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46 | Wholesale trade

Description
This division includes wholesale of physical goods on own account or on a fee or contract basis (commission trade) related to domestic (national) wholesale as well as international wholesale (import/export), including on the internet.

Wholesale on own account means owning the goods traded until the ownership is transferred to the buyer. In the case of transit trade, the goods are commissioned by a buyer, but the agent owns the goods while they are in transit. However, both cases are classified the same way (groups 46.2 to 46.9).

This division includes wholesale on a fee or contract basis (group 46.1), specialised wholesale (groups 46.2 to 46.7) and non-specialised wholesale (group 46.9); class 46.39 is an exception as it includes non-specialised wholesale of food, beverages and tobacco.

The rules for defining specialised and non-specialised wholesale activities are described in paragraphs xxxx of the introductory guidelines.
This division also includes:
- wholesale of motor vehicles and motorcycles, and related parts, equipment and accessories
- transit trade activities
This division excludes:
- 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
Companies
This group includes intermediation service activities, in other words, the facilitation of transactions between sellers and buyers for the ordering of goods for a fee or commission without taking ownership of the goods intermediated, including:
- activities of commission agents, commodity brokers and other wholesalers trading on the account of others without owning the intermediated goods at any time
- activities of bringing sellers and buyers together
- activities of undertaking commercial transactions on the account of a principal, including on the internet
This group also includes:
- activities of central purchasing units if they are only intermediaries and do not own the goods
- activities of wholesale auctioneering houses for third-party goods, including internet wholesale auctions
This group excludes:
- wholesale on own account, see 46.2 to 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 to 46.9
- activities of opaque intermediaries (intermediaries that are acting in the name of a third party), see 46.2 to 46.9
- intermediation service activities for retail sale, see 47.9
- intermediation service activities for real estate activities, see 68.31
- websites providing searches for goods that link customers to sellers, see the corresponding classes for intermediation service activities
- activities of advertising, market research and public relations, see division 73
This group includes intermediation service activities, in other words, the facilitation of transactions between sellers and buyers for the ordering of goods for a fee or commission without taking ownership of the goods intermediated, including:
- activities of commission agents, commodity brokers and other wholesalers trading on the account of others without owning the intermediated goods at any time
- activities of bringing sellers and buyers together
- activities of undertaking commercial transactions on the account of a principal, including on the internet
This group also includes:
- activities of central purchasing units if they are only intermediaries and do not own the goods
- activities of wholesale auctioneering houses for third-party goods, including internet wholesale auctions
This group excludes:
- wholesale on own account, see 46.2 to 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 to 46.9
- activities of opaque intermediaries (intermediaries that are acting in the name of a third party), see 46.2 to 46.9
- intermediation service activities for retail sale, see 47.9
- intermediation service activities for real estate activities, see 68.31
- websites providing searches for goods that link customers to sellers, see the corresponding classes for intermediation service activities
- activities of advertising, market research and public relations, see division 73
Companies
This group excludes:
- activities of wholesalers who do not assume ownership of the goods they trade, see 46.1
This group excludes:
- activities of wholesalers who do not assume ownership of the goods they trade, see 46.1
Companies
This group includes:
- wholesale of fresh, preserved and frozen food
- specialised and non-specialised wholesale of food, beverages and tobacco

This group excludes:
- activities of wholesalers who do not assume ownership of the goods they trade, see 46.1
This group includes:
- wholesale of fresh, preserved and frozen food
- specialised and non-specialised wholesale of food, beverages and tobacco

This group excludes:
- activities of wholesalers who do not assume ownership of the goods they trade, see 46.1
Companies
This group includes the wholesale of household goods, including textiles and furniture.

This group excludes:
- activities of wholesalers who do not assume ownership of the goods they trade, see 46.1
- wholesale of garden and landscaping equipment (e.g. lawn mowers), see 46.61
This group includes the wholesale of household goods, including textiles and furniture.

This group excludes:
- activities of wholesalers who do not assume ownership of the goods they trade, see 46.1
- wholesale of garden and landscaping equipment (e.g. lawn mowers), see 46.61
Companies
This group excludes:
- activities of wholesalers who do not assume ownership of the goods they trade, see 46.1
This group excludes:
- activities of wholesalers who do not assume ownership of the goods they trade, see 46.1
Companies
This group includes the wholesale of specialised machinery, equipment and supplies for all kinds of industries and general-purpose machinery, and parts thereof.

This group excludes:
- activities of wholesalers who do not assume ownership of the goods they trade, see 46.1
This group includes the wholesale of specialised machinery, equipment and supplies for all kinds of industries and general-purpose machinery, and parts thereof.

This group excludes:
- activities of wholesalers who do not assume ownership of the goods they trade, see 46.1
Companies
This group excludes:
- activities of wholesalers who do not assume ownership of the goods they trade, see 46.1
- maintenance and repair of motor vehicles, see 95.31
- maintenance and repair of motorcycles, see 95.32
This group excludes:
- activities of wholesalers who do not assume ownership of the goods they trade, see 46.1
- maintenance and repair of motor vehicles, see 95.31
- maintenance and repair of motorcycles, see 95.32
Companies
This group includes:
- other specialised wholesale activities not classified in groups 46.2 to 46.7 of this division.
- the wholesale of intermediate products, except agricultural, typically not for household use

This group excludes:
- 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
This group includes:
- other specialised wholesale activities not classified in groups 46.2 to 46.7 of this division.
- the wholesale of intermediate products, except agricultural, typically not for household use

This group excludes:
- 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
Companies
This group excludes:
- activities of wholesalers who do not assume ownership of the goods they trade, see 46.1
This group excludes:
- activities of wholesalers who do not assume ownership of the goods they trade, see 46.1
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