Level	Code	Description	Rulings	Reference to isic rev. 4	This item includes	This item also includes	This item excludes
1	H	TRANSPORTATION AND STORAGE		H	This section includes the provision of passenger or freight transport, whether scheduled or not, by rail, pipeline, road, water or air and associated activities such as terminal and parking facilities, cargo handling, storage etc. Included in this section is the renting of transport equipment with driver or operator. Also included are postal and courier activities.		This section excludes: - major repair or alteration of transport equipment, except motor vehicles, see group 33.1 - construction, maintenance and repair of roads, railways, harbours, airfields, see division 42 - maintenance and repair of motor vehicles, see 45.20 - renting of transport equipment without driver or operator, see 77.1, 77.3
2	49	Land transport and transport via pipelines		49	This division includes the transport of passengers and freight via road and rail, as well as freight transport via pipelines.
3	49.1	Passenger rail transport, interurban		491
4	49.10	Passenger rail transport, interurban		4911	This class includes: - rail transportation of passengers using railroad rolling stock on mainline networks, spread over an extensive geographic area - passenger transport by interurban railways - operation of sleeping cars or dining cars as an integrated operation of railway companies		This class excludes: - passenger transport by urban and suburban transit systems, see 49.31 - passenger terminal activities, see 52.21 - operation of railroad infrastructure; related activities such as switching and shunting, see 52.21 - operation of sleeping cars or dining cars when operated by separate units, see 55.90, 56.10
3	49.2	Freight rail transport		491
4	49.20	Freight rail transport		4912	This class includes: - freight transport on mainline rail networks as well as short line freight railroads		This class excludes: - warehousing and storage, see 52.10 - freight terminal activities, see 52.21 - operation of railroad infrastructure; related activities such as switching and shunting, see 52.21 - cargo handling, see 52.24
3	49.3	Other passenger land transport		492	This group includes all land-based passenger transport activities other than rail transport. However, rail transport as part of urban or suburban transport systems is included there.
4	49.31	Urban and suburban passenger land transport		4921	This class includes: - land transport of passengers by urban or suburban transport systems. This may include different modes of land transport, such as by motor bus, tramway, streetcar, trolley bus, underground and elevated railways etc. The transport is carried out on scheduled routes normally following a fixed time schedule, entailing the picking up and setting down of passengers at normally fixed stops.	This class also includes: - town-to-airport or town-to-station lines - operation of funicular railways, aerial cableways etc. if part of urban or suburban transit systems	This class excludes: - passenger transport by interurban railways, see 49.10
4	49.32	Taxi operation		4922		This class also includes: - other renting of private cars with driver
4	49.39	Other passenger land transport n.e.c.		4922	This class includes: - other passenger road transport: • scheduled long-distance bus services • charters, excursions and other occasional coach services • airport shuttles - operation of teleferics, funiculars, ski and cable lifts if not part of urban or suburban transit systems	This class also includes: - operation of school buses and buses for transport of employees - passenger transport by man- or animal-drawn vehicles	This class excludes: - ambulance transport, see 86.90
3	49.4	Freight transport by road and removal services		492	This group includes all land-based freight transport activities other than rail transport.
4	49.41	Freight transport by road		4923	This class includes: - all freight transport operations by road: • logging haulage • stock haulage • refrigerated haulage • heavy haulage • bulk haulage, including haulage in tanker trucks including milk collection at farms • haulage of automobiles • transport of waste and waste materials, without collection or disposal	This class also includes: - renting of trucks with driver - freight transport by man or animal-drawn vehicles	This class excludes: - log hauling within the forest, as part of logging operations, see 02.40 - distribution of water by trucks, see 36.00 - operation of terminal facilities for handling freight, see 52.21 - crating and packing activities for transport, see 52.29 - post and courier activities, see 53.10, 53.20 - waste transport as integrated part of waste collection activities, see 38.11, 38.12
4	49.42	Removal services		4923	This class includes: - removal (relocation) services to businesses and households by road transport
3	49.5	Transport via pipeline		493
4	49.50	Transport via pipeline		4930	This class includes: - transport of gases, liquids, water, slurry and other commodities via pipelines	This class also includes: - operation of pump stations	This class excludes: - distribution of natural or manufactured gas, steam or water, see 35.22, 35.30, 36.00 - transport of liquids by trucks, see 49.41
2	50	Water transport		50	This division includes the transport of passengers or freight over water, whether scheduled or not. Also included are the operation of towing or pushing boats, excursion, cruise or sightseeing boats, ferries, water taxis etc. Although the location is an indicator for the separation between sea and inland water transport, the deciding factor is the type of vessel used. Transport on sea-going vessels is classified in groups 50.1 and 50.2, while transport using other vessels is classified in groups 50.3 and 50.4.		This division excludes restaurant and bar activities on board ships (see 56.10, 56.30), if carried out by separate units.
3	50.1	Sea and coastal passenger water transport		501	This group includes the transport of passengers on vessels designed for operating on sea or coastal waters. Also included is the transport of passengers on great lakes etc. when similar types of vessels are used.
4	50.10	Sea and coastal passenger water transport		5011	This class includes: - transport of passengers over seas and coastal waters, whether scheduled or not: • operation of excursion, cruise or sightseeing boats • operation of ferries, water taxis etc.	This class also includes: - renting of pleasure boats with crew for sea and coastal water transport (e.g. for fishing cruises)	This class excludes: - restaurant and bar activities on board ships, when provided by separate units, see 56.10, 56.30 - renting of pleasure boats and yachts without crew, see 77.21 - renting of commercial ships or boats without crew, see 77.34 - operation of "floating casinos”, see 92.00
3	50.2	Sea and coastal freight water transport		501	This group includes the transport of freight on vessels designed for operating on sea or coastal waters. Also included is the transport of freight on great lakes etc. when similar types of vessels are used.
4	50.20	Sea and coastal freight water transport		5012	This class includes: - transport of freight over seas and coastal waters, whether scheduled or not - transport by towing or pushing of barges, oil rigs etc.	This class also includes: - renting of vessels with crew for sea and coastal freight water transport	This class excludes: - storage of freight, see 52.10 - harbour operation and other auxiliary activities such as docking, pilotage, lighterage, vessel salvage, see 52.22 - cargo handling, see 52.24 - renting of commercial ships or boats without crew, see 77.34
3	50.3	Inland passenger water transport		502	This group includes the transport of passengers on inland waters, involving vessels that are not suitable for sea transport.
4	50.30	Inland passenger water transport		5021	This class includes: - transport of passengers via rivers, canals, lakes and other inland waterways, including inside harbours and ports	This class also includes: - renting of pleasure boats with crew for inland water transport	This class excludes: - renting of pleasure boats and yachts without crew, see 77.21
3	50.4	Inland freight water transport		502	This group includes the transport of freight on inland waters, involving vessels that are not suitable for sea transport.
4	50.40	Inland freight water transport		5022	This class includes: - transport of freight via rivers, canals, lakes and other inland waterways, including inside harbours and ports	This class also includes: - renting of vessels with crew for inland freight water transport	This class excludes: - cargo handling, see 52.24 - renting of commercial ships or boats without crew, see 77.34
2	51	Air transport		51	This division includes the transport of passengers or freight by air or via space.		This division excludes: - crop spraying, see 01.61 - overhaul of aircraft or aircraft engines, see 33.16 - operation of airports, see 52.23 - aerial advertising (sky-writing), see 73.11 - aerial photography, see 74.20
3	51.1	Passenger air transport		511
4	51.10	Passenger air transport		5110	This class includes: - transport of passengers by air over regular routes and on regular schedules - charter flights for passengers - scenic and sightseeing flights	This class also includes: - renting of air transport equipment with operator for the purpose of passenger transportation - general aviation activities, such as: • transport of passengers by aero clubs for instruction or pleasure	This class excludes: - renting of air transport equipment without operator, see 77.35
3	51.2	Freight air transport and space transport		512
4	51.21	Freight air transport		5120	This class includes: - transport freight by air over regular routes and on regular schedules - non-scheduled transport of freight by air	This class also includes: - renting of air transport equipment with operator for the purpose of freight transportation
4	51.22	Space transport		5120	This class includes: - launching of satellites and space vehicles - space transport of freight and passengers
2	52	Warehousing and support activities for transportation		52	This division includes warehousing and support activities for transportation, such as operating of transport infrastructure (e.g. airports, harbours, tunnels, bridges, etc.), the activities of transport agencies and cargo handling.
3	52.1	Warehousing and storage		521
4	52.10	Warehousing and storage		5210	This class includes: - operation of storage and warehouse facilities for all kinds of goods: • operation of grain silos, general merchandise warehouses, refrigerated warehouses, storage tanks etc.	This class also includes: - storage of goods in foreign trade zones - blast freezing	This class excludes: - parking facilities for motor vehicles, see 52.21 - operation of self storage facilities, see 68.20 - rental of vacant space, see 68.20
3	52.2	Support activities for transportation		522	This group includes activities supporting the transport of passengers or freight, such as operation of parts of the transport infrastructure or activities related to handling freight immediately before or after transport or between transport segments. The operation and maintenance of all transport facilities is included.
4	52.21	Service activities incidental to land transportation		5221	This class includes: - activities related to land transport of passengers, animals or freight: • operation of terminal facilities such as railway stations, bus stations, stations for the handling of goods • operation of railroad infrastructure • operation of roads, bridges, tunnels, car parks or garages, bicycle parkings, winter storage of caravans - switching and shunting - towing and road side assistance	This class also includes: - liquefaction of gas for transportation purposes	This class excludes: - cargo handling, see 52.24
4	52.22	Service activities incidental to water transportation		5222	This class includes: - activities related to water transport of passengers, animals or freight: • operation of terminal facilities such as harbours and piers • operation of waterway locks etc. • navigation, pilotage and berthing activities • lighterage, salvage activities • lighthouse activities		This class excludes: - cargo handling, see 52.24 - operation of marinas, see 93.29
4	52.23	Service activities incidental to air transportation		5223	This class includes: - activities related to air transport of passengers, animals or freight: • operation of terminal facilities such as airway terminals etc. • airport and air-traffic-control activities • ground service activities on airfields etc.	This class also includes: - firefighting and fire-prevention services at airports	This class excludes: - cargo handling, see 52.24 - operation of flying schools, see 85.32, 85.53
4	52.24	Cargo handling		5224	This class includes: - loading and unloading of goods or passengers' luggage irrespective of the mode of transport used for transportation - stevedoring - loading and unloading of freight railway cars		This class excludes: - operation of terminal facilities, see 52.21, 52.22 and 52.23
4	52.29	Other transportation support activities		5229	This class includes: - forwarding of freight - arranging or organising of transport operations by rail, road, sea or air - organisation of group and individual consignments (including pickup and delivery of goods and grouping of consignments) - issue and procurement of transport documents and waybills - activities of customs agents - activities of sea-freight forwarders and air-cargo agents - brokerage for ship and aircraft space - goods-handling operations, e.g. temporary crating for the sole purpose of protecting the goods during transit, uncrating, sampling, weighing of goods		This class excludes: - courier activities, see 53.20 - provision of motor, marine, aviation and transport insurance, see 65.12 - activities of travel agencies, see 79.11 - activities of tour operators, see 79.12 - tourist assistance activities, see 79.90
2	53	Postal and courier activities		53	This division includes postal and courier activities, such as pickup, transport and delivery of letters and parcels under various arrangements.	Local delivery and messenger services are also included.
3	53.1	Postal activities under universal service obligation		531
4	53.10	Postal activities under universal service obligation		5310	This class includes the activities of postal services operating under a universal service obligation by one or more designated universal service providers. The activities include use of the universal service infrastructure, including retail locations, sorting and processing facilities, and carrier routes to pickup and deliver the mail. The delivery can include letter-post, i.e. letters, postcards, printed papers (newspaper, periodicals, advertising items, etc.), small packets, goods or documents. Also included are other services necessary to support the universal service obligation. This class includes: - pickup, sorting, transport and delivery (domestic or international) of letter-post and (mail-type) parcels and packages by postal services operating under a universal service obligation. One or more modes of transport may be involved and the activity may be carried out with either self-owned (private) transport or via public transport. - collection of letter-mail and parcels from public letter-boxes or from post offices		This class excludes: - postal giro, postal savings activities and money order activities, see 64.19
3	53.2	Other postal and courier activities		532
4	53.20	Other postal and courier activities		5320	This class includes: - pickup, sorting, transport and delivery (domestic or international) of letter-post and (mail-type) parcels and packages by firms operating outside the scope of a universal service obligation. One or more modes of transport may be involved and the activity may be carried out with either self-owned (private) transport or via public transport.	This class also includes: - home delivery services	This class excludes: - transport of freight, see (according to mode of transport) 49.20, 49.41, 50.20, 50.40, 51.21, 51.22