,"Photocopying, document preparation and other specialised office support services",,,8219
82.19.1,"Photocopying, document preparation and other specialised office support services",,,82191
82.19.11,Duplicating services,"This subcategory includes:
- blue-printing, photocopying, mimeographing, photostatting and other duplication services other than printing","This subcategory excludes:
- printing services of documents (offset printing, quick printing etc.), see 18.12.19",821911
82.19.12,Mailing list compilation and mailing services,"This subcategory includes:
- services consisting of compiling and selling the use of lists of names and addresses from telephone directories and other sources
- services consisting of sending materials (e.g. advertising material, information material or any other material) by envelope addressing, stuffing, sealing, metering and mailing","This subcategory excludes:
- courier services, see 53.20.1
- database services, see 63.11.1
- compilation services of facts and information, see 63.99.10
- original compilations of mailing lists, see 63.99.20
- delivery services of advertising material, see 73.11.19",821912
82.19.13,Document preparation and other specialised office support services,"This subcategory includes:
- document preparation
- document editing or proofreading
- typing, word processing, or desktop publishing
- secretarial support services
- transcription of documents, and other secretarial services
- letter or resume writing
- provision of mailbox rental 
- word processing services
- other document copying services without also providing printing services (i.e. offset printing, quick printing, digital printing, prepress services)","This subcategory excludes:
- pre-press services, see 18.13.10
- specialised stenotype services such as court reporting, see 82.99.11
- public stenography services, see 82.99.11",821913
82.2,Call centre services,,,822
82.20,Call centre services,,,8220
82.20.1,Call centre services,,,82201
82.20.10,Call centre services,"This subcategory includes:
- taking orders for clients by telephone
- soliciting contribution or providing information for clients by telephone
- telemarketing","This subcategory excludes:
- sales promotion services, if no orders are received, see 73.11.19
- market research services, see 73.20.1
- public opinion polling services, see 73.20.20",822010
82.3,Convention and trade show organisation services,,,823
82.30,Convention and trade show organisation services,,,8230
82.30.1,Convention and trade show organisation services,,,82301
82.30.11,Convention organisation services,"This subcategory includes:
- organisation and management of conventions and congresses and provision of convention assistance and support services, with or without own staff, including components such as:
  • advice and consultancy services with respect to all aspects of the organisation of conventions, including defining objectives, financing, e.g. through sponsorship, exhibitions, loans and registration fees, estimating income and expenditure budgets and other financial matters 
  • assistance in choosing and locating space, venue research, feasibility and negotiation
  • marketing and public relations for the convention or congress, speaker liaison
  • organisation or provision of secretariat and office facilities and staff for conference registration, conference administration, conference documentation and abstract handling, translation of documents etc.
  • organisation or supply of simultaneous interpretation and other on-site services
  • supply of registration processing systems, electronic information and design
  • supply and setting up of equipment such as audiovisual equipment associated with the organisation of the event
  • organisation or provision of accommodation booking service including negotiating group discounts, delegate transfers and on-site transportation services, food and beverage arrangements, and tour programmes

Payment for these services can be through fees assessed to organisers and exhibitors, as well as entry fees for visitors.",,823011
82.30.12,Trade show organisation services,"This subcategory includes:
- organisation and management services of trade shows and trade fairs and provision of assistance and support services, including components such as:
  • advice and consultancy services with respect to all aspects of the organisation of trade shows and trade fairs, including defining objectives, financing, e.g. through sponsorship, exhibitions, loans and registration fees, estimating income and expenditure budgets and other financial matters 
  • assistance in choosing and locating space, venue research, feasibility and negotiation
  • marketing and public relations for the trade show or trade fair
  • organisation or provision of secretariat and office facilities and staff for trade show or trade fair registration, administration, documentation, translation of documents etc.
  • organisation or supply of other on-site services
  • supply of registration processing systems, electronic information and design
  • supply and setting up of equipment such as audiovisual equipment associated with the organisation of the event
  • organisation or provision of accommodation booking service including negotiating group discounts, on-site transportation services, food and beverage arrangements",,823012
82.9,Business support services n.e.c.,,,829
82.91,Collection agency and credit bureau services,,,8291
82.91.1,Collection agency and credit bureau services,,,82911
82.91.11,Credit reporting services,"This subcategory includes:
- services consisting in the reporting of credit ratings of persons and businesses
- evaluation services of the financial status and credit experience of prospective customers, loan applicants etc.
- credit investigation services",,829111
82.91.12,Collection agency services,"This subcategory includes:
- services consisting in the collection of accounts, cheques, contracts or notes and the remittance of the money to the client
- collection services of regular accounts (e.g. utility bills) and recovery services of delinquent accounts
- outright purchase of delinquent accounts and debts and subsequent recovery",,829112
82.92,Packaging services,,,8292
82.92.1,Packaging services,,,82921
82.92.10,Packaging services,"This subcategory includes:
- services consisting of packaging goods for others, such as food products, pharmaceuticals, household cleaners, toilet preparations and hardware, using a variety of automated or manual packaging techniques, including blister forming and packaging, shrink or skin wrapping, form filling and sealing, pouch filling, bottling and aerosol packaging. This service may also include the labelling or imprinting of the package.
- parcel packing and gift wrapping
- coin and currency packing services
- bottling services of liquids, including beverages and food","This subcategory excludes:
- solely printing information on packaging materials, see 18.12.16, 18.12.19
- packing and crating services incidental to transport, see 52.29.20
- package design services, see 74.10.19
- packaging services that include processing of client owned materials into a different product (e.g., mixing water and concentrate to produce soft drinks, cooking fish prior to canning, blending creams and colouring materials into cosmetics), see sub-contracted operations as part of manufacturing in section C",829210
82.99,Other business support services n.e.c.,,,8299
82.99.1,Other business support services n.e.c.,,,82991
82.99.11,Verbatim reporting and stenotype recording services,"This subcategory includes:
- specialised stenotype services such as court reporting
- public stenography services",,829911
82.99.12,Telephone based support services,"This subcategory includes:
- telephone answering services
- telephone wake-up services","This subcategory excludes:
- automatised computer-based information services, see 63.99.10
- call centre services, see 82.20.10",829912
82.99.19,Other miscellaneous business support services n.e.c.,"This subcategory includes: 
- real-time (i.e. simultaneous) closed captioning of live television performances of meetings, conferences 
- address bar coding services
- bar code imprinting services
- fundraising organisation services on a contract or fee basis
- repossession services
- parking meter coin collection services
- issue of reduced-price coupons and gift stamps
- auctioning services other than in connection with legal procedures
- reading of heating, electric, gas and water meters
- data preparation services
- other business services n.e.c.","This subcategory excludes:
- captioning services other than simultaneous closed captioning, see 59.12.16
- services related to advertising and sales promotion, see 73.1
- document transcription services, see 82.19.13",829919
84,Public administration and defence services; compulsory social security services,,,84
84.1,Administration services of the State and the economic and social policy of the community,,,841
84.11,General public administration services,,,8411
84.11.1,General (overall) public services,,,84111
84.11.11,Executive and legislative services,"This subcategory includes:
- executive and legislative administration services of central, regional and local bodies",,841111
84.11.12,Financial and fiscal services,"This subcategory includes:
- administrative and supervisory services related to financial and fiscal affairs, such as:
  • operational services for taxation schemes
  • duty and tax collection on goods
  • tax violation investigation services
- budget implementation and management services of public funds and public debt services",,841112
84.11.13,Overall economic and social planning and statistical services,"This subcategory includes:
- administrative and operational services related to overall economic and social planning
- services provided by planning and statistical offices undertaken at the different levels of government
- services by the other offices, bureaux or programme units which formulate, co-ordinate and frequently monitor the implementation of overall economic and social plans and programmes",,841113
84.11.14,Government services to fundamental research,"This subcategory includes:
- administrative services provided by offices, bureaux, programme units etc., for governmental activities in the funding or conduction of fundamental research into the natural sciences, the social sciences and humanities and fundamental multidisciplinary research","This subcategory excludes:
- administrative services for research and development policies intended to increase personal well-being and of associated funds, see 84.12.12
- administrative services for research and development policies intended to improve economic performance and competitiveness, see 84.13.1
- administrative services for defence-related research and development policies and of associated funds, see 84.22.1",841114
84.11.19,Other general (overall) public services,"This subcategory includes:
- administrative, operational and support services related to government (public) affairs that cannot be assigned to one of the four previous categories
- services provided by programme units dealing with non-self-governing and trust territory affairs
- services provided by programme units administering elections",,841119
84.11.2,Supporting services for the government,,,84112
84.11.21,General personnel services for the government,"This subcategory includes:
- public administrative and operational services for general personnel affairs, whether or not connected with a specific function
- services related to the development and implementation of general personnel policies and procedures, covering selection and promotion, rating methods, job descriptions, evaluation and classification, administration of civil service regulations and similar matters",,841121
84.11.29,Other supporting services for the government,"This subcategory includes:
- centralised public procurement and supply services","This subcategory excludes:
- operation services of government owned or occupied buildings, see 68.20.12, 68.32.13
- operation services of government archives, see 91.01.12",841129
84.12,"Administrative services for the regulation of health care, education, cultural services and other social services, excluding social security",,"This class excludes:
- compulsory social security services, see 84.30.1",8412
84.12.1,"Administrative services for the regulation of health care, education, cultural services and other social services excluding social security","This category includes:
- public administrative services of research and development policies and associated funds for these areas","This category excludes:
- compulsory social security services, see 84.30.1",84121
84.12.11,Administrative educational services,"This subcategory includes:
- public administrative services for different educational institutions
- management, operation, inspection and support services for all types of schools and other educational institutions
- public information services concerning the educational system in general, provided by government departments or special programme units","This subcategory excludes:
- educational support services, see 85.60.10",841211
84.12.12,Administrative health care services,"This subcategory includes:
- public administration services for all kinds of health and social services
- management, operation, inspection and support services for general and specialised medical or dental hospitals and clinics, plus nursing and convalescent home services
- administration, management, operation and support services in public health matters, such as blood bank operation services, disease detection services, prevention services, management of drug quality programmes, birth control services etc. 

These services are frequently provided by special teams or individual health professionals not connected with a hospital, clinic or practitioner.","This subcategory excludes:
- administration services for sickness, maternity or temporary disablement benefit schemes, see 84.30.11
- human health-related services, see division 86
- social work services, see 87.90",841212
84.12.13,Administrative housing and community amenity services,"This subcategory includes:
- public administrative services for housing and overall community development, water supply, sanitation and street lighting
- services related to the development, monitoring and evaluation of housing and housing standards (other than construction standards)
- administrative services for rent control and eligibility standards for state-subsidised housing
- administrative housing services for the general public or for people with special needs
- dissemination of public information about housing
- services provided by offices, bureaux, departments and programme units involved in developing and administering regulations concerning water supply
- public administrative services related to refuse collection and disposal, sewage system operation and street cleaning
- pollution standards, dissemination of information on pollution
- administrative services of environmental protection programmes","This subcategory excludes:
- sewage, refuse disposal and remediation, see divisions 37, 38, 39",841213
84.12.14,"Administrative recreational, cultural and religious services","This subcategory includes:
- support services for cultural facilities and individual artists as well as organisations engaged in promoting cultural activities, including distribution services of public grants to artists
- support services for national, regional or local festivities and for the maintenance and running of religious institutions
- sponsoring services of recreation and cultural activities","This subcategory excludes:
- museums and other cultural services, see division 91
- government operated library and archive services, see 91.01.1
- other recreational services, see 92.00, 93.21, 93.29
- sports facilities operation services, see 93.11.10
- sports events promotion and organisation services, see 93.12.10, 93.19.11",841214
84.13,Administrative services for more efficient operation of businesses,,,8413
84.13.1,Administrative services for more efficient operation of businesses,"This category includes:
- administrative services of research and development policies and associated funds in these sectors
- support and information services for the below-mentioned affairs","This category excludes:
- research and experimental development services, see division 72",84131
84.13.11,"Administrative agriculture-, forestry-, fishing- and hunting-related services","This subcategory includes:
- public administrative services related to:
  • agricultural land management
  • agrarian reform and land settlement
  • stabilisation of agrarian markets
  • veterinary affairs
  • pest control
  • forestry
  • fishing and hunting affairs
- administrative services provided by offices, bureaux and programme units concerning:
  • conservation of farmland
  • land reclamation
  • land improvement and expansion
  • supply of veterinary services to farms
  • eradication or control of pests, vermin, plant diseases or other destructive agents
  • crop inspection and grading
- administrative services concerning:
  • regulations governing forest operations
  • issuing of tree-felling licences
  • rationalisation of forest resources, exploitation
  • reforestation work
  • administrative services concerning the operation and support of game preserves and fish hatcheries
  • development and monitoring of regulations, including the licensing of fishing and hunting",,841311
84.13.12,Administrative fuel- and energy-related services,"This subcategory includes:
- administrative services provided by offices, bureaux and programme units concerning:
  • solid fuel, including regulations concerning their exploitation or conservation
  • petroleum and natural gas
  • mineral fuel
  • nuclear and non-commercial fuel, including such fuels as alcohol, wood and wood waste etc.",,841312
84.13.13,"Administrative mining- and mineral resources-, manufacturing- and construction-related services","This subcategory includes:
- administrative services provided by offices, bureaux and programme units concerning:
  • discovery, exploitation, conservation, marketing and other aspects of mineral production, including the development and monitoring of regulations concerning prospecting
  • mining and safety standards
  • services designed to develop, expand and improve the position of manufacturing establishments
  • services related to development and administration of regulations concerning building standards, issuing of occupation certificates, development and monitoring of regulations concerning safety on construction sites","This subcategory excludes:
- administrative services related to mineral fuel, see 84.13.12",841313
84.13.14,Administrative transport- and communications-related services,"This subcategory includes:
- public administrative services for road and water transport, railway and air transport and communications
- administrative services provided by offices, bureaux and programme units concerning:
  • planning, design, construction, maintenance and improvement of roads, highways and associated structures
  • road-beds and associated structures
  • water transport facilities; railways; airport runways, terminals, hangars, air navigation aids; other fixed structures and equipment associated with air transport
  • pipelines and other facilities
- supervision and regulation of such work and development and administration of operational regulations for all the above-mentioned means of transport and related equipment
- administrative services related to communications, i.e., postal, telephone, telegraph, cable and wireless communications systems and communications satellites
- services related to planning, development, functioning and improvement of communications systems
- services concerning the development and administration of regulations for these systems","This subcategory excludes:
- police traffic-control services on roads and waterways, see 84.24.11",841314
84.13.15,"Administrative services related to the distributive and catering trades, hotels and restaurants","This subcategory includes:
- public administrative services related to the distributive trades, storage and warehousing and hotels and restaurants
- administrative services provided by offices, bureaux and programme units concerning:
  • development and monitoring of regulations concerning wholesale and retail trade, consumer protection, price control and rationing schemes operating through retailers or wholesalers, storage and warehousing, hotel and restaurant operation
- administrative services concerning the design and construction of hotel and restaurant accommodation",,841315
84.13.16,Administrative services related to tourism affairs,"This subcategory includes:
- public administration services related to tourism and tourism promotion
- administrative services provided by offices, bureaux and programme units concerning:
  • advertising campaigns
  • dissemination of tourism information
  • other tourist support services","This subcategory excludes:
- operational services of tourist offices, see 79.90.12",841316
84.13.17,Administrative multipurpose development project services,"This subcategory includes:
- administrative services provided by offices, bureaux and programme units concerning: planning, design, construction, improvement and operation of multipurpose projects. Such projects typically consist of integrated facilities for power generation, flood control, irrigation, navigation and recreation.",,841317
84.13.18,"General administrative economic, commercial and labour affairs-related services","This subcategory includes:
- administrative services provided by offices, bureaux and programme units involving:
  • formulation of general economic policies
  • regulation or support of general economic activities, such as export and import trade as a whole, commodity and equity markets
  • overall income controls
  • general trade promotion activities
  • general regulation of monopolies and other restraints on trade and market entry
  • regulation, licensing and inspection of miscellaneous commercial sectors
- administrative services concerning the operation of such institutions as the patent, trademark and copyright offices, weather forecasting institutions, standardisation institutions
- administrative services concerning the formulation and implementation of general labour policies and regulations, such as labour conditions; the operation of labour exchanges; the implementation of national and regional development policy measures to reduce unemployment and to stimulate labour mobility",,841318
84.2,Provision of services to the community as a whole,,,842
84.21,Foreign affairs services,,,8421
84.21.1,Foreign affairs services,,"This category excludes:
- international disaster or conflict refugee services, see 88.99.19",84211
84.21.11,"Administrative external affairs-related services, diplomatic and consular services abroad","This subcategory includes:
- public administrative and operational services for ministries of foreign affairs and diplomatic and consular missions stationed abroad or at offices of international organisations
- administrative, operational and support services for information and cultural services intended for distribution beyond national boundaries, including libraries, reading rooms and reference services located abroad",,842111
84.21.12,Foreign economic aid-related services,"This subcategory includes:
- public administrative services for economic aid to developing countries, whether or not routed through international organisations
- administrative services provided by offices, bureaux and programme units for non-military aid programmes to developing countries
- provision of or support for technical assistance and training
- economic aid missions accredited to foreign governments",,842112
84.21.13,Foreign military aid-related services,"This subcategory includes:
- administrative services by offices, bureaux and programme units concerning military aid missions accredited to foreign governments or attached to international military organisations or alliances
- grants and loans for military aid
- contributions to international peacekeeping forces, including assignment of manpower",,842113
84.22,Defence services,,,8422
84.22.1,Defence services,"This category includes:
- administrative services of defence-related research and development policies and related funds",,84221
84.22.11,Military defence services,"This subcategory includes:
- public administrative services related to military defence
- administrative, operational and supervisory services for:
  • military defence and forces: land, sea, air and space defence forces
  • engineering, transport, communications
  • intelligence
  • material, personnel, and other non-combat forces and commands
  • reserve and auxiliary forces attached to the department of defence
- services related to the provision of equipment, structures, supplies etc., plus health services for military personnel in the field","This subcategory excludes:
- foreign military aid-related services, see 84.21.13
- administrative services for military tribunals, see 84.23.11
- educational services provided by military schools, colleges and academies, see the appropriate categories of 85.3, 85.4
- military hospital services, see 86.10.1",842211
84.22.12,Civil defence services,"This subcategory includes:
- administrative, operational and support services related to civil defence forces
- support services related to drawing up of contingency plans
- carrying out exercises involving civilian institutions and populations","This subcategory excludes:
- services related to the provision of supplies for domestic emergency use in case of peacetime disasters, see 84.24.19",842212
84.23,Justice and judicial services,,,8423
84.23.1,Justice and judicial services,,,84231
84.23.11,Law courts-related administrative services,"This subcategory includes:
- public administrative services for civil and criminal law courts, military tribunals and the judicial system
- legal representation and advisory services on behalf of the government or on behalf of others when provided by the government
- services related to sentencing and the interpretation of the law, including arbitration of civil suits
- legal rehabilitation services for prisoners wrongly convicted, e.g. restoration of one's good opinion/name/or rights that were lost on the basis of judgement of the court","This subcategory excludes:
- services related to advice and representation in civil, criminal and other cases, see 69.10.1",842311
84.23.12,Administrative services related to detention or rehabilitation of criminals,"This subcategory includes:
- public correctional services
- administrative and operational services related to prisons and other places for the incarceration and rehabilitation of criminals, such as prison farms, workhouses, reformatories and asylums","This subcategory excludes:
- education services provided by prison schools, see division 85
- prison hospital services, see 86.10.1",842312
84.24,Public order and safety services,,,8424
84.24.1,Public order and safety services,,"This category excludes:
- operation of police laboratories, see 71.20.19
- administrative and operation services of military armed forces, see 84.22.11
- administrative and operational services for fire fighting and fire prevention by regular and auxiliary fire brigades financed by public authorities, see 84.25.11
- combat of floods and other natural disasters, beach surveillance and rescue operations on open water and in mountains and similar activities carried out by fire brigades, see 84.25.19",84241
84.24.11,Police services,"This subcategory includes:
- administrative and operational services provided by regular and auxiliary police forces financed by public authorities, plus harbour police, border police, coast guards and other special police forces
- police services related to traffic regulation, registration of aliens and maintenance of police records",,842411
84.24.19,Other public order and safety affairs-related services,"This subcategory includes:
- services related to overall administration, regulation and support of activities for the promotion of public order and safety and the development of related overall policy
- services related to the provision of supplies for domestic emergency use in the event of peacetime disasters and information dissemination services for the above-mentioned affairs",,842419
84.25,Fire brigade services,,,8425
84.25.1,Fire brigade services,,,84251
84.25.11,Fire fighting and fire prevention services,"This subcategory includes:
- administrative and operational services for fire fighting and fire prevention by regular and auxiliary fire brigades
- marine fireboat services","This subcategory excludes:
- forestry fire protection and fire fighting services, see 02.40.10
- oil and gas field fire fighting services, see 09.10.11
- fire fighting and fire prevention services at airports provided by non-specialised units, see 52.23.19",842511
84.25.19,Other fire brigade services,"This subcategory includes:
- other services provided by fire brigades:
  • combat of floods and other natural disasters
  • beach surveillance and rescue operations on open water and in mountains
  • civil protection services provided by army or police forces","This subcategory excludes:
- combat of floods and other natural disasters, beach surveillance and rescue operations on open water and in mountains and similar activities carried out by police forces, see 84.24.11",842519
84.3,Compulsory social security services,,,843
84.30,Compulsory social security services,,,8430
84.30.1,Compulsory social security services,,"This category excludes:
- non-compulsory social security services, see division 65
- welfare and social work services (without accommodation), see 88.10, 88.9",84301
84.30.11,"Compulsory social security services concerning sickness, maternity or temporary disablement benefits","This subcategory includes:
- administrative and operational services related to social security, involving provision of benefits for loss of income due to sickness, childbirth or temporary disablement","This subcategory excludes:
- administration of health-care services, see 84.12.12",843011
84.30.12,"Compulsory social security services concerning government employee pension schemes; old-age, disability or survivors' benefits other than for government employees","This subcategory includes:
- public administrative services for government employee pension schemes and for old-age, disability or survivors' benefits other than for government employees
- administrative and operational services related to retirement, pension and disability schemes for government employees and their survivors, including government social assistance schemes to compensate for permanent loss of income due to partial or full disablement",,843012
84.30.13,Compulsory social security services concerning unemployment compensation benefits,"This subcategory includes:
- public administrative, operational and support services related to unemployment compensation schemes. Included are payments under social insurance or other government schemes to compensate individuals for loss of income due to unemployment",,843013
84.30.14,Compulsory social security services concerning family and child allowances,"This subcategory includes:
- public administrative, operational and support services related to income assistance for households and families with dependent children
- payments to families with dependent children whether or not an income recipient is part of the household
- payment to households on a per-child basis, regardless of needs","This subcategory excludes:
- maternity benefit services, see 84.30.11",843014
85,Education services,,,85
85.1,Pre-primary education services,,,851
85.10,Pre-primary education services,,,8510
85.10.1,Pre-primary education services,,,85101
85.10.10,Pre-primary education services,"This subcategory includes:
- education services usually provided by nursery schools, kindergartens, pre-schools, centres for early childhood education, centres for infant education or special sections attached to primary schools. 

Pre-primary education (ISCED Level 0) is defined as the initial stage of organised instruction designed primarily to introduce very young children to a school-type environment, that is, to provide a bridge between the home and a school-based atmosphere.","This subcategory excludes:
- day camps for children, see 55.30.12
- child day-care services, see 88.91.1",851010
85.2,Primary education services,,,852
85.20,Primary education services,,,8520
85.20.1,Primary education services,"This category includes:
- educational services provided at ISCED Level 1, which includes programmes designed to provide students with an initial basic education in reading, writing and mathematics along with an elementary understanding of other subjects such as history, geography, natural science, social science, art and music",,85201
85.20.11,On-line primary education services,,,852011
85.20.12,Other primary education services,,,852012
85.3,Secondary education services,"This group includes:
- educational services for secondary programmes that become increasingly specialised as a student moves from one level to the next. These programmes can be general or technical/vocational according to the following definitions:
  • general programmes: Covers education which is not designed explicitly to prepare participants for a specific class of occupations or trades or for entry into further vocational or technical education programmes.
  • technical/vocational: Covers education that prepares participants for direct entry, without further training, into specific occupations. Successful completion of such programmes leads to a labour-market relevant vocational qualification.",,853
85.31,General secondary education services,,,8531
85.31.1,General lower secondary education services,"This category includes:
- educational services at ISCED Level 2 generally aiming to complete the provision of basic skills and knowledge of the primary level, although teaching is typically more subject-focused, often employing more specialised teachers who conduct classes in their field of specialisation. 

These services cover education which is not designed explicitly to prepare participants for a specific class of occupations or trades or for entry into further vocational or technical education programmes.",,85311
85.31.11,On-line general lower secondary education services,,,853111
85.31.12,Other general lower secondary education services,,,853112
85.31.2,General upper secondary education services,"This category includes:
- educational services for programmes (ISCED Level 3), with a higher degree of specialisation and where teachers are more qualified and specialised in their subjects when compared to Level 2. Often different streams and types of programmes are available at this level. Generally speaking, completion of Level 3 education is the minimum requirement for entry into tertiary education programmes. 

Services in this category cover education which is not designed explicitly to prepare participants for a specific class of occupations or trades or for entry into further vocational or technical education programmes.",,85312
85.31.21,On-line general upper secondary education services,,,853121
85.31.22,Other general upper secondary education services,,,853122
85.32,Technical and vocational secondary education services,,,8532
85.32.1,Technical and vocational lower secondary education services,"This category includes:
- educational services at ISCED Level 2 generally aiming to complete the provision of basic skills and knowledge of the primary level, although teaching is typically more subject-focused, often employing more specialised teachers who conduct classes in their field of specialisation. 

These services cover education that prepares participants for direct entry, without further training, into specific occupations. Successful completion of such programmes leads to a labour-market relevant vocational qualification.",,85321
85.32.11,On-line technical and vocational lower secondary education services,,,853211
85.32.12,Other technical and vocational lower secondary education services,,,853212
85.32.2,Technical and vocational upper secondary education services,"This category includes:
- educational services for programmes (ISCED Level 3), with a higher degree of specialisation and where teachers are more qualified and specialised in their subjects when compared to Level 2. Often different streams and types of programmes are available at this level. Generally speaking, completion of Level 3 education is the minimum requirement for entry into tertiary education programmes. 

Services in this category cover education that prepares participants for direct entry, without further training, into specific occupations. Successful completion of such programmes leads to a labour-market relevant vocational qualification.",,85322
85.32.21,On-line technical and vocational upper secondary education services,,,853221
85.32.22,Other technical and vocational upper secondary education services,,,853222
85.4,Higher education services,,,854
85.41,Post-secondary non-tertiary education services,,,8541
85.41.1,Post-secondary non-tertiary education services,,,85411
85.41.11,On-line post-secondary non-tertiary general education services,"This subcategory includes:
- on-line educational services for programmes (ISCED Level 4) which, while happening after students finish upper secondary education, they cannot be considered tertiary education because content-wise these programmes are not significantly more advanced than those from upper secondary. They are either short vocational programmes that lead students to the labour market or programmes with substantial theoretical background instruction specifically designed to prepare students for entry to tertiary education in cases where they had previously followed a curriculum (in Level 3 above) that lacked elements needed to entitle them to enter tertiary education programmes. 

Services in this subcategory cover education which is not designed explicitly to prepare participants for a specific class of occupations or trades or for entry into further vocational or technical education programmes.",,854111
85.41.12,Other post-secondary non-tertiary general education services,"This subcategory includes:
- other educational services for programmes (ISCED Level 4) which, while happening after students finish upper secondary education, they cannot be considered tertiary education because content-wise these programmes are not significantly more advanced than those from upper secondary. They are either short vocational programmes that lead students to the labour market or programmes with substantial theoretical background instruction specifically designed to prepare students for entry to tertiary education in cases where they had previously followed a curriculum (in Level 3 above) that lacked elements needed to entitle them to enter tertiary education programmes. 

Services in this subcategory cover education which is not designed explicitly to prepare participants for a specific class of occupations or trades or for entry into further vocational or technical education programmes.",,854112
85.41.13,On-line post-secondary non-tertiary technical and vocational education services,"This subcategory includes:
- on-line educational services for programmes (ISCED Level 4) which, while happening after students finish upper secondary education, they cannot be considered tertiary education because content-wise these programmes are not significantly more advanced than those from upper secondary. They are either short vocational programmes that lead students to the labour market or programmes with substantial theoretical background instruction specifically designed to prepare students for entry to tertiary education in cases where they had previously followed a curriculum (in Level 3 above) that lacked elements needed to entitle them to enter tertiary education programmes. 

Services in this subcategory cover education that prepares participants for direct entry, without further training, into specific occupations. Successful completion of such programmes leads to a labour-market relevant vocational qualification.",,854113
85.41.14,Other post-secondary non-tertiary technical and vocational education services,"This subcategory includes:
- other educational services for programmes (ISCED Level 4) which, while happening after students finish upper secondary education, they cannot be considered tertiary education because content-wise these programmes are not significantly more advanced than those from upper secondary. They are either short vocational programmes that lead students to the labour market or programmes with substantial theoretical background instruction specifically designed to prepare students for entry to tertiary education in cases where they had previously followed a curriculum (in Level 3 above) that lacked elements needed to entitle them to enter tertiary education programmes. 

Services in this subcategory cover education that prepares participants for direct entry, without further training, into specific occupations. Successful completion of such programmes leads to a labour-market relevant vocational qualification.",,854114
85.42,Tertiary education services,,,8542
85.42.1,Short-cycle tertiary education services,,,85421
85.42.11,On-line short-cycle tertiary education services,,,854211
85.42.12,Other short-cycle tertiary education services,,,854212
85.42.2,Bachelor's or equivalent level tertiary education services,"This category includes:
- education services leading to a bachelor’s degree or equivalent. Such education services are offered in universities, colleges and similar institutions of higher education.",,85422
85.42.21,On-line bachelor's or equivalent level tertiary education services,,,854221
85.42.22,Other bachelor's or equivalent level tertiary education services,,,854222
85.42.3,Master's or equivalent level tertiary education services,"This category includes:
- education services leading to a master’s degree or equivalent. Such education services are offered in universities, colleges and similar institutions of higher education.",,85423
85.42.31,On-line master's or equivalent level tertiary education services,,,854231
85.42.32,Other master's or equivalent level tertiary education services,,,854232
85.42.4,Doctoral or equivalent level tertiary education services,"This category includes:
- education services for tertiary programmes which lead directly to an advanced research qualification, such as a doctoral degree.",,85424
85.42.41,On-line doctoral or equivalent level tertiary education services,,,854241
85.42.42,Other doctoral or equivalent level tertiary education services,,,854242
85.5,Other education services,,,855
85.51,Sports and recreation education services,,,8551
85.51.1,Sports and recreation education services,,,85511
85.51.10,Sports and recreation education services,"This subcategory includes sports instruction services by sports camps and schools or by professional sports instructors, teachers or coaches to groups of individuals. It does not include the provision of such services by academic schools, colleges and universities.
This subcategory includes:
- sports instruction (baseball, basketball, cricket, football, hockey, tennis, figure skating, etc.)
- camps, sports instruction
- gymnastics instruction
- riding instruction
- swimming instruction
- martial arts instruction
- card game instruction (such as bridge)
- yoga instruction","This subcategory excludes:
- recreational or vacation camps that include sports training or instruction, see 55.30.12
- incidental sports and recreation instruction by academic schools, colleges or universities, see 85.10-85.42
- cultural education services, see 85.52",855110
85.52,Cultural education services,,,8552
85.52.1,Cultural education services,,"This category excludes:
- formal instruction as outlined in groups 85.1-85.4 which leads to a professional diploma or degree, see according to level of education 85.2-85.4.",85521
85.52.11,Dancing schools and dance instructors services,"This subcategory includes:
- services provided by dance instructors and dance studios",,855211
85.52.12,Music schools and music instructors services,"This subcategory includes:
- piano and other music instruction services",,855212
85.52.13,Fine arts schools and arts instruction services,,,855213
85.52.19,Other cultural education services,"This subcategory includes:
- drama instruction services (except academic)
- photography instruction services (except commercial)",,855219
85.53,Driving school services,,,8553
85.53.1,Driving school services,,,85531
85.53.11,Car driving school services,"This subcategory includes:
- tuition services for car, bus, lorry and motorcycle driving licences","This subcategory excludes:
- driving school services for occupational drivers, see 85.32.1 and 85.32.2",855311
85.53.12,Flying and sailing school services,"This subcategory includes:
- tuition services for non-commercial flying and shipmaster certificates","This subcategory excludes:
- flying school services for occupational pilots, see 85.32.21 and 85.32.22",855312
85.59,Other education services n.e.c.,,,8559
85.59.1,Other education services n.e.c.,,"This category excludes:
- services provided by academic schools, colleges and universities or establishments issuing comparable diplomas, see according to level of education 85.2-85.4",85591
85.59.11,Language school services,"This subcategory includes:
- language and conversational skills instruction services",,855911
85.59.12,IT school services,"This subcategory includes:
- computer training services",,855912
85.59.13,Vocational education services n.e.c.,"This subcategory includes:
- continuous adult vocational education services that are not definable by level","This subcategory excludes:
- technical and vocational secondary education services, see 85.32.1 and 85.32.2
- post-secondary non-tertiary and tertiary education services comparable to the regular education system, see 85.41.1, 85.42
- education services provided by instructors, coaches, etc., as part of sporting activities, see 85.51.10
- cultural education services other than academic, see 85.52.1
- language and conversational skills instruction services, see 85.59.11",855913
85.59.14,Home school support courses,"This subcategory includes:
- school support courses provided at home by organisations or independent teachers",,855914
85.59.19,Education services n.e.c.,"This subcategory includes:
- academic tutoring services
- remedial courses offered by learning centres
- professional examination review courses
- speed reading instruction services
- religious instruction services
- lifeguard training services
- survival training services
- public speaker training services
- education services that are not definable by level","This subcategory excludes:
- services related to literacy programmes for adults, see 85.20.1
- general secondary education services, see 85.31
- technical and vocational secondary education services, see 85.32
- post-secondary non-tertiary and tertiary education services comparable to the regular education system, see 85.41.1, 85.42
- education services provided by instructors, coaches, etc., as part of sporting activities, see 85.51.10
- cultural education services other than academic, see 85.52.1
- language and conversational skills instruction services, see 85.59.11",855919
85.6,Educational support services,,,856
85.60,Educational support services,,,8560
85.60.1,Educational support services,,,85601
85.60.10,Educational support services,"This subcategory includes the provision of non-instructional services that support educational processes or systems, such as:
- educational consulting
- educational guidance counselling services
- educational testing evaluation services
- educational testing services
- organisation of student exchange programmes","This subcategory excludes:
- research and experimental development services in social sciences and humanities, see 72.20",856010
86,Human health services,,,86
86.1,Hospital services,,,861
86.10,Hospital services,,,8610
86.10.1,Hospital services,"This category includes:
- short- or long-term hospital services, i.e. medical, diagnostic and treatment services, of general hospitals (e.g. community and regional hospitals, hospitals of non-profit organisations, university hospitals, military-base and prison hospitals) and specialised hospitals (e.g. mental health and substance abuse hospitals, hospitals for infectious diseases, maternity hospitals, specialised sanatoriums)

The services are chiefly directed to inpatients and are carried out under the direct supervision of medical doctors:
  • medical and paramedical services
  • laboratory and technical services
  • emergency room, operating room etc. services","This category excludes: 
- services delivered by hospital outpatient clinics, see 86.21.10, 86.22.1",86101
86.10.11,Hospital surgical services,"This subcategory includes: 
- surgical services delivered under the direction of medical doctors to inpatients, aimed at curing, restoring and/or maintaining the health of a patient","This subcategory excludes: 
- dental surgery in hospitals, see 86.23.11",861011
86.10.12,Hospital gynaecological and obstetrical services,"This subcategory includes: 
- gynaecological and obstetrical services delivered under the direction of medical doctors to inpatients, aimed at curing, restoring and/or maintaining the health of a patient",,861012
86.10.13,Hospital rehabilitation services,"This subcategory includes: 
- rehabilitation services delivered under the direction of medical doctors to inpatients, aimed at curing, restoring and/or maintaining the health of a patient",,861013
86.10.14,Hospital psychiatric services,"This subcategory includes: 
- psychiatric services delivered under the direction of medical doctors to inpatients, aimed at curing, restoring and/or maintaining the health of a patient",,861014
86.10.15,Other hospital services provided by medical doctors,"This subcategory includes: 
- other hospital services delivered under the direction of medical doctors to inpatients, aimed at curing, restoring and/or maintaining the health of a patient","This subcategory excludes: 
- health services for military personnel in the field, see 84.22.11
- private consultants' services to inpatients, see 86.2
- dental services, see 86.23.1",861015
86.10.19,Other hospital services,"This subcategory includes: 
- other hospital services (pharmaceutical services, nursing services and laboratory and technical services, including radiological and anaesthesiological services etc.)","This subcategory excludes: 
- laboratory testing and inspection services for all types of materials and products, except medical, see 71.20.1
- veterinary services, see 75.00.1
- ambulance services, see 86.90.14
- medical laboratory testing services, see 86.90.15",861019
86.2,Medical and dental practice services,,,862
86.21,General medical practice services,,,8621
86.21.1,General medical practice services,,,86211
86.21.10,General medical practice services,"This subcategory includes:
- general medical services consisting in the prevention, diagnosis and treatment by medical doctors of physical and/or mental diseases, such as: 
  • consultations 
  • physical check-ups etc.
 
These services are not limited to specified or particular conditions, diseases or anatomical regions. They can be provided in general practitioners' practices and also delivered by outpatient clinics, at home, in firms, schools etc. or by phone, Internet or other means.",,862110
86.22,Specialist medical practice services,,,8622
86.22.1,Specialist medical practice services,"This category includes: 
- the specialist medical practice services that can be provided in specialised practitioners' practices and also delivered by outpatient clinics, at home, in firms, schools etc. or by phone, Internet or other means",,86221
86.22.11,Analysis and interpretation services of medical images,"This subcategory includes: 
- analysis and interpretation of medical images (x-ray, electrocardiograms, endoscopies and the like)","This subcategory excludes:
- inpatient hospital services, see 86.10.1
- services of medical laboratories, see 86.90.15",862211
86.22.19,Other specialist medical practice services,"This subcategory includes: 
- consultation services in paediatrics, gynaecology-obstetrics, neurology and psychiatry, and various medical services 
- pre-surgical consultation services 
- treatment services in outpatients clinics, such as dialysis, chemotherapy, insulin therapy, respiratory treatment, radiation treatment and the like","This subcategory excludes:
- inpatient hospital services, see 86.10.1
- dental services, see 86.23.1
- services provided by midwives, see 86.90.11 
- services provided by nurses, see 86.90.12
- physiotherapeutic services, see 86.90.13 
- services of medical laboratories, see 86.90.15
- family planning advice without medical treatment, see 88.99.19",862219
86.23,Dental practice services,,,8623
86.23.1,Dental practice services,,,86231
86.23.11,Orthodontic services,"This subcategory includes: 
- orthodontic services, e.g., treatment of protruding teeth, crossbite, overbite etc., including dental surgery even when given in hospitals to inpatients 
- services in the field of oral surgery 
- other specialised dental services, e.g., in the field of periodontics, paedodontics, endodontics and reconstruction","This subcategory excludes: 
- artificial teeth, denture and prosthetic appliances, see 32.50.22 
- inpatient hospital services, see 86.10
- paramedical and dental hygienist services, see 86.90.19",862311
86.23.19,Other dental practice services,"This subcategory includes: 
- diagnosis and treatment services of diseases affecting the patient or aberrations in the cavity of the mouth, and services aimed at the prevention of dental diseases
 
These dental services can be delivered in health clinics, such as those attached to schools, firms, homes for the aged etc., as well as in own consulting rooms. 
They cover services in the field of general dentistry, such as routine dental examinations, preventive dental care, treatment of caries etc.","This subcategory excludes: 
- artificial teeth, denture and prosthetic appliances, see 32.50.22 
- inpatient hospital services, see 86.10
- paramedical and dental hygienist services, see 86.90.19",862319
86.9,Other human health services,,,869
86.90,Other human health services,,,8690
86.90.1,Other human health services,,,86901
86.90.11,Pregnancy related services,"This subcategory includes services provided by authorised persons, other than medical doctors: 
- supervision services during pregnancy and childbirth 
- supervision of the mother after birth 
- family planning services involving medical treatment",,869011
86.90.12,Nursing services,"This subcategory includes services provided by authorised persons, other than medical doctors: 
- services in the field of nursing care (without admission), advice and prevention for patients at home, the provision of maternity care, children's hygiene etc.","This subcategory excludes:
- residential nursing care facility services, see 87.10.10",869012
86.90.13,Physiotherapeutic services,"This subcategory includes services provided by authorised persons, other than medical doctors: 
- services in the field of physiotherapy, ergotherapy etc.",,869013
86.90.14,Ambulance services,"This subcategory includes: 
- services involving transport of patients by ambulance, with resuscitation equipment or medical or paramedical personnel",,869014
86.90.15,Medical laboratory services,,"This subcategory excludes:
- non-medical laboratory testing services, see 71.20.1
- testing services in the field of food hygiene, see 71.20.11",869015
86.90.16,"Blood, sperm and transplant organ bank services","This subcategory includes: 
- services provided by blood, semen, embryo, tissue and transplant organ banks, including storing and cataloguing of available specimen, matching of donated specimen and potential recipients etc.",,869016
86.90.17,Diagnostic imaging services without interpretation,"This subcategory includes: 
- diagnostic imaging services without analysis or interpretation, e.g., x-ray, ultrasound, magnetic resonance imaging (MRI) etc.",,869017
86.90.18,Mental health services,"This subcategory includes services provided by authorised persons, other than medical doctors:
- mental health services provided by psychoanalysts, psychologists and psychotherapists",,869018
86.90.19,Other human health services n.e.c.,"This subcategory includes:
- other paramedical human health services n.e.c., such as occupational therapy, acupuncture, aroma therapy, speech therapy, homeopathy, nutrition therapy etc.

These services are provided by authorised persons, other than medical doctors.","This subcategory excludes:
- services such as physiotherapy and ergotherapy, see 86.90.13",869019
87,Residential care services,,,87
87.1,Residential nursing care services,,,871
87.10,Residential nursing care services,,,8710
87.10.1,Residential nursing care services,,,87101
87.10.10,Residential nursing care services,"This subcategory includes: 
- combined accommodation and medical services provided without the supervision of a medical doctor located on the premises, e.g. nursing homes, homes for the elderly with nursing care, convalescent homes, rest homes with nursing care","This subcategory excludes:
- in-home services provided by health care professionals, see division 86
- residential care services for the elderly without or with minimal nursing care, see 87.30.11
- social work services with accommodation, such as those provided by orphanages, children's boarding homes and hostels, temporary homeless shelters, see 87.90.1",871010
87.2,"Residential care services for mental retardation, mental health and substance abuse",,,872
87.20,"Residential care services for mental retardation, mental health and substance abuse",,,8720
87.20.1,"Residential care services for mental retardation, mental health and substance abuse","This category includes:
- services provided by facilities for alcoholism or drug addiction treatment, psychiatric convalescent homes for the emotionally disturbed, mental retardation facilities, mental health halfway houses","This category excludes: 
- licensed hospital care services for mental retardation, mental health illnesses and substance abuse, see 86.10
- social services with accommodation, such as temporary homeless shelters, see 87.90.1",87201
87.20.11,"Residential care services for children suffering from mental retardation, mental health illnesses and substance abuse","This subcategory includes:
- services for children provided by facilities for alcoholism or drug addiction treatment, psychiatric convalescent homes for the emotionally disturbed, mental retardation facilities, mental health halfway houses",,872011
87.20.12,"Residential care services for adults suffering from mental retardation, mental health illnesses and substance abuse","This subcategory includes:
- services for adults provided by facilities for alcoholism or drug addiction treatment, psychiatric convalescent homes for the emotionally disturbed, mental retardation facilities, mental health halfway houses",,872012
87.3,Residential care services for the elderly and disabled,,,873
87.30,Residential care services for the elderly and disabled,,,8730
87.30.1,Residential care services for the elderly and disabled,"This category includes:
- services provided by assisted-living facilities and rest homes without nursing care","This category excludes:
- combined accommodation and medical services under the direction of medical doctors, see 86.10.1
- combined accommodation and medical services without supervision by a medical doctor, see 87.10.10
- social work services with accommodation where medical treatment or education are not important elements, see 87.90",87301
87.30.11,Welfare services delivered through residential institutions to elderly persons,"This subcategory includes: 
- social assistance services involving round-the-clock care services by residential institutions for elderly persons, including services provided by continuing care retirement communities, homes for the elderly with minimal nursing care",,873011
87.30.12,Welfare services delivered through residential institutions to disabled children and young people,"This subcategory includes:
- social assistance services involving round-the-clock care services by residential institutions for children and young persons with physical or intellectual disabilities, including those having disabilities in seeing, hearing or speaking",,873012
87.30.13,Welfare services delivered through residential institutions to disabled adults,"This subcategory includes:
- social assistance services involving round-the-clock care services by residential institutions for adults with physical or intellectual disabilities, including those having disabilities in seeing, hearing or speaking",,873013
87.9,Other residential care services,,,879
87.90,Other residential care services,,,8790
87.90.1,Other residential care services,,"This category excludes:
- funding and administration services of compulsory social security programmes, see 84.30.1
- nursing care facility services, see 87.10.10
- short-term shelter activities for disaster victims, see 88.99.19",87901
87.90.11,Other social work services with accommodation for children and young people,"This subcategory includes: 
- residential social assistance services involving round-the-clock care services to children and youths, e.g., social services for orphanages, homes for children in need of protection, juvenile correction homes etc.","This subcategory excludes: 
- residential care services for children suffering from mental retardation, mental health and substance abuse, see 87.20.11
- adoption services, see 88.99.11",879011
87.90.12,Social work services with accommodation for mistreated women,,,879012
87.90.13,Other social work services with accommodation for adults,"This subcategory includes: 
- residential social assistance services involving round-the-clock care services to adults, e.g.: 
  • homes for single mothers and their children
  • temporary homeless shelters
  • halfway group homes for persons with social or personal problems
  • halfway homes for delinquents and offenders
  • other social rehabilitation services","This subcategory excludes: 
- residential care services for adults suffering from mental retardation, mental health and substance abuse, see 87.20.12
- residential care services for the elderly or disabled, see 87.30.1",879013
88,Social work services without accommodation,,,88
88.1,Social work services without accommodation for the elderly and disabled,,,881
88.10,Social work services without accommodation for the elderly and disabled,,,8810
88.10.1,Social work services without accommodation for the elderly and disabled,,"This category excludes:
- funding and administration services of compulsory social security programmes, see 84.30.1",88101
88.10.11,Visiting and assistance services for the elderly,,,881011
88.10.12,Day-care centre services for the elderly,,,881012
88.10.13,Vocational rehabilitation services for persons with disabilities,"This subcategory includes:
- vocational rehabilitation and habilitation services for persons with disabilities, provided that the education component is limited","This subcategory excludes:
- vocational rehabilitation services for persons with disabilities where the education component is predominant, see division 85",881013
88.10.14,Visiting and assistance services for persons with disabilities,,,881014
88.10.15,Day-care centre services for disabled adults,,"This subcategory excludes:
- disabled children day-care services, see 88.91.12",881015
88.9,Other social work services without accommodation,,,889
88.91,Child day-care services,,,8891
88.91.1,Child day-care services,,,88911
88.91.11,Child day-care services excluding day-care services for the disabled,"This subcategory includes: 
- non-residential social services consisting of the provision of daytime shelter and elementary play-related teaching to small children in nursery schools and other child day-care facilities","This subcategory excludes:
- residential care services for disabled, see 87.30.1
- baby-sitting services, see 88.91.13",889111
88.91.12,Day-care services for disabled children and young people,"This subcategory includes: 
- non-residential social services consisting of the provision of daytime shelter and elementary play-related teaching to children and young people with disabilities",,889112
88.91.13,Baby-sitting services,,,889113
88.99,Other social work services without accommodation n.e.c.,,,8899
88.99.1,Other social work services without accommodation n.e.c.,,"This category excludes:
- funding and administration services of compulsory social security programmes, see 84.30.1",88991
88.99.11,Guidance and counselling services n.e.c. related to children,"This subcategory includes: 
- guidance and counselling services n.e.c. delivered to individuals and families, generally the children's parents, in their homes or elsewhere

Such services may deal with behavioural, and other problems related to children, e.g., broken-home problems, school problems, development problems, prevention of cruelty to children, crisis intervention services, adoption services etc.","This subcategory excludes:
- education-related guidance counselling for children, see 85.60.10",889911
88.99.12,Welfare services without accommodation,"This subcategory includes: 
- welfare services not including accommodation services, e.g., eligibility-determination services in connection with welfare aid, rent supplements and food stamps 
- day facility services for the homeless and other socially weak groups
- household budget counselling services
- credit and debt counselling services
- community and neighbouring services","This subcategory excludes: 
- home health-care services, see 86.90.12
- day-care centre services for elderly and disabled adults, see 88.10.12, 88.10.15",889912
88.99.13,Vocational rehabilitation services for the unemployed,"This subcategory includes: 
- vocational rehabilitation and habilitation services for persons who are unemployed, provided that the education component is limited","This subcategory excludes: 
- vocational rehabilitation services where the education component is predominant, see division 85
- vocational rehabilitation and habilitation services for disabled persons where the education component is limited, see 88.10.13",889913
88.99.19,Other social services without accommodation n.e.c.,"This subcategory includes: 
- other social services not including accommodation services, e.g. marriage guidance services, guidance services delivered to persons on parole or probation, social assistance services to disaster victims, refugees and immigrants, including temporary shelter services, charitable services like fund-raising or other supporting services aimed at social work",,889919
90,"Creative, arts and entertainment services",,,90
90.0,"Creative, arts and entertainment services",,,900
90.01,Services of performing artists,,,9001
90.01.1,Services of performing artists,,,90011
90.01.10,Services of performing artists,"This subcategory includes:
- services of actors, readers, singers, musicians, dancers, stunt people, television personality hosts/presenters, lecturers, speakers, circus artists and other performing artists
- services of independent models",,900110
90.02,Support services to performing arts,,,9002
90.02.1,Support services to performing arts,,"This category excludes:
- services of personal theatrical or artistic agents, see 74.90.20
- casting services, see 78.10.12",90021
90.02.11,Performing arts event production and presentation services,"This subcategory includes:
- production and presentation services for:
  • theatre, opera, ballet, musical, concert performances
  • puppet shows
  • circus performances","This subcategory excludes:
- production and presentation services for ""sound and light"" performances and fireworks, see 93.29.21",900211
90.02.12,Performing arts event promotion and organisation services,"This subcategory includes:
- promotion and organisation services for:
  • theatre, opera, ballet, musical, concert performances
  • puppet shows
  • circus performances",,900212
90.02.19,Other performing arts support services,"This subcategory includes:
- management services for rights attached to artistic, literary, musical works, except cinematographic and audio-visual works
- performing arts support services by stage-set designers, costume designers and lighting designers 
- other services ancillary to performing arts n.e.c. (operation of scenery and backdrops, lighting and sound equipment for the performing arts)","This subcategory excludes:
- management services of motion picture rights, see 59.13.12",900219
90.03,Artistic creation,,,9003
90.03.1,Artistic creation,,,90031
90.03.11,"Services provided by authors, composers, sculptors and other artists, except performing artists","This subcategory includes:
- services of individual artists such as composers, sculptors, painters, cartoonists, engravers, etchers etc. 
- services of individual writers for all subjects, including fictional and technical writing
- services of independent journalists
- restoration services for works of art","This subcategory excludes:
- restoration services for organs and other historical musical instruments, see 33.19.10
- motion picture and video production and post-production services, see 59.11.1, 59.12.1
- services of performing artists, see 90.01.10
- restoration services for furniture (except museum type restoration), see 95.24.10",900311
90.03.12,"Original works of authors, composers and other artists, except performing artists, painters, graphical artists and sculptors","This subcategory includes original works of:
- authors: book manuscripts
- composers: the original piece of music, not the copyrighted master recording produced from it
- other artists other than performing artists, painters, graphical artists and sculptors

The creation of these original works is done on own account, that is their production is intended for sale that is undertaken without either a contract or known buyer in mind.","This subcategory excludes:
- services of performing artists, see 90.01.10
- original works of painters, graphical artists and sculptors, see 90.03.13",900312
90.03.13,"Original works of painters, graphical artists and sculptors","This subcategory includes:
- paintings, drawings and pastels; original engravings, prints and lithographs; original sculptures and statuary, in any material","This subcategory excludes:
- statues, other than artistic originals, see 23.70.1",900313
90.04,Arts facility operation services,,,9004
90.04.1,Arts facility operation services,,,90041
90.04.10,Arts facility operation services,"This subcategory includes:
- operation services of concert halls, theatres, opera houses, music halls, including ticket services
- operation services of multipurpose centres and similar facilities with a cultural predominance","This subcategory excludes:
- operation services of cinemas, see 59.14.1
- ticket agency services, see 79.90.39
- operation services of museums of all kinds, see 91.02.10
- operation services of stadiums and arenas used for a variety of purposes, see 93.11.10",900410
91,"Library, archive, museum and other cultural services",,,91
91.0,"Library, archive, museum and other cultural services",,,910
91.01,Library and archive services,,,9101
91.01.1,Library and archive services,,,91011
91.01.11,Library services,"This subcategory includes:
- collection, cataloguing, conservation and retrieval services of books and the like
- lending services of books and records
- stock photo and movie library services","This subcategory excludes:
- rental services of video tapes and DVDs, see 77.22.10
- rental services of books, see 77.29.19",910111
91.01.12,Archive services,"This subcategory includes:
- operation (collection, cataloguing, conservation and retrieval) services of public archives, including digital archives
- operation services of historical archives, including digital archives",,910112
91.02,Museum services,,,9102
91.02.1,Museum operation services,,,91021
91.02.10,Museum operation services,"This subcategory includes:
- display services of collections of all kinds (art, science and technology, history)
- management and conservation services for the collections
- organisation of travelling collection exhibitions","This subcategory excludes:
- sale and display services furnished by commercial art galleries, see 47.00.69
- restoration services of works of art and museum collection objects, see 90.03.11
- library and archive services, see 91.01.1
- services of historical sites and buildings, see 91.03.10
- services of botanical and zoological gardens, see 91.04.11",910210
91.02.2,Museum collections,,,91022
91.02.20,Museum collections,"This subcategory includes:
- collections and collectors' pieces of historical, ethnographic, zoological, botanical, mineralogical, anatomical or numismatic interest",,910220
91.03,Operation services of historical sites and buildings and similar visitor attractions,,,9103
91.03.1,Operation services of historical sites and buildings and similar visitor attractions,,,91031
91.03.10,Operation services of historical sites and buildings and similar visitor attractions,"This subcategory includes:
- operation of, and access and visiting services to historical sites, monuments and buildings
- preservation services for historical sites, monuments and buildings","This subcategory excludes:
- renovation and restoration services of historical sites and buildings, see section F",910310
91.04,Botanical and zoological garden services and nature reserve services,,,9104
91.04.1,Botanical and zoological garden services and nature reserve services,,"This category excludes:
- landscape and gardening services, see 81.30.1",91041
91.04.11,Botanical and zoological garden services,"This subcategory includes:
- operation of, and access and visiting services of botanical and zoological gardens
- conservation and maintenance services of botanical and zoological gardens","This subcategory excludes:
- nature reserves services, see 91.04.12",910411
91.04.12,"Nature reserves services, including wildlife preservation services","This subcategory includes:
- operation of, and access and visiting services to national parks, nature parks and reserves
- supervision services of national parks, nature parks and reserves
- conservation and maintenance services of national parks, nature parks and reserves","This subcategory excludes:
- operation services of sport fishing and hunting preserves, see 93.19.13",910412
92,Gambling and betting services,,,92
92.0,Gambling and betting services,,,920
92.00,Gambling and betting services,,,9200
92.00.1,Gambling services,,,92001
92.00.11,Gambling table services,"This subcategory includes:
- casino gambling table services such as roulette, black gammon, poker etc.",,920011
92.00.12,Gambling machine services,"This subcategory includes:
- slot machine services
- video lottery terminal (VLT) services 
- amusement with prize (AWP) services
- wheels of fortune (WOF) services","This subcategory excludes:
- operation (exploitation) of coin-operated games, see 93.29.22",920012
92.00.13,"Lotteries, numerical games and bingo services","This subcategory includes:
- lotto services
- scratch card services
- bingo services
- other lotteries and numeric games services",,920013
92.00.14,On-line gambling services,,,920014
92.00.19,Other gambling services,,,920019
92.00.2,Betting services,"This category includes:
- betting services on horse races, dog races
- betting services on sports competitions
- betting services on other events",,92002
92.00.21,On-line betting services,"This subcategory includes:
- on-line betting services on horse races, dog races
- on-line betting services on sports competitions
- on-line betting services on other events",,920021
92.00.29,Other betting services,"This subcategory includes:
- other betting services on horse races, dog races
- other betting services on sports competitions
- other betting services on other events",,920029
93,Sporting services and amusement and recreation services,,,93
93.1,Sporting services,,,931
93.11,Sports facility operation services,,,9311
93.11.1,Sports facility operation services,,,93111
93.11.10,Sports facility operation services,"This subcategory includes:
- operation of and access services to indoor and outdoor sports facilities, such as stadiums, arenas, rinks, swimming pools, sports fields, golf courses, bowling alleys, tennis courts, riding halls etc.
- operation of racetracks for car, dog and horse races
- organisation and operation services for outdoor or indoor sports events for professionals or amateurs by organisations with own facilities","This subcategory excludes:
- operation services of ski lifts, see 49.39.20
- non-residential property management services on a fee or contract basis, see 68.32.13
- rental of recreation and sports equipment, see 77.21.10
- services of fitness facilities, see 93.13.10
- park and beach services, see 93.29.11",931110
93.12,Services of sport clubs,,,9312
93.12.1,Services of sport clubs,,,93121
93.12.10,Services of sport clubs,"This subcategory includes:
- organisation and management services of sports events provided by sports clubs offering the opportunity for sports, e.g., football clubs, bowling clubs, swimming clubs, golf clubs, boxing clubs, winter sports clubs, chess clubs, track and field clubs etc.","This subcategory excludes:
- sports instruction services of individual teachers, trainers, see 85.51.10
- operation services of sports facilities, see 93.11.10
- organisation and operation services of outdoor or indoor sports events for professionals or amateurs by sports clubs with their own facilities, see 93.11.10",931210
93.13,Services of fitness facilities,,,9313
93.13.1,Services of fitness facilities,,,93131
93.13.10,Services of fitness facilities,"This subcategory includes:
- services delivered by fitness and body-building clubs and facilities","This subcategory excludes:
- sports instruction services of individual teachers, trainers, see 85.51.10",931310
93.19,Other sporting services,,,9319
93.19.1,Other sporting services,,,93191
93.19.11,Sports and recreational sports event promotion services,"This subcategory includes:
- services provided by producers or promoters of sports events, with or without facilities","This subcategory excludes:
- organisation and operation of outdoor or indoor sports events for professionals or amateurs by sports clubs with/without own facilities, see 93.11.10, 93.12.10",931911
93.19.12,Services of athletes,"This subcategory includes:
- services provided by individual own-account sportsmen and athletes",,931912
93.19.13,Support services related to sports and recreation,"This subcategory includes:
- services of sports leagues and regulating bodies
- services provided by sport judges and timekeepers
- operation services of sport fishing and hunting preserves 
- services of hunting guides
- services of fishing guides
- services of mountain guides
- services of racing stables, kennels, garages
- services related to training of sporting and entertainment animals","This subcategory excludes:
- rental services for sporting equipment, see 77.21.10
- services related to training of guard dogs, see 80.10.19
- services of sport and game schools, including services provided by sports instructors, teachers, coaches, see 85.51.10",931913
93.19.19,Other sports and recreational sports services,"This subcategory includes:
- skydiving services
- hang-gliding services
- scuba-diving services
- other sporting and recreation services n.e.c.","This subcategory excludes:
- recreation parks and beach services, see 93.29.11",931919
93.2,Amusement and recreation services,,,932
93.21,Amusement park and theme park services,,,9321
93.21.1,Amusement park and theme park services,,,93211
93.21.10,Amusement park and theme park services,"This subcategory includes:
- amusement park services
- attractions and fun fair services
- carousel services
- operation services of preserved railways",,932110
93.29,Other amusement and recreation services,,,9329
93.29.1,Other recreational services n.e.c.,,,93291
93.29.11,Recreation parks and beach services,"This subcategory includes:
- recreation park and beach services (without accommodation), including the provision of facilities such as bath houses, lockers, chairs","This subcategory excludes:
- operation services of trailer parks, campgrounds, recreational camps, hunting and fishing camps, campsites and campgrounds, see 55.30.1",932911
93.29.19,Miscellaneous recreational services n.e.c.,"This subcategory includes:
- operation services of, and access services to ballrooms, dance halls and other recreational facilities
- operation services of ski hills
- operation services of recreational transport facilities, e.g. marinas","This subcategory excludes:
- operation services of teleferics, funiculars, ski and cable lifts, see 49.39.20
- beverage serving activities of discotheques, see 56.30.10
- operation of and access services to sports and recreational sports facilities, see 93.11.10",932919
93.29.2,Other entertainment services n.e.c.,,,93292
93.29.21,"Firework and ""light and sound"" shows services",,,932921
93.29.22,Coin-operated games machine services,"This subcategory includes:
- coin-operated games such as flipper, table soccer etc.","This subcategory excludes:
- coin-operated gambling machine services, see 92.00.12
- amusement or theme park services, see 93.21.10",932922
93.29.29,Entertainment services n.e.c.,"This subcategory includes: 
- entertainment services n.e.c. such as bullfights, rodeos","This subcategory excludes:
- non-residential property management services, see 68.32.13
- personal theatrical or artistic agency services, see 74.90.20
- motion picture, television and other theatrical casting services, see 78.10.12
- services of theatrical and circus groups, see 90.01.10",932929
94,Services furnished by membership organisations,,,94
94.1,"Services furnished by business, employers and professional membership organisations",,,941
94.11,Services furnished by business and employers membership organisations,,,9411
94.11.1,Services furnished by business and employers membership organisations,,,94111
94.11.10,Services furnished by business and employers membership organisations,"This subcategory includes:
- representation, negotiation, information dissemination, and similar services provided by business and employers membership organisations whose member interests centre on the development and welfare of business or trade in general or of a particular line, including chambers of commerce","This subcategory excludes:
- public relations services rendered by others on behalf of the association, see 70.21.10
- services furnished by trade unions, see 94.20.10",941110
94.12,Services furnished by professional membership organisations,,,9412
94.12.1,Services furnished by professional membership organisations,,,94121
94.12.10,Services furnished by professional membership organisations,"This subcategory includes:
- representation, negotiation, information dissemination, and similar services provided by professional organisations, whose member interests centre on scholarly disciplines or professional practices or technical fields in general or on a particular field","This subcategory excludes:
- education services provided by these organisations, see division 85",941210
94.2,Services furnished by trade unions,,,942
94.20,Services furnished by trade unions,,,9420
94.20.1,Services furnished by trade unions,,,94201
94.20.10,Services furnished by trade unions,"This subcategory includes:
- representation, negotiation, and information dissemination services of members' views concerning the work situation and organisational services for concerted action, provided by associations whose members are mainly employees","This subcategory excludes:
- education services provided by these organisations, see division 85",942010
94.9,Services furnished by other membership organisations,,,949
94.91,Services furnished by religious organisations,,,9491
94.91.1,Services furnished by religious organisations,,,94911
94.91.10,Services furnished by religious organisations,"This subcategory includes:
- religious worship, training and study services
- specialised religious services such as marriage services, services for the dead etc.
- religious services, including retreat services provided by houses of religious orders
- missionary services","This subcategory excludes:
- education services provided by such organisations, see division 85
- health services by such organisations, see division 86
- social work services provided by such organisations, see divisions 87, 88",949110
94.92,Services furnished by political organisations,,,9492
94.92.1,Services furnished by political organisations,,,94921
94.92.10,Services furnished by political organisations,"This subcategory includes:
- information dissemination, public relations, fund-raising and similar services provided by political parties and similar organisations, engaged in placing their members or those sympathetic to the party in political offices",,949210
94.99,Services furnished by other membership organisations n.e.c.,,,9499
94.99.1,Services (except grant-giving services) furnished by other membership organisations n.e.c.,,"This category excludes:
- grant-giving services by membership organisations, see 94.99.20",94991
94.99.11,Services furnished by human rights organisations,"This subcategory includes:
- services provided by membership organisations in the purpose of furthering human rights, such as citizen initiative or protest movements, by means of information dissemination, political influence, fund-raising etc.",,949911
94.99.12,Services furnished by environmental advocacy groups,"This subcategory includes:
- services provided by membership organisations in the purpose of furthering environmental protection by means of information dissemination, political influence, fund-raising etc., such as by environmental, conservation and wildlife organisations",,949912
94.99.13,Special group protection services,"This subcategory includes:
- services provided by associations for the protection and betterment of special groups, such as disability, ethnic and minority groups by means of public education, political influence, the support of community and social activities and facilities etc.",,949913
94.99.14,Other civic betterment and community facility support services,"This subcategory includes:
- other services provided by membership organisations in the purpose of furthering a public cause or issue by means of information dissemination, political influence, fund-raising etc.
- services provided by patriotic associations, including war veterans associations
- other services provided by organisations for the support of community, social and educational activities and facilities",,949914
94.99.15,Services provided by youth associations,"This subcategory includes:
- services provided by associations of young people and children
- services provided by student associations, clubs and fraternities
- services provided by associations such as boy and girls scouts etc.","This subcategory excludes:
- accommodation services of student dormitories and student fraternities, see 55.90.11",949915
94.99.16,Services provided by cultural and recreational associations,"This subcategory includes:
- services provided by cultural or recreational clubs, such as poetry, literature and book clubs, historical clubs, gardening clubs, film and photo clubs, music and art clubs, craft and collectors' clubs, carnival clubs etc.","This subcategory excludes:
- services of professional artistic groups and organisations, see 90.02.1
- services of sporting clubs, see 93.12.10",949916
94.99.17,Services provided by other civic and social organisations,"This subcategory includes:
- services provided by automobile associations
- services provided by consumer associations
- services provided by associations for the purpose of social acquaintanceship, such as rotary clubs, lodges etc.",,949917
94.99.19,Services provided by other membership organisations n.e.c.,"This subcategory includes:
- services provided by homeowners' associations and tenants' associations (other than advocacy)
- services provided by membership organisations n.e.c.","This subcategory excludes:
- services furnished by professional associations, see 94.12.10",949919
94.99.2,Grant-giving services by membership organisations,,,94992
94.99.20,Grant-giving services by membership organisations,"This subcategory includes:
- grant-giving services by membership organisations or foundations, typically to fund activities for education, research or general community or social interest","This subcategory excludes:
- credit granting services, see 64.19.2, 64.92.1
- charitable fund-raising services aimed at social work, see 88.99.19",949920
95,Repair services of computers and personal and household goods,,,95
95.1,Repair services of computers and communication equipment,,,951
95.11,Repair services of computers and peripheral equipment,,,9511
95.11.1,Repair services of computers and peripheral equipment,,,95111
95.11.10,Repair services of computers and peripheral equipment,"This subcategory includes:
- repair services of computers and computing machinery and peripheral equipment:
  • desktop computers
  • laptop computers
  • magnetic disk drives, flash drives and other storage devices
  • optical disk drives (CD-RW, CD-ROM, DVD-ROM, DVD-RW)
  • printers
  • monitors
  • keyboards
  • mice, joysticks, and trackball accessories
  • internal and external computer modems
  • dedicated computer terminals
  • computer servers
  • scanners, including bar code scanners
  • smart card readers
  • virtual reality helmets
  • computer projectors","This subcategory excludes:
- repair and maintenance services of photocopiers, see 33.12.16
- repair and maintenance services of carrier equipment modems, see 95.12.10",951110
95.12,Repair services of communication equipment,,,9512
95.12.1,Repair services of communication equipment,,,95121
95.12.10,Repair services of communication equipment,"This subcategory includes:
- repair and maintenance services of television transmitters and radio transmitters
- repair and maintenance services of telephones, cellular phones, pagers and fax machines
- repair and maintenance services of commercial television and video cameras",,951210
95.2,Repair services of personal and household goods,,,952
95.21,Repair services of consumer electronics,,,9521
95.21.1,Repair services of consumer electronics,,,95211
95.21.10,Repair services of consumer electronics,"This subcategory includes:
- repair and maintenance services of consumer electronics:
  • television, radio receivers
  • video cassette recorders (VCR)
  • CD players
  • household-type video cameras","This subcategory excludes:
- repair and maintenance services of calculators, see 33.12.16
- repair services of commercial television and video cameras, see 95.12.10",952110
95.22,Repair services of household appliances and home and garden equipment,,,9522
95.22.1,Repair services of household appliances and home and garden equipment,,,95221
95.22.10,Repair services of household appliances and home and garden equipment,"This subcategory includes:
- repair services for electrical household appliances, e.g., refrigerators and freezers, dish washing machines, washing and drying machines of the household type, domestic electrical cooking and heating equipment, vacuum cleaners and other small domestic appliances
- repair services of home and garden equipment, e.g. lawnmowers, edgers, snow- and leaf- blowers, trimmers etc.","This subcategory excludes:
- repair and maintenance services of power-driven hand tools, see 33.12.17
- repair services of electrical systems, water, gas and sewage systems and heat and air conditioning systems, see 43.2",952210
95.23,Repair services of footwear and leather goods,,,9523
95.23.1,Repair services of footwear and leather goods,,,95231
95.23.10,Repair services of footwear and leather goods,"This subcategory includes:
- specialised repair services of footwear, luggage and handbags",,952310
95.24,Repair services of furniture and home furnishings,,,9524
95.24.1,Repair services of furniture and home furnishings,,,95241
95.24.10,Repair services of furniture and home furnishings,"This subcategory includes:
- reupholstering, refinishing, repairing and restoring of furniture and home furnishings",,952410
95.25,"Repair services of watches, clocks and jewellery",,,9525
95.25.1,"Repair services of watches, clocks and jewellery",,,95251
95.25.11,Repair services of watches and clocks,,"This subcategory excludes:
- repair services of time clocks, time/date stamps, time locks and similar time recording devices, see 33.13.11",952511
95.25.12,Repair services of jewellery,,,952512
95.29,Repair services of other personal and household goods,,,9529
95.29.1,Repair services of other personal and household goods,,,95291
95.29.11,Repair and alteration services of garment and household textile articles,"This subcategory includes:
- invisible mending, repair or renovation of used textile garments",,952911
95.29.12,Repair services of bicycles,,,952912
95.29.13,Repair and maintenance services of musical instruments,"This subcategory includes:
- repair and maintenance services of musical instruments
- piano-tuning services and tuning services for other musical instruments","This subcategory excludes:
- restoring, repair and maintenance services of organs and historical, musical instruments, see 33.19.10",952913
95.29.14,Repair and maintenance services of sports equipment,"This subcategory includes:
- repair and maintenance services for snow-skis, snowboards, water-skis, surfboards and similar equipment; ice skates and roller skates
- repair and maintenance services for other articles and equipment for sports or outdoor games (tennis and badminton rackets, golf and hockey clubs etc.)","This subcategory excludes:
- repair of sporting and recreational guns, see 33.11.14",952914
95.29.19,Repair services of other personal and household goods n.e.c.,"This subcategory includes:
- repair services for household articles and equipment n.e.c., e.g. articles for lighting, toys, books and other personal and household goods
- services such as cutting of keys, plastic coating of identity cards","This subcategory excludes:
- repair of hand held power tools, see 33.12.17
- repair and restoration services of works of art, see 90.03.11",952919
96,Other personal services,,,96
96.0,Other personal services,,,960
96.01,Washing and (dry-)cleaning services of textile and fur products,,,9601
96.01.1,Washing and (dry-)cleaning services of textile and fur products,,,96011
96.01.11,Coin-operated laundry services,"This subcategory includes:
- textile cleaning services by coin-operated self-service machines",,960111
96.01.12,Dry cleaning services (including fur product cleaning services),"This subcategory includes:
- dry cleaning services of apparel and other textile, fur and leather articles",,960112
96.01.13,Pressing services,"This subcategory includes:
- pressing services of apparel and other textile articles","This subcategory excludes:
- ironing services at home for households, see 96.01.15",960113
96.01.14,Dyeing and colouring services,"This subcategory includes:
- dyeing and colouring services of apparel and other textile articles not in connection with production of such items","This subcategory excludes:
- dyeing and colouring services of yarns and cloth, see 13.30.11, 13.30.13",960114
96.01.15,Textile cleaning services at home,"This subcategory includes:
- washing, cleaning and ironing services at home for households
- cleaning services at home of textiles, upholstery fabric and carpet",,960115
96.01.19,Other textile cleaning services,"This subcategory includes:
- washing, cleaning and ironing services for households 
- cleaning services of textiles, furniture and carpets on customers' premises
- washing, cleaning and ironing services of textile clothes and apparel for collectives and enterprises
- washing, cleaning and ironing services for laundry depots
- cleaning of carpets, upholstery fabric, wall hangings etc.
- diaper supply services","This subcategory excludes:
- rental services of wearing apparel, see 77.29.15
- dry cleaning services, see 96.01.12
- washing, cleaning and ironing services at home for households, see 96.01.15
- cleaning services at home of textiles, furniture and carpets, see 96.01.15
- laundry collection and delivery services at home, see 96.01.15",960119
96.02,Hairdressing and other beauty treatment services,,,9602
96.02.1,Hairdressing and other beauty treatment services,,,96021
96.02.11,Hairdressing services for women and girls,"This subcategory includes:
- hair washing, trimming, cutting and other hairdressing services for women and girls","This subcategory excludes:
- hairdressing services at home, see 96.02.14",960211
96.02.12,Hairdressing and barbers' services for men and boys,"This subcategory includes:
- hair washing, trimming, cutting and other hairdressing services for men and boys
- shaving and beard trimming services","This subcategory excludes:
- hairdressing and barbers' services at home, see 96.02.14",960212
96.02.13,"Cosmetic treatment, manicuring and pedicuring services","This subcategory includes:
- face and beauty treatment, including cosmetic treatment
- manicure and pedicure services
- counselling services on beauty, face care and make-up","This subcategory excludes:
- health-care services such as facelifts, see 86.10.11
- cosmetic treatment, manicuring and pedicuring services at home, see 96.02.14",960213
96.02.14,"Hairdressing and barbers services, cosmetic treatment, manicuring and pedicuring services, at home","This subcategory includes:
- hairdressing and barbers’ services, cosmetic treatment, manicuring and pedicuring services at home",,960214
96.02.19,Other beauty treatment services,"This subcategory includes:
- personal hygiene, body care, depilation, treatment with ultraviolet rays and infrared rays and other hygiene services","This subcategory excludes:
- medical treatment services, see division 86",960219
96.02.2,"Human hair, unworked",,,96022
96.02.20,"Human hair, unworked",,,960220
96.03,Funeral and related services,,,9603
96.03.1,Funeral and related services,,"This category excludes:
- religious funeral services, see 94.91.10",96031
96.03.11,Cemeteries and cremation services,"This subcategory includes:
- management and maintenance services of cemeteries, care of graves and graveyards
- cremation services
- rental or sale services of graves",,960311
96.03.12,Undertaking services,"This subcategory includes:
- funeral and cremation ceremonies arrangement services
- interment and disinterment services
- embalming services, provision of funeral parlours
- carriage of corpses",,960312
96.04,Physical well-being services,,,9604
96.04.1,Physical well-being services,,,96041
96.04.10,Physical well-being services,"This subcategory includes:
- physical well-being services such as delivered by Turkish baths, sauna and steam baths, solarium, spas, reducing and slimming salons, massage (excluding therapeutic massage) and the like","This subcategory excludes:
- medical massage and therapy services, see 86.90.13, 86.90.19
- services of fitness and body-building facilities, see 93.13.10",960410
96.09,Other personal services n.e.c.,,,9609
96.09.1,Other personal services n.e.c.,,,96091
96.09.11,Pet care services,"This subcategory includes:
- services related to training of pet animals
- pet animals boarding and care
- accommodation services for pets (kennels)
- grooming and tattooing services for pets","This subcategory excludes:
- veterinary services for pet animals, see 75.00.11
- services related to training of sporting and entertainment animals, see 93.19.13",960911
96.09.12,Escort services,"This subcategory includes:
- escort services
- prostitutes' services",,960912
96.09.13,Coin-operated machine services n.e.c.,"This subcategory includes:
- services rendered by coin-operated machines, such as blood pressure measuring, scales, lockers, shoe shining machines, photographic booths etc.

“Coin-operated machines” are in this context self-service machines (i.e. without human intervention), regardless of mode of payment, such as coins, credit cards etc.","This subcategory excludes:
- coin-operated games and gambling machine services, see 92.00.12, 93.29.22
- coin-operated laundry services, see 96.01.11",960913
96.09.19,Other miscellaneous services n.e.c.,"This subcategory includes:
- marriage agencies services
- dating services
- graphologic or genealogic research services
- astrological, chiromancists' and spiritualists' services
- public writers' services
- tattooist services
- body piercing services
- porter, shoe shining and valet car parking services
- public washroom services
- other personal services n.e.c.","This subcategory excludes:
- parking lot services, see 52.21.24",960919
97,Services of households as employers of domestic personnel,,,97
97.0,Services of households as employers of domestic personnel,,,970
97.00,Services of households as employers of domestic personnel,,,9700
97.00.1,Services of households as employers of domestic personnel,,,97001
97.00.11,Services of households as employers of domestic personnel providing child care services,"This subcategory includes:
- services provided by private households as employers of baby-sitters, nannies and similar child care personnel",,970011
97.00.12,"Services of households as employers of domestic personnel providing assistance services for the elderly, without medical care","This subcategory includes:
- services provided by private households as employers of personnel providing everyday assistance services for living at home for non-autonomous elderly people, such as:
  • washing and dressing, eating, administrative obligations, intellectual and social life
  • shopping and preparation of meals
  • nursing at home without medical care and assistance to mobility
  • other assistance services for living at home for non-autonomous elderly people (housework, washing and ironing etc.)",,970012
97.00.13,"Services of households as employers of domestic personnel providing assistance services for disabled adults, without medical care","This subcategory includes:
- services provided by private households as employers of personnel providing everyday assistance services for living at home for disabled adults, such as:
  • washing and dressing, eating, administrative obligations, intellectual and social life
  • shopping and preparation of meals
  • nursing at home without medical care and assistance to mobility
  • other assistance services for living at home for non-autonomous disabled adults (housework, washing and ironing etc.)",,970013
97.00.14,Services of households as employers of domestic personnel providing housing and household assistance services for daily life,"This subcategory includes:
- services provided by private households as employers of personnel providing a wide range of everyday assistance services, such as:
  • housework and “handyman” services at home, gardening, home guard services, washing, cleaning and ironing services for households at home, shopping and preparation of meals, walking, feeding and care for pets at home.
- services provided by private households as employers of specialised personnel providing specialised not-everyday assistance services, such as:
  • IT technical support services, home school support courses, hairdressing and other beauty treatment services at home.",,970014
97.00.19,Other services of households as employers of domestic personnel,"This subcategory includes:
- services provided by private households as employers of specialised domestic servants such as cooks, waiters, valets, butlers, laundresses, gardeners, gatekeepers, stable-lads, chauffeurs, caretakers, governesses, secretaries, private crew (boat, plane) and the like.",,970019
98,Undifferentiated goods and services produced by private households for own use,,,98
98.1,Undifferentiated goods produced by private households for own use,,,981
98.10,Undifferentiated goods produced by private households for own use,,,9810
98.10.1,Undifferentiated goods produced by private households for own use,,,98101
98.10.10,Undifferentiated goods produced by private households for own use,,,981010
98.2,Undifferentiated services produced by private households for own use,,,982
98.20,Undifferentiated services produced by private households for own use,,,9820
98.20.1,Undifferentiated services produced by private households for own use,,,98201
98.20.10,Undifferentiated services produced by private households for own use,,,982010
99,Services provided by extraterritorial organisations and bodies,,,99
99.0,Services provided by extraterritorial organisations and bodies,,,990
99.00,Services provided by extraterritorial organisations and bodies,,,9900
99.00.1,Services provided by extraterritorial organisations and bodies,,,99001
99.00.10,Services provided by extraterritorial organisations and bodies,"This subcategory includes:
- services provided by the United Nations, its specialised agencies, regional bodies etc., the European Union, the Organisation for Economic Co-operation and Development, the World Trade Organisation, the World Customs Organisation, the Organisation of Oil Producing and Exporting Countries and other international bodies or extraterritorial units
- services provided by embassies and representations from other countries",,990010
A,"PRODUCTS OF AGRICULTURE, FORESTRY AND FISHING",,,A
B,MINING AND QUARRYING,,,B
C,MANUFACTURED PRODUCTS,,,C
D,"ELECTRICITY, GAS, STEAM AND AIR CONDITIONING",,,D
E,"WATER SUPPLY; SEWERAGE, WASTE MANAGEMENT AND REMEDIATION SERVICES",,,E
F,CONSTRUCTIONS AND CONSTRUCTION WORKS,,,F
G,WHOLESALE AND RETAIL TRADE SERVICES; REPAIR SERVICES OF MOTOR VEHICLES AND MOTORCYCLES,,,G
H,TRANSPORTATION AND STORAGE SERVICES,,,H
I,ACCOMMODATION AND FOOD SERVICES,,,I
J,INFORMATION AND COMMUNICATION SERVICES,,,J
K,FINANCIAL AND INSURANCE SERVICES,,,K
L,REAL ESTATE SERVICES,,,L
M,"PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES",,,M
N,ADMINISTRATIVE AND SUPPORT SERVICES,,,N
O,PUBLIC ADMINISTRATION AND DEFENCE SERVICES; COMPULSORY SOCIAL SECURITY SERVICES,,,O
P,EDUCATION SERVICES,,,P
Q,HUMAN HEALTH AND SOCIAL WORK SERVICES,,,Q
R,"ARTS, ENTERTAINMENT AND RECREATION SERVICES",,,R
S,OTHER SERVICES,,,S
T,SERVICES OF HOUSEHOLDS AS EMPLOYERS; UNDIFFERENTIATED GOODS AND SERVICES PRODUCED BY HOUSEHOLDS FOR OWN USE,,,T
U,SERVICES PROVIDED BY EXTRATERRITORIAL ORGANISATIONS AND BODIES,,,U
