Renting and leasing of recreational and sports goods

Notes from sub-category 77.21.01:

• –rental and leasing of bicycles, including bicycles with electrical assistance
• –rental and leasing of tourist cycle rickshaw without a driver

Notes from sub-category 77.21.02:

• –rental and leasing of pleasure boats, moveable houseboats, canoes, sailing boats and yachts without an operator

Notes from sub-category 77.21.09:

• –rental and leasing of skis
• –rental and leasing of other recreational and sports goods

Excluded from division 77:

• ✕rental of equipment with an operator, see corresponding classes according to activities carried out with this equipment (e.g. construction, see section F; transport, see section H)
• ✕streaming of content (e.g. software, books, by content publishers), see division 58
• ✕audiobook streaming activities not associated with its publishing, see 60.10
• ✕financial leasing, see 64.91
• ✕rental of real estate, see section M

Excluded from class 77.21:

• ✕activities of agents involved in the wholesale of yachts and recreational boats, see 46.14
• ✕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
• ✕provision of short-term accommodation in non-moveable houseboats, see 55.20
• ✕rental of non-moveable houseboats as primary residences, see 68.20
• ✕rental of videotapes and discs, see 77.22
• ✕rental of other personal and household goods, see 77.22
• ✕rental and leasing of water transport equipment for passengers or freight (e.g. boats, ships, hovercraft, without an operator), see 77.34
• ✕intermediation service activities for rental and leasing of pleasure boats without operator, see 77.52
• ✕rental of leisure and pleasure equipment as an integral part of recreational facilities, see 93.29