Wholesale trade

Notes from category 46.12.0:

• –activities of agents involved in the wholesale of fuels, ores, metals and industrial chemicals, including fertilisers

Notes from category 46.64.5:

• –wholesale of machinery for the food and beverages industry

Notes from sub-category 46.11.01:

• –activities of agents involved in wholesale of livestock feed

Notes from sub-category 46.11.02:

• –activities of agents involved in the wholesale of flowers, plants, bulbs and seeds
• –activities of agents involved in the wholesale of cut flowers and flower buds

Notes from sub-category 46.11.03:

• –activities of agents involved in the wholesale of live animals, e.g. buffaloes, sheep, goats, turkeys, horses

Notes from sub-category 46.11.04:

• –activities of agents involved in the wholesale of raw and semi-finished textile fibres
• –activities of agents involved in the wholesale of raw skins
• –activities of agents involved in wholesale auctions for fur skin

Notes from sub-category 46.12.01:

• –activities of agents involved in the wholesale of gas oils and lubricating petroleum oils
• –activities of agents involved in the wholesale of liquid biodiesel
• –activities of agents involved in the wholesale of bottled gaseous fuels

Notes from sub-category 46.12.02:

• –activities of agents involved in the wholesale of hard coal
• –activities of agents involved in the wholesale of briquettes, ovoids and similar fuels manufactured from lignite

Notes from sub-category 46.12.03:

• –activities of agents involved in the wholesale of ores and metals, e.g. ferroalloys, tubes and pipes of steel

Notes from sub-category 46.12.04:

• –activities of agents involved in the wholesale of pesticides (plant protection products)

Notes from sub-category 46.12.05:

• –activities of agents involved in the wholesale of industrial chemicals, e.g. paraffin wax other waxes, essential oils and chemical glues

Notes from sub-category 46.13.01:

• –activities of agents involved in the wholesale of timber and wooden semi-finished goods
• –activities of agents involved in the wholesale of pallets and wooden containers and their parts

Notes from sub-category 46.13.03:

• –activities of agents involved in the wholesale of doors and windows
• –activities of agents involved in the wholesale of flat glass
• –activities of agents involved in the wholesale of prefabricated buildings and building equipment
• –activities of agents involved in the wholesale of sanitary equipment

Notes from sub-category 46.14.01:

• –activities of agents involved in the wholesale of machinery and industrial equipment:
• –for use in industry
• –for use in trade
• –activities of agents involved in the wholesale of heating, ventilation and air conditioning equipment, for non-domestic use
• –activities of agents involved in the wholesale of equipment for solariums and beauty centres
• –activities of agents involved in the wholesale of appliance cords, extension cords, and other electrical cord sets with insulated wire and connectors for non-domestic use
• –activities of agents involved in the wholesale of brooms and brushes for non-domestic use

Notes from sub-category 46.14.02:

• –activities of agents involved in the wholesale of machinery and industrial equipment:
• –for use in construction, including the construction of roads and motorways

Notes from sub-category 46.14.03:

• –activities of agents involved in the wholesale of office machinery and computers
• –activities of agents involved in the wholesale of peripheral equipment
• –activities of agents involved in the wholesale of telephone and communication equipment, including mobile telephones, modems, etc.

Notes from sub-category 46.14.04:

• –activities of agents involved in the wholesale of agricultural equipment, including tractors

Notes from sub-category 46.14.05:

• –activities of agents involved in the wholesale of ships and aircraft
• –activities of agents involved in the wholesale of yachts and recreational boats

Notes from sub-category 46.15.01:

• –activities of agents involved in the wholesale of office furniture and furniture for shops made of wood, metal and plastic

Notes from sub-category 46.15.02:

• –activities of agents involved in the wholesale of furniture made of cane, wicker, rush, cork and straw
• –activities of agents involved in the wholesale of home furnishings
• –activities of agents involved in the wholesale of mattresses and mattress supports

Notes from sub-category 46.15.03:

• –activities of agents involved in the wholesale of household heating, ventilation and air conditioning equipment
• –activities of agents involved in the wholesale of appliance cords, extension cords, and other electrical cord sets with insulated wire and connectors for domestic use

Notes from sub-category 46.15.04:

• –activities of agents involved in the wholesale of chinaware and glassware
• –activities of agents involved in the wholesale of dish washing machines, cloth washing and drying machines, of the household type
• –activities of agents involved in the wholesale of refrigerators and freezers, of the household type

Notes from sub-category 46.15.05:

• –activities of agents involved in the wholesale of tools (e.g. hammers, saws, screwdrivers and other hand tools)
• –activities of agents involved in the wholesale of bolts and screws

Notes from sub-category 46.16.01:

• –activities of agents involved in the wholesale of fabrics
• –activities of agents involved in the wholesale of basic materials for rug, tapestry or embroidery making
• –activities of agents involved in the wholesale of haberdashery: needles, sewing thread, etc.

Notes from sub-category 46.16.02:

• –activities of agents involved in the wholesale of blankets and travelling rugs
• –activities of agents involved in the wholesale of carpets

Notes from sub-category 46.16.03:

• –activities of agents involved in the wholesale of shirts
• –activities of agents involved in the wholesale of underwear for adults, babies and children

Notes from sub-category 46.16.04:

• –activities of agents involved in the wholesale of gloves, belts, ties, etc.

Notes from sub-category 46.16.05:

• –activities of agents involved in the wholesale of raw and processed fur skins

Notes from sub-category 46.16.06:

• –activities of agents involved in the wholesale of footwear, including boots and sandals

Notes from sub-category 46.16.07:

• –activities of agents involved in the wholesale of handbags and travel accessories
• –activities of agents involved in the wholesale of saddlery and harness for any animal

Notes from sub-category 46.17.01:

• –activities of agents involved in the wholesale of fresh, frozen, deep-frozen, preserved and dried fruit and vegetables

Notes from sub-category 46.17.02:

• –activities of agents involved in the wholesale of fresh, frozen, deep-frozen, preserved and dried meat
• –activities of agents involved in the wholesale of charcuterie and other meat products

Notes from sub-category 46.17.03:

• –activities of agents involved in the wholesale of fresh, frozen, deep-frozen, preserved and dried fish

Notes from sub-category 46.17.04:

• –activities of agents involved in the wholesale of powdered milk
• –activities of agents involved in the wholesale of dairy products, e.g. cheese, butter and yoghurt

Notes from sub-category 46.17.05:

• –activities of agents involved in the wholesale of olive and seed oil, margarine and other similar products

Notes from sub-category 46.17.06:

• –activities of agents involved in the wholesale of alcohol-based drinks and non-alcoholic beverages
• –activities of agents involved in the wholesale of natural mineral waters and other bottled waters

Notes from sub-category 46.17.07:

• –activities of agents involved in the wholesale of food supplements for human consumption
• –activities of agents involved in the wholesale of eggs
• –activities of agents involved in the wholesale of food for pets
• –activities of agents involved in the wholesale of food supplements for animal consumption

Notes from sub-category 46.18.11:

• –activities of agents involved in the wholesale of pharmaceutical and medical goods, perfumery and toilet articles and cleaning materials

Notes from sub-category 46.18.12:

• –activities of agents involved in the wholesale of medical goods
• –activities of agents involved in the wholesale of orthopaedic goods
• –activities of agents involved in the wholesale of pacemakers and hearing aids
• –activities of agents involved in the wholesale of instruments and appliances used in dental treatment
• –activities of agents involved in the wholesale of artificial teeth and artificial parts of the body
• –activities of agents involved in the wholesale of medical, surgical or laboratory sterilisers
• –activities of agents involved in the wholesale of medical, surgical, dental or veterinary furniture

Notes from sub-category 46.18.13:

• –activities of agents involved in the wholesale of perfumery and toilet articles
• –activities of agents involved in the wholesale of cosmetics
• –activities of agents involved in the wholesale of shampoos, hair lacquers, preparations for permanent waving or straightening, lotions and other preparations for use on the hair
• –activities of agents involved in the wholesale of beauty, make-up or skin-care preparations, including suntan preparations

Notes from sub-category 46.18.14:

• –activities of agents involved in the wholesale of cleaning materials
• –activities of agents involved in the wholesale of soaps and detergents

Notes from sub-category 46.18.21:

• –activities of agents involved in the wholesale of games and toys

Notes from sub-category 46.18.22:

• –activities of agents involved in the wholesale of bicycles

Notes from sub-category 46.18.23:

• –activities of agents involved in the wholesale of sports goods (excluding bicycles)
• –activities of agents involved in the wholesale of sailboards, surfboards and waterskis

Notes from sub-category 46.18.24:

• –activities of agents involved in the wholesale of watches, clocks and jewellery
• –activities of agents involved in the wholesale of silverware articles

Notes from sub-category 46.18.25:

• –activities of agents involved in the wholesale of imitation jewellery, e.g. rings, bracelets, necklaces, brooches, earrings

Notes from sub-category 46.18.26:

• –activities of agents involved in the wholesale of photographic and optical equipment
• –activities of agents involved in the wholesale of telescopes, microscopes, binoculars

Notes from sub-category 46.18.31:

• –activities of agents involved in the wholesale of books

Notes from sub-category 46.18.32:

• –activities of agents involved in the wholesale of newspapers and magazines

Notes from sub-category 46.18.33:

• –activities of agents involved in the wholesale of stationery
• –activities of agents involved in the wholesale of paper and paperboard

Notes from sub-category 46.18.41:

• –activities of agents involved in the wholesale of cars and light motor vehicles

Notes from sub-category 46.18.42:

• –activities of agents involved in the wholesale of lorries, trailers and semi-trailers, camping vehicles (e.g. caravans and motorhomes)

Notes from sub-category 46.18.43:

• –activities of agents involved in the wholesale of motor vehicle parts and accessories

Notes from sub-category 46.18.44:

• –activities of agents involved in the wholesale of motorcycles (including mopeds), motorised personal transport devices

Notes from sub-category 46.18.45:

• –activities of agents involved in the wholesale of parts and accessories for motorcycles
• –activities of agents involved in the wholesale of parts and accessories for motorised personal transport devices

Notes from sub-category 46.18.46:

• –activities of agents involved in the wholesale of rolling stock
• –activities of agents involved in the wholesale of parts and accessories for rolling stock

Notes from sub-category 46.18.50:

• –activities of agents involved in the wholesale of radio equipment
• –activities of agents involved in the wholesale of televisions
• –activities of agents involved in the wholesale of recording media players and recorders

Notes from sub-category 46.18.91:

• –activities of agents involved in the wholesale of waste
• –waste trade activities as agents

Notes from sub-category 46.18.92:

• –activities of agents involved in the wholesale of wallpaper and similar wall coverings
• –activities of agents involved in the wholesale of linoleum and hard non-plastic surface floor coverings, i.e. resilient floor coverings, e.g. vinyl

Notes from sub-category 46.18.93:

• –activities of agents involved in the wholesale of musical instruments

Notes from sub-category 46.18.99:

• –activities of agents involved in the wholesale of candles
• –activities of agents involved in the wholesale of brooms and brushes for domestic use

Notes from sub-category 46.21.10:

• –wholesale of grains
• –wholesale of pulses (dried leguminous vegetables) for sowing

Notes from sub-category 46.21.21:

• –wholesale of unmanufactured tobacco

Notes from sub-category 46.21.22:

• –wholesale of seeds for planting
• –wholesale of oleaginous fruits
• –wholesale of livestock feed and agricultural raw materials
• –wholesale of officinal plants (excluding bulk officinal plants)

Notes from sub-category 46.22.00:

• –wholesale of flowers, plants and bulbs
• –wholesale of seeds of flowers and plants

Notes from sub-category 46.23.00:

• –wholesale of pets
• –wholesale of other live animals

Notes from sub-category 46.24.01:

• –wholesale of raw and processed fur skins

Notes from sub-category 46.24.02:

• –wholesale of leather, raw and processed hides (excluding fur skins)

Notes from sub-category 46.31.10:

• –wholesale of fresh fruit and vegetables
• –wholesale of fresh legumes
• –wholesale of fresh mushrooms
• –wholesale of fresh potatoes

Notes from sub-category 46.31.20:

• –wholesale of dried fruit and vegetables
• –wholesale of preserved fruit and vegetables
• –wholesale of frozen fruit and vegetables
• –wholesale of preserved or frozen legumes
• –wholesale of preserved or frozen mushrooms
• –wholesale of preserved or frozen potatoes

Notes from sub-category 46.32.11:

• –wholesale of fresh meat
• –wholesale of fresh poultry and game meat
• –wholesale of fresh snails

Notes from sub-category 46.32.12:

• –wholesale of preserved or frozen meat
• –wholesale of preserved or frozen poultry and game meat
• –wholesale of preserved or frozen snails

Notes from sub-category 46.32.20:

• –wholesale of meat products
• –wholesale of tripe, delicatessen (charcuterie), salted meat

Notes from sub-category 46.32.31:

• –wholesale of fresh fish, crustaceous and molluscs
• –wholesale of fresh seafood
• –wholesale of fresh algae and seaweeds

Notes from sub-category 46.32.32:

• –wholesale of preserved or frozen fish and fish products
• –wholesale of preserved or frozen crustaceous and molluscs
• –wholesale of preserved or frozen seafood
• –wholesale of preserved or frozen algae and seaweeds
• –wholesale of dried fish

Notes from sub-category 46.33.10:

• –wholesale of dairy products
• –wholesale of eggs and egg products
• –wholesale of powdered milk
• –wholesale of ice creams and sorbets

Notes from sub-category 46.33.20:

• –wholesale of edible oils and fats of animal or vegetable origin

Notes from sub-category 46.34.10:

• –wholesale of alcoholic beverages
• –wholesale of grape must
• –wholesale of prepared alcoholic beverages in cans or bottles
• –buying of wine in bulk and bottling without transformation

Notes from sub-category 46.34.20:

• –wholesale of non-alcoholic beverages
• –wholesale of fruit and vegetable juices
• –wholesale of prepared non-alcoholic beverages in cans or bottles
• –wholesale of non-alcoholic wine and beer

Notes from sub-category 46.35.01:

• –wholesale of electronic cigarettes (vapes)

Notes from sub-category 46.35.09:

• –wholesale of tobacco and smoking products and accessories, including lighters, pipes, cigarette rolling equipment, etc.

Notes from sub-category 46.36.00:

• –wholesale of sugar, including sugar cubes, molasses, sugar confectionery and chocolate
• –wholesale of bakery products
• –wholesale of chocolate puddings, sweet flan puddings and crème caramel puddings

Notes from sub-category 46.37.01:

• –wholesale of decaffeinated coffee
• –wholesale of roasted coffee
• –wholesale of coffee filled in bags, pads or capsules

Notes from sub-category 46.37.02:

• –wholesale of chamomile and other products for brewing infusions
• –wholesale of cocoa powder
• –wholesale of processed cinnamon (canella) and other processed spices

Notes from sub-category 46.38.00:

• –wholesale of ready-made meals
• –wholesale of homogenised food preparations and dietetic food
• –wholesale of food for pets
• –wholesale of food supplements for human consumption
• –wholesale of insects (e.g. crickets) which are processed and ready-to-eat
• –wholesale of food pastes

Notes from sub-category 46.41.10:

• –wholesale of fabrics

Notes from sub-category 46.41.20:

• –wholesale of yarn
• –wholesale of haberdashery: needles, sewing thread, etc.

Notes from sub-category 46.41.90:

• –wholesale of household linen, etc.
• –wholesale of parasols, tarpaulins, sails, parachutes, etc.
• –wholesale of twine and cordage of jute, and jute sacks

Notes from sub-category 46.42.10:

• –wholesale of clothing, including sports clothes
• –wholesale of shirts
• –wholesale of pullovers, cardigans and similar articles
• –wholesale of clothing accessories (e.g. gloves, ties and braces)
• –wholesale of umbrellas
• –wholesale of underwear for adults, babies and children
• –wholesale of work clothes, uniforms, costumes

Notes from sub-category 46.42.20:

• –wholesale of fur articles

Notes from sub-category 46.42.30:

• –wholesale of footwear, including non-specialised sports footwear
• –wholesale of protective safety footwear, e.g. footwear incorporating a protective metal toe-cap

Notes from sub-category 46.43.10:

• –wholesale of photographic and optical goods except corrective glasses, lenses and sunglasses

Notes from sub-category 46.43.20:

• –wholesale of radio and television equipment

Notes from sub-category 46.43.30:

• –wholesale of electrical household appliances, e.g. refrigerators, ovens, washing machines, clothes dryers, vacuum cleaners
• –wholesale of electrical heating and cooling appliances
• –wholesale of heating equipment using renewable resources
• –wholesale of heating, ventilation and air-conditioning equipment
• –wholesale of sewing machines of household type
• –wholesale of safety systems and alarms
• –wholesale of other electrical household appliances
• –wholesale of plugs, sockets and other apparatus for switching or protecting electrical circuits for domestic use

Notes from sub-category 46.44.10:

• –wholesale of chinaware
• –wholesale of ceramic articles, e.g. pottery

Notes from sub-category 46.44.20:

• –wholesale of glassware

Notes from sub-category 46.44.30:

• –wholesale of household utensils, crockery and pottery

Notes from sub-category 46.44.40:

• –wholesale of cleaning materials
• –wholesale of detergents

Notes from sub-category 46.45.00:

• –wholesale of perfumes, cosmetics, soaps and toilet paper

Notes from sub-category 46.46.10:

• –wholesale of pharmaceutical goods
• –wholesale of pharmaceutical products subject to medical prescription
• –wholesale of veterinary medicines

Notes from sub-category 46.46.20:

• –wholesale of bulk officinal plants

Notes from sub-category 46.46.31:

• –wholesale of corrective glasses, lenses and sunglasses
• –wholesale of non-corrective sunglasses

Notes from sub-category 46.46.39:

• –wholesale of medical and orthopaedic goods
• –wholesale of medical and surgical instruments
• –wholesale of non-household-type medical equipment
• –wholesale of hospital equipment

Notes from sub-category 46.47.10:

• –wholesale of furniture
• –wholesale of mattresses and box springs
• –wholesale of furniture for warehouses, churches, medical facilities and hospitals, etc.
• –wholesale of antique furniture

Notes from sub-category 46.47.20:

• –wholesale of carpets

Notes from sub-category 46.47.30:

• –wholesale of lighting equipment

Notes from sub-category 46.48.00:

• –wholesale of jewellery
• –wholesale of processed precious, natural, synthetic or reconstructed stones
• –wholesale of silverware articles

Notes from sub-category 46.49.10:

• –wholesale of paper stationery
• –wholesale of stationery

Notes from sub-category 46.49.21:

• –wholesale of books

Notes from sub-category 46.49.22:

• –wholesale of magazines and newspapers

Notes from sub-category 46.49.30:

• –wholesale of games and toys, including party and magic items
• –wholesale of baby equipment (e.g. baby carriages, pushchairs, baby walkers, baby carriers, baby car seats)

Notes from sub-category 46.49.41:

• –wholesale of bicycles, electric bicycles, monowheels, hoverboards, kick scooters, including related parts and accessories

Notes from sub-category 46.49.49:

• –wholesale of sports goods, including special sports footwear (e.g. ski boots, football shoes, skates, ballet shoes)
• –wholesale of recreational boats
• –wholesale of medals and sports cups
• –wholesale of requisites for sport fishing
• –wholesale of requisites for sport hunting, including weapons and ammunitions
• –wholesale of tents and sleeping bags
• –wholesale of basins for swimming pools

Notes from sub-category 46.49.50:

• –wholesale of handbags
• –wholesale of leather goods, excluding clothing and footwear, and travel accessories
• –wholesale of saddlery and harness for any animal

Notes from sub-category 46.49.91:

• –wholesale in promotional items

Notes from sub-category 46.49.92:

• –wholesale of party favours, e.g. wedding favours

Notes from sub-category 46.49.99:

• –wholesale of woodenware, wickerwork and corkware, etc.
• –wholesale of musical instruments
• –wholesale of recorded media
• –wholesale of artificial flowers, foliage and fruit
• –wholesale of coffins and funerary articles
• –wholesale of toiletries, hygiene products etc. for pet animals
• –wholesale of non-electrical household appliances
• –wholesale of brooms and brushes for household cleaning
• –wholesale of saucepans and pans
• –wholesale of cutlery
• –wholesale of imitation jewellery

Notes from sub-category 46.50.10:

• –wholesale of computers, computer peripheral equipment and parts
• –wholesale of smart boards
• –wholesale of non-customised software, including video games, provided on physical media, with a right to perpetual use

Notes from sub-category 46.50.20:

• –wholesale of telephone and communication equipment (e.g. mobile telephones, modems)
• –wholesale of electronic valves and tubes
• –wholesale of semiconductor devices
• –wholesale of microchips and integrated circuits
• –wholesale of printed circuits
• –wholesale of recordable media
• –wholesale of antennas and satellite dishes

Notes from sub-category 46.50.30:

• –wholesale of other office machinery and equipment

Notes from sub-category 46.61.00:

• –wholesale of agricultural and forestry machinery and equipment:
• –ploughs, manure spreaders, seeders
• –harvesters
• –threshers
• –milking machines
• –poultry-keeping machines, bee-keeping equipment
• –agricultural and forestry tractors
• –wholesale of garden and landscaping equipment (e.g. lawnmowers)

Notes from sub-category 46.62.00:

• –wholesale of machine tools of any type and for any material
• –wholesale of computer-controlled machine tools

Notes from sub-category 46.63.00:

• –wholesale of mining, construction and civil engineering machinery and equipment (e.g. excavating machines)

Notes from sub-category 46.64.11:

• –wholesale of ships and boats
• –wholesale of yachts

Notes from sub-category 46.64.19:

• –wholesale of transport equipment (e.g. locomotives, wagons), except motor vehicles, motorcycles and bicycles
• –wholesale of armoured vehicles
• –wholesale of aircraft, drones and unmanned aircraft systems

Notes from sub-category 46.64.20:

• –wholesale of other electrical material (e.g. electrical motors, transformers)
• –wholesale of wires and switches and other installation equipment
• –wholesale of photovoltaic panels
• –wholesale of other electrical material for non-domestic use

Notes from sub-category 46.64.30:

• –wholesale of equipment for hairdressers, gyms, solariums and beauty centres

Notes from sub-category 46.64.40:

• –wholesale of machinery for the textile industry and of sewing and knitting machines
• –wholesale of leather machines:
• –machinery for preparing, tanning or working hides, skins or leather
• –machinery for making or repairing footwear or other articles of hides, skins, leather or fur skins
• –wholesale of laundry machinery:
• –ironing machines, including fusing presses
• –commercial washing and drying machines
• –dry-cleaning machines

Notes from sub-category 46.64.51:

• –wholesale of machinery for restaurants and bars, e.g. blenders, toast makers
• –wholesale of machinery for ice-cream parlours and pastry shops
• –wholesale of machinery for hotels, e.g. food warmers

Notes from sub-category 46.64.59:

• –wholesale of machinery for the industrial preparation or manufacture of food or drink

Notes from sub-category 46.64.60:

• –wholesale of high pressure cleaners
• –wholesale of dishwashers for non-domestic use
• –wholesale of brooms and brushes for non-domestic use

Notes from sub-category 46.64.91:

• –wholesale of measuring instruments and equipment

Notes from sub-category 46.64.92:

• –wholesale of attractions for amusement and theme parks (e.g. mechanical rides)
• –wholesale of video game machines

Notes from sub-category 46.64.99:

• –wholesale of equipment for fish farming
• –wholesale of robots for production lines
• –wholesale of machinery for the tobacco industry
• –wholesale of event technology equipment for events, fairs and exhibitions
• –wholesale of other machinery n.e.c. for use in industry, trade and navigation and other services
• –wholesale of batteries and accumulators for domestic use
• –wholesale of weapons, weapon systems and ammunition
• –wholesale of box pallets
• –wholesale of reservoirs, tanks, vats and similar containers, capacity exceeding 300 litres, of plastics and for industrial use
• –wholesale of printing machines (excluding textile printing machinery)
• –wholesale of lifting and handling machinery and equipment
• –wholesale of fire extinguishers
• –wholesale of machines for additive manufacturing (3D printers, etc.)

Notes from sub-category 46.71.10:

• –wholesale of new and used motor vehicles, including electric vehicles:
• –passenger motor vehicles, including specialised passenger motor vehicles (e.g. ambulances, minibuses)
• –wholesale of off-road motor vehicles

Notes from sub-category 46.71.20:

• –wholesale of new and used motor vehicles, including electric vehicles:
• –lorries, trailers and semi-trailers
• –camping vehicles (e.g. caravans, motorhomes)
• –buses

Notes from sub-category 46.72.00:

• –wholesale of new and used motor vehicle parts, equipment and related accessories like tyres, etc.
• –wholesale of batteries and accumulators for motor vehicles

Notes from sub-category 46.73.10:

• –wholesale of new and used motorcycles, including mopeds

Notes from sub-category 46.73.20:

• –wholesale of parts and accessories for motorcycles
• –wholesale of protective gear for motorcyclists

Notes from sub-category 46.81.00:

• –wholesale of fossil low-carbon or carbon-free fuels, greases, lubricants, oils, e.g.:
• –charcoal, coal, coke, fuelwood, pellets of wood or biomass, naphtha
• –crude petroleum, crude oil, diesel fuel, gasoline, fuel oil, heating oil, kerosene, biofuels, recycled carbon fuels, synthetic fuels, in blending or pure
• –liquefied petroleum gas (LPG), liquefied natural gas (LNG), butane and propane gas and their related bio and renewable forms, in blending or pure
• –lubricating oils and greases, refined petroleum products
• –wholesale of bottled gaseous fuels

Notes from sub-category 46.82.10:

• –wholesale of ferrous metal ores
• –wholesale of ferrous metals in primary forms
• –wholesale of ferrous semi-finished metal ores
• –wholesale of ferrous semi-finished products n.e.c.
• –wholesale of steel sheets on own account, including usual cutting operations associated with trade which do not include the production of new goods

Notes from sub-category 46.82.21:

• –wholesale of gold and other precious metals, purchased from households or enterprises and _x000D_ sold to retailers, to industrial, commercial, institutional or professional users, or to other wholesalers

Notes from sub-category 46.82.29:

• –wholesale of non-ferrous metal ores
• –wholesale of non-ferrous metals in primary forms
• –wholesale of gold and other precious metals (excluding cash-for-gold wholesale activities)
• –wholesale of non-ferrous semi-finished products n.e.c.
• –wholesale of non-ferrous semi-finished metal ores

Notes from sub-category 46.83.10:

• –wholesale of wood in the rough
• –wholesale of products of primary processing of wood
• –wholesale of pallets, other load boards of wood, and barrels
• –wholesale of raw and assembled wood flooring

Notes from sub-category 46.83.21:

• –wholesale of paints, varnishes and lacquers

Notes from sub-category 46.83.22:

• –wholesale of wallpaper and floor coverings (e.g. laminate, tiles, vinyl flooring)
• –wholesale of other floor coverings (e.g. linoleum)

Notes from sub-category 46.83.23:

• –wholesale of doors, windows and shutters (of any materials)

Notes from sub-category 46.83.29:

• –wholesale of construction materials, e.g. sand, gravel, cement, bricks, etc.
• –wholesale of scaffolding
• –wholesale of flat glass
• –wholesale of used marble bricks, steps, roof tiles
• –wholesale of street furniture, i.e. benches, traffic barriers, bollards, streetlamps, traffic lights, traffic signs, bus and tram stops
• –wholesale of prefabricated buildings
• –wholesale of prefabricated saunas
• –wholesale of:
• –thermal insulation material
• –sound insulation material
• –thermal-acoustic material
• –wholesale of reservoirs, tanks, vats and similar containers of plastics for construction

Notes from sub-category 46.83.30:

• –wholesale of sanitary equipment:
• –baths, washbasins, toilets and other sanitary porcelain
• –whirlpool baths
• –shower trays

Notes from sub-category 46.84.10:

• –wholesale of ironware and similar household hardware
• –wholesale of tools (e.g. hammers, saws, screwdrivers and other hand tools), including power hand tools
• –wholesale of bolts and screws
• –wholesale of safes
• –wholesale of padlocks and locks

Notes from sub-category 46.84.20:

• –wholesale of fittings
• –wholesale of hot water heaters, radiators and boilers
• –wholesale of sanitary installation equipment:
• –tubes, pipes, fittings, taps, T-pieces, connections, rubber pipes, etc.
• –wholesale of heating, ventilation and air-conditioning equipment, for non-domestic use

Notes from sub-category 46.85.01:

• –wholesale of fertilisers and agrochemical products
• –wholesale of pesticides (plant protection products)

Notes from sub-category 46.85.02:

• –wholesale of e-liquids for electronic cigarettes

Notes from sub-category 46.85.09:

• –wholesale of industrial chemicals (e.g. aniline, essential oils, chemical glues, methanol, paraffin, scents and flavourings, soda, industrial salt, acids and sulphurs, starch derivates, industrial gases, dyes and pigments, other organic and inorganic basic chemicals, glazes, printing inks and adhesives)
• –wholesale of explosives and pyrotechnic products
• –wholesale of hydrogen

Notes from sub-category 46.86.10:

• –wholesale of plastic materials in primary forms
• –wholesale of rubber

Notes from sub-category 46.86.20:

• –wholesale of textile fibres

Notes from sub-category 46.86.30:

• –wholesale of packaging articles

Notes from sub-category 46.86.90:

• –wholesale of raw precious stones
• –wholesale of unworked synthetic or reconstructed precious or semi-precious stones
• –wholesale of non-metallic ores
• –wholesale of paper in bulk and of paper pulp

Notes from sub-category 46.87.10:

• –wholesale of metal waste and scrap and materials for recycling, including collecting, sorting, separating, stripping of used goods (e.g. cars in order to obtain reusable parts), packing and repacking, storage and delivery, but without a transformation process. Additionally, the purchased and sold waste has a remaining value
• –wholesale of usable goods (made of plastics), following the dismantling of cars, computers, televisions and other equipment on own account by the unit without further transformation of the goods
• –wholesale of car wrecks

Notes from sub-category 46.87.90:

• –wholesale of non-metal waste and scrap and materials for recycling:
• –rag paper, rags, glass and plastic waste etc.
• –wholesale of usable goods (made of plastics or other materials), following the dismantling of cars, computers, televisions and other equipment on own account by the unit without further transformation of the goods

• ✕trade of electricity, see 35.15
• ✕trade of gaseous fuels for energy supply through mains, see 35.23
• ✕rental and leasing of goods, see division 77
• ✕packaging of solid goods and bottling of liquid or gaseous goods, including blending and filtering for third parties, see 82.92

Excluded from group 46.1:

• ✕wholesale on own account, see 46.2, 46.3, 46.4, 46.5, 46.6, 46.7, 46.8, 46.9
• ✕activities of commission agents who assume ownership of the goods, even if they are acting in the name of a third party, see 46.2, 46.3, 46.4, 46.5, 46.6, 46.7, 46.8, 46.9
• ✕intermediation service activities for retail sale, see 47.9
• ✕intermediation service activities for real estate activities, see 68.31
• ✕operation of websites providing searches for goods that link the customers to sellers, see the corresponding classes for intermediation service activities
• ✕activities of advertising, market research and public relations, see division 73

Excluded from group 46.2:

• ✕activities of wholesalers who do not assume ownership of the goods they trade, see 46.1

Excluded from group 46.3:

• ✕activities of wholesalers who do not assume ownership of the goods they trade, see 46.1

Excluded from group 46.4:

• ✕activities of wholesalers who do not assume ownership of the goods they trade, see 46.1
• ✕wholesale of garden and landscaping equipment (e.g. lawnmowers), see 46.61

Excluded from group 46.5:

• ✕activities of wholesalers who do not assume ownership of the goods they trade, see 46.1

Excluded from group 46.6:

• ✕activities of wholesalers who do not assume ownership of the goods they trade, see 46.1

Excluded from group 46.7:

• ✕activities of wholesalers who do not assume ownership of the goods they trade, see 46.1
• ✕repair and maintenance of motor vehicles, see 95.31
• ✕repair and maintenance of motorcycles, see 95.32

Excluded from group 46.8:

• ✕activities of wholesalers who do not assume ownership of the goods they trade, see 46.1
• ✕wholesale of batteries and accumulators not for motor vehicles, see 46.64
• ✕non-specialised wholesale trade, see 46.90

Excluded from group 46.9:

• ✕activities of wholesalers who do not assume ownership of the goods they trade, see 46.1

Excluded from class 46.11:

• ✕activities of agents involved in the wholesale of food for pets, see 46.17
• ✕wholesale on own account, see 46.2, 46.3, 46.4, 46.5, 46.6, 46.7, 46.8, 46.9
• ✕activities of commission agents who assume ownership of the goods, even if they are acting in the name of a third party, see 46.2, 46.3, 46.4, 46.5, 46.6, 46.7, 46.8, 46.9

Excluded from class 46.12:

• ✕wholesale on own account, see 46.2, 46.3, 46.4, 46.5, 46.6, 46.7, 46.8, 46.9
• ✕activities of commission agents who assume ownership of the goods, even if they are acting in the name of a third party, see 46.2, 46.3, 46.4, 46.5, 46.6, 46.7, 46.8, 46.9

Excluded from class 46.13:

• ✕wholesale on own account, see 46.2, 46.3, 46.4, 46.5, 46.6, 46.7, 46.8, 46.9
• ✕activities of commission agents who assume ownership of the goods, even if they are acting in the name of a third party, see 46.2, 46.3, 46.4, 46.5, 46.6, 46.7, 46.8, 46.9

Excluded from class 46.14:

• ✕activities of commission agents for motor vehicles and motorcycles, see 46.18
• ✕activities of wholesale auctioneering houses for third-party goods of motor vehicles, including internet wholesale auctions of motor vehicles, see 46.18
• ✕wholesale on own account, see 46.2, 46.3, 46.4, 46.5, 46.6, 46.7, 46.8, 46.9
• ✕activities of commission agents who assume ownership of the goods, even if they are acting in the name of a third party, see 46.2, 46.3, 46.4, 46.5, 46.6, 46.7, 46.8, 46.9
• ✕wholesale of boats, see 46.64
• ✕retail sale of boats, see 47.63
• ✕intermediation service activities for specialised retail sale of yachts and recreational boats, see 47.92
• ✕rental of pleasure boats and sailing boats with crew, see 50.10, 50.30
• ✕intermediation service activities for freight transportation, see 52.31
• ✕intermediation service activities for passenger transportation, see 52.32
• ✕rental and leasing of pleasure boats without operator, see 77.21
• ✕intermediation service activities for rental and leasing of pleasure boats without operator, see 77.52

Excluded from class 46.15:

• ✕wholesale on own account, see 46.2, 46.3, 46.4, 46.5, 46.6, 46.7, 46.8, 46.9
• ✕activities of commission agents who assume ownership of the goods, even if they are acting in the name of a third party, see 46.2, 46.3, 46.4, 46.5, 46.6, 46.7, 46.8, 46.9

Excluded from class 46.16:

• ✕wholesale on own account, see 46.2, 46.3, 46.4, 46.5, 46.6, 46.7, 46.8, 46.9
• ✕activities of commission agents who assume ownership of the goods, even if they are acting in the name of a third party, see 46.2, 46.3, 46.4, 46.5, 46.6, 46.7, 46.8, 46.9

Excluded from class 46.17:

• ✕wholesale on own account, see 46.2, 46.3, 46.4, 46.5, 46.6, 46.7, 46.8, 46.9
• ✕activities of commission agents who assume ownership of the goods, even if they are acting in the name of a third party, see 46.2, 46.3, 46.4, 46.5, 46.6, 46.7, 46.8, 46.9

Excluded from class 46.18:

• ✕wholesale on own account, see 46.2, 46.3, 46.4, 46.5, 46.6, 46.7, 46.8, 46.9
• ✕activities of commission agents who assume ownership of the goods, even if they are acting in the name of a third party, see 46.2, 46.3, 46.4, 46.5, 46.6, 46.7, 46.8, 46.9
• ✕waste trade activities as wholesalers, see 46.87
• ✕activities of insurance agents, see 66.22
• ✕activities of real estate agents, see 68.31
• ✕activities of sale representatives, for promotion purposes, see 73.30

Excluded from class 46.19:

• ✕wholesale on own account, see 46.2, 46.3, 46.4, 46.5, 46.6, 46.7, 46.8, 46.9
• ✕activities of commission agents who assume ownership of the goods, even if they are acting in the name of a third party, see 46.2, 46.3, 46.4, 46.5, 46.6, 46.7, 46.8, 46.9
• ✕activities of real estate agents, see 68.31
• ✕activities of agents involved in the sale of services for goods (transport, insurance, advertising), see relevant NACE classes according to that particular service

Excluded from class 46.21:

• ✕wholesale of seeds of flowers and plants, see 46.22
• ✕wholesale of food for pets, see 46.38
• ✕wholesale of fertilisers and agrochemical products, see 46.85
• ✕wholesale of textile fibres, see 46.86

Excluded from class 46.24:

• ✕activities of agents involved in wholesale auctions for fur skin, see 46.11

Excluded from class 46.31:

• ✕wholesale of fruit and vegetable juices, see 46.34
• ✕wholesale of ready-made meals, see 46.38

Excluded from class 46.32:

• ✕wholesale of livestock feed, see 46.21
• ✕wholesale of ready-made meals, see 46.38
• ✕wholesale of food for pets, see 46.38

Excluded from class 46.34:

• ✕blending of wine, distilled spirits and other beverages (in order to make a new product), see 11.01, 11.02, 11.07

Excluded from class 46.35:

• ✕wholesale of e-liquids for electronic cigarettes, see 46.85

Excluded from class 46.36:

• ✕wholesale of ice cream, see 46.33

Excluded from class 46.37:

• ✕processing of tea and coffee, see 10.83
• ✕wholesale of prepared beverages in cans or bottles, see 46.34

Excluded from class 46.38:

• ✕wholesale of livestock feed, see 46.21

Excluded from class 46.41:

• ✕wholesale of clothing, see 46.42
• ✕wholesale of tents and sleeping bags, see 46.49
• ✕wholesale of textile fibres, see 46.86

Excluded from class 46.42:

• ✕wholesale of jewellery, see 46.48
• ✕wholesale of leather goods, excluding clothing and footwear, see 46.49
• ✕wholesale of specialised sports footwear only used in the practice of a sport (e.g. ski boots, football shoes, skates, ballet shoes), see 46.49
• ✕wholesale of protective gear for motorcyclists, see 46.73

Excluded from class 46.43:

• ✕wholesale of corrective glasses, lenses and sunglasses, see 46.46
• ✕wholesale of recorded media, see 46.49
• ✕wholesale of recordable media, see 46.50
• ✕wholesale of sewing machines other than household-type, see 46.64
• ✕wholesale of hardware, plumbing and heating equipment and supplies, see 46.84
• ✕wholesale of heating, ventilation and air-conditioning equipment for non-domestic use, see 46.84

Excluded from class 46.44:

• ✕wholesale of saucepans and pans, see 46.49
• ✕wholesale of cutlery, see 46.49

Excluded from class 46.46:

• ✕wholesale of health foods and diet products, see 46.38
• ✕wholesale of furniture for medical facilities and hospitals, see 46.47

Excluded from class 46.48:

• ✕wholesale of imitation jewellery, see 46.49
• ✕wholesale of raw precious stones, see 46.86
• ✕wholesale of unworked synthetic or reconstructed precious or semi-precious stones, see 46.86

Excluded from class 46.49:

• ✕wholesale of electronic cigarettes (vapes), see 46.35
• ✕wholesale of disguises, see 46.42
• ✕wholesale of weapons and ammunition, see 46.64
• ✕wholesale of attractions for amusement and theme parks, e.g. mechanical rides, see 46.64
• ✕wholesale of equipment for fish farming, see 46.64
• ✕wholesale of e-liquids for electronic cigarettes, see 46.85
• ✕wholesale of paper in bulk and of paper pulp, see 46.86

Excluded from class 46.50:

• ✕wholesale of recorded media, see 46.49
• ✕wholesale of machines for additive manufacturing (3D printers, etc.), see 46.64
• ✕publishing activities, see division 58

Excluded from class 46.61:

• ✕wholesale of livestock feeds, see 46.21
• ✕wholesale of fertilisers and agrochemical products, see 46.85

Excluded from class 46.63:

• ✕wholesale of scaffolding, see 46.83
• ✕wholesale of hand tools, hardware, plumbing and heating equipment and supplies, see 46.84

Excluded from class 46.64:

• ✕activities of agents involved in the wholesale of yachts and recreational boats, see 46.14
• ✕wholesale of electrical household appliances, see 46.43
• ✕wholesale of sewing machines of household-type, see 46.43
• ✕wholesale of other household utensils, crockery and pottery, see 46.44
• ✕wholesale of non-household-type medical equipment, see 46.46
• ✕wholesale of recreational boats, see 46.49
• ✕wholesale of bicycles, see 46.49
• ✕wholesale of saucepans and pans, see 46.49
• ✕wholesale of cutlery, see 46.49
• ✕wholesale of non-customised software, including video games, provided on a physical media, with a right to perpetual use, see 46.50
• ✕wholesale of mining, construction and civil engineering machinery, see 46.63
• ✕wholesale of motor vehicles (including trailers and caravans), see 46.71
• ✕wholesale of batteries and accumulators for motor vehicles, see 46.72
• ✕wholesale of motor vehicle parts, see 46.72
• ✕wholesale of motorcycles, see 46.73
• ✕wholesale of scaffolding, see 46.83
• ✕retail sale of boats, see 47.63
• ✕intermediation service activities for specialised retail sale of yachts and recreational boats, see 47.92
• ✕rental of pleasure boats and sailing boats with crew, see 50.10, 50.30
• ✕intermediation service activities for freight transportation, see 52.31
• ✕intermediation service activities for passenger transportation, see 52.32
• ✕rental and leasing of pleasure boats without operator, see 77.21
• ✕intermediation service activities for rental and leasing of pleasure boats without operator, see 77.52
• ✕repair and maintenance of motor vehicles, see 95.31
• ✕repair and maintenance of motorcycles, see 95.32

Excluded from class 46.71:

• ✕activities of agents involved in the wholesale of cars and light motor vehicles, see 46.18
• ✕wholesale of electric bicycles and their related parts and accessories, see 46.49
• ✕wholesale of motorised transport equipment (e.g. ships, yachts, planes, trains), see 46.64
• ✕wholesale of parts and accessories for motor vehicles, see 46.72
• ✕on-demand passenger transport service activities by vehicle with a driver, see 49.33
• ✕rental and leasing of cars and light motor vehicles without a driver, see 77.11
• ✕repair and maintenance of motor vehicles, see 95.31

Excluded from class 46.72:

• ✕activities of agents involved in the wholesale of cars and light motor vehicles parts and accessories, see 46.18
• ✕wholesale of boats, planes, trains, including parts and accessories, see 46.64

Excluded from class 46.73:

• ✕activities of commission agents specialised in the wholesale of motorcycles, see 46.18
• ✕wholesale of bicycles, electric bicycles and their related parts and accessories, see 46.49
• ✕rental of motorcycles, see 77.11
• ✕repair and maintenance of motorcycles, see 95.32

Excluded from class 46.81:

• ✕wholesale of hydrogen, see 46.85

Excluded from class 46.82:

• ✕wholesale of metal scrap, see 46.87
• ✕gold bullion sales, see section L

Excluded from class 46.84:

• ✕wholesale of heating, ventilation and air-conditioning equipment, for domestic use, see 46.43
• ✕wholesale of mining, construction and civil engineering machinery, see 46.63
• ✕wholesale of sanitary equipment, see 46.83

Excluded from class 46.85:

• ✕sale of gaseous fuels through mains on the account of others, see 35.40

Excluded from class 46.86:

• ✕wholesale of agricultural raw products, see 46.21
• ✕wholesale of processed precious stones, see 46.48
• ✕wholesale of stationery, see 46.49
• ✕wholesale of metals and metal ores, see 46.82
• ✕retail sale of gold and other precious metals, purchased from households or enterprises and sold to households, see 47.79

Excluded from class 46.87:

• ✕collection of household and industrial waste, see 38.1
• ✕processing of waste and scrap and other articles into secondary raw materials when a transformation process is required (the resulting secondary raw material is fit for direct use in an industrial manufacturing process, but is not a final product), see 38.21
• ✕dismantling of unusable automobiles, computers, televisions, and other equipment and parts for materials recovery, see 38.21
• ✕ship-breaking, see 38.21
• ✕shredding of cars by means of a mechanical process, see 38.21
• ✕treatment of waste for disposal without recovery, see 38.3
• ✕waste trade activities as agents, see 46.18
• ✕retail sale of second-hand goods, see 47.79

Excluded from category 46.18.3:

• ✕wholesale of books, magazines and newspapers, see 46.49.2

Excluded from sub-category 46.18.14:

• ✕activities of agents involved in the wholesale of brooms and brushes for domestic use, see 46.18.99

Excluded from sub-category 46.42.30:

• ✕wholesale of specialised sport footwear only used in the practice of a sport, e.g. ski boots, football shoes, skates, ballet shoes, see 46.49.49

Excluded from sub-category 46.49.10:

• ✕wholesale of paper in bulk and of paper pulp, see 46.86.90

Excluded from sub-category 46.64.51:

• ✕wholesale of other household utensils, crockery and pottery, see 46.44.30
• ✕wholesale of saucepans and pans, see 46.49.99
• ✕wholesale of cutlery, see 46.49.99

Excluded from sub-category 46.64.60:

• ✕wholesale of electrical household appliances, see 46.43.30

Excluded from sub-category 46.64.92:

• ✕wholesale of non-customised software, including video games, provided on a physical media, with a right to perpetual use, see 46.50.10

Excluded from sub-category 46.64.99:

• ✕wholesale of batteries and accumulators for motor vehicles, see 46.72.00

Excluded from sub-category 46.82.21:

• ✕retail sale of gold and other precious metals, purchased from households or enterprises and sold to households, see 47.79.32

Excluded from sub-category 46.86.90:

• ✕wholesale of processed precious stones, see 46.48.00
• ✕wholesale of ferrous metals and ferrous metal ores, see 46.82.10
• ✕cash-for-gold wholesale activities, see 46.82.21
• ✕wholesale of other non-ferrous metals and non-ferrous metal ores, see 46.82.29