Level	Code	Description	Rulings	Reference to isic rev. 4	This item includes	This item also includes	This item excludes
1	G	WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES		G	This section includes wholesale and retail sale (i.e. sale without transformation) of any type of goods, and rendering services incidental to the sale of merchandise. Wholesaling and retailing are the final steps in the distribution of merchandise. Also included in this section are the repair of motor vehicles and motorcycles. Sale without transformation is considered to include the usual operations (or manipulations) associated with trade, for example sorting, grading and assembling of goods, mixing (blending) of goods (for example sand), bottling (with or without preceding bottle cleaning), packing, breaking bulk and repacking for distribution in smaller lots, storage (whether or not frozen or chilled). Division 45 includes all activities related to the sale and repair of motor vehicles and motorcycles, while divisions 46 and 47 include all other sale activities. The distinction between division 46 (wholesale) and division 47 (retail sale) is based on the predominant type of customer. Wholesale is the resale (sale without transformation) of new and used goods to retailers, business-to-business trade, such as to industrial, commercial, institutional or professional users, or resale to other wholesalers, or involves acting as an agent or broker in buying merchandise for, or selling merchandise to, such persons or companies. The principal types of businesses included are merchant wholesalers, i.e. wholesalers who take title to the goods they sell, such as wholesale merchants or jobbers, industrial distributors, exporters, importers, and cooperative buying associations, sales branches and sales offices (but not retail stores) that are maintained by manufacturing or mining units apart from their plants or mines for the purpose of marketing their products and that do not merely take orders to be filled by direct shipments from the plants or mines. Also included are merchandise and commodity brokers, commission merchants and agents and assemblers, buyers and cooperative associations engaged in the marketing of farm products. Wholesalers frequently physically assemble, sort and grade goods in large lots, break bulk, repack and redistribute in smaller lots, for example pharmaceuticals; store, refrigerate, deliver and install goods, engage in sales promotion for their customers and label design. Retailing is the resale (sale without transformation) of new and used goods mainly to the general public for personal or household consumption or utilisation, in shops, department stores, stalls, mail-order houses, door-to-door sales persons, hawkers, consumer cooperatives, auction houses etc. Most retailers take title to the goods they sell, but some act as agents for a principal and sell either on consignment or on a commission basis.
2	45	Wholesale and retail trade and repair of motor vehicles and motorcycles		45	This division includes all activities (except manufacture and renting) related to motor vehicles and motorcycles, including lorries and trucks, such as the wholesale and retail sale of new and second-hand vehicles, the repair and maintenance of vehicles and the wholesale and retail sale of parts and accessories for motor vehicles and motorcycles. Also included are activities of commission agents involved in wholesale or retail sale of vehicles.	This division also includes activities such as washing, polishing of vehicles etc.	This division does not include the retail sale of automotive fuel and lubricating or cooling products or the renting of motor vehicles or motorcycles.
3	45.1	Sale of motor vehicles		451
4	45.11	Sale of cars and light motor vehicles		4510	This class includes: - wholesale and retail sale of new and used vehicles: • passenger motor vehicles, including specialised passenger motor vehicles such as ambulances and minibuses, etc. (with a weight not exceeding 3,5 tons)	This class also includes: - wholesale and retail sale of off-road motor vehicles (with a weight not exceeding 3,5 tons)	This class excludes: - wholesale and retail sale of parts and accessories for motor vehicles, see 45.3 - renting of motor vehicles with driver, see 49.3 - renting of motor vehicles without driver, see 77.1
4	45.19	Sale of other motor vehicles		4510	This class includes: - wholesale and retail sale of new and used vehicles: • lorries, trailers and semi-trailers • camping vehicles such as caravans and motor homes	This class also includes: - wholesale and retail sale of off-road motor vehicles (with a weight exceeding 3,5 tons)	This class excludes: - wholesale and retail sale of parts and accessories for motor vehicles, see 45.3 - renting of trucks with driver, see 49.41 - renting of trucks without driver, see 77.12
3	45.2	Maintenance and repair of motor vehicles		452
4	45.20	Maintenance and repair of motor vehicles		4520	This class includes: - maintenance and repair of motor vehicles: • mechanical repairs • electrical repairs • electronic injection systems repair • ordinary servicing • bodywork repair • repair of motor vehicle parts • washing, polishing, etc. • spraying and painting • repair of screens and windows • repair of motor vehicle seats - tyre and tube repair, fitting or replacement - anti-rust treatment - installation of parts and accessories not as part of the manufacturing process		This class excludes: - retreading and rebuilding of tyres, see 22.11
3	45.3	Sale of motor vehicle parts and accessories		453	This group includes wholesale and retail trade of all kinds of parts, components, supplies, tools and accessories for motor vehicles, such as: • rubber tyres and inner tubes for tyres • spark plugs, batteries, lighting equipment and electrical parts
4	45.31	Wholesale trade of motor vehicle parts and accessories		4530
4	45.32	Retail trade of motor vehicle parts and accessories		4530			This class excludes: - retail sale of automotive fuel, see 47.30
3	45.4	Sale, maintenance and repair of motorcycles and related parts and accessories		454
4	45.40	Sale, maintenance and repair of motorcycles and related parts and accessories		4540	This class includes: - wholesale and retail sale of motorcycles, including mopeds - wholesale and retail sale of parts and accessories for motorcycles (including by commission agents and mail order houses) - maintenance and repair of motorcycles		This class excludes: - wholesale of bicycles and related parts and accessories, see 46.49 - retail sale of bicycles and related parts and accessories, see 47.64 - renting of motorcycles, see 77.39 - repair and maintenance of bicycles, see 95.29
2	46	Wholesale trade, except of motor vehicles and motorcycles		46	This division includes wholesale trade on own account or on a fee or contract basis (commission trade) related to domestic wholesale trade as well as international wholesale trade (import/export).		This division excludes: - wholesale of motor vehicles, caravans and motorcycles, see 45.1, 45.4 - wholesale of motor vehicle accessories, see 45.31, 45.40 - renting and leasing of goods, see division 77 - packing of solid goods and bottling of liquid or gaseous goods, including blending and filtering for third parties, see 82.92
3	46.1	Wholesale on a fee or contract basis		461	This group includes: - activities of commission agents, commodity brokers and all other wholesalers who trade on behalf and on the account of others - activities of those involved in bringing sellers and buyers together or undertaking commercial transactions on behalf of a principal, including on the Internet.	This group also includes: - activities of wholesale auctioneering houses, including Internet wholesale auctions
4	46.11	Agents involved in the sale of agricultural raw materials, live animals, textile raw materials and semi-finished goods		4610			This class excludes: - wholesale trade in own name, see 46.2 to 46.9 - retail sale by non-store commission agents, see 47.99
4	46.12	Agents involved in the sale of fuels, ores, metals and industrial chemicals		4610	This class includes agents involved in the sale of: • fuels, ores, metals and industrial chemicals, including fertilisers		This class excludes: - wholesale trade in own name, see 46.2 to 46.9 - retail sale by non-store commission agents, see 47.99
4	46.13	Agents involved in the sale of timber and building materials		4610			This class excludes: - wholesale trade in own name, see 46.2 to 46.9 - retail sale by non-store commission agents, see 47.99
4	46.14	Agents involved in the sale of machinery, industrial equipment, ships and aircraft		4610	This class includes agents involved in the sale of: • machinery, including office machinery and computers, industrial equipment, ships and aircraft		This class excludes: - activities of commission agents for motor vehicles, see 45.1 - auctions of motor vehicles, see 45.1 - wholesale trade in own name, see 46.2 to 46.9 - retail sale by non-store commission agents, see 47.99
4	46.15	Agents involved in the sale of furniture, household goods, hardware and ironmongery		4610			This class excludes: - wholesale trade in own name, see 46.2 to 46.9 - retail sale by non-store commission agents, see 47.99
4	46.16	Agents involved in the sale of textiles, clothing, fur, footwear and leather goods		4610			This class excludes: - wholesale trade in own name, see 46.2 to 46.9 - retail sale by non-store commission agents, see 47.99
4	46.17	Agents involved in the sale of food, beverages and tobacco		4610			This class excludes: - wholesale trade in own name, see 46.2 to 46.9 - retail sale by non-store commission agents, see 47.99
4	46.18	Agents specialised in the sale of other particular products		4610			This class excludes: - wholesale trade in own name, see 46.2 to 46.9 - retail sale by non-store commission agents, see 47.99 - activities of insurance agents, see 66.22 - activities of real estate agents, see 68.31
4	46.19	Agents involved in the sale of a variety of goods		4610			This class excludes: - wholesale trade in own name, see 46.2 to 46.9 - retail sale by non-store commission agents, see 47.99
3	46.2	Wholesale of agricultural raw materials and live animals		462
4	46.21	Wholesale of grain, unmanufactured tobacco, seeds and animal feeds		4620	This class includes: - wholesale of grains and seeds - wholesale of oleaginous fruits - wholesale of unmanufactured tobacco - wholesale of animal feeds and agricultural raw material n.e.c.		This class excludes: - wholesale of textile fibres, see 46.76
4	46.22	Wholesale of flowers and plants		4620	This class includes: - wholesale of flowers, plants and bulbs
4	46.23	Wholesale of live animals		4620
4	46.24	Wholesale of hides, skins and leather		4620
3	46.3	Wholesale of food, beverages and tobacco		463
4	46.31	Wholesale of fruit and vegetables		4630	This class includes: - wholesale of fresh fruits and vegetables - wholesale of preserved fruits and vegetables
4	46.32	Wholesale of meat and meat products		4630
4	46.33	Wholesale of dairy products, eggs and edible oils and fats		4630	This class includes: - wholesale of dairy products - wholesale of eggs and egg products - wholesale of edible oils and fats of animal or vegetable origin
4	46.34	Wholesale of beverages		4630	This class includes: - wholesale of alcoholic beverages - wholesale of non-alcoholic beverages	This class also includes: - buying of wine in bulk and bottling without transformation	This class excludes: - blending of wine or distilled spirits, see 11.01, 11.02
4	46.35	Wholesale of tobacco products		4630
4	46.36	Wholesale of sugar and chocolate and sugar confectionery		4630	This class includes: - wholesale of sugar, chocolate and sugar confectionery - wholesale of bakery products
4	46.37	Wholesale of coffee, tea, cocoa and spices		4630
4	46.38	Wholesale of other food, including fish, crustaceans and molluscs		4630		This class also includes: - wholesale of feed for pet animals
4	46.39	Non-specialised wholesale of food, beverages and tobacco		4630
3	46.4	Wholesale of household goods		464	This group includes the wholesale of household goods, including textiles.
4	46.41	Wholesale of textiles	Cordage, rope, twine and cables of textile (Wholesale trade of…) Problem statement: Where in wholesale trade is the output of the code 13.94, namely cordage, rope, twine and cables of textile classified? Solution: Conclusion of the NACE/CPA Task Force 13-15 November 2006. NACE Rev. 2 class 46.41 (Wholesale of textiles" includes wholesale trade of cordage, rope, twine and cables of textile Decision date: 15.11.2006	4641	This class includes: - wholesale of yarn - wholesale of fabrics - wholesale of household linen etc. - wholesale of haberdashery: needles, sewing thread etc.		This class excludes: - wholesale of textile fibres, see 46.76
4	46.42	Wholesale of clothing and footwear		4641	This class includes: - wholesale of clothing, including sports clothes - wholesale of clothing accessories such as gloves, ties and braces - wholesale of footwear - wholesale of fur articles - wholesale of umbrellas		This class excludes: - wholesale of jewellery, see 46.48 - wholesale of leather goods, see 46.49 - wholesale of special sports equipment footwear such as ski boots, see 46.49
4	46.43	Wholesale of electrical household appliances		4649	This class includes: - wholesale of electrical household appliances - wholesale of radio and television equipment - wholesale of photographic and optical goods - wholesale of electrical heating appliances - wholesale of recorded audio and video tapes, CDs, DVDs		This class excludes: - wholesale of blank audio and video tapes, CDs, DVDs, see 46.52 - wholesale of sewing machines, see 46.64
4	46.44	Wholesale of china and glassware and cleaning materials		4649	This class includes: - wholesale of china and glassware - wholesale of cleaning materials
4	46.45	Wholesale of perfume and cosmetics		4649	This class includes: - wholesale of perfumeries, cosmetics and soaps
4	46.46	Wholesale of pharmaceutical goods		4649	This class includes: - wholesale of pharmaceutical and medical goods
4	46.47	Wholesale of furniture, carpets and lighting equipment		4649	This class includes: - wholesale of household furniture - wholesale of carpets - wholesale of lighting equipment		This class excludes: - wholesale of office furniture, see 46.65
4	46.48	Wholesale of watches and jewellery		4649
4	46.49	Wholesale of other household goods		4649	This class includes: - wholesale of woodenware, wickerwork and corkware etc. - wholesale of bicycles and their parts and accessories - wholesale of stationery, books, magazines and newspapers - wholesale of leather goods and travel accessories - wholesale of musical instruments - wholesale of games and toys - wholesale of sports goods, including special sports footwear such as ski boots
3	46.5	Wholesale of information and communication equipment		465	This group includes the wholesale of information and communications technology (ICT) equipment, i.e. computers, telecommunications equipment and parts.
4	46.51	Wholesale of computers, computer peripheral equipment and software		4651	This class includes: - wholesale of computers and computer peripheral equipment - wholesale of software		This class excludes: - wholesale of electronic parts, see 46.52 - wholesale of office machinery and equipment, (except computers and peripheral equipment), see 46.66
4	46.52	Wholesale of electronic and telecommunications equipment and parts		4652	This class includes: - wholesale of electronic valves and tubes - wholesale of semi-conductor devices - wholesale of microchips and integrated circuits - wholesale of printed circuits - wholesale of blank audio and video tapes and diskettes, magnetic and optical disks (CDs, DVDs) - wholesale of telephone and communications equipment		This class excludes: - wholesale of recorded audio and video tapes, CDs, DVDs, see 46.43 - wholesale of computers and computer peripheral equipment, see 46.51
3	46.6	Wholesale of other machinery, equipment and supplies		466	This group includes the wholesale of specialised machinery, equipment and supplies for all kinds of industries and general purpose machinery.
4	46.61	Wholesale of agricultural machinery, equipment and supplies		4653	This class includes: - wholesale of agricultural machinery and equipment: • ploughs, manure spreaders, seeders • harvesters • threshers • milking machines • poultry-keeping machines, bee-keeping machines • tractors used in agriculture and forestry	This class also includes: - lawn mowers however operated
4	46.62	Wholesale of machine tools		4659	This class includes: - wholesale of machine tools of any type and for any material	This class also includes: - wholesale of computer-controlled machine tools
4	46.63	Wholesale of mining, construction and civil engineering machinery		4659
4	46.64	Wholesale of machinery for the textile industry and of sewing and knitting machines		4659		This class also includes: - wholesale of computer-controlled machinery for the textile industry and of computer-controlled sewing and knitting machines
4	46.65	Wholesale of office furniture		4659	This class includes: - wholesale trade services related to: • goods classified in 31.01 (Manufacture of office and shop furniture)
4	46.66	Wholesale of other office machinery and equipment		4659	This class includes: - wholesale of office machinery and equipment, except computers and computer peripheral equipment		This class excludes: - wholesale of computers and peripheral equipment, see 46.51 - wholesale of electronic parts and telephone and communications equipment, see 46.52
4	46.69	Wholesale of other machinery and equipment		4659	This class includes: - wholesale of transport equipment except motor vehicles, motorcycles and bicycles - wholesale of production-line robots - wholesale of wires and switches and other installation equipment for industrial use - wholesale of other electrical material such as electrical motors, transformers - wholesale of other machinery n.e.c. for use in industry (except mining, construction, civil engineering and textile industry), trade and navigation and other services	This class also includes: - wholesale of measuring instruments and equipment	This class excludes: - wholesale of motor vehicles, trailers and caravans, see 45.1 - wholesale of motor vehicle parts, see 45.31 - wholesale of motorcycles, see 45.40 - wholesale of bicycles, see 46.49
3	46.7	Other specialised wholesale		466	This group includes other specialised wholesale activities not classified in other groups of this division. This includes the wholesale of intermediate products, except agricultural, typically not for household use.
4	46.71	Wholesale of solid, liquid and gaseous fuels and related products		4661	This class includes: - wholesale of fuels, greases, lubricants, oils such as: • charcoal, coal, coke, fuel wood, naphtha • crude petroleum, crude oil, diesel fuel, gasoline, fuel oil, heating oil, kerosene • liquefied petroleum gases, butane and propane gas • lubricating oils and greases, refined petroleum products
4	46.72	Wholesale of metals and metal ores		4662	This class includes: - wholesale of ferrous and non-ferrous metal ores - wholesale of ferrous and non-ferrous metals in primary forms - wholesale of ferrous and non-ferrous semi-finished metal products n.e.c. - wholesale of gold and other precious metals		This class excludes: - wholesale of metal scrap, see 46.77
4	46.73	Wholesale of wood, construction materials and sanitary equipment		4663	This class includes: - wholesale of wood in the rough - wholesale of products of primary processing of wood - wholesale of paint and varnish - wholesale of construction materials: • sand, gravel - wholesale of wallpaper and floor coverings - wholesale of flat glass - wholesale of sanitary equipment: • baths, washbasins, toilets and other sanitary porcelain - wholesale of prefabricated buildings
4	46.74	Wholesale of hardware, plumbing and heating equipment and supplies		4663	This class includes: - wholesale of hardware and locks - wholesale of fittings and fixtures - wholesale of hot water heaters - wholesale of sanitary installation equipment: • tubes, pipes, fittings, taps, T-pieces, connections, rubber pipes etc. - wholesale of tools such as hammers, saws, screwdrivers and other hand tools
4	46.75	Wholesale of chemical products		4669	This class includes: - wholesale of industrial chemicals: • aniline, printing ink, essential oils, industrial gases, chemical glues, colouring matter, synthetic resin, methanol, paraffin, scents and flavourings, soda, industrial salt, acids and sulphurs, starch derivates etc. - wholesale of fertilisers and agrochemical products
4	46.76	Wholesale of other intermediate products		4669	This class includes: - wholesale of plastic materials in primary forms - wholesale of rubber - wholesale of textile fibres etc. - wholesale of paper in bulk - wholesale of precious stones
4	46.77	Wholesale of waste and scrap		4669	This class includes: - wholesale of metal and non-metal waste and scrap and materials for recycling, including collecting, sorting, separating, stripping of used goods such as cars in order to obtain reusable parts, packing and repacking, storage and delivery, but without a real transformation process. Additionally, the purchased and sold waste has a remaining value.	This class also includes: - dismantling of automobiles, computers, televisions and other equipment to obtain and re-sell usable parts	This class excludes: - collection of household and industrial waste, see 38.1 - treatment of waste, not for a further use in an industrial manufacturing process, but with the aim of disposal, see 38.2 - processing of waste and scrap and other articles into secondary raw material when a real 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 38.3 - dismantling of automobiles, computers, televisions and other equipment for materials recovery, see 38.31 - ship-breaking, see 38.31 - shredding of cars by means of a mechanical process, see 38.32 - retail sale of second-hand goods, see 47.79
3	46.9	Non-specialised wholesale trade		469
4	46.90	Non-specialised wholesale trade		4690	This class includes: - wholesale of a variety of goods without any particular specialisation
2	47	Retail trade, except of motor vehicles and motorcycles		47	This division includes the resale (sale without transformation) of new and used goods mainly to the general public for personal or household consumption or utilisation, by shops, department stores, stalls, mail-order houses, door-to-door sales persons, hawkers, consumer cooperatives etc. Retail trade is classified first by type of sale outlet (retail trade in stores: groups 47.1 to 47.7; retail trade not in stores: groups 47.8 and 47.9). Retail trade in stores includes the retail sale of used goods (class 47.79). For retail sale in stores, there exists a further distinction between specialised retail sale (groups 47.2 to 47.7) and non-specialised retail sale (group 47.1). The above groups are further subdivided by the range of products sold. Sale not via stores is subdivided according to the forms of trade, such as retail sale via stalls and markets (group 47.8) and other non-store retail sale, e.g. mail order, door-to-door, by vending machines etc. (group 47.9). The goods sold in this division are limited to goods usually referred to as consumer goods or retail goods. Therefore goods not normally entering the retail trade, such as cereal grains, ores, industrial machinery etc. are excluded.	This division also includes units engaged primarily in selling to the general public, from displayed merchandise, products such as personal computers, stationery, paint or timber, although these products may not be for personal or household use. Handling that is customary in trade does not affect the basic character of the merchandise and may include, for example, sorting, separating, mixing and packaging. This division also includes the retail sale by commission agents and activities of retail auctioning houses.	This division excludes: - sale of farmers' products by farmers, see division 01 - manufacture and sale of goods, which is generally classified as manufacturing in divisions 10-32 - sale of motor vehicles, motorcycles and their parts, see division 45 - trade in cereal grains, ores, crude petroleum, industrial chemicals, iron and steel and industrial machinery and equipment, see division 46 - sale of food and drinks for consumption on the premises and sale of takeaway food, see division 56 - renting of personal and household goods to the general public, see group 77.2
3	47.1	Retail sale in non-specialised stores		471	This group includes the retail sale of a variety of product lines in the same unit (non-specialised stores), such as supermarkets or department stores.
4	47.11	Retail sale in non-specialised stores with food, beverages or tobacco predominating		4711	This class includes: - retail sale of a large variety of goods of which, however, food products, beverages or tobacco should be predominant: • activities of general stores that have, apart from their main sales of food products, beverages or tobacco, several other lines of merchandise such as wearing apparel, furniture, appliances, hardware, cosmetics etc.
4	47.19	Other retail sale in non-specialised stores		4719	This class includes: - retail sale of a large variety of goods of which food products, beverages or tobacco are not predominant - activities of department stores carrying a general line of merchandise, including wearing apparel, furniture, appliances, hardware, cosmetics, jewellery, toys, sports goods etc.
3	47.2	Retail sale of food, beverages and tobacco in specialised stores		472
4	47.21	Retail sale of fruit and vegetables in specialised stores		4721	This class includes: - retail sale of fresh fruit and vegetables - retail sale of prepared and preserved fruits and vegetables
4	47.22	Retail sale of meat and meat products in specialised stores		4721	This class includes: - retail sale of meat and meat products (including poultry)
4	47.23	Retail sale of fish, crustaceans and molluscs in specialised stores		4721	This class includes: - retail sale of fish, other seafood and products thereof
4	47.24	Retail sale of bread, cakes, flour confectionery and sugar confectionery in specialised stores		4721
4	47.25	Retail sale of beverages in specialised stores		4722	This class includes: - retail sale of beverages (not for consumption on the premises): • alcoholic beverages • non-alcoholic beverages
4	47.26	Retail sale of tobacco products in specialised stores		4723	This class includes: - retail sale of tobacco - retail sale of tobacco products
4	47.29	Other retail sale of food in specialised stores		4721	This class includes: - retail sale of dairy products and eggs - retail sale of other food products n.e.c.
3	47.3	Retail sale of automotive fuel in specialised stores		473
4	47.30	Retail sale of automotive fuel in specialised stores		4730	This class includes: - retail sale of fuel for motor vehicles and motorcycles	This class also includes: - retail sale of lubricating products and cooling products for motor vehicles	This class excludes: - wholesale of fuels, see 46.71 - retail sale of liquefied petroleum gas for cooking or heating, see 47.78
3	47.4	Retail sale of information and communication equipment in specialised stores		474	This group includes the retail sale of information and communications technology (ICT) equipment, such as computers and peripheral equipment, telecommunications equipment and consumer electronics, by specialised stores.
4	47.41	Retail sale of computers, peripheral units and software in specialised stores		4741	This class includes: - retail sale of computers - retail sale of computer peripheral equipment - retail sale of video game consoles - retail sale of non-customised software, including video games		This class excludes: - retail sale of blank tapes and disks, see 47.63
4	47.42	Retail sale of telecommunications equipment in specialised stores		4741
4	47.43	Retail sale of audio and video equipment in specialised stores		4742	This class includes: - retail sale of radio and television equipment - retail sale of audio and video equipment - retail sale of CD, DVD etc. players and recorders
3	47.5	Retail sale of other household equipment in specialised stores		475	This group includes the retail sale of household equipment, such as textiles, hardware, carpets, electrical appliances or furniture, in specialised stores.
4	47.51	Retail sale of textiles in specialised stores		4751	This class includes: - retail sale of fabrics - retail sale of knitting yarn - retail sale of basic materials for rug, tapestry or embroidery making - retail sale of textiles - retail sale of haberdashery: needles, sewing thread etc.		This class excludes: - retail sale of clothing, see 47.71
4	47.52	Retail sale of hardware, paints and glass in specialised stores		4752	This class includes: - retail sale of hardware - retail sale of paints, varnishes and lacquers - retail sale of flat glass - retail sale of other building material such as bricks, wood, sanitary equipment - retail sale of do-it-yourself material and equipment	This class also includes: - retail sale of lawnmowers, however operated - retail sale of saunas
4	47.53	Retail sale of carpets, rugs, wall and floor coverings in specialised stores		4753	This class includes: - retail sale of carpets and rugs - retail sale of curtains and net curtains - retail sale of wallpaper and floor coverings		This class excludes: - retail sale of cork floor tiles, see 47.52
4	47.54	Retail sale of electrical household appliances in specialised stores		4759			This class excludes: - retail sale of audio and video equipment, see 47.43
4	47.59	Retail sale of furniture, lighting equipment and other household articles in specialised stores		4759	This class includes: - retail sale of household furniture - retail sale of articles for lighting - retail sale of household utensils and cutlery, crockery, glassware, china and pottery - retail sale of wooden, cork and wickerwork goods - retail sale of non-electrical household appliances - retail sale of musical instruments and scores - retail sale of electrical security alarm systems, such as locking devices, safes, and vaults, without installation or maintenance services - retail sale of household articles and equipment n.e.c.		This class excludes: - retail sale of antiques, see 47.79
3	47.6	Retail sale of cultural and recreation goods in specialised stores		476	This group includes the retail sale in specialised stores of cultural and recreation goods, such as books, newspapers, music and video recordings, sporting equipment, games and toys.
4	47.61	Retail sale of books in specialised stores		4761	This class includes: - retail sale of books of all kinds		This class excludes: - retail sale of second-hand or antique books, see 47.79
4	47.62	Retail sale of newspapers and stationery in specialised stores		4761		This class also includes: - retail sale of office supplies such as pens, pencils, paper etc.
4	47.63	Retail sale of music and video recordings in specialised stores		4762	This class includes: - retail sale of musical records, audio tapes, compact discs and cassettes - retail sale of video tapes and DVDs	This class also includes: - retail sale of blank tapes and discs
4	47.64	Retail sale of sporting equipment in specialised stores		4763	This class includes: - retail sale of sports goods, fishing gear, camping goods, boats and bicycles
4	47.65	Retail sale of games and toys in specialised stores		4764	This class includes: - retail sale of games and toys, made of all materials		This class excludes: - retail sale of video game consoles, see 47.41 - retail sale of non-customised software, including video games, see 47.41
3	47.7	Retail sale of other goods in specialised stores		477	This group includes the sale in specialised stores carrying a particular line of products not included in other parts of the classification, such as clothing, footwear and leather articles, pharmaceutical and medical goods, watches, souvenirs, cleaning materials, weapons, flowers and pets and others. Also included is the retail sale of used goods in specialised stores.
4	47.71	Retail sale of clothing in specialised stores		4771	This class includes: - retail sale of articles of clothing - retail sale of articles of fur - retail sale of clothing accessories such as gloves, ties, braces etc.		This class excludes: - retail sale of textiles, see 47.51
4	47.72	Retail sale of footwear and leather goods in specialised stores		4771	This class includes: - retail sale of footwear - retail sale of leather goods - retail sale of travel accessories of leather and leather substitutes		This class excludes: - retail sale of special sports equipment footwear such as ski boots, see 47.64
4	47.73	Dispensing chemist in specialised stores		4772	This class includes: - retail sale of pharmaceuticals
4	47.74	Retail sale of medical and orthopaedic goods in specialised stores		4772
4	47.75	Retail sale of cosmetic and toilet articles in specialised stores		4772	This class includes: - retail sale of perfumery, cosmetic and toilet articles
4	47.76	Retail sale of flowers, plants, seeds, fertilisers, pet animals and pet food in specialised stores		4773
4	47.77	Retail sale of watches and jewellery in specialised stores		4773
4	47.78	Other retail sale of new goods in specialised stores		4773	This class includes: - retail sale of photographic, optical and precision equipment - activities of opticians - retail sale of souvenirs, craftwork and religious articles - activities of commercial art galleries - retail sale of household fuel oil, bottled gas, coal and fuel wood - retail sale of weapons and ammunition - retail sale of stamps and coins - retail trade services of commercial art galleries - retail sale of non-food products n.e.c.
4	47.79	Retail sale of second-hand goods in stores		4774	This class includes: - retail sale of second-hand books - retail sale of other second-hand goods - retail sale of antiques - activities of auctioning houses (retail)		This class excludes: - retail sale of second-hand motor vehicles, see 45.1 - activities of Internet auctions and other non-store auctions (retail), see 47.91, 47.99 - activities of pawn shops, see 64.92
3	47.8	Retail sale via stalls and markets		478	This group includes the retail sale of any kind of new or second-hand product in a usually movable stall either along a public road or at a fixed marketplace.
4	47.81	Retail sale via stalls and markets of food, beverages and tobacco products		4781			This class excludes: - retail sale of prepared food for immediate consumption (mobile food vendors), see 56.10
4	47.82	Retail sale via stalls and markets of textiles, clothing and footwear		4782
4	47.89	Retail sale via stalls and markets of other goods		4789	This class includes: - retail sale of other goods via stalls or markets, such as: • carpets and rugs • books • games and toys • household appliances and consumer electronics • music and video recordings
3	47.9	Retail trade not in stores, stalls or markets		479	This group includes retail sale activities by mail order houses, over the Internet, through door-to-door sales, vending machines etc.
4	47.91	Retail sale via mail order houses or via Internet		4791	This class includes retail sale activities via mail order houses or via Internet, i.e. retail sale activities where the buyer makes his choice on the basis of advertisements, catalogues, information provided on a website, models or any other means of advertising and places his order by mail, phone or over the Internet (usually through special means provided by a website). The products purchased can be either directly downloaded from the Internet or physically delivered to the customer. This class includes: - retail sale of any kind of product by mail order - retail sale of any kind of product over the Internet	This class also includes: - direct sale via television, radio and telephone - Internet retail auctions	This class excludes: - retail sale of motor vehicles and motor vehicles parts and accessories over the Internet, see groups 45.1, 45.3 - retail sale of motorcycles and motorcycles parts and accessories over the Internet, see 45.40
4	47.99	Other retail sale not in stores, stalls or markets		4799	This class includes: - retail sale of any kind of product in any way that is not included in previous classes: • by direct sales or door-to-door sales persons • through vending machines etc. - direct selling of fuel (heating oil, firewood, etc.), delivered to the customers premises - activities of non-store auctions (retail, except Internet) - retail sale by (non-store) commission agents