# Official Journal L 145/2008

| | ISSN 1725-2555 |
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| Official Journal
  of the European Union | L 145 |
| | |
| English edition | Legislation | Volume 514 June 2008 |

ISSN 1725-2555

Official Journal

of the European Union

L 145

English edition

Legislation

Volume 514 June 2008

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| Contents | | I   Acts adopted under the EC Treaty/Euratom Treaty whose publication is obligatory | page |
| --- | --- | --- | --- |
| | | REGULATIONS |
| | * | Regulation (EC) No 450/2008 of the European Parliament and of the Council of 23 April 2008 laying down the Community Customs Code (Modernised Customs Code) | 1 |
| | * | Regulation (EC) No 451/2008 of the European Parliament and of the Council of 23 April 2008 establishing a new statistical classification of products by activity (CPA) and repealing Council Regulation (EEC) No 3696/93 (
  1
  ) | 65 |
| | * | Regulation (EC) No 452/2008 of the European Parliament and of the Council of 23 April 2008 concerning the production and development of statistics on education and lifelong learning (
  1
  ) | 227 |
| | * | Regulation (EC) No 453/2008 of the European Parliament and of the Council of 23 April 2008 on quarterly statistics on Community job vacancies (
  1
  ) | 234 |
| | * | Regulation (EC) No 454/2008 of the European Parliament and of the Council of 21 May 2008 amending Regulation (EC) No 998/2003 on the animal health requirements applicable to the non-commercial movements of pet animals, as regards the extension of the transitional period | 238 |

Contents

I   Acts adopted under the EC Treaty/Euratom Treaty whose publication is obligatory

page

REGULATIONS

*

Regulation (EC) No 450/2008 of the European Parliament and of the Council of 23 April 2008 laying down the Community Customs Code (Modernised Customs Code)

1

*

Regulation (EC) No 451/2008 of the European Parliament and of the Council of 23 April 2008 establishing a new statistical classification of products by activity (CPA) and repealing Council Regulation (EEC) No 3696/93 (
  1
  )

1

65

*

Regulation (EC) No 452/2008 of the European Parliament and of the Council of 23 April 2008 concerning the production and development of statistics on education and lifelong learning (
  1
  )

1

227

*

Regulation (EC) No 453/2008 of the European Parliament and of the Council of 23 April 2008 on quarterly statistics on Community job vacancies (
  1
  )

1

234

*

Regulation (EC) No 454/2008 of the European Parliament and of the Council of 21 May 2008 amending Regulation (EC) No 998/2003 on the animal health requirements applicable to the non-commercial movements of pet animals, as regards the extension of the transitional period

238

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| | (1)   Text with EEA relevance |

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(1)   Text with EEA relevance

1

| EN | Acts whose titles are printed in light type are those relating to day-to-day management of agricultural matters, and are generally valid for a limited period.
  The titles of all other Acts are printed in bold type and preceded by an asterisk. |
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EN

Acts whose titles are printed in light type are those relating to day-to-day management of agricultural matters, and are generally valid for a limited period.

The titles of all other Acts are printed in bold type and preceded by an asterisk.

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I Acts adopted under the EC Treaty/Euratom Treaty whose publication is obligatory

REGULATIONS

| 4.6.2008 | EN | Official Journal of the European Union | L 145/1 |
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4.6.2008

EN

Official Journal of the European Union

L 145/1

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REGULATION (EC) No 450/2008 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL

of 23 April 2008

laying down the Community Customs Code (Modernised Customs Code)

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty establishing the European Community, and in particular Articles 26, 95, 133 and 135 thereof,

Having regard to the proposal from the Commission,

Having regard to the opinion of the European Economic and Social Committee (1),

Acting in accordance with the procedure laid down in Article 251 of the Treaty (2),

Whereas:

| (1) | The Community is based upon a customs union. It is advisable, in the interests both of economic operators and of the customs authorities in the Community, to assemble current customs legislation in a Community Customs Code (hereinafter referred to as the Code). Based on the concept of an internal market, the Code should contain the general rules and procedures which ensure the implementation of the tariff and other common policy measures introduced at Community level in connection with trade in goods between the Community and countries or territories outside the customs territory of the Community, taking into account the requirements of those common policies. Customs legislation should be better aligned on the provisions relating to the collection of import charges without change to the scope of the tax provisions in force. |
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(1)

The Community is based upon a customs union. It is advisable, in the interests both of economic operators and of the customs authorities in the Community, to assemble current customs legislation in a Community Customs Code (hereinafter referred to as the Code). Based on the concept of an internal market, the Code should contain the general rules and procedures which ensure the implementation of the tariff and other common policy measures introduced at Community level in connection with trade in goods between the Community and countries or territories outside the customs territory of the Community, taking into account the requirements of those common policies. Customs legislation should be better aligned on the provisions relating to the collection of import charges without change to the scope of the tax provisions in force.

| (2) | In accordance with the Communication from the Commission concerning the protection of the Community's financial interests and the Action Plan for 2004-2005, it is appropriate to adapt the legal framework for the protection of the financial interests of the Community. |
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(2)

In accordance with the Communication from the Commission concerning the protection of the Community's financial interests and the Action Plan for 2004-2005, it is appropriate to adapt the legal framework for the protection of the financial interests of the Community.

| (3) | Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (3) was based upon integration of the customs procedures applied separately in the respective Member States during the 1980s. That Regulation has been repeatedly and substantially amended since its introduction, in order to address specific problems such as the protection of good faith or the taking into account of security requirements. Further amendments to the Code are necessary as a consequence of the important legal changes which have occurred in recent years, at both Community and international level, such as the expiry of the Treaty establishing the European Coal and Steel Community and the entry into force of the 2003 and 2005 Acts of Accession, as well as the Amendment to the International Convention on the simplification and harmonisation of customs procedures (hereinafter referred to as the revised Kyoto Convention), the accession of the Community to which was approved by Council Decision 2003/231/EC (4). The time has now come to streamline customs procedures and to take into account the fact that electronic declarations and processing are the rule and paper-based declarations and processing the exception. For all of these reasons, further amendment of the present Code is not sufficient and a complete overhaul is necessary. |
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(3)

Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (3) was based upon integration of the customs procedures applied separately in the respective Member States during the 1980s. That Regulation has been repeatedly and substantially amended since its introduction, in order to address specific problems such as the protection of good faith or the taking into account of security requirements. Further amendments to the Code are necessary as a consequence of the important legal changes which have occurred in recent years, at both Community and international level, such as the expiry of the Treaty establishing the European Coal and Steel Community and the entry into force of the 2003 and 2005 Acts of Accession, as well as the Amendment to the International Convention on the simplification and harmonisation of customs procedures (hereinafter referred to as the revised Kyoto Convention), the accession of the Community to which was approved by Council Decision 2003/231/EC (4). The time has now come to streamline customs procedures and to take into account the fact that electronic declarations and processing are the rule and paper-based declarations and processing the exception. For all of these reasons, further amendment of the present Code is not sufficient and a complete overhaul is necessary.

| (4) | It is appropriate to introduce in the Code a legal framework for the application of certain provisions of the customs legislation to trade in goods between parts of the customs territory to which the provisions of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (5) apply and parts of that territory where those provisions do not apply, or to trade between parts where those provisions do not apply. Considering the fact that the goods concerned are Community goods and the fiscal nature of the measures at stake in this intra-Community trade, it is justifiable to introduce, through implementing measures, appropriate simplifications to the customs formalities to be applied to those goods. |
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(4)

It is appropriate to introduce in the Code a legal framework for the application of certain provisions of the customs legislation to trade in goods between parts of the customs territory to which the provisions of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (5) apply and parts of that territory where those provisions do not apply, or to trade between parts where those provisions do not apply. Considering the fact that the goods concerned are Community goods and the fiscal nature of the measures at stake in this intra-Community trade, it is justifiable to introduce, through implementing measures, appropriate simplifications to the customs formalities to be applied to those goods.

| (5) | The facilitation of legitimate trade and the fight against fraud require simple, rapid and standard customs procedures and processes. It is therefore appropriate, in line with the Communication from the Commission on a simple and paperless environment for customs and trade, to simplify customs legislation, to allow the use of modern tools and technology and to promote further the uniform application of customs legislation and modernised approaches to customs control, thus helping to ensure the basis for efficient and simple clearance procedures. Customs procedures should be merged or aligned and the number of procedures reduced to those that are economically justified, with a view to increasing the competitiveness of business. |
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(5)

The facilitation of legitimate trade and the fight against fraud require simple, rapid and standard customs procedures and processes. It is therefore appropriate, in line with the Communication from the Commission on a simple and paperless environment for customs and trade, to simplify customs legislation, to allow the use of modern tools and technology and to promote further the uniform application of customs legislation and modernised approaches to customs control, thus helping to ensure the basis for efficient and simple clearance procedures. Customs procedures should be merged or aligned and the number of procedures reduced to those that are economically justified, with a view to increasing the competitiveness of business.

| (6) | The completion of the internal market, the reduction of barriers to international trade and investment and the reinforced need to ensure security and safety at the external borders of the Community have transformed the role of customs authorities giving them a leading role within the supply chain and, in their monitoring and management of international trade, making them a catalyst to the competitiveness of countries and companies. Customs legislation should therefore reflect the new economic reality and the new role and mission of customs authorities. |
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(6)

The completion of the internal market, the reduction of barriers to international trade and investment and the reinforced need to ensure security and safety at the external borders of the Community have transformed the role of customs authorities giving them a leading role within the supply chain and, in their monitoring and management of international trade, making them a catalyst to the competitiveness of countries and companies. Customs legislation should therefore reflect the new economic reality and the new role and mission of customs authorities.

| (7) | The use of information and communication technologies, as laid down in the future Decision of the European Parliament and of the Council on a paperless environment for customs and trade, is a key element in ensuring trade facilitation and, at the same time, the effectiveness of customs controls, thus reducing costs for business and risk for society. It is therefore necessary to establish in the Code the legal framework within which that Decision can be implemented, in particular the legal principle that all customs and trade transactions are to be handled electronically and that information and communication systems for customs operations are to offer, in each Member State, the same facilities to economic operators. |
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(7)

The use of information and communication technologies, as laid down in the future Decision of the European Parliament and of the Council on a paperless environment for customs and trade, is a key element in ensuring trade facilitation and, at the same time, the effectiveness of customs controls, thus reducing costs for business and risk for society. It is therefore necessary to establish in the Code the legal framework within which that Decision can be implemented, in particular the legal principle that all customs and trade transactions are to be handled electronically and that information and communication systems for customs operations are to offer, in each Member State, the same facilities to economic operators.

| (8) | Such use of information and communication technologies should be accompanied by harmonised and standardised application of customs controls by the Member States, to ensure an equivalent level of customs control throughout the Community so as not to give rise to anti-competitive behaviour at the various Community entry and exit points. |
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(8)

Such use of information and communication technologies should be accompanied by harmonised and standardised application of customs controls by the Member States, to ensure an equivalent level of customs control throughout the Community so as not to give rise to anti-competitive behaviour at the various Community entry and exit points.

| (9) | In the interests of facilitating business, while at the same time providing for the proper levels of control of goods brought into or out of the customs territory of the Community, it is desirable that the information provided by economic operators be shared, taking account of the relevant data-protection provisions, between customs authorities and with other agencies involved in that control, such as police, border guards, veterinary and environmental authorities, and that controls by the various authorities be harmonised, so that the economic operator need give the information only once and that goods are controlled by those authorities at the same time and at the same place. |
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(9)

In the interests of facilitating business, while at the same time providing for the proper levels of control of goods brought into or out of the customs territory of the Community, it is desirable that the information provided by economic operators be shared, taking account of the relevant data-protection provisions, between customs authorities and with other agencies involved in that control, such as police, border guards, veterinary and environmental authorities, and that controls by the various authorities be harmonised, so that the economic operator need give the information only once and that goods are controlled by those authorities at the same time and at the same place.

| (10) | In the interests of facilitating certain types of business, all persons should continue to have the right to appoint a representative in their dealings with the customs authorities. However, it should no longer be possible for that right of representation to be reserved under a law laid down by one of the Member States. Furthermore, a customs representative who complies with the criteria for the granting of the status of authorised economic operator, should be entitled to provide his services in a Member State other than the one where he is established. |
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(10)

In the interests of facilitating certain types of business, all persons should continue to have the right to appoint a representative in their dealings with the customs authorities. However, it should no longer be possible for that right of representation to be reserved under a law laid down by one of the Member States. Furthermore, a customs representative who complies with the criteria for the granting of the status of authorised economic operator, should be entitled to provide his services in a Member State other than the one where he is established.

| (11) | Compliant and trustworthy economic operators should, as ‘authorised economic operators’, be able to take maximum advantage of widespread use of simplification and, taking account of security and safety aspects, benefit from reduced levels of customs control. They may thus enjoy the status of ‘customs simplification’ authorised economic operator or the status of ‘security and safety’ authorised economic operator. They may be granted one or other status, or both together. |
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(11)

Compliant and trustworthy economic operators should, as ‘authorised economic operators’, be able to take maximum advantage of widespread use of simplification and, taking account of security and safety aspects, benefit from reduced levels of customs control. They may thus enjoy the status of ‘customs simplification’ authorised economic operator or the status of ‘security and safety’ authorised economic operator. They may be granted one or other status, or both together.

| (12) | All decisions, that is to say, official acts by the customs authorities pertaining to customs legislation and having legal effect on one or more persons, including binding information issued by those authorities, should be covered by the same rules. Any such decisions should be valid throughout the Community and should be capable of being annulled, amended except where otherwise stipulated, or revoked where they do not conform to the customs legislation or its interpretation. |
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(12)

All decisions, that is to say, official acts by the customs authorities pertaining to customs legislation and having legal effect on one or more persons, including binding information issued by those authorities, should be covered by the same rules. Any such decisions should be valid throughout the Community and should be capable of being annulled, amended except where otherwise stipulated, or revoked where they do not conform to the customs legislation or its interpretation.

| (13) | In accordance with the Charter of Fundamental Rights of the European Union, it is necessary, in addition to the right of appeal against any decision taken by the customs authorities, to provide for the right of every person to be heard before any decision is taken which would adversely affect him. |
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(13)

In accordance with the Charter of Fundamental Rights of the European Union, it is necessary, in addition to the right of appeal against any decision taken by the customs authorities, to provide for the right of every person to be heard before any decision is taken which would adversely affect him.

| (14) | The streamlining of customs procedures within an electronic environment requires the sharing of responsibilities between the customs authorities of different Member States. It is necessary to ensure an appropriate level of effective, dissuasive and proportionate sanctions throughout the internal market. |
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(14)

The streamlining of customs procedures within an electronic environment requires the sharing of responsibilities between the customs authorities of different Member States. It is necessary to ensure an appropriate level of effective, dissuasive and proportionate sanctions throughout the internal market.

| (15) | In order to secure a balance between, on the one hand, the need for customs authorities to ensure the correct application of customs legislation and, on the other, the right of economic operators to be treated fairly, the customs authorities should be granted extensive powers of control and economic operators a right of appeal. |
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(15)

In order to secure a balance between, on the one hand, the need for customs authorities to ensure the correct application of customs legislation and, on the other, the right of economic operators to be treated fairly, the customs authorities should be granted extensive powers of control and economic operators a right of appeal.

| (16) | In order to minimise the risk to the Community, its citizens and its trading partners, the harmonised application of customs controls by the Member States should be based upon a common risk management framework and an electronic system for its implementation. The establishment of a risk management framework common to all Member States should not prevent them from controlling goods by random checks. |
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(16)

In order to minimise the risk to the Community, its citizens and its trading partners, the harmonised application of customs controls by the Member States should be based upon a common risk management framework and an electronic system for its implementation. The establishment of a risk management framework common to all Member States should not prevent them from controlling goods by random checks.

| (17) | It is necessary to establish the factors on the basis of which import or export duties and other measures in respect of trade in goods are applied. It is also appropriate to lay down clear provisions for issuing proofs of origin in the Community, where the exigencies of trade so require. |
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(17)

It is necessary to establish the factors on the basis of which import or export duties and other measures in respect of trade in goods are applied. It is also appropriate to lay down clear provisions for issuing proofs of origin in the Community, where the exigencies of trade so require.

| (18) | It is desirable to group together all cases of incurrence of a customs debt on importation, other than following the submission of a customs declaration for release for free circulation or temporary admission with partial relief, in order to avoid difficulties in determining the legal basis on which the customs debt was incurred. The same should apply in cases of incurrence of a customs debt on exportation. |
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(18)

It is desirable to group together all cases of incurrence of a customs debt on importation, other than following the submission of a customs declaration for release for free circulation or temporary admission with partial relief, in order to avoid difficulties in determining the legal basis on which the customs debt was incurred. The same should apply in cases of incurrence of a customs debt on exportation.

| (19) | Since the new role of customs authorities implies the sharing of responsibilities and cooperation between inland and border customs offices, the customs debt should, in most cases, be incurred at the place where the debtor is established, as the customs office competent for that place can best supervise the activities of the person concerned. |
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(19)

Since the new role of customs authorities implies the sharing of responsibilities and cooperation between inland and border customs offices, the customs debt should, in most cases, be incurred at the place where the debtor is established, as the customs office competent for that place can best supervise the activities of the person concerned.

| (20) | Furthermore, in line with the revised Kyoto Convention, it is appropriate to provide for a reduced number of cases where administrative cooperation between Member States is required in order to establish the place where the customs debt was incurred and to recover the duties. |
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(20)

Furthermore, in line with the revised Kyoto Convention, it is appropriate to provide for a reduced number of cases where administrative cooperation between Member States is required in order to establish the place where the customs debt was incurred and to recover the duties.

| (21) | The rules for special procedures should allow for the use of a single guarantee for all categories of special procedures and for that guarantee to be comprehensive, covering a number of transactions. |
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(21)

The rules for special procedures should allow for the use of a single guarantee for all categories of special procedures and for that guarantee to be comprehensive, covering a number of transactions.

| (22) | In order to ensure better protection of the financial interests of the Community and of the Member States, a guarantee should cover non-declared or incorrectly declared goods included in a consignment or in a declaration for which it is provided. For the same reason, the undertaking of the guarantor should also cover amounts of import or export duty which fall to be paid following post-release controls. |
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(22)

In order to ensure better protection of the financial interests of the Community and of the Member States, a guarantee should cover non-declared or incorrectly declared goods included in a consignment or in a declaration for which it is provided. For the same reason, the undertaking of the guarantor should also cover amounts of import or export duty which fall to be paid following post-release controls.

| (23) | In order to safeguard the financial interests of the Community and of the Member States and to curb fraudulent practices, arrangements involving graduated measures for the application of a comprehensive guarantee are advisable. Where there is an increased risk of fraud it should be possible to prohibit temporarily the application of the comprehensive guarantee, taking account of the particular situation of the economic operators concerned. |
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(23)

In order to safeguard the financial interests of the Community and of the Member States and to curb fraudulent practices, arrangements involving graduated measures for the application of a comprehensive guarantee are advisable. Where there is an increased risk of fraud it should be possible to prohibit temporarily the application of the comprehensive guarantee, taking account of the particular situation of the economic operators concerned.

| (24) | It is appropriate to take account of the good faith of the person concerned in cases where a customs debt is incurred through non-compliance with customs legislation and to minimise the impact of negligence on the part of the debtor. |
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(24)

It is appropriate to take account of the good faith of the person concerned in cases where a customs debt is incurred through non-compliance with customs legislation and to minimise the impact of negligence on the part of the debtor.

| (25) | It is necessary to lay down the principle of how to determine the status of Community goods and the circumstances pertaining to the loss of such status, and to provide a basis for determining when that status remains unaltered in cases where goods temporarily leave the customs territory of the Community. |
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(25)

It is necessary to lay down the principle of how to determine the status of Community goods and the circumstances pertaining to the loss of such status, and to provide a basis for determining when that status remains unaltered in cases where goods temporarily leave the customs territory of the Community.

| (26) | It is appropriate, where an economic operator has provided, in advance, the information necessary for risk-based controls on the admissibility of the goods, to ensure that quick release of goods is then the rule. Fiscal and trade policy controls should primarily be performed by the customs office competent in respect of the premises of the economic operator. |
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(26)

It is appropriate, where an economic operator has provided, in advance, the information necessary for risk-based controls on the admissibility of the goods, to ensure that quick release of goods is then the rule. Fiscal and trade policy controls should primarily be performed by the customs office competent in respect of the premises of the economic operator.

| (27) | The rules for customs declarations and for the placing of goods under a customs procedure should be modernised and streamlined, in particular by requiring that customs declarations be, as a rule, made electronically and providing for only one type of simplified declaration. |
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(27)

The rules for customs declarations and for the placing of goods under a customs procedure should be modernised and streamlined, in particular by requiring that customs declarations be, as a rule, made electronically and providing for only one type of simplified declaration.

| (28) | Since the revised Kyoto Convention favours the lodging, registering and checking of the customs declaration prior to the arrival of the goods and, furthermore, the dissociation of the place where the declaration is lodged from the place where the goods are physically located, it is appropriate to provide for centralised clearance at the place where the economic operator is established. Centralised clearance should include the facility for the use of simplified declarations, deferment of the date of the submission of a complete declaration and required documents, periodic declaration and deferred payment. |
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(28)

Since the revised Kyoto Convention favours the lodging, registering and checking of the customs declaration prior to the arrival of the goods and, furthermore, the dissociation of the place where the declaration is lodged from the place where the goods are physically located, it is appropriate to provide for centralised clearance at the place where the economic operator is established. Centralised clearance should include the facility for the use of simplified declarations, deferment of the date of the submission of a complete declaration and required documents, periodic declaration and deferred payment.

| (29) | In order to help to ensure neutral conditions for competition throughout the Community, it is appropriate to lay down at Community level the rules governing the destruction or disposal otherwise of goods by the customs authorities, these being matters which have previously required national legislation. |
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(29)

In order to help to ensure neutral conditions for competition throughout the Community, it is appropriate to lay down at Community level the rules governing the destruction or disposal otherwise of goods by the customs authorities, these being matters which have previously required national legislation.

| (30) | It is appropriate to lay down common and simple rules for the special procedures (transit, storage, specific use and processing), supplemented by a small set of rules for each category of special procedure, in order to make it simple for the operator to choose the right procedure, to avoid errors and to reduce the number of post-release recoveries and repayments. |
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(30)

It is appropriate to lay down common and simple rules for the special procedures (transit, storage, specific use and processing), supplemented by a small set of rules for each category of special procedure, in order to make it simple for the operator to choose the right procedure, to avoid errors and to reduce the number of post-release recoveries and repayments.

| (31) | The granting of authorisations for several special procedures with a single guarantee and a single supervising customs office should be facilitated and there should be simple rules on the incurrence of a customs debt in these cases. The basic principle should be that goods placed under a special procedure, or the products made from them, are to be assessed at the time when the customs debt is incurred. However, it should also be possible, where economically justified, to assess the goods at the time when they were placed under a special procedure. The same principles should apply to usual forms of handling. |
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(31)

The granting of authorisations for several special procedures with a single guarantee and a single supervising customs office should be facilitated and there should be simple rules on the incurrence of a customs debt in these cases. The basic principle should be that goods placed under a special procedure, or the products made from them, are to be assessed at the time when the customs debt is incurred. However, it should also be possible, where economically justified, to assess the goods at the time when they were placed under a special procedure. The same principles should apply to usual forms of handling.

| (32) | In view of the increased security-related measures introduced into the Code under Regulation (EC) No 648/2005 of the European Parliament and of the Council of 13 April 2005 amending Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (6), the placing of goods into free zones should become a customs procedure and the goods should be subject to customs controls at entry and with regard to records. |
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(32)

In view of the increased security-related measures introduced into the Code under Regulation (EC) No 648/2005 of the European Parliament and of the Council of 13 April 2005 amending Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (6), the placing of goods into free zones should become a customs procedure and the goods should be subject to customs controls at entry and with regard to records.

| (33) | Given that the intention of re-exportation is no longer necessary, the inward processing suspension procedure should be merged with processing under customs control and the inward processing drawback procedure abandoned. This single inward-processing procedure should also cover destruction, except where destruction is carried out by, or under the supervision of, customs. |
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(33)

Given that the intention of re-exportation is no longer necessary, the inward processing suspension procedure should be merged with processing under customs control and the inward processing drawback procedure abandoned. This single inward-processing procedure should also cover destruction, except where destruction is carried out by, or under the supervision of, customs.

| (34) | Security-related measures relating to Community goods brought out of the customs territory of the Community should apply equally to the re-export of non-Community goods. The same basic rules should apply to all types of goods, with the possibility of exceptions where necessary, such as for goods only transiting through the customs territory of the Community. |
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(34)

Security-related measures relating to Community goods brought out of the customs territory of the Community should apply equally to the re-export of non-Community goods. The same basic rules should apply to all types of goods, with the possibility of exceptions where necessary, such as for goods only transiting through the customs territory of the Community.

| (35) | The measures necessary for the implementation of this Regulation should be adopted in accordance with Council Decision 1999/468/EC of 28 June 1999 laying down the procedure for the exercise of implementing powers conferred on the Commission (7). |
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(35)

The measures necessary for the implementation of this Regulation should be adopted in accordance with Council Decision 1999/468/EC of 28 June 1999 laying down the procedure for the exercise of implementing powers conferred on the Commission (7).

| (36) | It is appropriate to provide for the adoption of measures implementing this Code. These measures should be adopted in accordance with the management and regulatory procedures provided for in Articles 4 and 5 of Decision 1999/468/EC. |
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(36)

It is appropriate to provide for the adoption of measures implementing this Code. These measures should be adopted in accordance with the management and regulatory procedures provided for in Articles 4 and 5 of Decision 1999/468/EC.

| (37) | In particular, the Commission should be empowered to define the conditions and criteria necessary for the effective application of this Code. Since those measures are of general scope and are designed to amend non-essential elements of this Regulation or to supplement this Regulation by the addition of new non-essential elements, they must be adopted in accordance with the regulatory procedure with scrutiny provided for in Article 5a of Decision 1999/468/EC. |
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(37)

In particular, the Commission should be empowered to define the conditions and criteria necessary for the effective application of this Code. Since those measures are of general scope and are designed to amend non-essential elements of this Regulation or to supplement this Regulation by the addition of new non-essential elements, they must be adopted in accordance with the regulatory procedure with scrutiny provided for in Article 5a of Decision 1999/468/EC.

| (38) | It is appropriate, in order to ensure an effective decision-making process, to examine questions relating to the preparation of a position to be taken by the Community in committees, working groups and panels established by or under international agreements dealing with customs legislation. |
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(38)

It is appropriate, in order to ensure an effective decision-making process, to examine questions relating to the preparation of a position to be taken by the Community in committees, working groups and panels established by or under international agreements dealing with customs legislation.

| (39) | In order to simplify and rationalise customs legislation, a number of provisions presently contained in autonomous Community acts have, for the sake of transparency, been incorporated into the Code.
  The following Regulations, together with Regulation (EEC) No 2913/92, should therefore be repealed:
  Council Regulation (EEC) No 3925/91 of 19 December 1991 concerning the elimination of controls and formalities applicable to the cabin and hold baggage of persons taking an intra-Community flight and the baggage of persons making an intra-Community sea crossing (8) and Council Regulation (EC) No 1207/2001 of 11 June 2001 on procedures to facilitate the issue or the making out in the Community of proofs of origin and the issue of certain approved exporter authorisations under the provisions governing preferential trade between the European Community and certain countries (9). |
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(39)

In order to simplify and rationalise customs legislation, a number of provisions presently contained in autonomous Community acts have, for the sake of transparency, been incorporated into the Code.

The following Regulations, together with Regulation (EEC) No 2913/92, should therefore be repealed:

Council Regulation (EEC) No 3925/91 of 19 December 1991 concerning the elimination of controls and formalities applicable to the cabin and hold baggage of persons taking an intra-Community flight and the baggage of persons making an intra-Community sea crossing (8) and Council Regulation (EC) No 1207/2001 of 11 June 2001 on procedures to facilitate the issue or the making out in the Community of proofs of origin and the issue of certain approved exporter authorisations under the provisions governing preferential trade between the European Community and certain countries (9).

| (40) | Since the objectives of this Regulation, namely, to lay down rules and procedures applicable to goods brought into or out of the customs territory of the Community in order to enable the Customs Union to function effectively as a central pillar of the internal market, cannot be sufficiently achieved by the Member States and can therefore be better achieved at Community level, the Community may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty. In accordance with the principle of proportionality, as set out in that Article, this Regulation does not go beyond what is necessary in order to achieve those objectives, |
| --- | --- |

(40)

Since the objectives of this Regulation, namely, to lay down rules and procedures applicable to goods brought into or out of the customs territory of the Community in order to enable the Customs Union to function effectively as a central pillar of the internal market, cannot be sufficiently achieved by the Member States and can therefore be better achieved at Community level, the Community may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty. In accordance with the principle of proportionality, as set out in that Article, this Regulation does not go beyond what is necessary in order to achieve those objectives,

HAVE ADOPTED THIS REGULATION:

TABLE OF CONTENTS

| TITLE I | GENERAL PROVISIONS |
| --- | --- |

TITLE I

| CHAPTER 1 | Scope of customs legislation, mission of customs and definitions |
| --- | --- |

CHAPTER 1

| CHAPTER 2 | Rights and obligations of persons with regard to customs legislation |
| --- | --- |

CHAPTER 2

| Section 1 | Provision of information |
| --- | --- |

Section 1

| Section 2 | Customs representation |
| --- | --- |

Section 2

| Section 3 | Authorised economic operator |
| --- | --- |

Section 3

| Section 4 | Decisions relating to the application of customs legislation |
| --- | --- |

Section 4

| Section 5 | Penalties |
| --- | --- |

Section 5

| Section 6 | Appeals |
| --- | --- |

Section 6

| Section 7 | Control of goods |
| --- | --- |

Section 7

| Section 8 | Keeping of documents and other information; charges and costs |
| --- | --- |

Section 8

| CHAPTER 3 | Currency conversion and time limits |
| --- | --- |

CHAPTER 3

| TITLE II | FACTORS ON THE BASIS OF WHICH IMPORT OR EXPORT DUTIES AND OTHER MEASURES IN RESPECT OF TRADE IN GOODS ARE APPLIED |
| --- | --- |

TITLE II

| CHAPTER 1 | Common customs tariff and tariff classification of goods |
| --- | --- |

CHAPTER 1

| CHAPTER 2 | Origin of goods |
| --- | --- |

CHAPTER 2

| Section 1 | Non-preferential origin |
| --- | --- |

Section 1

| Section 2 | Preferential origin |
| --- | --- |

Section 2

| CHAPTER 3 | Value of goods for customs purposes |
| --- | --- |

CHAPTER 3

| TITLE III | CUSTOMS DEBT AND GUARANTEES |
| --- | --- |

TITLE III

| CHAPTER 1 | Incurrence of a customs debt |
| --- | --- |

CHAPTER 1

| Section 1 | Customs debt on importation |
| --- | --- |

Section 1

| Section 2 | Customs debt on exportation |
| --- | --- |

Section 2

| Section 3 | Provisions common to customs debts incurred on importation and exportation |
| --- | --- |

Section 3

| CHAPTER 2 | Guarantee for a potential or existing customs debt |
| --- | --- |

CHAPTER 2

| CHAPTER 3 | Recovery and payment of duty and repayment and remission of the amount of import and export duty |
| --- | --- |

CHAPTER 3

| Section 1 | Determination of the amount of import or export duty, notification of the customs debt and entry in the accounts |
| --- | --- |

Section 1

| Section 2 | Payment of the amount of import or export duty |
| --- | --- |

Section 2

| Section 3 | Repayment and remission of the amount of import or export duty |
| --- | --- |

Section 3

| CHAPTER 4 | Extinguishment of customs debt |
| --- | --- |

CHAPTER 4

| TITLE IV | GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE COMMUNITY |
| --- | --- |

TITLE IV

| CHAPTER 1 | Entry summary declaration |
| --- | --- |

CHAPTER 1

| CHAPTER 2 | Arrival of goods |
| --- | --- |

CHAPTER 2

| Section 1 | Entry of goods into the customs territory of the Community |
| --- | --- |

Section 1

| Section 2 | Presentation, unloading and examination of goods |
| --- | --- |

Section 2

| Section 3 | Formalities after presentation |
| --- | --- |

Section 3

| Section 4 | Goods moved under a transit procedure |
| --- | --- |

Section 4

| TITLE V | GENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER A CUSTOMS PROCEDURE, VERIFICATION, RELEASE AND DISPOSAL OF GOODS |
| --- | --- |

TITLE V

| CHAPTER 1 | Customs status of goods |
| --- | --- |

CHAPTER 1

| CHAPTER 2 | Placing goods under a customs procedure |
| --- | --- |

CHAPTER 2

| Section 1 | General provisions |
| --- | --- |

Section 1

| Section 2 | Standard customs declarations |
| --- | --- |

Section 2

| Section 3 | Simplified customs declarations |
| --- | --- |

Section 3

| Section 4 | Provisions applying to all customs declarations |
| --- | --- |

Section 4

| Section 5 | Other simplifications |
| --- | --- |

Section 5

| CHAPTER 3 | Verification and release of goods |
| --- | --- |

CHAPTER 3

| Section 1 | Verification |
| --- | --- |

Section 1

| Section 2 | Release |
| --- | --- |

Section 2

| CHAPTER 4 | Disposal of goods |
| --- | --- |

CHAPTER 4

| TITLE VI | RELEASE FOR FREE CIRCULATION AND RELIEF FROM IMPORT DUTIES |
| --- | --- |

TITLE VI

| CHAPTER 1 | Release for free circulation |
| --- | --- |

CHAPTER 1

| CHAPTER 2 | Relief from import duties |
| --- | --- |

CHAPTER 2

| Section 1 | Returned goods |
| --- | --- |

Section 1

| Section 2 | Sea-fishing and products taken from the sea |
| --- | --- |

Section 2

| Section 3 | Implementing measures |
| --- | --- |

Section 3

| TITLE VII | SPECIAL PROCEDURES |
| --- | --- |

TITLE VII

| CHAPTER 1 | General provisions |
| --- | --- |

CHAPTER 1

| CHAPTER 2 | Transit |
| --- | --- |

CHAPTER 2

| Section 1 | External and internal transit |
| --- | --- |

Section 1

| Section 2 | Community transit |
| --- | --- |

Section 2

| CHAPTER 3 | Storage |
| --- | --- |

CHAPTER 3

| Section 1 | Common provisions |
| --- | --- |

Section 1

| Section 2 | Temporary storage |
| --- | --- |

Section 2

| Section 3 | Customs warehousing |
| --- | --- |

Section 3

| Section 4 | Free zones |
| --- | --- |

Section 4

| CHAPTER 4 | Specific use |
| --- | --- |

CHAPTER 4

| Section 1 | Temporary admission |
| --- | --- |

Section 1

| Section 2 | End-use |
| --- | --- |

Section 2

| CHAPTER 5 | Processing |
| --- | --- |

CHAPTER 5

| Section 1 | General provisions |
| --- | --- |

Section 1

| Section 2 | Inward processing |
| --- | --- |

Section 2

| Section 3 | Outward processing |
| --- | --- |

Section 3

| TITLE VIII | DEPARTURE OF GOODS FROM THE CUSTOMS TERRITORY OF THE COMMUNITY |
| --- | --- |

TITLE VIII

| CHAPTER 1 | Goods leaving the customs territory |
| --- | --- |

CHAPTER 1

| CHAPTER 2 | Export and re-export |
| --- | --- |

CHAPTER 2

| CHAPTER 3 | Relief from export duties |
| --- | --- |

CHAPTER 3

| TITLE IX | CUSTOMS CODE COMMITTEE AND FINAL PROVISIONS |
| --- | --- |

TITLE IX

| CHAPTER 1 | Customs code committee |
| --- | --- |

CHAPTER 1

| CHAPTER 2 | Final provisions |
| --- | --- |

CHAPTER 2

| ANNEX | CORRELATION TABLES |
| --- | --- |

ANNEX

TITLE I

GENERAL PROVISIONS

CHAPTER 1

Scope of customs legislation, mission of customs and definitions

Article 1

Subject matter and scope

1.   This Regulation establishes the Community Customs Code, hereinafter referred to as ‘the Code’, laying down the general rules and procedures applicable to goods brought into or out of the customs territory of the Community.

Without prejudice to international law and conventions and Community legislation in other fields, the Code shall apply uniformly throughout the customs territory of the Community.

2.   Certain provisions of the customs legislation may apply outside the customs territory of the Community within the framework of legislation governing specific fields or of international conventions.

3.   Certain provisions of the customs legislation, including the simplifications for which it provides, shall apply to the trade in goods between parts of the customs territory of the Community to which the provisions of Directive 2006/112/EC apply and parts of that territory where those provisions do not apply, or to trade between parts of that territory where those provisions do not apply.

The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down the provisions referred to in the first subparagraph and simplified formalities for their implementation, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4). Those measures shall also take account of particular circumstances pertaining to the trade in goods involving only one Member State.

Article 2

Mission of customs authorities

Customs authorities shall be primarily responsible for the supervision of the Community’s international trade, thereby contributing to fair and open trade, to the implementation of the external aspects of the internal market, of the common trade policy and of the other common Community policies having a bearing on trade, and to overall supply chain security. Customs authorities shall put in place measures aimed, in particular, at the following:

| (a) | protecting the financial interests of the Community and its Member States; |
| --- | --- |

(a)

protecting the financial interests of the Community and its Member States;

| (b) | protecting the Community from unfair and illegal trade while supporting legitimate business activity; |
| --- | --- |

(b)

protecting the Community from unfair and illegal trade while supporting legitimate business activity;

| (c) | ensuring the security and safety of the Community and its residents, and the protection of the environment, where appropriate in close cooperation with other authorities; |
| --- | --- |

(c)

ensuring the security and safety of the Community and its residents, and the protection of the environment, where appropriate in close cooperation with other authorities;

| (d) | maintaining a proper balance between customs controls and facilitation of legitimate trade. |
| --- | --- |

(d)

maintaining a proper balance between customs controls and facilitation of legitimate trade.

Article 3

Customs territory

1.   The customs territory of the Community shall comprise the following territories, including their territorial waters, internal waters and airspace:

| — | the territory of the Kingdom of Belgium, |
| --- | --- |

—

the territory of the Kingdom of Belgium,

| — | the territory of the Republic of Bulgaria, |
| --- | --- |

—

the territory of the Republic of Bulgaria,

| — | the territory of the Czech Republic, |
| --- | --- |

—

the territory of the Czech Republic,

| — | the territory of the Kingdom of Denmark, except the Faeroe Islands and Greenland, |
| --- | --- |

—

the territory of the Kingdom of Denmark, except the Faeroe Islands and Greenland,

| — | the territory of the Federal Republic of Germany, except the Island of Heligoland and the territory of Buesingen (Treaty of 23 November 1964 between the Federal Republic of Germany and the Swiss Confederation), |
| --- | --- |

—

the territory of the Federal Republic of Germany, except the Island of Heligoland and the territory of Buesingen (Treaty of 23 November 1964 between the Federal Republic of Germany and the Swiss Confederation),

| — | the territory of the Republic of Estonia, |
| --- | --- |

—

the territory of the Republic of Estonia,

| — | the territory of Ireland, |
| --- | --- |

—

the territory of Ireland,

| — | the territory of the Hellenic Republic, |
| --- | --- |

—

the territory of the Hellenic Republic,

| — | the territory of the Kingdom of Spain, except Ceuta and Melilla, |
| --- | --- |

—

the territory of the Kingdom of Spain, except Ceuta and Melilla,

| — | the territory of the French Republic, except New Caledonia, Mayotte, Saint-Pierre and Miquelon, Wallis and Futuna Islands, French Polynesia and the French Southern and Antarctic Territories, |
| --- | --- |

—

the territory of the French Republic, except New Caledonia, Mayotte, Saint-Pierre and Miquelon, Wallis and Futuna Islands, French Polynesia and the French Southern and Antarctic Territories,

| — | the territory of the Italian Republic, except the municipalities of Livigno and Campione d’Italia and the national waters of Lake Lugano which are between the bank and the political frontier of the area between Ponte Tresa and Porto Ceresio, |
| --- | --- |

—

the territory of the Italian Republic, except the municipalities of Livigno and Campione d’Italia and the national waters of Lake Lugano which are between the bank and the political frontier of the area between Ponte Tresa and Porto Ceresio,

| — | the territory of the Republic of Cyprus, in accordance with the provisions of the 2003 Act of Accession, |
| --- | --- |

—

the territory of the Republic of Cyprus, in accordance with the provisions of the 2003 Act of Accession,

| — | the territory of the Republic of Latvia, |
| --- | --- |

—

the territory of the Republic of Latvia,

| — | the territory of the Republic of Lithuania, |
| --- | --- |

—

the territory of the Republic of Lithuania,

| — | the territory of the Grand Duchy of Luxembourg, |
| --- | --- |

—

the territory of the Grand Duchy of Luxembourg,

| — | the territory of the Republic of Hungary, |
| --- | --- |

—

the territory of the Republic of Hungary,

| — | the territory of Malta, |
| --- | --- |

—

the territory of Malta,

| — | the territory of the Kingdom of the Netherlands in Europe, |
| --- | --- |

—

the territory of the Kingdom of the Netherlands in Europe,

| — | the territory of the Republic of Austria, |
| --- | --- |

—

the territory of the Republic of Austria,

| — | the territory of the Republic of Poland, |
| --- | --- |

—

the territory of the Republic of Poland,

| — | the territory of the Portuguese Republic, |
| --- | --- |

—

the territory of the Portuguese Republic,

| — | the territory of Romania, |
| --- | --- |

—

the territory of Romania,

| — | the territory of the Republic of Slovenia, |
| --- | --- |

—

the territory of the Republic of Slovenia,

| — | the territory of the Slovak Republic, |
| --- | --- |

—

the territory of the Slovak Republic,

| — | the territory of the Republic of Finland, |
| --- | --- |

—

the territory of the Republic of Finland,

| — | the territory of the Kingdom of Sweden, |
| --- | --- |

—

the territory of the Kingdom of Sweden,

| — | the territory of the United Kingdom of Great Britain and Northern Ireland and of the Channel Islands and the Isle of Man. |
| --- | --- |

—

the territory of the United Kingdom of Great Britain and Northern Ireland and of the Channel Islands and the Isle of Man.

2.   The following territories, including their territorial waters, internal waters and airspace, situated outside the territory of the Member States shall, taking into account the conventions and treaties applicable to them, be considered to be part of the customs territory of the Community:

| (a) | FRANCE
  The territory of Monaco as defined in the Customs Convention signed in Paris on 18 May 1963 (Journal officiel de la République française (Official Journal of the French Republic) of 27 September 1963, p. 8679); |
| --- | --- |

(a)

FRANCE

The territory of Monaco as defined in the Customs Convention signed in Paris on 18 May 1963 (Journal officiel de la République française (Official Journal of the French Republic) of 27 September 1963, p. 8679);

| (b) | CYPRUS
  The territory of the United Kingdom Sovereign Base Areas of Akrotiri and Dhekelia as defined in the Treaty concerning the Establishment of the Republic of Cyprus, signed in Nicosia on 16 August 1960 (United Kingdom Treaty Series No 4 (1961) Cmnd. 1252). |
| --- | --- |

(b)

CYPRUS

The territory of the United Kingdom Sovereign Base Areas of Akrotiri and Dhekelia as defined in the Treaty concerning the Establishment of the Republic of Cyprus, signed in Nicosia on 16 August 1960 (United Kingdom Treaty Series No 4 (1961) Cmnd. 1252).

Article 4

Definitions

For the purposes of the Code, the following definitions shall apply:

| 1. | ‘customs authorities’ means the customs administrations of the Member States responsible for applying the customs legislation and any other authorities empowered under national law to apply certain customs legislation; |
| --- | --- |

1.

‘customs authorities’ means the customs administrations of the Member States responsible for applying the customs legislation and any other authorities empowered under national law to apply certain customs legislation;

| 2. | ‘customs legislation’ means the body of legislation made up of the following:






  (a) | the Code and the provisions adopted at Community level and, where appropriate, at national level, to implement it; |
| --- | --- | --- |

2.

‘customs legislation’ means the body of legislation made up of the following:

(a)

the Code and the provisions adopted at Community level and, where appropriate, at national level, to implement it;

| (b) | the Common Customs Tariff; |
| --- | --- |

(b)

the Common Customs Tariff;

| (c) | the legislation setting up a Community system of reliefs from customs duties; |
| --- | --- |

(c)

the legislation setting up a Community system of reliefs from customs duties;

| (d) | international agreements containing customs provisions, insofar as they are applicable in the Community; |
| --- | --- |

(d)

international agreements containing customs provisions, insofar as they are applicable in the Community;

| 3. | ‘customs controls’ means specific acts performed by the customs authorities in order to ensure the correct application of customs legislation and other legislation governing the entry, exit, transit, transfer, storage and end-use of goods moved between the customs territory of the Community and other territories, and the presence and movement within the customs territory of non-Community goods and goods placed under the end-use procedure; |
| --- | --- |

3.

‘customs controls’ means specific acts performed by the customs authorities in order to ensure the correct application of customs legislation and other legislation governing the entry, exit, transit, transfer, storage and end-use of goods moved between the customs territory of the Community and other territories, and the presence and movement within the customs territory of non-Community goods and goods placed under the end-use procedure;

| 4. | ‘person’ means a natural person, a legal person, and any association of persons which is not a legal person but which is recognised under Community or national law as having the capacity to perform legal acts; |
| --- | --- |

4.

‘person’ means a natural person, a legal person, and any association of persons which is not a legal person but which is recognised under Community or national law as having the capacity to perform legal acts;

| 5. | ‘economic operator’ means a person who, in the course of his business, is involved in activities covered by customs legislation; |
| --- | --- |

5.

‘economic operator’ means a person who, in the course of his business, is involved in activities covered by customs legislation;

| 6. | ‘customs representative’ means any person appointed by another person to carry out the acts and formalities required under the customs legislation in his dealings with customs authorities; |
| --- | --- |

6.

‘customs representative’ means any person appointed by another person to carry out the acts and formalities required under the customs legislation in his dealings with customs authorities;

| 7. | ‘risk’ means the likelihood of an event that may occur, with regard to the entry, exit, transit, transfer or end-use of goods moved between the customs territory of the Community and countries or territories outside that territory and to the presence of goods which do not have Community status, which would have any of the following results:






  (a) | it would prevent the correct application of Community or national measures; |
| --- | --- | --- |

7.

‘risk’ means the likelihood of an event that may occur, with regard to the entry, exit, transit, transfer or end-use of goods moved between the customs territory of the Community and countries or territories outside that territory and to the presence of goods which do not have Community status, which would have any of the following results:

(a)

it would prevent the correct application of Community or national measures;

| (b) | it would compromise the financial interests of the Community and its Member States; |
| --- | --- |

(b)

it would compromise the financial interests of the Community and its Member States;

| (c) | it would pose a threat to the security and safety of the Community and its residents, to human, animal or plant health, to the environment or to consumers; |
| --- | --- |

(c)

it would pose a threat to the security and safety of the Community and its residents, to human, animal or plant health, to the environment or to consumers;

| 8. | ‘customs formalities’ means all the operations which must be carried out by the persons concerned and by the customs authorities in order to comply with the customs legislation; |
| --- | --- |

8.

‘customs formalities’ means all the operations which must be carried out by the persons concerned and by the customs authorities in order to comply with the customs legislation;

| 9. | ‘summary declaration’ (entry summary declaration and exit summary declaration) means the act whereby, before or at the time of the event, a person informs the customs authorities, in the prescribed form and manner, that goods are to be brought into or out of the customs territory of the Community; |
| --- | --- |

9.

‘summary declaration’ (entry summary declaration and exit summary declaration) means the act whereby, before or at the time of the event, a person informs the customs authorities, in the prescribed form and manner, that goods are to be brought into or out of the customs territory of the Community;

| 10. | ‘customs declaration’ means the act whereby a person indicates in the prescribed form and manner a wish to place goods under a given customs procedure, with an indication, where appropriate, of any specific arrangements to be applied; |
| --- | --- |

10.

‘customs declaration’ means the act whereby a person indicates in the prescribed form and manner a wish to place goods under a given customs procedure, with an indication, where appropriate, of any specific arrangements to be applied;

| 11. | ‘declarant’ means the person lodging a summary declaration or a re-export notification or making a customs declaration in his own name or the person in whose name such a declaration is made; |
| --- | --- |

11.

‘declarant’ means the person lodging a summary declaration or a re-export notification or making a customs declaration in his own name or the person in whose name such a declaration is made;

| 12. | ‘customs procedure’ means any of the following procedures under which goods may be placed in accordance with this Code:






  (a) | release for free circulation; |
| --- | --- | --- |

12.

‘customs procedure’ means any of the following procedures under which goods may be placed in accordance with this Code:

(a)

release for free circulation;

| (b) | special procedures; |
| --- | --- |

(b)

special procedures;

| (c) | export; |
| --- | --- |

(c)

export;

| 13. | ‘customs debt’ means the obligation on a person to pay the amount of import or export duty which applies to specific goods under the customs legislation in force; |
| --- | --- |

13.

‘customs debt’ means the obligation on a person to pay the amount of import or export duty which applies to specific goods under the customs legislation in force;

| 14. | ‘debtor’ means any person liable for a customs debt; |
| --- | --- |

14.

‘debtor’ means any person liable for a customs debt;

| 15. | ‘import duties’ means customs duties payable on the importation of goods; |
| --- | --- |

15.

‘import duties’ means customs duties payable on the importation of goods;

| 16. | ‘export duties’ means customs duties payable on the exportation of goods; |
| --- | --- |

16.

‘export duties’ means customs duties payable on the exportation of goods;

| 17. | ‘customs status’ means the status of goods as Community or non-Community goods; |
| --- | --- |

17.

‘customs status’ means the status of goods as Community or non-Community goods;

| 18. | ‘Community goods’ means goods which fall into any of the following categories:






  (a) | goods wholly obtained in the customs territory of the Community and not incorporating goods imported from countries or territories outside the customs territory of the Community. Goods wholly obtained in the customs territory of the Community shall not have the customs status of Community goods if they are obtained from goods placed under the external transit procedure, a storage procedure, the temporary admission procedure or the inward-processing procedure in cases determined in accordance with Article 101(2)(c); |
| --- | --- | --- |

18.

‘Community goods’ means goods which fall into any of the following categories:

(a)

goods wholly obtained in the customs territory of the Community and not incorporating goods imported from countries or territories outside the customs territory of the Community. Goods wholly obtained in the customs territory of the Community shall not have the customs status of Community goods if they are obtained from goods placed under the external transit procedure, a storage procedure, the temporary admission procedure or the inward-processing procedure in cases determined in accordance with Article 101(2)(c);

| (b) | goods brought into the customs territory of the Community from countries or territories outside that territory and released for free circulation; |
| --- | --- |

(b)

goods brought into the customs territory of the Community from countries or territories outside that territory and released for free circulation;

| (c) | goods obtained or produced in the customs territory of the Community, either solely from goods referred to in point (b) or from goods referred to in points (a) and (b); |
| --- | --- |

(c)

goods obtained or produced in the customs territory of the Community, either solely from goods referred to in point (b) or from goods referred to in points (a) and (b);

| 19. | ‘non-Community goods’ means goods other than those referred to in point (18) or which have lost their customs status as Community goods; |
| --- | --- |

19.

‘non-Community goods’ means goods other than those referred to in point (18) or which have lost their customs status as Community goods;

| 20. | ‘risk management’ means the systematic identification of risk and the implementation of all measures necessary for limiting exposure to risk. This includes activities such as collecting data and information, analysing and assessing risk, prescribing and taking action and regular monitoring and review of that process and its outcomes, based on international, Community and national sources and strategies; |
| --- | --- |

20.

‘risk management’ means the systematic identification of risk and the implementation of all measures necessary for limiting exposure to risk. This includes activities such as collecting data and information, analysing and assessing risk, prescribing and taking action and regular monitoring and review of that process and its outcomes, based on international, Community and national sources and strategies;

| 21. | ‘release of goods’ means the act whereby the customs authorities make goods available for the purposes specified for the customs procedure under which they are placed; |
| --- | --- |

21.

‘release of goods’ means the act whereby the customs authorities make goods available for the purposes specified for the customs procedure under which they are placed;

| 22. | ‘customs supervision’ means action taken in general by the customs authorities with a view to ensuring that customs legislation and, where appropriate, other provisions applicable to goods subject to such action are observed; |
| --- | --- |

22.

‘customs supervision’ means action taken in general by the customs authorities with a view to ensuring that customs legislation and, where appropriate, other provisions applicable to goods subject to such action are observed;

| 23. | ‘repayment’ means the refunding of any import or export duty that has been paid; |
| --- | --- |

23.

‘repayment’ means the refunding of any import or export duty that has been paid;

| 24. | ‘remission’ means the waiving of the obligation to pay import or export duties which have not been paid; |
| --- | --- |

24.

‘remission’ means the waiving of the obligation to pay import or export duties which have not been paid;

| 25. | ‘processed products’ means goods placed under a processing procedure which have undergone processing operations; |
| --- | --- |

25.

‘processed products’ means goods placed under a processing procedure which have undergone processing operations;

| 26. | ‘person established in the customs territory of the Community’ means:






  (a) | in the case of a natural person, any person who has his habitual residence in the customs territory of the Community; |
| --- | --- | --- |

26.

‘person established in the customs territory of the Community’ means:

(a)

in the case of a natural person, any person who has his habitual residence in the customs territory of the Community;

| (b) | in the case of a legal person or an association of persons, any person who has his registered office, central headquarters or a permanent business establishment in the customs territory of the Community; |
| --- | --- |

(b)

in the case of a legal person or an association of persons, any person who has his registered office, central headquarters or a permanent business establishment in the customs territory of the Community;

| 27. | ‘presentation of goods to customs’ means the notification to the customs authorities of the arrival of goods at the customs office or at any other place designated or approved by the customs authorities and the availability of those goods for customs controls; |
| --- | --- |

27.

‘presentation of goods to customs’ means the notification to the customs authorities of the arrival of goods at the customs office or at any other place designated or approved by the customs authorities and the availability of those goods for customs controls;

| 28. | ‘holder of the goods’ means the person who is the owner of the goods or who has a similar right of disposal over them or who has physical control of them; |
| --- | --- |

28.

‘holder of the goods’ means the person who is the owner of the goods or who has a similar right of disposal over them or who has physical control of them;

| 29. | ‘holder of the procedure’ means the person who makes the customs declaration, or on whose behalf the customs declaration is made, or the person to whom the rights and obligations of that person in respect of a customs procedure have been transferred; |
| --- | --- |

29.

‘holder of the procedure’ means the person who makes the customs declaration, or on whose behalf the customs declaration is made, or the person to whom the rights and obligations of that person in respect of a customs procedure have been transferred;

| 30. | ‘commercial policy measures’ means non-tariff measures established, as part of the common commercial policy, in the form of Community provisions governing international trade in goods; |
| --- | --- |

30.

‘commercial policy measures’ means non-tariff measures established, as part of the common commercial policy, in the form of Community provisions governing international trade in goods;

| 31. | ‘processing operations’ means any of the following:






  (a) | the working of goods, including erecting or assembling them or fitting them to other goods; |
| --- | --- | --- |

31.

‘processing operations’ means any of the following:

(a)

the working of goods, including erecting or assembling them or fitting them to other goods;

| (b) | the processing of goods; |
| --- | --- |

(b)

the processing of goods;

| (c) | the destruction of goods; |
| --- | --- |

(c)

the destruction of goods;

| (d) | the repair of goods, including restoring them and putting them in order; |
| --- | --- |

(d)

the repair of goods, including restoring them and putting them in order;

| (e) | the use of goods which are not to be found in the processed products, but which allow or facilitate the production of those products, even if they are entirely or partially used up in the process (production accessories); |
| --- | --- |

(e)

the use of goods which are not to be found in the processed products, but which allow or facilitate the production of those products, even if they are entirely or partially used up in the process (production accessories);

| 32. | ‘rate of yield’ means the quantity or percentage of processed products obtained from the processing of a given quantity of goods placed under a processing procedure; |
| --- | --- |

32.

‘rate of yield’ means the quantity or percentage of processed products obtained from the processing of a given quantity of goods placed under a processing procedure;

| 33. | ‘message’ means a communication in a prescribed format containing data transmitted from one person, office or authority to another using information technology and computer networks. |
| --- | --- |

33.

‘message’ means a communication in a prescribed format containing data transmitted from one person, office or authority to another using information technology and computer networks.

CHAPTER 2

Rights and obligations of persons with regard to customs legislation

Section 1

Provision of information

Article 5

Exchange and storage of data

1.   All exchanges of data, accompanying documents, decisions and notifications between customs authorities and between economic operators and customs authorities required under the customs legislation, and the storage of such data as required under the customs legislation, shall be made using electronic data-processing techniques.

The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down exceptions to the first subparagraph, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).

Those measures shall define the cases in which and the conditions under which paper or other transactions may be used in place of electronic exchanges of data, taking the following, in particular, into account:

| (a) | the possibility of temporary failure of the customs authorities’ computerised systems; |
| --- | --- |

(a)

the possibility of temporary failure of the customs authorities’ computerised systems;

| (b) | the possibility of temporary failure of the economic operator’s computerised systems; |
| --- | --- |

(b)

the possibility of temporary failure of the economic operator’s computerised systems;

| (c) | international conventions and agreements which provide for the use of paper documents; |
| --- | --- |

(c)

international conventions and agreements which provide for the use of paper documents;

| (d) | travellers without direct access to the computerised systems and with no means of providing electronic information; |
| --- | --- |

(d)

travellers without direct access to the computerised systems and with no means of providing electronic information;

| (e) | practical requirements for declarations to be made orally or by any other act. |
| --- | --- |

(e)

practical requirements for declarations to be made orally or by any other act.

2.   Except where these are otherwise specifically provided for in the customs legislation, the Commission shall, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures laying down the following:

| (a) | the messages to be exchanged between customs offices, as required for the application of the customs legislation; |
| --- | --- |

(a)

the messages to be exchanged between customs offices, as required for the application of the customs legislation;

| (b) | a common data set and format of the messages to be exchanged under the customs legislation. |
| --- | --- |

(b)

a common data set and format of the messages to be exchanged under the customs legislation.

The data referred to in point (b) of the first subparagraph shall contain the particulars necessary for risk analysis and the proper application of customs controls, using, where appropriate, international standards and commercial practices.

Article 6

Data protection

1.   All information acquired by the customs authorities in the course of performing their duties which is by its nature confidential or which is provided on a confidential basis shall be covered by the obligation of professional secrecy. Except as provided for under Article 26(2), such information shall not be disclosed by the competent authorities without the express permission of the person or authority that provided it.

Such information may, however, be disclosed without permission where the customs authorities are obliged or authorised to do so pursuant to the provisions in force, particularly in respect of data protection, or in connection with legal proceedings.

2.   Communication of confidential data to the customs authorities and other competent authorities of countries or territories outside the customs territory of the Community shall be permitted only in the framework of an international agreement ensuring an adequate level of data protection.

3.   The disclosure or communication of information shall take place in full compliance with data-protection provisions in force.

Article 7

Exchange of additional information between customs authorities and economic operators

1.   Customs authorities and economic operators may exchange any information not specifically required under the customs legislation, in particular for the purpose of mutual cooperation in the identification and counteraction of risk. That exchange may take place under a written agreement and may include access to the computer systems of economic operators by the customs authorities.

2.   Any information provided by one party to the other in the course of the cooperation referred to in paragraph 1 shall be confidential unless both parties agree otherwise.

Article 8

Provision of information by the customs authorities

1.   Any person may request information concerning the application of customs legislation from the customs authorities. Such a request may be refused where it does not relate to an activity pertaining to international trade in goods that is actually envisaged.

2.   Customs authorities shall maintain a regular dialogue with economic operators and other authorities involved in international trade in goods. They shall promote transparency by making the customs legislation, general administrative rulings and application forms freely available, wherever practical without charge, and through the Internet.

Article 9

Provision of information to the customs authorities

1.   Any person directly or indirectly involved in the accomplishment of customs formalities or in customs controls shall, at the request of the customs authorities and within any time limit specified, provide those authorities with all the requisite documents and information, in an appropriate form, and all the assistance necessary for the completion of those formalities or controls.

2.   The lodging of a summary declaration or customs declaration, or notification, or the submission of an application for an authorisation or any other decision, shall render the person concerned responsible for the following:

| (a) | the accuracy and completeness of the information given in the declaration, notification or application; |
| --- | --- |

(a)

the accuracy and completeness of the information given in the declaration, notification or application;

| (b) | the authenticity of any documents lodged or made available; |
| --- | --- |

(b)

the authenticity of any documents lodged or made available;

| (c) | where applicable, compliance with all of the obligations relating to the placing of the goods in question under the customs procedure concerned, or to the conduct of the authorised operations. |
| --- | --- |

(c)

where applicable, compliance with all of the obligations relating to the placing of the goods in question under the customs procedure concerned, or to the conduct of the authorised operations.

The first subparagraph shall apply also to the provision of any information in any other form required by or given to the customs authorities.

Where the declaration or notification is lodged, the application is submitted or information is provided by a customs representative of the person concerned, the customs representative shall also be bound by the obligations set out in the first subparagraph.

Article 10

Electronic systems

1.   Member States shall cooperate with the Commission with a view to developing, maintaining and employing electronic systems for the exchange of information between customs offices and for the common registration and maintenance of records relating, in particular, to the following:

| (a) | economic operators directly or indirectly involved in the accomplishment of customs formalities; |
| --- | --- |

(a)

economic operators directly or indirectly involved in the accomplishment of customs formalities;

| (b) | applications and authorisations concerning a customs procedure or the status of authorised economic operator; |
| --- | --- |

(b)

applications and authorisations concerning a customs procedure or the status of authorised economic operator;

| (c) | applications and special decisions granted in accordance with Article 20; |
| --- | --- |

(c)

applications and special decisions granted in accordance with Article 20;

| (d) | common risk management, as referred to in Article 25. |
| --- | --- |

(d)

common risk management, as referred to in Article 25.

2.   The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down the following:

| (a) | the standard form and content of the data to be registered; |
| --- | --- |

(a)

the standard form and content of the data to be registered;

| (b) | maintenance of those data, by the customs authorities of Members States; |
| --- | --- |

(b)

maintenance of those data, by the customs authorities of Members States;

| (c) | the rules for access to those data by:






  (i) | economic operators, |
| --- | --- | --- |

(c)

the rules for access to those data by:

(i)

economic operators,

| (ii) | other competent authorities, |
| --- | --- |

(ii)

other competent authorities,

shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).

Section 2

Customs representation

Article 11

Customs representative

1.   Any person may appoint a customs representative.

Such representation may be either direct, in which case the customs representative shall act in the name of and on behalf of another person, or indirect, in which case the customs representative shall act in his own name but on behalf of another person.

A customs representative shall be established within the customs territory of the Community.

2.   Member States may define, in accordance with Community law, the conditions under which a customs representative may provide services in the Member State where he is established. However, without prejudice to the application of less stringent criteria by the Member State concerned, a customs representative who complies with the criteria laid down in Article 14(a) to (d) shall be entitled to provide such services in a Member State other than the one where he is established.

3.   The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down in particular, the following:

| (a) | the conditions under which the requirement referred to in the third subparagraph of paragraph 1 may be waived; |
| --- | --- |

(a)

the conditions under which the requirement referred to in the third subparagraph of paragraph 1 may be waived;

| (b) | the conditions under which the entitlement referred to in paragraph 2 may be conferred and proved; |
| --- | --- |

(b)

the conditions under which the entitlement referred to in paragraph 2 may be conferred and proved;

| (c) | any further measures for the implementation of this Article, |
| --- | --- |

(c)

any further measures for the implementation of this Article,

shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).

Article 12

Empowerment

1.   When dealing with the customs authorities, a customs representative shall state that he is acting on behalf of the person represented and specify whether the representation is direct or indirect.

A person who fails to state that he is acting as a customs representative or who states that he is acting as a customs representative without being empowered to do so shall be deemed to be acting in his own name and on his own behalf.

2.   The customs authorities may require any person stating that he is acting as a customs representative to produce evidence of his empowerment by the person represented.

The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down derogations from the first subparagraph, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).

Section 3

Authorised economic operator

Article 13

Application and authorisation

1.   An economic operator who is established in the customs territory of the Community and who meets the conditions set out in Articles 14 and 15 may request the status of authorised economic operator.

The customs authorities shall, if necessary following consultation with other competent authorities, grant that status, which shall be subject to monitoring.

2.   The status of authorised economic operator shall consist in two types of authorisations: that of a ‘customs simplification’ authorised economic operator and that of a ‘security and safety’ authorised economic operator.

The first type of authorisation shall enable economic operators to benefit from certain simplifications in accordance with the customs legislation. Under the second type of authorisation the holder thereof shall be entitled to facilitations relating to security and safety.

Both types of authorisations may be held at the same time.

3.   The status of authorised economic operator shall, subject to Articles 14 and 15, be recognised by the customs authorities in all Member States, without prejudice to customs controls.

4.   Customs authorities shall, on the basis of the recognition of the status of authorised economic operator and provided that the requirements related to a specific type of simplification provided for in the customs legislation are fulfilled, authorise the operator to benefit from that simplification.

5.   The status of authorised economic operator may be suspended or revoked in accordance with the conditions laid down pursuant to Article 15(1)(g).

6.   The authorised economic operator shall notify the customs authorities of all factors arising after that status was granted which may influence its continuation or content.

Article 14

Granting of status

The criteria for the granting of the status of authorised economic operator shall be the following:

| (a) | a record of compliance with customs and tax requirements; |
| --- | --- |

(a)

a record of compliance with customs and tax requirements;

| (b) | a satisfactory system of managing commercial and, where appropriate, transport records, which allows appropriate customs controls; |
| --- | --- |

(b)

a satisfactory system of managing commercial and, where appropriate, transport records, which allows appropriate customs controls;

| (c) | proven solvency; |
| --- | --- |

(c)

proven solvency;

| (d) | pursuant to Article 13(2), in cases where an authorised economic operator wishes to take advantage of the simplifications provided for in accordance with the customs legislation, practical standards of competence or professional qualifications directly related to the activity carried out; |
| --- | --- |

(d)

pursuant to Article 13(2), in cases where an authorised economic operator wishes to take advantage of the simplifications provided for in accordance with the customs legislation, practical standards of competence or professional qualifications directly related to the activity carried out;

| (e) | pursuant to Article 13(2), in cases where an authorised economic operator wishes to take advantage of facilitations with regard to customs controls relating to security and safety, appropriate security and safety standards. |
| --- | --- |

(e)

pursuant to Article 13(2), in cases where an authorised economic operator wishes to take advantage of facilitations with regard to customs controls relating to security and safety, appropriate security and safety standards.

Article 15

Implementing measures

1.   The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down rules in respect of the following:

| (a) | the granting of the status of authorised economic operator; |
| --- | --- |

(a)

the granting of the status of authorised economic operator;

| (b) | the cases in which review of the status of authorised economic operator is to be carried out; |
| --- | --- |

(b)

the cases in which review of the status of authorised economic operator is to be carried out;

| (c) | the granting of authorisations for the use of simplifications by authorised economic operators; |
| --- | --- |

(c)

the granting of authorisations for the use of simplifications by authorised economic operators;

| (d) | identification of the customs authority competent for the granting of such status and authorisations; |
| --- | --- |

(d)

identification of the customs authority competent for the granting of such status and authorisations;

| (e) | the type and extent of facilitations that may be granted to authorised economic operators in respect of customs controls relating to security and safety; |
| --- | --- |

(e)

the type and extent of facilitations that may be granted to authorised economic operators in respect of customs controls relating to security and safety;

| (f) | consultation with and provision of information to other customs authorities; |
| --- | --- |

(f)

consultation with and provision of information to other customs authorities;

| (g) | the conditions under which the status of authorised economic operator may be suspended or revoked; |
| --- | --- |

(g)

the conditions under which the status of authorised economic operator may be suspended or revoked;

| (h) | the conditions under which the requirement of being established in the customs territory of the Community may be waived for specific categories of authorised economic operators, taking into account, in particular, international agreements, |
| --- | --- |

(h)

the conditions under which the requirement of being established in the customs territory of the Community may be waived for specific categories of authorised economic operators, taking into account, in particular, international agreements,

shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).

2.   Those measures shall take account of the following:

| (a) | the rules adopted pursuant to Article 25(3); |
| --- | --- |

(a)

the rules adopted pursuant to Article 25(3);

| (b) | professional involvement in activities covered by customs legislation; |
| --- | --- |

(b)

professional involvement in activities covered by customs legislation;

| (c) | practical standards of competence or professional qualifications directly related to the activity carried out; |
| --- | --- |

(c)

practical standards of competence or professional qualifications directly related to the activity carried out;

| (d) | the economic operator as the holder of any internationally recognised certificate issued on the basis of relevant international conventions. |
| --- | --- |

(d)

the economic operator as the holder of any internationally recognised certificate issued on the basis of relevant international conventions.

Section 4

Decisions relating to the application of customs legislation

Article 16

General provisions

1.   Where a person requests that the customs authorities take a decision relating to the application of customs legislation, that person shall supply all the information required by those authorities in order for them to be able to take that decision.

A decision may also be requested by, and taken with regard to, several persons, in accordance with the conditions laid down in the customs legislation.

2.   Except where otherwise provided for in the customs legislation, a decision as referred to in paragraph 1 shall be taken, and the applicant notified, without delay, and at the latest within four months of the date on which all the information required by the customs authorities in order for them to be able to take that decision is received by those authorities.

However, where the customs authorities are unable to comply with those time limits, they shall inform the applicant of that fact before the expiry of those time limits, stating the reasons and indicating the further period of time which they consider necessary in order to give a decision on the request.

3.   Except where otherwise specified in the decision or in the customs legislation, the decision shall take effect from the date on which the applicant receives the decision, or is deemed to have received it. Except in the cases provided for in Article 24(2), decisions adopted shall be enforceable by the customs authorities from that date.

4.   Before taking a decision which would adversely affect the person or persons to whom it is addressed, the customs authorities shall communicate the grounds on which they intend to base their decision to the person or persons concerned, who shall be given the opportunity to express their point of view within a period prescribed from the date on which the communication was made.

Following the expiry of that period, the person concerned shall be notified, in the appropriate form, of the decision, which shall set out the grounds on which it is based. The decision shall refer to the right of appeal provided for in Article 23.

5.   The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down the following:

| (a) | the cases in which and conditions under which the first subparagraph of paragraph 4 shall not apply; |
| --- | --- |

(a)

the cases in which and conditions under which the first subparagraph of paragraph 4 shall not apply;

| (b) | the period referred to in the first subparagraph of paragraph 4, |
| --- | --- |

(b)

the period referred to in the first subparagraph of paragraph 4,

shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).

6.   Without prejudice to provisions laid down in other fields which specify the cases in which, and the conditions under which, decisions are invalid or become null and void, the customs authorities who issued a decision may at any time annul, amend or revoke it where it does not conform with the customs legislation.

7.   Except when a customs authority acts as a judicial authority, the provisions of paragraphs 3, 4 and 6 of this Article and of Articles 17, 18 and 19 shall also apply to decisions taken by the customs authorities without prior request from the person concerned and, in particular, to the notification of a customs debt as provided for in Article 67(3).

Article 17

Community-wide validity of decisions

Except where otherwise requested or specified, decisions taken by the customs authorities which are based upon or related to the application of customs legislation shall be valid throughout the customs territory of the Community.

Article 18

Annulment of favourable decisions

1.   The customs authorities shall annul a decision favourable to the person to whom it is addressed if all the following conditions are satisfied:

| (a) | the decision was issued on the basis of incorrect or incomplete information; |
| --- | --- |

(a)

the decision was issued on the basis of incorrect or incomplete information;

| (b) | the applicant knew or ought reasonably to have known that the information was incorrect or incomplete; |
| --- | --- |

(b)

the applicant knew or ought reasonably to have known that the information was incorrect or incomplete;

| (c) | if the information had been correct and complete, the decision would have been different. |
| --- | --- |

(c)

if the information had been correct and complete, the decision would have been different.

2.   The person to whom the decision was addressed shall be notified of its annulment.

3.   Annulment shall take effect from the date on which the initial decision took effect, unless otherwise specified in the decision in accordance with the customs legislation.

4.   The Commission may, in accordance with the management procedure referred to in Article 184(3), adopt measures for the implementation of this Article, in particular in respect of decisions addressed to several persons.

Article 19

Revocation and amendment of favourable decisions

1.   A favourable decision shall be revoked or amended where, in cases other than those referred to in Article 18, one or more of the conditions laid down for its issue were not or are no longer fulfilled.

2.   Except where otherwise specified in the customs legislation, a favourable decision addressed to several persons may be revoked only in respect of a person who fails to fulfil an obligation imposed under that decision.

3.   The person to whom the decision was addressed shall be notified of its revocation or amendment.

4.   Article 16(3) shall apply to the revocation or amendment of the decision.

However, in exceptional cases where the legitimate interests of the person to whom the decision was addressed so require, the customs authorities may defer the date on which revocation or amendment takes effect.

5.   The Commission may, in accordance with the management procedure referred to in Article 184(3), adopt measures for the implementation of this Article, in particular in respect of decisions addressed to several persons.

Article 20

Decisions relating to binding information

1.   The customs authorities shall, on formal request, issue decisions relating to binding tariff information, hereinafter referred to as ‘BTI decisions’, or decisions relating to binding origin information, hereinafter referred to as ‘BOI decisions’.

Such a request shall be refused in any of the following circumstances:

| (a) | where the application is made, or has already been made, at the same or another customs office, by or on behalf of the holder of a decision in respect of the same goods and, for BOI decisions, under the same circumstances determining the acquisition of origin; |
| --- | --- |

(a)

where the application is made, or has already been made, at the same or another customs office, by or on behalf of the holder of a decision in respect of the same goods and, for BOI decisions, under the same circumstances determining the acquisition of origin;

| (b) | where the application does not relate to any intended use of the BTI or BOI decision or any intended use of a customs procedure. |
| --- | --- |

(b)

where the application does not relate to any intended use of the BTI or BOI decision or any intended use of a customs procedure.

2.   BTI or BOI decisions shall be binding only in respect of the tariff classification or determination of the origin of goods.

Those decisions shall be binding on the customs authorities, as against the holder of the decision, only in respect of goods for which customs formalities are completed after the date on which the decision takes effect.

The decisions shall be binding on the holder of the decision, as against the customs authorities, only with effect from the date on which he receives, or is deemed to have received, notification of the decision.

3.   BTI or BOI decisions shall be valid for a period of three years from the date on which the decision takes effect.

4.   For the application of a BTI or BOI decision in the context of a particular customs procedure, the holder of the decision must be able to prove that:

| (a) | in the case of a BTI decision, the goods declared correspond in every respect to those described in the decision; |
| --- | --- |

(a)

in the case of a BTI decision, the goods declared correspond in every respect to those described in the decision;

| (b) | in the case of a BOI decision, the goods in question and the circumstances determining the acquisition of origin correspond in every respect to the goods and the circumstances described in the decision. |
| --- | --- |

(b)

in the case of a BOI decision, the goods in question and the circumstances determining the acquisition of origin correspond in every respect to the goods and the circumstances described in the decision.

5.   By way of derogation from Article 16(6) and Article 18, BTI or BOI decisions shall be annulled where they are based on inaccurate or incomplete information from the applicants.

6.   BTI or BOI decisions shall be revoked in accordance with Article 16(6) and Article 19.

They may not be amended.

7.   The Commission shall, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures for the implementation of paragraphs 1 to 5 of this Article.

8.   Without prejudice to Article 19, the measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down

| (a) | the conditions under which, and the moment when, the BTI or BOI decision ceases to be valid; |
| --- | --- |

(a)

the conditions under which, and the moment when, the BTI or BOI decision ceases to be valid;

| (b) | the conditions under which, and the period of time for which, a decision as referred to in point (a) may still be used in respect of binding contracts based upon the decision and concluded before the expiry of its validity; |
| --- | --- |

(b)

the conditions under which, and the period of time for which, a decision as referred to in point (a) may still be used in respect of binding contracts based upon the decision and concluded before the expiry of its validity;

| (c) | the conditions under which the Commission may issue decisions requesting Member States to revoke or amend a decision relating to binding information and giving different binding information compared with other decisions on the same subject, |
| --- | --- |

(c)

the conditions under which the Commission may issue decisions requesting Member States to revoke or amend a decision relating to binding information and giving different binding information compared with other decisions on the same subject,

shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).

9.   The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down the conditions under which other decisions relating to binding information are to be issued shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).

Section 5

Penalties

Article 21

Application of penalties

1.   Each Member State shall provide for penalties for failure to comply with Community customs legislation. Such penalties shall be effective, proportionate and dissuasive.

2.   Where administrative penalties are applied, they may take, inter alia, one of the following forms, or both:

| (a) | a pecuniary charge by the customs authorities, including, where appropriate, a settlement applied in place of and in lieu of a criminal penalty; |
| --- | --- |

(a)

a pecuniary charge by the customs authorities, including, where appropriate, a settlement applied in place of and in lieu of a criminal penalty;

| (b) | the revocation, suspension or amendment of any authorisation held by the person concerned. |
| --- | --- |

(b)

the revocation, suspension or amendment of any authorisation held by the person concerned.

3.   Member States shall notify the Commission, within six months from the date of application of this Article, as determined in accordance with Article 188(2), of the national provisions in force as envisaged in paragraph 1 and shall notify it without delay of any subsequent amendment affecting them.

Section 6

Appeals

Article 22

Decisions taken by a judicial authority

Articles 23 and 24 shall not apply to appeals lodged with a view to the annulment, revocation or amendment of a decision relating to the application of customs legislation taken by a judicial authority, or by customs authorities acting as judicial authorities.

Article 23

Right of appeal

1.   Any person shall have the right to appeal against any decision taken by the customs authorities relating to the application of customs legislation which concerns him directly and individually.

Any person who has applied to the customs authorities for a decision and has not obtained a decision on that request within the time limits referred to in Article 16(2) shall also be entitled to exercise the right of appeal.

2.   The right of appeal may be exercised in at least two steps:

| (a) | initially, before the customs authorities or a judicial authority or other body designated for that purpose by the Member States; |
| --- | --- |

(a)

initially, before the customs authorities or a judicial authority or other body designated for that purpose by the Member States;

| (b) | subsequently, before a higher independent body, which may be a judicial authority or an equivalent specialised body, according to the provisions in force in the Member States. |
| --- | --- |

(b)

subsequently, before a higher independent body, which may be a judicial authority or an equivalent specialised body, according to the provisions in force in the Member States.

3.   The appeal must be lodged in the Member State where the decision has been taken or applied for.

4.   Member States shall ensure that the appeals procedure enables the prompt confirmation or correction of decisions taken by the customs authorities.

Article 24

Suspension of implementation

1.   The submission of an appeal shall not cause implementation of the disputed decision to be suspended.

2.   The customs authorities shall, however, suspend implementation of such a decision in whole or in part where they have good reason to believe that the disputed decision is inconsistent with customs legislation or that irreparable damage is to be feared for the person concerned.

3.   In the cases referred to in paragraph 2, where the disputed decision has the effect of causing import duties or export duties to be payable, suspension of that decision shall be conditional upon the provision of a guarantee, unless it is established, on the basis of a documented assessment, that such a guarantee would be likely to cause the debtor serious economic or social difficulties.

The Commission may, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures for the implementation of the first subparagraph of this paragraph.

Section 7

Control of goods

Article 25

Customs controls

1.   The customs authorities may carry out all the customs controls they deem necessary.

Customs controls may in particular consist of examining goods, taking samples, verifying declaration data and the existence and authenticity of documents, examining the accounts of economic operators and other records, inspecting means of transport, inspecting luggage and other goods carried by or on persons and carrying out official enquiries and other similar acts.

2.   Customs controls, other than random checks, shall primarily be based on risk analysis using electronic data-processing techniques, with the purpose of identifying and evaluating the risks and developing the necessary counter-measures, on the basis of criteria developed at national, Community and, where available, international level.

Member States, in cooperation with the Commission, shall develop, maintain and employ a common risk management framework, based upon the exchange of risk information and analysis between customs administrations and establishing, inter alia, common risk evaluation criteria, control measures and priority control areas.

Controls based upon such information and criteria shall be carried out without prejudice to other controls carried out in accordance with paragraphs 1 and 2 or with other provisions in force.

3.   The Commission, without prejudice to paragraph 2 of this Article, shall, in accordance with the regulatory procedure referred to in Article 184(2), adopt implementing measures laying down the following:

| (a) | common risk management framework; |
| --- | --- |

(a)

common risk management framework;

| (b) | common criteria and priority control areas; |
| --- | --- |

(b)

common criteria and priority control areas;

| (c) | the risk information and analysis to be exchanged between customs administrations. |
| --- | --- |

(c)

the risk information and analysis to be exchanged between customs administrations.

Article 26

Cooperation between authorities

1.   Where, in respect of the same goods, controls other than customs controls are to be performed by competent authorities other than the customs authorities, customs authorities shall, in close cooperation with those other authorities, endeavour to have those controls performed, wherever possible, at the same time and place as customs controls (one-stop-shop), with customs authorities having the coordinating role in achieving this.

2.   In the framework of the controls referred to in this Section, customs and other competent authorities may, where necessary for the purposes of minimising risk and combating fraud, exchange with each other and with the Commission data received in the context of the entry, exit, transit, transfer, storage and end-use of goods, including postal traffic, moved between the customs territory of the Community and other territories, the presence and movement within the customs territory of non-Community goods and goods placed under the end-use procedure, and the results of any control. Customs authorities and the Commission may also exchange such data with each other for the purpose of ensuring a uniform application of Community customs legislation.

Article 27

Post-release control

The customs authorities may, after releasing the goods and in order to ascertain the accuracy of the particulars contained in the summary or customs declaration, inspect any documents and data relating to the operations in respect of the goods in question or to prior or subsequent commercial operations involving those goods. Those authorities may also examine such goods and/or take samples where it is still possible for them to do so.

Such inspections may be carried out at the premises of the holder of the goods or his representative, of any other person directly or indirectly involved in those operations in a business capacity or of any other person in possession of those documents and data for business purposes.

Article 28

Intra-Community flights and sea crossings

1.   Customs controls or formalities shall be carried out in respect of the cabin and hold baggage of persons either taking an intra-Community flight, or making an intra-Community sea crossing, only where the customs legislation provides for such controls or formalities.

2.   Paragraph 1 shall apply without prejudice to either of the following:

| (a) | security and safety checks; |
| --- | --- |

(a)

security and safety checks;

| (b) | checks linked to prohibitions or restrictions. |
| --- | --- |

(b)

checks linked to prohibitions or restrictions.

3.   The Commission shall, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures for the implementation of this Article, laying down the cases in which and the conditions under which customs controls and formalities may be applied to the following:

| (a) | the cabin and hold baggage of the following:






  (i) | persons taking a flight in an aircraft which comes from a non-Community airport and which, after a stopover at a Community airport, continues to another Community airport; |
| --- | --- | --- |

(a)

the cabin and hold baggage of the following:

(i)

persons taking a flight in an aircraft which comes from a non-Community airport and which, after a stopover at a Community airport, continues to another Community airport;

| (ii) | persons taking a flight in an aircraft which stops over at a Community airport before continuing to a non-Community airport; |
| --- | --- |

(ii)

persons taking a flight in an aircraft which stops over at a Community airport before continuing to a non-Community airport;

| (iii) | persons using a maritime service provided by the same vessel and comprising successive legs departing from, calling at or terminating in a non-Community port; |
| --- | --- |

(iii)

persons using a maritime service provided by the same vessel and comprising successive legs departing from, calling at or terminating in a non-Community port;

| (iv) | persons on board pleasure craft and tourist or business aircraft; |
| --- | --- |

(iv)

persons on board pleasure craft and tourist or business aircraft;

| (b) | cabin and hold baggage:






  (i) | arriving at a Community airport on board an aircraft coming from a non-Community airport and transferred at that Community airport to another aircraft proceeding on an intra-Community flight; |
| --- | --- | --- |

(b)

cabin and hold baggage:

(i)

arriving at a Community airport on board an aircraft coming from a non-Community airport and transferred at that Community airport to another aircraft proceeding on an intra-Community flight;

| (ii) | loaded at a Community airport onto an aircraft proceeding on an intra-Community flight for transfer at another Community airport to an aircraft whose destination is a non-Community airport. |
| --- | --- |

(ii)

loaded at a Community airport onto an aircraft proceeding on an intra-Community flight for transfer at another Community airport to an aircraft whose destination is a non-Community airport.

Section 8

Keeping of documents and other information; charges and costs

Article 29

Keeping of documents and other information

1.   The person concerned shall, for the purposes of customs controls, keep the documents and information referred to in Article 9(1) for at least three calendar years, by any means accessible by and acceptable to the customs authorities.

In the case of goods released for free circulation in circumstances other than those referred to in the third subparagraph, or goods declared for export, that period shall run from the end of the year in which the customs declarations for release for free circulation or export are accepted.

In the case of goods released for free circulation duty-free or at a reduced rate of import duty on account of their end-use, that period shall run from the end of the year in which they cease to be subject to customs supervision.

In the case of goods placed under another customs procedure, that period shall run from the end of the year in which the customs procedure concerned has ended.

2.   Without prejudice to Article 68(4), where a customs control in respect of a customs debt shows that the relevant entry in the accounts has to be corrected and the person concerned has been notified of this, the documents and information shall be kept for three years beyond the time limit provided for in paragraph 1 of this Article.

Where an appeal has been lodged or where court proceedings have begun, the documents and information must be kept for the period provided for in paragraph 1 of this Article or until the appeals procedure or court proceedings are terminated, whichever is the later.

Article 30

Charges and costs

1.   Customs authorities shall not impose charges for the performance of customs controls or any other application of the customs legislation during the official opening hours of their competent customs offices.

However, the customs authorities may impose charges or recover costs where specific services are rendered, in particular the following:

| (a) | attendance, where requested, by customs staff outside official office hours or at premises other than customs premises; |
| --- | --- |

(a)

attendance, where requested, by customs staff outside official office hours or at premises other than customs premises;

| (b) | analyses or expert reports on goods and postal fees for the return of goods to an applicant, particularly in respect of decisions taken pursuant to Article 20 or the provision of information in accordance with Article 8(1); |
| --- | --- |

(b)

analyses or expert reports on goods and postal fees for the return of goods to an applicant, particularly in respect of decisions taken pursuant to Article 20 or the provision of information in accordance with Article 8(1);

| (c) | the examination or sampling of goods for verification purposes, or the destruction of goods, where costs other than the cost of using customs staff are involved; |
| --- | --- |

(c)

the examination or sampling of goods for verification purposes, or the destruction of goods, where costs other than the cost of using customs staff are involved;

| (d) | exceptional control measures, where these are necessary due to the nature of the goods or to potential risk. |
| --- | --- |

(d)

exceptional control measures, where these are necessary due to the nature of the goods or to potential risk.

2.   The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down measures for the implementation of the second subparagraph of paragraph 1, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).

CHAPTER 3

Currency conversion and time limits

Article 31

Currency conversion

1.   The competent authorities shall publish, and/or make available on the Internet, the rate of exchange applicable where the conversion of currency is necessary for one of the following reasons:

| (a) | because factors used to determine the customs value of goods are expressed in a currency other than that of the Member State where the customs value is determined; |
| --- | --- |

(a)

because factors used to determine the customs value of goods are expressed in a currency other than that of the Member State where the customs value is determined;

| (b) | because the value of the euro is required in national currencies for the purposes of determining the tariff classification of goods and the amount of import and export duty, including value thresholds in the Community Customs Tariff. |
| --- | --- |

(b)

because the value of the euro is required in national currencies for the purposes of determining the tariff classification of goods and the amount of import and export duty, including value thresholds in the Community Customs Tariff.

2.   Where the conversion of currency is necessary for reasons other than those referred to in paragraph 1, the value of the euro in national currencies to be applied within the framework of the customs legislation shall be fixed at least once a year.

3.   The Commission shall, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures for the implementation of this Article.

Article 32

Time limits

1.   Where a period, date or time limit is laid down in the customs legislation, such period shall not be extended or reduced and such date or time limit shall not be deferred or brought forward unless specific provision is made in the provisions concerned.

2.   The rules applicable to periods, dates and time limits set out in Regulation (EEC, Euratom) No 1182/71 of the Council of 3 June 1971 determining the rules applicable to periods, dates and time limits (10) shall apply, except where otherwise specifically provided for in Community customs legislation.

TITLE II

FACTORS ON THE BASIS OF WHICH IMPORT OR EXPORT DUTIES AND OTHER MEASURES IN RESPECT OF TRADE IN GOODS ARE APPLIED

CHAPTER 1

Common Customs Tariff and tariff classification of goods

Article 33

Common Customs Tariff

1.   Import and export duties due shall be based on the Common Customs Tariff.

Other measures prescribed by Community provisions governing specific fields relating to trade in goods shall, where appropriate, be applied in accordance with the tariff classification of those goods.

2.   The Common Customs Tariff shall comprise the following:

| (a) | the Combined Nomenclature of goods as laid down in Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (11); |
| --- | --- |

(a)

the Combined Nomenclature of goods as laid down in Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (11);

| (b) | any other nomenclature which is wholly or partly based on the Combined Nomenclature or which provides for further subdivisions to it, and which is established by Community provisions governing specific fields with a view to the application of tariff measures relating to trade in goods; |
| --- | --- |

(b)

any other nomenclature which is wholly or partly based on the Combined Nomenclature or which provides for further subdivisions to it, and which is established by Community provisions governing specific fields with a view to the application of tariff measures relating to trade in goods;

| (c) | the conventional or normal autonomous customs duties applicable to goods covered by the Combined Nomenclature; |
| --- | --- |

(c)

the conventional or normal autonomous customs duties applicable to goods covered by the Combined Nomenclature;

| (d) | the preferential tariff measures contained in agreements which the Community has concluded with certain countries or territories outside the customs territory of the Community or groups of such countries or territories; |
| --- | --- |

(d)

the preferential tariff measures contained in agreements which the Community has concluded with certain countries or territories outside the customs territory of the Community or groups of such countries or territories;

| (e) | preferential tariff measures adopted unilaterally by the Community in respect of certain countries or territories outside the customs territory of the Community or groups of such countries or territories; |
| --- | --- |

(e)

preferential tariff measures adopted unilaterally by the Community in respect of certain countries or territories outside the customs territory of the Community or groups of such countries or territories;

| (f) | autonomous measures providing for a reduction in or exemption from customs duties on certain goods; |
| --- | --- |

(f)

autonomous measures providing for a reduction in or exemption from customs duties on certain goods;

| (g) | favourable tariff treatment specified for certain goods, by reason of their nature or end-use, in the framework of measures referred to under points (c) to (f) or (h); |
| --- | --- |

(g)

favourable tariff treatment specified for certain goods, by reason of their nature or end-use, in the framework of measures referred to under points (c) to (f) or (h);

| (h) | other tariff measures provided for by agricultural or commercial or other Community legislation. |
| --- | --- |

(h)

other tariff measures provided for by agricultural or commercial or other Community legislation.

3.   Where the goods concerned fulfil the conditions included in the measures laid down in points (d) to (g) of paragraph 2, the measures referred to in those provisions shall apply, at the request of the declarant, instead of those provided for in point (c) of that paragraph. Such application may be made retrospectively, provided that the time limits and conditions laid down in the relevant measure or in the Code are complied with.

4.   Where application of the measures referred to in points (d) to (g) of paragraph 2, or the exemption from measures referred to in point (h) thereof, is restricted to a certain volume of imports or exports, such application or exemption shall, in the case of tariff quotas, cease as soon as the specified volume of imports or exports is reached.

In the case of tariff ceilings such application shall cease by virtue of a legal act of the Community.

5.   The Commission shall, in accordance with the management procedure referred to in Article 184(3), adopt measures for the implementation of paragraphs 1 and 4 of this Article.

Article 34

Tariff classification of goods

1.   For the application of the Common Customs Tariff, ‘tariff classification’ of goods shall consist in the determination of one of the subheadings or further subdivisions of the Combined Nomenclature under which those goods are to be classified.

2.   For the application of non-tariff measures, ‘tariff classification’ of goods shall consist in the determination of one of the subheadings or further subdivisions of the Combined Nomenclature, or of any other nomenclature which is established by Community provisions and which is wholly or partly based on the Combined Nomenclature or which provides for further subdivisions to it, under which those goods are to be classified.

3.   The subheading or further subdivision determined in accordance with paragraphs 1 and 2 shall be used for the purpose of applying the measures linked to that subheading.

CHAPTER 2

Origin of goods

Section 1

Non-preferential origin

Article 35

Scope

Articles 36, 37 and 38 lay down rules for the determination of the non-preferential origin of goods for the purposes of applying the following:

| (a) | the Common Customs Tariff with the exception of the measures referred to in Article 33(2)(d) and (e); |
| --- | --- |

(a)

the Common Customs Tariff with the exception of the measures referred to in Article 33(2)(d) and (e);

| (b) | measures, other than tariff measures, established by Community provisions governing specific fields relating to trade in goods; |
| --- | --- |

(b)

measures, other than tariff measures, established by Community provisions governing specific fields relating to trade in goods;

| (c) | other Community measures relating to the origin of goods. |
| --- | --- |

(c)

other Community measures relating to the origin of goods.

Article 36

Acquisition of origin

1.   Goods wholly obtained in a single country or territory shall be regarded as having their origin in that country or territory.

2.   Goods the production of which involved more than one country or territory shall be deemed to originate in the country or territory where they underwent their last substantial transformation.

Article 37

Proof of origin

1.   Where an origin has been indicated in the customs declaration pursuant to customs legislation, the customs authorities may require the declarant to prove the origin of the goods.

2.   Where proof of origin of goods is provided pursuant to customs legislation or other Community legislation governing specific fields, the customs authorities may, in the event of reasonable doubt, require any additional evidence needed in order to ensure that the indication of origin does comply with the rules laid down by the relevant Community legislation.

3.   A document proving origin may be issued in the Community where the exigencies of trade so require.

Article 38

Implementing measures

The Commission shall, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures for the implementation of Articles 36 and 37.

Section 2

Preferential origin

Article 39

Preferential origin of goods

1.   In order to benefit from the measures referred to in points (d) or (e) of Article 33(2) or from non-tariff preferential measures, goods shall comply with the rules on preferential origin referred to in paragraphs 2 to 5 of this Article.

2.   In the case of goods benefiting from preferential measures contained in agreements which the Community has concluded with certain countries or territories outside the customs territory of the Community or with groups of such countries or territories, the rules on preferential origin shall be laid down in those agreements.

3.   In the case of goods benefiting from preferential measures adopted unilaterally by the Community in respect of certain countries or territories outside the customs territory of the Community or groups of such countries or territories, other than those referred to in paragraph 5, the Commission shall, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures laying down the rules on preferential origin.

4.   In the case of goods benefiting from preferential measures applicable in trade between the customs territory of the Community and Ceuta and Melilla, as contained in Protocol 2 to the 1985 Act of Accession, the rules on preferential origin shall be adopted in accordance with Article 9 of that Protocol.

5.   In the case of goods benefiting from preferential measures contained in preferential arrangements in favour of the overseas countries and territories associated with the Community, the rules on preferential origin shall be adopted in accordance with Article 187 of the Treaty.

6.   The Commission shall, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures necessary for the implementation of the rules referred to in paragraphs 2 to 5 of this Article.

CHAPTER 3

Value of goods for customs purposes

Article 40

Scope

The customs value of goods, for the purposes of applying the Common Customs Tariff and non-tariff measures laid down by Community provisions governing specific fields relating to trade in goods, shall be determined in accordance with Articles 41 to 43.

Article 41

Method of customs valuation based on the transaction value

1.   The primary basis for the customs value of goods shall be the transaction value, that is the price actually paid or payable for the goods when sold for export to the customs territory of the Community, adjusted, where necessary, in accordance with measures adopted pursuant to Article 43.

2.   The price actually paid or payable is the total payment made or to be made by the buyer to the seller or by the buyer to a third party for the benefit of the seller for the imported goods and includes all payments made or to be made as a condition of sale of the imported goods.

3.   The transaction value shall apply provided that the following conditions are satisfied:

| (a) | there are no restrictions as to the disposal or use of the goods by the buyer, other than any of the following:






  (i) | restrictions imposed or required by a law or by the public authorities in the Community; |
| --- | --- | --- |

(a)

there are no restrictions as to the disposal or use of the goods by the buyer, other than any of the following:

(i)

restrictions imposed or required by a law or by the public authorities in the Community;

| (ii) | limitations of the geographical area in which the goods may be resold; |
| --- | --- |

(ii)

limitations of the geographical area in which the goods may be resold;

| (iii) | restrictions which do not substantially affect the customs value of the goods; |
| --- | --- |

(iii)

restrictions which do not substantially affect the customs value of the goods;

| (b) | the sale or price is not subject to some condition or consideration for which a value cannot be determined with respect to the goods being valued; |
| --- | --- |

(b)

the sale or price is not subject to some condition or consideration for which a value cannot be determined with respect to the goods being valued;

| (c) | no part of the proceeds of any subsequent resale, disposal or use of the goods by the buyer will accrue directly or indirectly to the seller, unless an appropriate adjustment can be made in accordance with measures adopted pursuant to Article 43; |
| --- | --- |

(c)

no part of the proceeds of any subsequent resale, disposal or use of the goods by the buyer will accrue directly or indirectly to the seller, unless an appropriate adjustment can be made in accordance with measures adopted pursuant to Article 43;

| (d) | the buyer and seller are not related or the relationship did not influence the price. |
| --- | --- |

(d)

the buyer and seller are not related or the relationship did not influence the price.

Article 42

Secondary methods of customs valuation

1.   Where the customs value of goods cannot be determined under Article 41, it shall be determined by proceeding sequentially from point (a) to paragraph 2(d) of this Article, until the first point under which the customs value of goods can be determined.

The order of application of points (c) and (d) shall be reversed if the declarant so requests.

2.   The customs value, pursuant to paragraph 1, shall be:

| (a) | the transaction value of identical goods sold for export to the customs territory of the Community and exported at or about the same time as the goods being valued; |
| --- | --- |

(a)

the transaction value of identical goods sold for export to the customs territory of the Community and exported at or about the same time as the goods being valued;

| (b) | the transaction value of similar goods sold for export to the customs territory of the Community and exported at or about the same time as the goods being valued; |
| --- | --- |

(b)

the transaction value of similar goods sold for export to the customs territory of the Community and exported at or about the same time as the goods being valued;

| (c) | the value based on the unit price at which the imported goods, or identical or similar imported goods, are sold within the customs territory of the Community in the greatest aggregate quantity to persons not related to the sellers; |
| --- | --- |

(c)

the value based on the unit price at which the imported goods, or identical or similar imported goods, are sold within the customs territory of the Community in the greatest aggregate quantity to persons not related to the sellers;

| (d) | the computed value. |
| --- | --- |

(d)

the computed value.

3.   Where the customs value cannot be determined under paragraph 1, it shall be determined, on the basis of data available in the customs territory on the Community, using reasonable means consistent with the principles and general provisions of the following:

| (a) | the agreement on implementation of Article VII of the General Agreement on Tariffs and Trade; |
| --- | --- |

(a)

the agreement on implementation of Article VII of the General Agreement on Tariffs and Trade;

| (b) | Article VII of General Agreement on Tariffs and Trade; |
| --- | --- |

(b)

Article VII of General Agreement on Tariffs and Trade;

| (c) | this chapter. |
| --- | --- |

(c)

this chapter.

Article 43

Implementing measures

The Commission shall, in accordance with the regulatory procedure referred to in Article 184(2), adopt the measures laying down the following:

| (a) | the elements which, for the purposes of determining the customs value, must be added to the price actually paid or payable, or which may be excluded; |
| --- | --- |

(a)

the elements which, for the purposes of determining the customs value, must be added to the price actually paid or payable, or which may be excluded;

| (b) | elements which are to be used to determine the computed value; |
| --- | --- |

(b)

elements which are to be used to determine the computed value;

| (c) | the method of determination of the customs value in specific cases, and with regard to goods for which a customs debt is incurred after the use of a special procedure; |
| --- | --- |

(c)

the method of determination of the customs value in specific cases, and with regard to goods for which a customs debt is incurred after the use of a special procedure;

| (d) | any further conditions, provisions and rules necessary for the application of Articles 41 and 42. |
| --- | --- |

(d)

any further conditions, provisions and rules necessary for the application of Articles 41 and 42.

TITLE III

CUSTOMS DEBT AND GUARANTEES

CHAPTER 1

Incurrence of a customs debt

Section 1

Customs debt on importation

Article 44

Release for free circulation and temporary admission

1.   A customs debt on importation shall be incurred through the placing of non-Community goods liable to import duties under either of the following customs procedures:

| (a) | release for free circulation, including under the end-use provisions; |
| --- | --- |

(a)

release for free circulation, including under the end-use provisions;

| (b) | temporary admission with partial relief from import duties. |
| --- | --- |

(b)

temporary admission with partial relief from import duties.

2.   A customs debt shall be incurred at the time of acceptance of the customs declaration.

3.   The declarant shall be the debtor. In the event of indirect representation, the person on whose behalf the customs declaration is made shall also be a debtor.

Where a customs declaration in respect of one of the procedures referred to in paragraph 1 is drawn up on the basis of information which leads to all or part of the import duties not being collected, the person who provided the information required to draw up the declaration and who knew, or who ought reasonably to have known, that such information was false shall also be a debtor.

Article 45

Special provisions relating to non-originating goods

1.   Where a prohibition of drawback of, or exemption from, import duties applies to non-originating goods used in the manufacture of products for which a proof of origin is issued or made out in the framework of a preferential arrangement between the Community and certain countries or territories outside the customs territory of the Community or groups of such countries or territories, a customs debt on importation shall be incurred in respect of those non-originating goods, through the acceptance of the re-export notification relating to the products in question.

2.   Where a customs debt is incurred pursuant to paragraph 1, the amount of import duty corresponding to that debt shall be determined under the same conditions as in the case of a customs debt resulting from the acceptance, on the same date, of the customs declaration for release for free circulation of the non-originating goods used in the manufacture of the products in question for the purpose of ending the inward-processing procedure.

3.   Article 44(2) and (3) shall apply mutatis mutandis. However, in the case of non-Community goods as referred to in Article 179, the person who lodges the re-export notification shall be the debtor. In the event of indirect representation, the person on whose behalf the notification is lodged shall also be a debtor.

Article 46

Customs debt incurred through non-compliance

1.   For goods liable to import duties, a customs debt on importation shall be incurred through non-compliance with any of the following:

| (a) | one of the obligations laid down in customs legislation concerning the introduction of non-Community goods into the customs territory of the Community, their removal from customs supervision, or the movement, processing, storage, temporary admission or disposal of such goods within that territory; |
| --- | --- |

(a)

one of the obligations laid down in customs legislation concerning the introduction of non-Community goods into the customs territory of the Community, their removal from customs supervision, or the movement, processing, storage, temporary admission or disposal of such goods within that territory;

| (b) | one of the obligations laid down in customs legislation concerning the end-use of goods within the customs territory of the Community; |
| --- | --- |

(b)

one of the obligations laid down in customs legislation concerning the end-use of goods within the customs territory of the Community;

| (c) | a condition governing the placing of non-Community goods under a customs procedure or the granting, by virtue of the end-use of the goods, of duty exemption or a reduced rate of import duty. |
| --- | --- |

(c)

a condition governing the placing of non-Community goods under a customs procedure or the granting, by virtue of the end-use of the goods, of duty exemption or a reduced rate of import duty.

2.   The time at which the customs debt is incurred shall be either of the following:

| (a) | the moment when the obligation the non-fulfilment of which gives rise to the customs debt is not met or ceases to be met; |
| --- | --- |

(a)

the moment when the obligation the non-fulfilment of which gives rise to the customs debt is not met or ceases to be met;

| (b) | the moment when a customs declaration is accepted for the placing of goods under a customs procedure where it is established subsequently that a condition governing the placing of the goods under that procedure or the granting of a duty exemption or a reduced rate of import duty by virtue of the end-use of the goods was not in fact fulfilled. |
| --- | --- |

(b)

the moment when a customs declaration is accepted for the placing of goods under a customs procedure where it is established subsequently that a condition governing the placing of the goods under that procedure or the granting of a duty exemption or a reduced rate of import duty by virtue of the end-use of the goods was not in fact fulfilled.

3.   In cases referred to under points (a) and (b) of paragraph 1, the debtor shall be any of the following:

| (a) | any person who was required to fulfil the obligations concerned; |
| --- | --- |

(a)

any person who was required to fulfil the obligations concerned;

| (b) | any person who was aware or should reasonably have been aware that an obligation under the customs legislation was not fulfilled and who acted on behalf of the person who was obliged to fulfil the obligation, or who participated in the act which led to the non-fulfilment of the obligation; |
| --- | --- |

(b)

any person who was aware or should reasonably have been aware that an obligation under the customs legislation was not fulfilled and who acted on behalf of the person who was obliged to fulfil the obligation, or who participated in the act which led to the non-fulfilment of the obligation;

| (c) | any person who acquired or held the goods in question and who was aware or should reasonably have been aware at the time of acquiring or receiving the goods that an obligation under the customs legislation was not fulfilled. |
| --- | --- |

(c)

any person who acquired or held the goods in question and who was aware or should reasonably have been aware at the time of acquiring or receiving the goods that an obligation under the customs legislation was not fulfilled.

4.   In cases referred to under point (c) of paragraph 1, the debtor shall be the person who is required to comply with the conditions governing the placing of the goods under a customs procedure or declaring the goods concerned under that procedure or the granting of a duty exemption or reduced rate of import duty by virtue of the end-use of the goods.

Where a customs declaration in respect of one of the procedures referred to in paragraph 1 is drawn up, or any information required under the customs legislation relating to the conditions governing the placing of the goods under a customs procedure is given to the customs authorities, which leads to all or part of the import duties not being collected, the person who provided the information required to draw up the declaration and who knew, or who ought reasonably to have known, that such information was false shall also be a debtor.

Article 47

Deduction of an amount of import duty already paid

1.   Where a customs debt is incurred, pursuant to Article 46(1), in respect of goods released for free circulation at a reduced rate of import duty on account of their end-use, the amount of import duty paid when the goods were released for free circulation shall be deducted from the amount of the import duty corresponding to the customs debt.

The first subparagraph shall apply mutatis mutandis where a customs debt is incurred in respect of scrap and waste resulting from the destruction of such goods.

2.   Where a customs debt is incurred, pursuant to Article 46(1), in respect of goods placed under temporary admission with partial relief from import duties, the amount of import duty paid under partial relief shall be deducted from the amount of the import duty corresponding to the customs debt.

Section 2

Customs debt on exportation

Article 48

Export and outward processing

1.   A customs debt on exportation shall be incurred through the placing of goods liable to export duties under the export procedure or the outward-processing procedure.

2.   The customs debt shall be incurred at the time of acceptance of the customs declaration.

3.   The declarant shall be the debtor. In the event of indirect representation, the person on whose behalf the customs declaration is made shall also be a debtor.

Where a customs declaration is drawn up on the basis of information which leads to all or part of the export duties not being collected, the person who provided the information required for the declaration and who knew, or who should reasonably have known, that such information was false shall also be a debtor.

Article 49

Customs debt incurred through non-compliance

1.   For goods liable to export duties, a customs debt on exportation shall be incurred through non-compliance with either of the following:

| (a) | one of the obligations laid down in customs legislation for the exit of the goods; |
| --- | --- |

(a)

one of the obligations laid down in customs legislation for the exit of the goods;

| (b) | the conditions under which the goods were allowed to leave the customs territory of the Community with total or partial relief from export duties. |
| --- | --- |

(b)

the conditions under which the goods were allowed to leave the customs territory of the Community with total or partial relief from export duties.

2.   The time at which the customs debt is incurred shall be one of the following:

| (a) | the moment at which the goods actually leave the customs territory of the Community without a customs declaration; |
| --- | --- |

(a)

the moment at which the goods actually leave the customs territory of the Community without a customs declaration;

| (b) | the moment at which the goods reach a destination other than that for which they were allowed to leave the customs territory of the Community with total or partial relief from export duties; |
| --- | --- |

(b)

the moment at which the goods reach a destination other than that for which they were allowed to leave the customs territory of the Community with total or partial relief from export duties;

| (c) | should the customs authorities be unable to determine the moment referred in point (b), the expiry of the time limit set for the production of evidence that the conditions entitling the goods to such relief have been fulfilled. |
| --- | --- |

(c)

should the customs authorities be unable to determine the moment referred in point (b), the expiry of the time limit set for the production of evidence that the conditions entitling the goods to such relief have been fulfilled.

3.   In cases referred to under point (a) of paragraph 1, the debtor shall be any of the following:

| (a) | any person who was required to fulfil the obligation concerned; |
| --- | --- |

(a)

any person who was required to fulfil the obligation concerned;

| (b) | any person who was aware or should reasonably have been aware that the obligation concerned was not fulfilled and who acted on behalf of the person who was obliged to fulfil the obligation; |
| --- | --- |

(b)

any person who was aware or should reasonably have been aware that the obligation concerned was not fulfilled and who acted on behalf of the person who was obliged to fulfil the obligation;

| (c) | any person who participated in the act which led to the non-fulfilment of the obligation and who was aware or should reasonably have been aware that a customs declaration had not been lodged but should have been. |
| --- | --- |

(c)

any person who participated in the act which led to the non-fulfilment of the obligation and who was aware or should reasonably have been aware that a customs declaration had not been lodged but should have been.

4.   In cases referred to under point (b) of paragraph 1, the debtor shall be any person who is required to comply with the conditions under which the goods were allowed to leave the customs territory of the Community with total or partial relief from export duties.

Section 3

Provisions common to customs debts incurred on importation and exportation

Article 50

Prohibitions and restrictions

1.   The customs debt on importation or exportation shall be incurred even if it relates to goods which are subject to measures of prohibition or restriction on importation or exportation of any kind.

2.   However, no customs debt shall be incurred on either of the following:

| (a) | the unlawful introduction into the customs territory of the Community of counterfeit currency; |
| --- | --- |

(a)

the unlawful introduction into the customs territory of the Community of counterfeit currency;

| (b) | the introduction into the customs territory of the Community of narcotic drugs and psychotropic substances other than where strictly supervised by the competent authorities with a view to their use for medical and scientific purposes. |
| --- | --- |

(b)

the introduction into the customs territory of the Community of narcotic drugs and psychotropic substances other than where strictly supervised by the competent authorities with a view to their use for medical and scientific purposes.

3.   For the purposes of penalties as applicable to customs offences, the customs debt shall nevertheless be deemed to have been incurred where, under the law of a Member State, customs duties or the existence of a customs debt provide the basis for determining penalties.

Article 51

Several debtors

Where several persons are liable for payment of the amount of import or export duty corresponding to one customs debt, they shall be jointly and severally liable for the full amount of the debt.

Article 52

General rules for calculation of the amount of import or export duty

1.   The amount of the import or export duty shall be determined on the basis of those rules for calculation of duty which were applicable to the goods concerned at the time at which the customs debt in respect of them was incurred.

2.   Where it is not possible to determine precisely the time at which the customs debt is incurred, that time shall be deemed to be the time at which the customs authorities conclude that the goods are in a situation in which a customs debt has been incurred.

However, where the information available to the customs authorities enables them to establish that the customs debt had been incurred prior to the time at which they reached that conclusion, the customs debt shall be deemed to have been incurred at the earliest time that such a situation can be established.

Article 53

Special rules for calculation of the amount of import duty

1.   Where costs for storage or usual forms of handling have been incurred within the customs territory of the Community in respect of goods placed under a customs procedure, such costs or the increase in value shall not be taken into account for the calculation of the amount of import duty where satisfactory proof of those costs is provided by the declarant.

However, the customs value, quantity, nature and origin of non-Community goods used in the operations shall be taken into account for the calculation of the amount of import duty.

2.   Where the tariff classification of goods placed under a customs procedure changes as a result of usual forms of handling within the customs territory of the Community, the original tariff classification for the goods placed under the procedure shall be applied at the request of the declarant.

3.   Where a customs debt is incurred for processed products resulting from the inward-processing procedure, the amount of import duty corresponding to such debt shall, at the request of the declarant, be determined on the basis of the tariff classification, customs value, quantity, nature and origin of the goods placed under the inward-processing procedure at the time of acceptance of the customs declaration relating to those goods.

4.   Where customs legislation provides for a favourable tariff treatment of goods, or for relief or total or partial exemption from import or export duties, pursuant to Article 33(2)(d) to (g), Articles 130 to 133 or Articles 171 to 174, or pursuant to Council Regulation (EEC) No 918/83 of 28 March 1983 setting up a Community system of reliefs from customs duty (12), such favourable tariff treatment, relief or exemption shall also apply in cases where a customs debt is incurred pursuant to Articles 46 or 49 of this Regulation, on condition that the failure which led to the incurrence of a customs debt did not constitute an attempt at deception.

Article 54

Implementing measures

The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down the following:

| (a) | the rules for the calculation of the amount of import or export duty applicable to goods; |
| --- | --- |

(a)

the rules for the calculation of the amount of import or export duty applicable to goods;

| (b) | further special rules for specific procedures; |
| --- | --- |

(b)

further special rules for specific procedures;

| (c) | derogations from Articles 52 and 53, in particular to avoid the circumvention of the tariff measures referred to in Article 33(2)(h), |
| --- | --- |

(c)

derogations from Articles 52 and 53, in particular to avoid the circumvention of the tariff measures referred to in Article 33(2)(h),

shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).

Article 55

Place where the customs debt is incurred

1.   A customs debt shall be incurred at the place where the customs declaration or the re-export notification referred to in Articles 44, 45 and 48 is lodged or where the supplementary declaration referred to in Article 110(3) is to be lodged.

In all other cases, the place where a customs debt is incurred shall be the place where the events from which it arises occur.

If it is not possible to determine that place, the customs debt shall be incurred at the place where the customs authorities conclude that the goods are in a situation in which a customs debt is incurred.

2.   If the goods have been entered for a customs procedure which has not been discharged, and the place cannot be determined, pursuant to the second or third subparagraphs of paragraph 1, within a specified period of time, the customs debt shall be incurred at the place where the goods were either placed under the procedure concerned or were introduced into the customs territory of the Community under that procedure.

The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down the period of time referred to in the first subparagraph of this paragraph shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).

3.   Where the information available to the customs authorities enables them to establish that the customs debt may have been incurred in several places, the customs debt shall be deemed to have been incurred at the place where it was first incurred.

4.   If a customs authority establishes that a customs debt has been incurred under Article 46 or Article 49 in another Member State and the amount of import or export duty corresponding to that debt is lower than EUR 10 000, the customs debt shall be deemed to have been incurred in the Member State where the finding was made.

CHAPTER 2

Guarantee for a potential or existing customs debt

Article 56

General provisions

1.   This Chapter shall apply to guarantees both for customs debts which have been incurred and for those which may be incurred, unless otherwise specified.

2.   Customs authorities may require a guarantee to be provided in order to ensure payment of the amount of import or export duty corresponding to a customs debt. Where the relevant provisions so provide, the guarantee required may also cover other charges as provided for under other relevant provisions in force.

3.   Where the customs authorities require a guarantee to be provided, it shall be required from the debtor or the person who may become the debtor. They may also permit the guarantee to be provided by a person other than the person from whom it is required.

4.   Without prejudice to Article 64, the customs authorities shall require only one guarantee to be provided in respect of specific goods or a specific declaration.

The guarantee provided for a specific declaration shall apply to the amount of import or export duty corresponding to the customs debt and other charges in respect of all goods covered by or released against that declaration, whether or not that declaration is correct.

If the guarantee has not been released, it may also be used, within the limits of the secured amount, for the recovery of amounts of import or export duty and other charges payable following post-release control of those goods.

5.   At the request of the person referred to in paragraph 3 of this Article, the customs authorities may, in accordance with Article 62(1) and (2), authorise the provision of a comprehensive guarantee to cover the amount of import or export duty corresponding to the customs debt in respect of two or more operations, declarations or customs procedures.

6.   No guarantee shall be required from States, regional and local government authorities or other bodies governed by public law, in respect of the activities in which they engage as public authorities.

7.   The customs authorities may waive the requirement for provision of a guarantee where the amount of import or export duty to be secured does not exceed the statistical threshold for declarations laid down in accordance with Article 12 of Council Regulation (EC) No 1172/95 of 22 May 1995 on the statistics relating to the trading of goods by the Community and its Member States with non-member countries (13).

8.   A guarantee accepted or authorised by the customs authorities shall be valid throughout the customs territory of the Community, for the purposes for which it is given.

9.   The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down the following:

| — | conditions for the implementation of this Article, |
| --- | --- |

—

conditions for the implementation of this Article,

| — | cases, other than those laid down in paragraph 6 of this Article, in which no guarantee is to be required, |
| --- | --- |

—

cases, other than those laid down in paragraph 6 of this Article, in which no guarantee is to be required,

| — | exceptions to paragraph 8 of this Article, |
| --- | --- |

—

exceptions to paragraph 8 of this Article,

shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).

Article 57

Compulsory guarantee

1.   Where it is compulsory for a guarantee to be provided, and subject to the rules adopted pursuant to paragraph 3, the customs authorities shall fix the amount of such guarantee at a level equal to the precise amount of import or export duty corresponding to the customs debt and of other charges where that amount can be established with certainty at the time when the guarantee is required.

Where it is not possible to establish the precise amount, the guarantee shall be fixed at the maximum amount, as estimated by the customs authorities, of import or export duty corresponding to the customs debt and of other charges which have been or may be incurred.

2.   Without prejudice to Article 62, where a comprehensive guarantee is provided for the amount of import or export duty corresponding to customs debts and other charges which vary in amount over time, the amount of such guarantee shall be set at a level enabling the amount of import or export duty corresponding to customs debts and other charges to be covered at all times.

3.   The Commission shall, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures for the implementation of paragraph 1 of this Article.

Article 58

Optional guarantee

Where the provision of a guarantee is optional, such guarantee shall in any case be required by the customs authorities if they consider that the amount of import or export duty corresponding to a customs debt and other charges are not certain to be paid within the prescribed period. Its amount shall be fixed by those authorities so as not to exceed the level referred to in Article 57.

The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down when a guarantee is optional shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).

Article 59

Provision of a guarantee

1.   A guarantee may be provided in one of the following forms:

| (a) | by a cash deposit or by any other means of payment recognised by the customs authorities as being equivalent to a cash deposit, made in euro or in the currency of the Member State in which the guarantee is required; |
| --- | --- |

(a)

by a cash deposit or by any other means of payment recognised by the customs authorities as being equivalent to a cash deposit, made in euro or in the currency of the Member State in which the guarantee is required;

| (b) | by an undertaking given by a guarantor; |
| --- | --- |

(b)

by an undertaking given by a guarantor;

| (c) | by another form of guarantee which provides equivalent assurance that the amount of import or export duty corresponding to the customs debt and other charges will be paid. |
| --- | --- |

(c)

by another form of guarantee which provides equivalent assurance that the amount of import or export duty corresponding to the customs debt and other charges will be paid.

The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down the forms of guarantee referred in point (c) of the first subparagraph of this paragraph, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).

2.   A guarantee in the form of a cash deposit or payment deemed equivalent to a cash deposit shall be given in accordance with the provisions in force in the Member State in which the guarantee is required.

Article 60

Choice of guarantee

The person required to provide a guarantee may choose between the forms of guarantee laid down in Article 59(1).

However, the customs authorities may refuse to accept the form of guarantee chosen where it is incompatible with the proper functioning of the customs procedure concerned.

The customs authorities may require that the form of guarantee chosen be maintained for a specific period.

Article 61

Guarantor

1.   The guarantor referred to in Article 59(1)(b) must be a third person established in the customs territory of the Community. The guarantor must be approved by the customs authorities requiring the guarantee, unless the guarantor is a credit institution, financial institution or insurance company accredited in the Community in accordance with Community provisions in force.

2.   The guarantor shall undertake in writing to pay the secured amount of import or export duty corresponding to a customs debt and other charges.

3.   The customs authorities may refuse to approve the guarantor or the type of guarantee proposed where either does not appear certain to ensure payment within the prescribed period of the amount of import or export duty corresponding to the customs debt and of other charges.

Article 62

Comprehensive guarantee

1.   The authorisation referred to in Article 56(5) shall be granted only to persons who satisfy the following conditions:

| (a) | they are established in the customs territory of the Community; |
| --- | --- |

(a)

they are established in the customs territory of the Community;

| (b) | they have a record of compliance with customs and tax requirements; |
| --- | --- |

(b)

they have a record of compliance with customs and tax requirements;

| (c) | they are regular users of the customs procedures involved or are known to the customs authorities to have the capacity to fulfil their obligation in relation to those procedures. |
| --- | --- |

(c)

they are regular users of the customs procedures involved or are known to the customs authorities to have the capacity to fulfil their obligation in relation to those procedures.

2.   Where a comprehensive guarantee is to be provided for customs debts and other charges which may be incurred, an economic operator may be authorised to use a comprehensive guarantee with a reduced amount or to have a guarantee waiver provided that he fulfils the following criteria:

| (a) | a satisfactory system of managing commercial and, where appropriate, transport records, which allows appropriate customs controls; |
| --- | --- |

(a)

a satisfactory system of managing commercial and, where appropriate, transport records, which allows appropriate customs controls;

| (b) | proven solvency. |
| --- | --- |

(b)

proven solvency.

3.   The Commission shall, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures governing the procedure for granting authorisations under paragraphs 1 and 2 of this Article.

Article 63

Additional provisions relating to the use of guarantees

1.   In cases where a customs debt may be incurred in the framework of special procedures, paragraphs 2 and 3 shall apply.

2.   The guarantee waiver authorised in accordance with Article 62(2) shall not apply to goods which are considered to present increased risks of fraud.

3.   The Commission shall, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures:

| (a) | implementing paragraph 2 of this Article; |
| --- | --- |

(a)

implementing paragraph 2 of this Article;

| (b) | temporarily prohibiting the use of a comprehensive guarantee with a reduced amount referred to in Article 62(2); |
| --- | --- |

(b)

temporarily prohibiting the use of a comprehensive guarantee with a reduced amount referred to in Article 62(2);

| (c) | as an exceptional measure in special circumstances, temporarily prohibiting the use of a comprehensive guarantee in respect of goods which have been identified as being subject to large-scale fraud while under a comprehensive guarantee. |
| --- | --- |

(c)

as an exceptional measure in special circumstances, temporarily prohibiting the use of a comprehensive guarantee in respect of goods which have been identified as being subject to large-scale fraud while under a comprehensive guarantee.

Article 64

Additional or replacement guarantee

Where the customs authorities establish that the guarantee provided does not ensure, or is no longer certain or sufficient to ensure, payment within the prescribed period of the amount of import or export duty corresponding to the customs debt and other charges, they shall require any of the persons referred to in Article 56(3) either to provide an additional guarantee or to replace the original guarantee with a new guarantee, according to his choice.

Article 65

Release of the guarantee

1.   The customs authorities shall release the guarantee immediately when the customs debt or liability for other charges is extinguished or can no longer arise.

2.   Where the customs debt or liability for other charges has been extinguished in part, or may arise only in respect of part, of the amount which has been secured, a corresponding part of the guarantee shall be released accordingly at the request of the person concerned, unless the amount involved does not justify such action.

3.   The Commission may, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures for the implementation of this Article.

CHAPTER 3

Recovery and payment of duty and repayment and remission of the amount of import and export duty

Section 1

Determination of the amount of import or export duty, notification of the customs debt and entry in the accounts

Article 66

Determination of the amount of import or export duty

1.   The amount of import or export duty payable shall be determined by the customs authorities responsible for the place where the customs debt is incurred, or is deemed to have been incurred in accordance with Article 55, as soon as they have the necessary information.

2.   Without prejudice to Article 27, the customs authorities may accept the amount of import or export duty payable determined by the declarant.

Article 67

Notification of the customs debt

1.   The customs debt shall be notified to the debtor in the form prescribed at the place where the customs debt is incurred, or is deemed to have been incurred in accordance with Article 55.

The notification referred to in the first subparagraph shall not be made in the following situations:

| (a) | where, pending a final determination of the amount of import or export duty, a provisional commercial policy measure taking the form of a duty has been imposed; |
| --- | --- |

(a)

where, pending a final determination of the amount of import or export duty, a provisional commercial policy measure taking the form of a duty has been imposed;

| (b) | where the amount of import or export duty payable exceeds that determined on the basis of a decision made in accordance with Article 20; |
| --- | --- |

(b)

where the amount of import or export duty payable exceeds that determined on the basis of a decision made in accordance with Article 20;

| (c) | where the original decision not to notify the customs debt or to notify it with an amount of import or export duty at a figure less than the amount of import or export payable was taken on the basis of general provisions invalidated at a later date by a court decision; |
| --- | --- |

(c)

where the original decision not to notify the customs debt or to notify it with an amount of import or export duty at a figure less than the amount of import or export payable was taken on the basis of general provisions invalidated at a later date by a court decision;

| (d) | in cases where the customs authorities are exempted under the customs legislation from notification of the customs debt. |
| --- | --- |

(d)

in cases where the customs authorities are exempted under the customs legislation from notification of the customs debt.

The Commission shall, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures for the implementation of point (d) of the second subparagraph of this paragraph.

2.   Where the amount of import or export duty payable is equal to the amount entered in the customs declaration, release of the goods by the customs authorities shall be equivalent to notifying the debtor of the customs debt.

3.   Where paragraph 2 of this Article does not apply, the customs debt shall be notified to the debtor within 14 days of the date on which the customs authorities are in a position to determine the amount of import or export duty payable.

Article 68

Limitation of the customs debt

1.   No customs debt shall be notified to the debtor after the expiry of a period of three years from the date on which the customs debt was incurred.

2.   Where the customs debt is incurred as the result of an act which, at the time it was committed, was liable to give rise to criminal court proceedings, the three year period laid down in paragraph 1 shall be extended to a period of 10 years.

3.   Where an appeal is lodged under Article 23, the periods laid down in paragraphs 1 and 2 of this Article shall be suspended, for the duration of the appeal proceedings, from the date on which the appeal is lodged.

4.   Where liability for a customs debt is reinstated pursuant to Article 79(5), the periods laid down in paragraphs 1 and 2 of this Article shall be considered as suspended from the date on which the repayment or remission application was submitted in accordance with Article 84, until a decision on the repayment or remission is taken.

Article 69

Entry in the accounts

1.   The customs authorities referred to in Article 66 shall enter in their accounts, in accordance with the national legislation, the amount of import or export duty payable as determined in accordance with that Article.

The first subparagraph shall not apply in cases referred to in the second subparagraph of Article 67(1).

The customs authorities need not enter in the accounts amounts of import or export duty which, pursuant to Article 68, correspond to a customs debt which could no longer be notified to the debtor.

2.   The Member States shall determine the practical procedures for the entry in the accounts of the amounts of import or export duty. Those procedures may differ according to whether, in view of the circumstances in which the customs debt was incurred, the customs authorities are satisfied that those amounts will be paid.

Article 70

Time of entry in the accounts

1.   Where a customs debt is incurred as a result of the acceptance of the customs declaration of goods for a customs procedure, other than temporary admission with partial relief from import duties, or of any other act having the same legal effect as such acceptance, the customs authorities shall enter the amount of import or export duty payable in the accounts within 14 days of the release of the goods.

However, provided that payment has been guaranteed, the total amount of import or export duty relating to all the goods released to one and the same person during a period fixed by the customs authorities, which may not exceed 31 days, may be covered by a single entry in the accounts at the end of that period. Such entry in the accounts shall take place within 14 days of the expiry of the period concerned.

2.   Where goods may be released subject to certain conditions which govern either the determination of the amount of import or export duty payable or its collection, entry in the accounts shall take place within 14 days of the day on which the amount of import or export duty payable is determined or the obligation to pay that duty is fixed.

However, where the customs debt relates to a provisional commercial policy measure taking the form of a duty, the amount of import or export duty payable shall be entered in the accounts within two months of the date of publication in the Official Journal of the European Union of the Regulation establishing the definitive commercial policy measure.

3.   Where a customs debt is incurred in circumstances not covered by paragraph 1, the amount of import or export duty payable shall be entered in the accounts within 14 days of the date on which the customs authorities are in a position to determine the amount of import or export duty in question and take a decision.

4.   Paragraph 3 shall apply mutatis mutandis with regard to the amount of import or export duty to be recovered or which remains to be recovered where the amount of import or export duty payable has not been entered in the accounts in accordance with paragraphs 1, 2 and 3, or has been determined and entered in the accounts at a level lower than the amount payable.

5.   The time limits for entry in the accounts laid down in paragraphs 1, 2 and 3 shall not apply in unforeseeable circumstances or in cases of force majeure.

Article 71

Implementing measures

The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down rules for entry in the accounts, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).

Section 2

Payment of the amount of import or export duty

Article 72

General time limits for payment and suspension of the time limit for payment

1.   Amounts of import or export duty, corresponding to a customs debt notified in accordance with Article 67, shall be paid by the debtor within the period prescribed by the customs authorities.

Without prejudice to Article 24(2), that period shall not exceed 10 days following notification to the debtor of the customs debt. In the case of aggregation of entries in the accounts under the conditions laid down in the second subparagraph of Article 70(1), it shall be so fixed as not to enable the debtor to obtain a longer period for payment than if he had been granted deferred payment in accordance with Article 74.

Extension of that period may be granted by the customs authorities at the request of the debtor where the amount of import or export duty payable has been determined in the course of post-release control as referred to in Article 27. Without prejudice to Article 77(1), such extensions shall not exceed the time necessary for the debtor to take the appropriate steps to discharge his obligation.

2.   If the debtor is entitled to any of the payment facilities laid down in Articles 74 to 77, payment shall be made within the period or periods specified in relation to those facilities.

3.   The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down the conditions for the suspension of the time limit for payment of the amount of import or export duty corresponding to a customs debt in the following situations:

| (a) | where an application for remission of duty is made in accordance with Article 84; |
| --- | --- |

(a)

where an application for remission of duty is made in accordance with Article 84;

| (b) | where goods are to be confiscated, destroyed or abandoned to the State; |
| --- | --- |

(b)

where goods are to be confiscated, destroyed or abandoned to the State;

| (c) | where the customs debt was incurred pursuant to Article 46 and there is more than one debtor, |
| --- | --- |

(c)

where the customs debt was incurred pursuant to Article 46 and there is more than one debtor,

shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).

Those measures shall lay down, in particular, the period of the suspension, taking into account the time which is reasonable for the conclusion of any formalities or for the recovery of the amount of import or export duty corresponding to the customs debt.

Article 73

Payment

1.   Payment shall be made in cash or by any other means with similar discharging effect, including by adjustment of a credit balance, in accordance with national legislation.

2.   Payment may be made by a third person instead of the debtor.

3.   The debtor may in any case pay all or part of the amount of import or export duty without awaiting expiry of the period he has been granted for payment.

Article 74

Deferment of payment

Without prejudice to Article 79, the customs authorities shall, at the request of the person concerned and upon provision of a guarantee, permit deferment of payment of the duty payable in any of the following ways:

| (a) | separately in respect of each amount of import or export duty entered in the accounts in accordance with the first subparagraph of Article 70(1), or Article 70(4); |
| --- | --- |

(a)

separately in respect of each amount of import or export duty entered in the accounts in accordance with the first subparagraph of Article 70(1), or Article 70(4);

| (b) | globally in respect of all amounts of import or export duty entered in the accounts in accordance with the first subparagraph of Article 70(1) during a period fixed by the customs authorities and not exceeding 31 days; |
| --- | --- |

(b)

globally in respect of all amounts of import or export duty entered in the accounts in accordance with the first subparagraph of Article 70(1) during a period fixed by the customs authorities and not exceeding 31 days;

| (c) | globally in respect of all amounts of import or export duty forming a single entry in accordance with the second subparagraph of Article 70(1). |
| --- | --- |

(c)

globally in respect of all amounts of import or export duty forming a single entry in accordance with the second subparagraph of Article 70(1).

Article 75

Time limits for deferred payment

1.   The period for which payment is deferred under Article 74 shall be 30 days.

2.   Where payment is deferred in accordance with Article 74(a), the period shall begin on the day following that on which the customs debt is notified to the debtor.

3.   Where payment is deferred in accordance with Article 74(b), the period shall begin on the day following that on which the aggregation period ends. It shall be reduced by the number of days corresponding to half the number of days covered by the aggregation period.

4.   Where payment is deferred in accordance with Article 74(c), the period shall begin on the day following the end of the period fixed for release of the goods in question. It shall be reduced by the number of days corresponding to half the number of days covered by the period concerned.

5.   Where the number of days in the periods referred to in paragraphs 3 and 4 is an odd number, the number of days to be deducted from the 30-day period pursuant to those paragraphs shall be equal to half the next lowest even number.

6.   Where the periods referred to in paragraphs 3 and 4 are calendar weeks, Member States may provide that the amount of import or export duty in respect of which payment has been deferred is to be paid on the Friday of the fourth week following the calendar week in question at the latest.

If those periods are calendar months, Member States may provide that the amount of import or export duty in respect of which payment has been deferred is to be paid by the 16th day of the month following the calendar month in question.

Article 76

Implementing measures

The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down the rules for deferment of payment in cases where the customs declaration is simplified in accordance with Article 109, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).

Article 77

Other payment facilities

1.   The customs authorities may grant the debtor payment facilities other than deferred payment on condition that a guarantee is provided.

Where facilities are granted pursuant to the first subparagraph, credit interest shall be charged on the amount of import or export duty. The rate of credit interest shall be the interest rate applied by the European Central Bank to its most recent main refinancing operation carried out before the first calendar day of the half-year in question (the reference rate), plus one percentage point.

For a Member State which is not participating in the third stage of economic and monetary union, the reference rate referred to above shall be the equivalent rate set by its national central bank. In that case, the reference rate in force on the first calendar day of the half-year in question shall apply for the following six months.

2.   The customs authorities may refrain from requiring a guarantee or from charging credit interest where it is established, on the basis of a documented assessment of the situation of the debtor, that this would create serious economic or social difficulties.

3.   The Commission may, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures for the implementation of paragraphs 1 and 2.

Article 78

Enforcement of payment and arrears

1.   Where the amount of import or export duty payable has not been paid within the prescribed period, the customs authorities shall secure payment of that amount by all means available to them under the law of the Member State concerned.

The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down measures in respect of securing payment from guarantors within the framework of a special procedure, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).

2.   Interest on arrears shall be charged on the amount of import or export duty from the date of expiry of the prescribed period until the date of payment.

The rate of interest on arrears shall be the interest rate applied by the European Central Bank to its most recent main refinancing operation carried out before the first calendar day of the half-year in question (the reference rate), plus two percentage points.

For a Member State which is not participating in the third stage of economic and monetary union, the reference rate referred to above shall be the equivalent rate set by its national central bank. In that case, the reference rate in force on the first calendar day of the half-year in question shall apply for the following six months.

3.   Where a customs debt has been notified pursuant to Article 67(3), interest on arrears shall be charged over and above the amount of import or export duty, from the date on which the customs debt was incurred until the date of its notification.

The rate of interest on arrears shall be set in accordance with paragraph 2.

4.   The customs authorities may refrain from charging interest on arrears where it is established, on the basis of a documented assessment of the situation of the debtor, that to charge it would create serious economic or social difficulties.

5.   The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down the cases, in terms of time and amounts, in which the customs authorities may waive the collection of interest on arrears, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).

Section 3

Repayment and remission of the amount of import or export duty

Article 79

Repayment and remission

1.   Subject to the conditions laid down in this Section, amounts of import or export duty shall, provided that the amount to be repaid or remitted exceeds a certain amount, be repaid or remitted on the following grounds:

| (a) | overcharged amounts of import or export duty; |
| --- | --- |

(a)

overcharged amounts of import or export duty;

| (b) | defective goods or goods not complying with the terms of the contract; |
| --- | --- |

(b)

defective goods or goods not complying with the terms of the contract;

| (c) | error by the competent authorities; |
| --- | --- |

(c)

error by the competent authorities;

| (d) | equity. |
| --- | --- |

(d)

equity.

In addition, where an amount of import or export duty has been paid and the corresponding customs declaration is invalidated in accordance with Article 114, that amount shall be repaid.

2.   Subject to the rules of competence for a decision, where the customs authorities themselves discover within the periods referred to in Article 84(1) that an amount of import or export duty is repayable or remissible pursuant to Articles 80, 82 or 83, they shall repay or remit on their own initiative.

3.   No repayment or remission shall be granted when the situation which led to the notification of the customs debt results from deception by the debtor.

4.   Repayment shall not give rise to the payment of interest by the customs authorities concerned.

However, interest shall be paid where a decision granting repayment is not implemented within three months of the date on which that decision was taken, unless the failure to meet the deadline was outside the control of the customs authorities.

In such cases, the interest shall be paid from the date of expiry of the three-month period until the date of repayment. The rate of interest shall be established in accordance with Article 77.

5.   Where the competent authority has granted repayment or remission in error, the original customs debt shall be reinstated insofar as it is not time-barred under Article 68.

In such cases, any interest paid under the second subparagraph of paragraph 4 must be reimbursed.

Article 80

Repayment and remission of overcharged amounts of import or export duty

An amount of import or export duty shall be repaid or remitted insofar as the amount corresponding to the customs debt initially notified exceeds the amount payable, or the customs debt was notified to the debtor contrary to points (c) or (d) of Article 67(1).

Article 81

Defective goods or goods not complying with the terms of the contract

1.   An amount of import duty shall be repaid or remitted if the notification of the customs debt relates to goods which have been rejected by the importer because, at the time of release, they were defective or did not comply with the terms of the contract on the basis of which they were imported.

Defective goods shall be deemed to include goods damaged before their release.

2.   Repayment or remission of import duties shall be granted provided the goods have not been used, except for such initial use as may have been necessary to establish that they were defective or did not comply with the terms of the contract and provided they are exported from the customs territory of the Community.

3.   Instead of being exported, at the request of the person concerned, the customs authorities shall permit the goods to be placed under the inward-processing procedure, including for destruction, or the external transit, the customs warehousing or the free-zone procedure.

Article 82

Repayment or remission on account of error by the competent authorities

1.   In situations other than those referred to in the second subparagraph of Article 79(1) and in Articles 80, 81 and 83, an amount of import or export duty shall be repaid or remitted where, as a result of an error on the part of the competent authorities, the amount corresponding to the customs debt initially notified was lower than the amount payable, provided the following conditions are met:

| (a) | the debtor could not reasonably have detected that error; |
| --- | --- |

(a)

the debtor could not reasonably have detected that error;

| (b) | the debtor was acting in good faith. |
| --- | --- |

(b)

the debtor was acting in good faith.

2.   Where the preferential treatment of the goods is granted on the basis of a system of administrative cooperation involving the authorities of a country or territory outside the customs territory of the Community, the issue of a certificate by those authorities, should it prove to be incorrect, shall constitute an error which could not reasonably have been detected within the meaning of paragraph 1(a).

The issue of an incorrect certificate shall not, however, constitute an error where the certificate is based on an incorrect account of the facts provided by the exporter, except where it is evident that the issuing authorities were aware or should have been aware that the goods did not satisfy the conditions laid down for entitlement to the preferential treatment.

The debtor shall be considered to be in good faith if he can demonstrate that, during the period of the trading operations concerned, he has taken due care to ensure that all the conditions for the preferential treatment have been fulfilled.

The debtor may not rely on a plea of good faith if the Commission has published a notice in the Official Journal of the European Union stating that there are grounds for doubt concerning the proper application of the preferential arrangements by the beneficiary country or territory.

Article 83

Repayment and remission in equity

In situations other than those referred to in the second subparagraph of Article 79(1) and in Articles 80, 81 and 82, an amount of import or export duty shall be repaid or remitted in the interest of equity where a customs debt is incurred under special circumstances in which no deception or obvious negligence may be attributed to the debtor.

Article 84

Procedure for repayment and remission

1.   Applications for repayment or remission in accordance with Article 79 shall be submitted to the appropriate customs office within the following periods:

| (a) | in the case of overcharged duties, error by the competent authorities or equity, within three years of the date of notification of the customs debt; |
| --- | --- |

(a)

in the case of overcharged duties, error by the competent authorities or equity, within three years of the date of notification of the customs debt;

| (b) | in the case of defective goods or goods not complying with the terms of the contract, within one year of the date of notification of the customs debt; |
| --- | --- |

(b)

in the case of defective goods or goods not complying with the terms of the contract, within one year of the date of notification of the customs debt;

| (c) | in the case of invalidation of a customs declaration, within the period specified in the rules applicable to invalidation. |
| --- | --- |

(c)

in the case of invalidation of a customs declaration, within the period specified in the rules applicable to invalidation.

The period specified in points (a) and (b) of the first subparagraph shall be extended where the applicant provides evidence that he was prevented from submitting his application within the prescribed period as a result of unforeseeable circumstances or force majeure.

2.   Where an appeal has been lodged under Article 23 against the notification of the customs debt, the relevant period specified in the first subparagraph of paragraph 1 of this Article shall be suspended, from the date on which the appeal is lodged, for the duration of the appeal proceedings.

Article 85

Implementing measures

The Commission shall, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures for the implementation of this Section. Those measures shall lay down, in particular, the cases in which the Commission shall, in accordance with the management procedure referred to in Article 184(3), decide whether remission or repayment of an amount of import or export duty is justified.

CHAPTER 4

Extinguishment of customs debt

Article 86

Extinguishment

1.   Without prejudice to Article 68 and the provisions in force relating to non-recovery of the amount of import or export duty corresponding to a customs debt in the event of the judicially established insolvency of the debtor, a customs debt on importation or exportation shall be extinguished in any of the following ways:

| (a) | by payment of the amount of import or export duty; |
| --- | --- |

(a)

by payment of the amount of import or export duty;

| (b) | subject to paragraph 4, by remission of the amount of import or export duty; |
| --- | --- |

(b)

subject to paragraph 4, by remission of the amount of import or export duty;

| (c) | where, in respect of goods declared for a customs procedure entailing the obligation to pay duties, the customs declaration is invalidated; |
| --- | --- |

(c)

where, in respect of goods declared for a customs procedure entailing the obligation to pay duties, the customs declaration is invalidated;

| (d) | where goods liable to import or export duties are confiscated; |
| --- | --- |

(d)

where goods liable to import or export duties are confiscated;

| (e) | where goods liable to import or export duties are seized and simultaneously or subsequently confiscated; |
| --- | --- |

(e)

where goods liable to import or export duties are seized and simultaneously or subsequently confiscated;

| (f) | where goods liable to import and export duties are destroyed under customs supervision or abandoned to the State; |
| --- | --- |

(f)

where goods liable to import and export duties are destroyed under customs supervision or abandoned to the State;

| (g) | where the disappearance of the goods or the non-fulfilment of obligations arising from the customs legislation results from the total destruction or irretrievable loss of those goods as a result of the actual nature of the goods or unforeseeable circumstances or force majeure, or as a consequence of instruction by the customs authorities; for the purpose of this point, goods shall be considered as irretrievably lost when they have been rendered unusable by any person; |
| --- | --- |

(g)

where the disappearance of the goods or the non-fulfilment of obligations arising from the customs legislation results from the total destruction or irretrievable loss of those goods as a result of the actual nature of the goods or unforeseeable circumstances or force majeure, or as a consequence of instruction by the customs authorities; for the purpose of this point, goods shall be considered as irretrievably lost when they have been rendered unusable by any person;

| (h) | where the customs debt was incurred pursuant to Article 46 or 49 and where the following conditions are fulfilled:






  (i) | the failure which led to the incurrence of a customs debt had no significant effect on the correct operation of the customs procedure concerned and did not constitute an attempt at deception; |
| --- | --- | --- |

(h)

where the customs debt was incurred pursuant to Article 46 or 49 and where the following conditions are fulfilled:

(i)

the failure which led to the incurrence of a customs debt had no significant effect on the correct operation of the customs procedure concerned and did not constitute an attempt at deception;

| (ii) | all of the formalities necessary to regularise the situation of the goods are subsequently carried out; |
| --- | --- |

(ii)

all of the formalities necessary to regularise the situation of the goods are subsequently carried out;

| (i) | where goods released for free circulation duty-free, or at a reduced rate of import duty by virtue of their end-use, have been exported with the permission of the customs authorities; |
| --- | --- |

(i)

where goods released for free circulation duty-free, or at a reduced rate of import duty by virtue of their end-use, have been exported with the permission of the customs authorities;

| (j) | where it was incurred pursuant to Article 45 and where the formalities carried out in order to enable the preferential tariff treatment referred to in that Article to be granted are cancelled; |
| --- | --- |

(j)

where it was incurred pursuant to Article 45 and where the formalities carried out in order to enable the preferential tariff treatment referred to in that Article to be granted are cancelled;

| (k) | where, subject to paragraph 5 of this Article, the customs debt was incurred pursuant to Article 46 and evidence is provided to the satisfaction of the customs authorities that the goods have not been used or consumed and have been exported from the customs territory of the Community. |
| --- | --- |

(k)

where, subject to paragraph 5 of this Article, the customs debt was incurred pursuant to Article 46 and evidence is provided to the satisfaction of the customs authorities that the goods have not been used or consumed and have been exported from the customs territory of the Community.

2.   In the event of confiscation, as referred to in paragraph 1(d), the customs debt shall, nevertheless, for the purposes of penalties applicable to customs offences, be deemed not to have been extinguished where, under the law of a Member State, customs duties or the existence of a customs debt provide the basis for determining penalties.

3.   Where, in accordance with paragraph 1(g), a customs debt is extinguished in respect of goods released for free circulation duty-free or at a reduced rate of import duty on account of their end-use, any scrap or waste resulting from their destruction shall be deemed to be non-Community goods.

4.   Where several persons are liable for payment of the amount of import or export duty corresponding to the customs debt and remission is granted, the customs debt shall be extinguished only in respect of the person or persons to whom the remission is granted.

5.   In the case referred to in paragraph 1(k), the customs debt shall not be extinguished in respect of any person or persons who attempted deception.

6.   Where the customs debt was incurred pursuant to Article 46, it shall be extinguished with regard to the person whose behaviour did not involve any attempt at deception and who contributed to the fight against fraud.

7.   The Commission may, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures for the implementation of this Article.

TITLE IV

GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE COMMUNITY

CHAPTER 1

Entry summary declaration

Article 87

Obligation to lodge an entry summary declaration

1.   Goods brought into the customs territory of the Community shall be covered by an entry summary declaration, with the exception of means of transport temporarily imported and means of transport and the goods carried thereon only passing through the territorial waters or the airspace of the customs territory of the Community without a stop within that territory.

2.   Except where otherwise specified in the customs legislation, an entry summary declaration shall be lodged at the competent customs office before the goods are brought into the customs territory of the Community.

Customs authorities may accept, instead of the lodging of the entry summary declaration, the lodging of a notification and access to the entry summary declaration data in the economic operator’s computer system.

3.   The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down the following:

| (a) | the cases, other than those referred to in paragraph 1 of this Article, in which the requirement for an entry summary declaration may be waived or adapted and the conditions under which it may be so waived or adapted; |
| --- | --- |

(a)

the cases, other than those referred to in paragraph 1 of this Article, in which the requirement for an entry summary declaration may be waived or adapted and the conditions under which it may be so waived or adapted;

| (b) | the deadline by which the entry summary declaration is to be lodged or made available before the goods are brought into the customs territory of the Community; |
| --- | --- |

(b)

the deadline by which the entry summary declaration is to be lodged or made available before the goods are brought into the customs territory of the Community;

| (c) | the rules for exceptions from and variations to the deadline referred to in point (b); |
| --- | --- |

(c)

the rules for exceptions from and variations to the deadline referred to in point (b);

| (d) | the rules for determining the competent customs office at which the entry summary declaration is to be lodged or made available and where risk analysis and risk-based entry controls are to be carried out, |
| --- | --- |

(d)

the rules for determining the competent customs office at which the entry summary declaration is to be lodged or made available and where risk analysis and risk-based entry controls are to be carried out,

shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).

In adopting those measures, account shall be taken of the following:

| (a) | special circumstances; |
| --- | --- |

(a)

special circumstances;

| (b) | the application of those measures to certain types of goods traffic, modes of transport or economic operators; |
| --- | --- |

(b)

the application of those measures to certain types of goods traffic, modes of transport or economic operators;

| (c) | international agreements which provide for special security arrangements. |
| --- | --- |

(c)

international agreements which provide for special security arrangements.

Article 88

Lodgement and responsible person

1.   The entry summary declaration shall be lodged using an electronic data-processing technique. Commercial, port or transport information may be used provided it contains the necessary particulars for an entry summary declaration.

Customs authorities may, in exceptional circumstances, accept paper-based entry summary declarations, provided that they apply the same level of risk management as that applied to entry summary declarations made using an electronic data-processing technique and that the requirements for the exchange of such data with other customs offices can be met.

2.   The entry summary declaration shall be lodged by the person who brings the goods into the customs territory of the Community or who assumes responsibility for the carriage of the goods into that territory.

3.   Notwithstanding the obligations of the person referred to in paragraph 2, the entry summary declaration may be lodged instead by one of the following persons:

| (a) | the importer or consignee or other person in whose name or on whose behalf the person referred to in paragraph 2 acts; |
| --- | --- |

(a)

the importer or consignee or other person in whose name or on whose behalf the person referred to in paragraph 2 acts;

| (b) | any person who is able to present the goods in question or to have them presented to the competent customs authority. |
| --- | --- |

(b)

any person who is able to present the goods in question or to have them presented to the competent customs authority.

4.   Where the entry summary declaration is lodged by a person other than the operator of the means of transport by which the goods are brought on to Community customs territory, that operator shall lodge with the appropriate customs office a notification of arrival in the form of a manifest, a dispatch note or a load sheet containing the information required in order to enable all the goods transported which are to be covered by an entry summary declaration to be identified.

The Commission shall, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures stipulating the information which must appear on the notification of arrival.

Paragraph 1 shall apply, mutatis mutandis, to the notification of arrival mentioned in the first subparagraph of this paragraph.

Article 89

Amendment of entry summary declaration

1.   The person who lodges the entry summary declaration shall, at his request, be permitted to amend one or more particulars of that declaration after it has been lodged.

However, no such amendment shall be possible after any of the following events:

| (a) | the customs authorities have informed the person who lodged the entry summary declaration that they intend to examine the goods; |
| --- | --- |

(a)

the customs authorities have informed the person who lodged the entry summary declaration that they intend to examine the goods;

| (b) | the customs authorities have established that the particulars in question are incorrect; |
| --- | --- |

(b)

the customs authorities have established that the particulars in question are incorrect;

| (c) | the customs authorities have allowed the removal of the goods from the place where they were presented. |
| --- | --- |

(c)

the customs authorities have allowed the removal of the goods from the place where they were presented.

2.   The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down exceptions to paragraph 1(c) of this Article, defining, in particular, the following:

| (a) | criteria for establishing grounds for amendments after removal; |
| --- | --- |

(a)

criteria for establishing grounds for amendments after removal;

| (b) | the data elements which may be amended; |
| --- | --- |

(b)

the data elements which may be amended;

| (c) | the time limit after removal within which amendment may be permitted, |
| --- | --- |

(c)

the time limit after removal within which amendment may be permitted,

shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).

Article 90

Customs declaration replacing entry summary declaration

The competent customs office may waive the lodging of an entry summary declaration in respect of goods for which, prior to the expiry of the deadline referred to in point (b) of the first subparagraph of Article 87(3), a customs declaration is lodged. In that case, the customs declaration shall contain at least the particulars necessary for the entry summary declaration. Until such time as the customs declaration is accepted in accordance with Article 112, it shall have the status of an entry summary declaration.

CHAPTER 2

Arrival of goods

Section 1

Entry of goods into the customs territory of the Community

Article 91

Customs supervision

1.   Goods brought into the customs territory of the Community shall, from the time of their entry, be subject to customs supervision and may be subject to customs controls. Where applicable, they shall be subject to such prohibitions and restrictions as are justified on grounds of, inter alia, public morality, public policy or public security, the protection of the health and life of humans, animals or plants, the protection of the environment, the protection of national treasures possessing artistic, historic or archaeological value and the protection of industrial or commercial property, including controls on drug precursors, goods infringing certain intellectual property rights and cash entering the Community, as well as to the implementation of fishery conservation and management measures and of commercial policy measures.

They shall remain under such supervision for as long as is necessary to determine their customs status and shall not be removed therefrom without the permission of the customs authorities.

Without prejudice to Article 166, Community goods shall not be subject to customs supervision once their customs status is established.

Non-Community goods shall remain under customs supervision until their customs status is changed, or they are re-exported or destroyed.

2.   The holder of goods under customs supervision may, with the permission of the customs authorities, at any time examine the goods or take samples, in particular in order to determine their tariff classification, customs value or customs status.

Article 92

Conveyance to the appropriate place

1.   The person who brings goods into the customs territory of the Community shall convey them without delay, by the route specified by the customs authorities and in accordance with their instructions, if any, to the customs office designated by the customs authorities, or to any other place designated or approved by those authorities, or into a free zone.

Goods brought into a free zone shall be brought into that free zone directly, either by sea or air or, if by land, without passing through another part of the customs territory of the Community, where the free zone adjoins the land frontier between a Member State and a third country.

The goods shall be presented to the customs authorities in accordance with Article 95.

2.   Any person who assumes responsibility for the carriage of goods after they have been brought into the customs territory of the Community shall become responsible for compliance with the obligation laid down in paragraph 1.

3.   Goods which, although still outside the customs territory of the Community, may be subject to customs controls by the customs authority of a Member State as a result of an agreement concluded with the relevant country or territory outside the customs territory of the Community, shall be treated in the same way as goods brought into the customs territory of the Community.

4.   Paragraph 1 shall not preclude application of any special provisions with respect to letters, postcards and printed matter and their electronic equivalents held on other media or to goods carried by travellers, goods transported within frontier zones or in pipelines and wires as well as any other traffic of negligible economic importance, provided that customs supervision and customs control possibilities are not thereby jeopardised.

5.   Paragraph 1 shall not apply to means of transport and goods carried thereon only passing through the territorial waters or the airspace of the customs territory of the Community without a stop within that territory.

Article 93

Intra-Community air and sea services

1.   Articles 87 to 90, 92(1) and 94 to 97 shall not apply to goods which have temporarily left the customs territory of the Community while moving between two points in that territory by sea or air, provided that carriage has been effected by a direct route and by an air or regular shipping service without a stop outside the customs territory of the Community.

2.   The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down special provisions for air and regular shipping services, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).

Article 94

Conveyance under special circumstances

1.   Where, by reason of unforeseeable circumstances or force majeure, the obligation laid down in Article 92(1) cannot be complied with, the person bound by that obligation or any other person acting on that person’s behalf shall inform the customs authorities of the situation without delay. Where the unforeseeable circumstances or force majeure do not result in total loss of the goods, the customs authorities shall also be informed of their precise location.

2.   Where, by reason of unforeseeable circumstances or force majeure, a vessel or aircraft covered by Article 92(5) is forced to put into port or to land temporarily in the customs territory of the Community and the obligation laid down in Article 92(1) cannot be complied with, the person who brought the vessel or aircraft into the customs territory of the Community, or any other person acting on that person’s behalf, shall inform the customs authorities of the situation without delay.

3.   The customs authorities shall determine the measures to be taken in order to permit customs supervision of the goods referred to in paragraph 1, or of the vessel or aircraft and any goods thereon in the circumstances specified in paragraph 2, and to ensure, where appropriate, that they are subsequently conveyed to a customs office or other place designated or approved by the authorities.

Section 2

Presentation, unloading and examination of goods

Article 95

Presentation of goods to customs

1.   Goods brought into the customs territory of the Community shall be presented to customs immediately upon their arrival at the designated customs office or any other place designated or approved by the customs authorities or in the free zone by one of the following persons:

| (a) | the person who brought the goods into the customs territory of the Community; |
| --- | --- |

(a)

the person who brought the goods into the customs territory of the Community;

| (b) | the person in whose name or on whose behalf the person who brought the goods into that territory acts; |
| --- | --- |

(b)

the person in whose name or on whose behalf the person who brought the goods into that territory acts;

| (c) | the person who assumed responsibility for carriage of the goods after they were brought into the customs territory of the Community. |
| --- | --- |

(c)

the person who assumed responsibility for carriage of the goods after they were brought into the customs territory of the Community.

2.   Notwithstanding the obligations of the person described in paragraph 1, presentation of the goods may be effected instead by one of the following persons:

| (a) | any person who immediately places the goods under a customs procedure; |
| --- | --- |

(a)

any person who immediately places the goods under a customs procedure;

| (b) | the holder of an authorisation for the operation of storage facilities or any person who carries out an activity in a free zone. |
| --- | --- |

(b)

the holder of an authorisation for the operation of storage facilities or any person who carries out an activity in a free zone.

3.   The person presenting the goods shall make a reference to the entry summary declaration or customs declaration which has been lodged in respect of the goods.

4.   Paragraph 1 shall not preclude application of any special provisions with respect to letters, postcards and printed matter and their electronic equivalents held on other media or to goods carried by travellers, goods transported within frontier zones or in pipelines and wires as well as any other traffic of negligible economic importance, provided that customs supervision and customs control possibilities are not thereby jeopardised.

Article 96

Unloading and examination of goods

1.   Goods shall be unloaded or trans-shipped from the means of transport carrying them solely with the permission of the customs authorities in places designated or approved by those authorities.

However, such permission shall not be required in the event of an imminent danger necessitating the immediate unloading of all or part of the goods. In that case, the customs authorities shall immediately be informed accordingly.

2.   The customs authorities may at any time require goods to be unloaded and unpacked for the purpose of examining them, taking samples or examining the means of transport carrying them.

3.   Goods presented to customs shall not be removed from the place where they have been presented without the permission of the customs authorities.

Section 3

Formalities after presentation

Article 97

Obligation to place non-Community goods under a customs procedure

1.   Without prejudice to Articles 125 to 127, non-Community goods presented to customs shall be placed under a customs procedure.

2.   Except as otherwise provided, the declarant shall be free to choose the customs procedure under which he wishes to place the goods, under the conditions for that procedure, irrespective of their nature or quantity, or their country of origin, consignment or destination.

Article 98

Goods deemed to be placed in temporary storage

1.   Except where goods are immediately placed under a customs procedure for which a customs declaration has been accepted, or have been placed in a free zone, non-Community goods presented to customs shall be deemed to have been placed under temporary storage, in accordance with Article 151.

2.   Without prejudice to the obligation laid down in Article 87(2) and the exceptions or waiver provided for by the measures adopted under Article 87(3), where it is found that non-Community goods presented to customs are not covered by an entry summary declaration, the holder of the goods shall lodge such a declaration immediately.

Section 4

Goods moved under a transit procedure

Article 99

Waiver for goods arriving under transit

Article 92, with the exception of the first subparagraph of paragraph 1 thereof, and Articles 95 to 98 shall not apply when goods already under a transit procedure are brought into the customs territory of the Community.

Article 100

Provisions applicable to non-Community goods after a transit procedure has ended

Articles 96, 97 and 98 shall apply to non-Community goods moving under a transit procedure, once such goods have been presented to the customs office of destination in the customs territory of the Community, in accordance with the rules governing transit.

TITLE V

GENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER A CUSTOMS PROCEDURE, VERIFICATION, RELEASE AND DISPOSAL OF GOODS

CHAPTER 1

Customs status of goods

Article 101

Presumption of customs status of Community goods

1.   Without prejudice to Article 161, all goods in the customs territory of the Community shall be presumed to have the customs status of Community goods, unless it is established that they are not Community goods.

2.   The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down:

| (a) | the cases in which the presumption referred to in paragraph 1 of this Article does not apply; |
| --- | --- |

(a)

the cases in which the presumption referred to in paragraph 1 of this Article does not apply;

| (b) | the means by which the customs status of Community goods may be established; |
| --- | --- |

(b)

the means by which the customs status of Community goods may be established;

| (c) | the cases in which goods wholly obtained in the customs territory of the Community do not have the customs status of Community goods if they are obtained from goods placed under the external transit procedure, a storage procedure, the temporary admission procedure or the inward-processing procedure, |
| --- | --- |

(c)

the cases in which goods wholly obtained in the customs territory of the Community do not have the customs status of Community goods if they are obtained from goods placed under the external transit procedure, a storage procedure, the temporary admission procedure or the inward-processing procedure,

shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).

Article 102

Loss of customs status of Community goods

Community goods shall become non-Community goods in the following cases:

| (a) | where they are moved out of the customs territory of the Community, insofar as the rules on internal transit or the measures laid down in accordance with Article 103 do not apply; |
| --- | --- |

(a)

where they are moved out of the customs territory of the Community, insofar as the rules on internal transit or the measures laid down in accordance with Article 103 do not apply;

| (b) | where they have been placed under the external transit procedure, a storage procedure or the inward-processing procedure, insofar as the customs legislation so allows; |
| --- | --- |

(b)

where they have been placed under the external transit procedure, a storage procedure or the inward-processing procedure, insofar as the customs legislation so allows;

| (c) | where they have been placed under the end-use procedure and are either subsequently abandoned to the State, or are destroyed and waste remains; |
| --- | --- |

(c)

where they have been placed under the end-use procedure and are either subsequently abandoned to the State, or are destroyed and waste remains;

| (d) | where the declaration for release of goods for free circulation is invalidated after release in accordance with measures adopted pursuant to the second subparagraph of Article 114(2). |
| --- | --- |

(d)

where the declaration for release of goods for free circulation is invalidated after release in accordance with measures adopted pursuant to the second subparagraph of Article 114(2).

Article 103

Community goods leaving the customs territory temporarily

The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down the conditions under which Community goods may move, without being subject to a customs procedure, from one point to another within the customs territory of the Community and temporarily out of that territory without alteration of their customs status, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).

CHAPTER 2

Placing goods under a customs procedure

Section 1

General provisions

Article 104

Customs declaration of goods and customs supervision of Community goods

1.   All goods intended to be placed under a customs procedure, except for the free-zone procedure, shall be covered by a customs declaration appropriate for the particular procedure.

2.   Community goods declared for export, internal Community transit or outward processing shall be subject to customs supervision from the time of acceptance of the declaration referred to in paragraph 1 until such time as they leave the customs territory of the Community or are abandoned to the State or destroyed or the customs declaration is invalidated.

Article 105

Competent customs offices

1.   Except where Community legislation provides otherwise, Member States shall determine the location and competence of the various customs offices situated in their territory.

Member States shall ensure that official opening hours are fixed for those offices that are reasonable and appropriate, taking into account the nature of the traffic and of the goods and the customs procedures under which they are to be placed, so that the flow of international traffic is neither hindered nor distorted.

2.   The Commission shall, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures defining the various roles and responsibilities of competent customs offices, and notably of the following:

| (a) | the customs offices of entry, import, export or exit; |
| --- | --- |

(a)

the customs offices of entry, import, export or exit;

| (b) | the customs offices carrying out the formalities for the placing of goods under a customs procedure; |
| --- | --- |

(b)

the customs offices carrying out the formalities for the placing of goods under a customs procedure;

| (c) | the customs offices granting authorisations and supervising customs procedures. |
| --- | --- |

(c)

the customs offices granting authorisations and supervising customs procedures.

Article 106

Centralised clearance

1.   Customs authorities may authorise a person to lodge, or make available, at the customs office responsible for the place where he is established a customs declaration for goods which are presented to customs at another customs office. In such cases, the customs debt shall be deemed to be incurred at the customs office at which the customs declaration is lodged or made available.

2.   The customs office at which the customs declaration is lodged or made available shall carry out the formalities for the verification of the declaration, the recovery of the amount of import or export duty corresponding to any customs debt and for granting release of the goods.

3.   The customs office at which the goods are presented shall, without prejudice to its own controls for security and safety purposes, carry out any examination justifiably requested by the customs office at which the customs declaration is lodged or made available and shall allow release of the goods, taking into account information received from that office.

4.   The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down in particular, rules in respect of the following:

| (a) | the granting of the authorisation referred to in paragraph 1; |
| --- | --- |

(a)

the granting of the authorisation referred to in paragraph 1;

| (b) | the cases in which review of the authorisation is to be carried out; |
| --- | --- |

(b)

the cases in which review of the authorisation is to be carried out;

| (c) | the conditions under which the authorisation is granted; |
| --- | --- |

(c)

the conditions under which the authorisation is granted;

| (d) | identification of the customs authority competent for the granting of the authorisation; |
| --- | --- |

(d)

identification of the customs authority competent for the granting of the authorisation;

| (e) | consultation with and provision of information to other customs authorities, where appropriate; |
| --- | --- |

(e)

consultation with and provision of information to other customs authorities, where appropriate;

| (f) | the conditions under which the authorisation may be suspended or revoked; |
| --- | --- |

(f)

the conditions under which the authorisation may be suspended or revoked;

| (g) | the specific role and responsibilities of the competent customs offices involved, particularly in respect of the controls to be applied; |
| --- | --- |

(g)

the specific role and responsibilities of the competent customs offices involved, particularly in respect of the controls to be applied;

| (h) | the form of, and any time limit for, the completion of formalities, |
| --- | --- |

(h)

the form of, and any time limit for, the completion of formalities,

shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).

Those measures shall take account of the following:

| — | with regard to point (c), where more than one Member State is involved, compliance by the applicant with the criteria laid down in Article 14 for the granting of the status of authorised economic operator, |
| --- | --- |

—

with regard to point (c), where more than one Member State is involved, compliance by the applicant with the criteria laid down in Article 14 for the granting of the status of authorised economic operator,

| — | with regard to point (d), the place where the applicant’s main accounts for customs purposes are held or accessible, facilitating audit-based controls, and where at least part of the activities to be covered by the authorisation are to be carried out. |
| --- | --- |

—

with regard to point (d), the place where the applicant’s main accounts for customs purposes are held or accessible, facilitating audit-based controls, and where at least part of the activities to be covered by the authorisation are to be carried out.

Article 107

Types of customs declaration

1.   The customs declaration shall be lodged using an electronic data-processing technique. The customs authorities may allow the customs declaration to take the form of an entry in the declarant’s records, provided that the customs authorities have access to those data in the declarant’s electronic system and that the requirements for any necessary exchange of such data between customs offices are met.

2.   Where this is provided for in the customs legislation, the customs authorities may accept a paper-based customs declaration, or a customs declaration made orally or by any other act whereby goods can be placed under a customs procedure.

3.   The Commission shall, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures for the implementation of this Article.

Section 2

Standard customs declarations

Article 108

Content of a declaration and supporting documents

1.   Customs declarations shall contain all the particulars necessary for application of the provisions governing the customs procedure for which the goods are declared. Customs declarations made using an electronic data-processing technique shall contain an electronic signature or other means of authentication. Paper-based declarations shall be signed.

The Commission shall, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures laying down the specifications to which customs declarations must correspond.

2.   The supporting documents required for application of the provisions governing the customs procedure for which the goods are declared shall be made available to the customs authorities at the time when the declaration is lodged.

3.   When a customs declaration is lodged using an electronic data-processing technique, the customs authorities may also allow supporting documents to be lodged using that technique. Customs authorities may accept, instead of the lodging of those documents, access to the relevant data in the economic operator’s computer system.

However, upon request by the declarant, the customs authorities may allow those documents to be made available after release of the goods.

4.   The Commission shall, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures for the implementation of paragraphs 2 and 3 of this Article.

Section 3

Simplified customs declarations

Article 109

Simplified declaration

1.   The customs authorities shall, provided that the conditions of paragraphs 2 and 3 of this Article are fulfilled, authorise any person to have goods placed under a customs procedure on the basis of a simplified declaration which may omit certain of the particulars and supporting documents referred to in Article 108.

2.   The measures designed to amend non-essential elements of this Regulation, by supplementing it, relating to the conditions under which the authorisation referred to in paragraph 1 of this Article is to be given, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).

3.   The Commission may, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures concerning the specifications to which the simplified declarations must correspond.

Article 110

Supplementary declaration

1.   In the case of a simplified declaration pursuant to Article 109(1), the declarant shall furnish a supplementary declaration containing the further particulars necessary to complete the customs declaration for the customs procedure concerned.

The supplementary declaration may be of a general, periodic or recapitulative nature.

The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down exceptions to the first subparagraph of this paragraph, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).

2.   The supplementary declaration and the simplified declaration referred to in Article 109(1) shall be deemed to constitute a single, indivisible instrument taking effect on the date on which the simplified declaration is accepted in accordance with Article 112.

Where the simplified declaration takes the form of an entry in the declarant’s records and access to those data by the customs authorities, the declaration shall take effect from the date on which the goods are entered in the records.

3.   The place where the supplementary declaration is to be lodged in accordance with the authorisation shall be deemed, for the purposes of Article 55, to be the place where the customs declaration has been lodged.

Section 4

Provisions applying to all customs declarations

Article 111

Person lodging a declaration

1.   Without prejudice to Article 110(1), a customs declaration may be made by any person who is able to present or make available all of the documents which are required for the application of the provisions governing the customs procedure in respect of which the goods are declared. That person shall also be able to present the goods in question or to have them presented to the competent customs office.

However, where acceptance of a customs declaration imposes particular obligations on a specific person, the declaration must be made by that person or by his representative.

2.   The declarant shall be established in the customs territory of the Community. However, the following declarants shall not be required to be established within the Community:

| — | persons who lodge a declaration for transit or temporary admission, |
| --- | --- |

—

persons who lodge a declaration for transit or temporary admission,

| — | persons who declare goods occasionally, provided that the customs authorities deem this to be justified. |
| --- | --- |

—

persons who declare goods occasionally, provided that the customs authorities deem this to be justified.

3.   The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down the cases in which, and the conditions under which, the requirements referred to in paragraph 2 may be waived, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).

Article 112

Acceptance of a declaration

1.   Declarations which comply with the conditions laid down in this Chapter shall be accepted by the customs authorities immediately, provided that the goods to which they refer have been presented to customs or, to the satisfaction of the customs authorities, are made available for customs controls.

Where the declaration takes the form of an entry in the declarant’s records and access to those data by the customs authorities, the declaration shall be deemed to have been accepted at the moment at which the goods are entered in the records. The customs authorities may, without prejudice to the legal obligations of the declarant or to the application of security and safety controls, waive the obligation for the goods to be presented or to be made available for customs control.

2.   Without prejudice to Article 110(2) or the second subparagraph of paragraph 1 of this Article, where a customs declaration is lodged at a customs office other than the office at which the goods are presented, the declaration shall be accepted when the office at which the goods are presented confirms the availability of the goods for customs controls.

3.   The date of acceptance of the customs declaration by the customs authorities shall, except where otherwise provided, be the date to be used for the application of the provisions governing the customs procedure for which the goods are declared and for all other import or export formalities.

4.   The Commission shall, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures laying down detailed rules for the implementation of this Article.

Article 113

Amendment of a declaration

1.   The declarant shall, at his request, be permitted to amend one or more of the particulars of the declaration after the declaration has been accepted by customs. The amendment shall not render the declaration applicable to goods other than those which it originally covered.

2.   No such amendment shall be permitted where it is requested after any of the following events:

| (a) | the customs authorities have informed the declarant that they intend to examine the goods; |
| --- | --- |

(a)

the customs authorities have informed the declarant that they intend to examine the goods;

| (b) | the customs authorities have established that the particulars in question are incorrect; |
| --- | --- |

(b)

the customs authorities have established that the particulars in question are incorrect;

| (c) | the customs authorities have released the goods. |
| --- | --- |

(c)

the customs authorities have released the goods.

3.   The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down exceptions to paragraph 2(c) of this Article, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).

Article 114

Invalidation of a declaration

1.   The customs authorities shall, at the request of the declarant, invalidate a declaration already accepted in the following cases:

| (a) | where they are satisfied that the goods are immediately to be placed under another customs procedure; |
| --- | --- |

(a)

where they are satisfied that the goods are immediately to be placed under another customs procedure;

| (b) | where they are satisfied that, as a result of special circumstances, the placing of the goods under the customs procedure for which they were declared is no longer justified. |
| --- | --- |

(b)

where they are satisfied that, as a result of special circumstances, the placing of the goods under the customs procedure for which they were declared is no longer justified.

However, where the customs authorities have informed the declarant of their intention to examine the goods, a request for invalidation of the declaration shall not be accepted before the examination has taken place.

2.   The declaration shall not be invalidated after the goods have been released.

The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down exceptions to the first subparagraph of this paragraph, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).

Section 5

Other simplifications

Article 115

Facilitation of the drawing-up of customs declarations for goods falling under different tariff subheadings

Where a consignment is made up of goods falling within different tariff subheadings, and dealing with each of those goods in accordance with its tariff subheadings for the purpose of drawing-up the customs declaration would entail a burden of work and expense disproportionate to the import duties chargeable, the customs authorities may, at the request of the declarant, agree that import duties be charged on the whole consignment on the basis of the tariff subheadings of the goods which are subject to the highest rate of import or export duty.

The Commission may, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures for the implementation of this Article.

Article 116

Simplification of customs formalities and controls

1.   Customs authorities may authorise simplifications, other than as referred to under Section 3 of this Chapter, of the customs formalities and controls.

2.   The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down in particular rules in respect of the following:

| (a) | the granting of the authorisations referred to in paragraph 1; |
| --- | --- |

(a)

the granting of the authorisations referred to in paragraph 1;

| (b) | the cases in which review of the authorisations is to be carried out and the conditions under which their use is to be monitored by the customs authorities; |
| --- | --- |

(b)

the cases in which review of the authorisations is to be carried out and the conditions under which their use is to be monitored by the customs authorities;

| (c) | the conditions under which the authorisations are granted; |
| --- | --- |

(c)

the conditions under which the authorisations are granted;

| (d) | the conditions under which an economic operator may be authorised to carry out certain customs formalities which should in principle be carried out by the customs authorities, including the self-assessment of import and export duties, and to perform certain controls under customs supervision; |
| --- | --- |

(d)

the conditions under which an economic operator may be authorised to carry out certain customs formalities which should in principle be carried out by the customs authorities, including the self-assessment of import and export duties, and to perform certain controls under customs supervision;

| (e) | identification of the customs authority competent for the granting of the authorisations; |
| --- | --- |

(e)

identification of the customs authority competent for the granting of the authorisations;

| (f) | consultation with and provision of information to other customs authorities, where appropriate; |
| --- | --- |

(f)

consultation with and provision of information to other customs authorities, where appropriate;

| (g) | the conditions under which the authorisations may be suspended or revoked; |
| --- | --- |

(g)

the conditions under which the authorisations may be suspended or revoked;

| (h) | the specific role and responsibilities of the competent customs offices involved, particularly in respect of the controls to be applied; |
| --- | --- |

(h)

the specific role and responsibilities of the competent customs offices involved, particularly in respect of the controls to be applied;

| (i) | the form of, and any time limit for, the completion of formalities, |
| --- | --- |

(i)

the form of, and any time limit for, the completion of formalities,

shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).

Those measures shall take account of the following:

| — | the customs formalities to be completed and customs controls to be performed for security and safety purposes on goods brought into or leaving the customs territory of the Community, |
| --- | --- |

—

the customs formalities to be completed and customs controls to be performed for security and safety purposes on goods brought into or leaving the customs territory of the Community,

| — | the rules adopted pursuant to Article 25(3), |
| --- | --- |

—

the rules adopted pursuant to Article 25(3),

| — | with regard to point (d), where more than one Member State is involved, the applicant shall hold the status of authorised economic operator in accordance with Article 14, |
| --- | --- |

—

with regard to point (d), where more than one Member State is involved, the applicant shall hold the status of authorised economic operator in accordance with Article 14,

| — | with regard to point (e), the place where the applicant’s main accounts for customs purposes are held or accessible, facilitating audit-based controls, and where at least part of the activities to be covered by the authorisation are to be carried out. |
| --- | --- |

—

with regard to point (e), the place where the applicant’s main accounts for customs purposes are held or accessible, facilitating audit-based controls, and where at least part of the activities to be covered by the authorisation are to be carried out.

CHAPTER 3

Verification and release of goods

Section 1

Verification

Article 117

Verification of a customs declaration

The customs authorities may, for the purpose of verifying the accuracy of the particulars contained in a customs declaration which they have accepted:

| (a) | examine the declaration and all of the supporting documents; |
| --- | --- |

(a)

examine the declaration and all of the supporting documents;

| (b) | require the declarant to present other documents; |
| --- | --- |

(b)

require the declarant to present other documents;

| (c) | examine the goods; |
| --- | --- |

(c)

examine the goods;

| (d) | take samples for analysis or for detailed examination of the goods. |
| --- | --- |

(d)

take samples for analysis or for detailed examination of the goods.

Article 118

Examination and sampling of goods

1.   Transport of the goods to the places where they are to be examined and where samples are to be taken, and all the handling necessitated by such examination or taking of samples, shall be carried out by or under the responsibility of the declarant. The costs incurred shall be borne by the declarant.

2.   The declarant shall have the right to be present or represented when the goods are examined and when samples are taken. Where the customs authorities have reasonable grounds for so doing, they may require the declarant to be present or represented when the goods are examined or samples are taken or to provide them with the assistance necessary to facilitate such examination or taking of samples.

3.   Provided that samples are taken in accordance with the provisions in force, the customs authorities shall not be liable for payment of any compensation in respect thereof but shall bear the costs of their analysis or examination.

Article 119

Partial examination and sampling of goods

1.   Where only part of the goods covered by a customs declaration is examined, or samples are taken, the results of the partial examination, or of the analysis or examination of the samples, shall be taken to apply to all the goods covered by the same declaration.

However, the declarant may request a further examination or sampling of the goods if he considers that the results of the partial examination, or of the analysis or examination of the samples taken, are not valid as regards the remainder of the goods declared. The request shall be granted, provided that the goods have not been released or that, if they have been released, the declarant proves that they have not been altered in any way.

2.   For the purposes of paragraph 1, where a customs declaration covers two or more items, the particulars relating to each item shall be deemed to constitute a separate declaration.

3.   The Commission shall, in accordance with the management procedure referred to in Article 184(3), adopt measures laying down the procedure to be followed in the event of divergent results of examinations pursuant to paragraph 1 of this Article.

Article 120

Results of the verification

1.   The results of verifying the customs declaration shall be used for the application of the provisions governing the customs procedure under which the goods are placed.

2.   Where the customs declaration is not verified, paragraph 1 shall apply on the basis of the particulars contained in the declaration.

3.   The results of the verification made by the customs authorities shall have the same conclusive force throughout the customs territory of the Community.

Article 121

Identification measures

1.   The customs authorities or, where appropriate, economic operators authorised to do so by the customs authorities, shall take the measures necessary to identify the goods where identification is required in order to ensure compliance with the provisions governing the customs procedure for which those goods have been declared.

Those identification measures shall have the same legal effect throughout the customs territory of the Community.

2.   Means of identification affixed to the goods or means of transport shall be removed or destroyed only by the customs authorities or, where they are authorised to do so by the customs authorities, by economic operators, unless, as a result of unforeseeable circumstances or force majeure, their removal or destruction is essential to ensure the protection of the goods or the means of transport.

Article 122

Implementing measures

The Commission may, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures for the implementation of this Section.

Section 2

Release

Article 123

Release of the goods

1.   Without prejudice to Article 117, where the conditions for placing the goods under the procedure concerned are fulfilled and provided that any restriction has been applied and the goods are not subject to any prohibition, the customs authorities shall release the goods as soon as the particulars in the customs declaration have been verified or are accepted without verification.

The first subparagraph shall also apply where verification as referred to in Article 117 cannot be completed within a reasonable period of time and the goods are no longer required to be present for verification purposes.

2.   All the goods covered by the same declaration shall be released at the same time.

For the purposes of the first subparagraph, where a customs declaration covers two or more items, the particulars relating to each item shall be deemed to constitute a separate customs declaration.

3.   Where the goods are presented at a customs office other than the office at which the customs declaration has been accepted, the customs authorities involved shall exchange the information necessary for the release of the goods, without prejudice to appropriate controls.

Article 124

Release dependent upon payment of the amount of import or export duty corresponding to the customs debt or provision of a guarantee

1.   Where the placing of goods under a customs procedure gives rise to a customs debt, the release of the goods shall be conditional upon the payment of the amount of import or export duty corresponding to the customs debt or the provision of a guarantee to cover that debt.

However, without prejudice to the third subparagraph, the first subparagraph shall not apply to temporary admission with partial relief from import duties.

Where, pursuant to the provisions governing the customs procedure for which the goods are declared, the customs authorities require the provision of a guarantee, those goods shall not be released for the customs procedure in question until such guarantee is provided.

2.   The Commission may, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures laying down exceptions to the first and third subparagraphs of paragraph 1 of this Article.

CHAPTER 4

Disposal of goods

Article 125

Destruction of goods

Where the customs authorities have reasonable grounds for so doing, they may require goods which have been presented to customs to be destroyed and shall inform the holder of the goods accordingly. The costs of destruction shall be borne by the holder of the goods.

Article 126

Measures to be taken by the customs authorities

1.   The customs authorities shall take any necessary measures, including confiscation and sale, or destruction, to dispose of goods in the following cases:

| (a) | where one of the obligations laid down in customs legislation concerning the introduction of non-Community goods into the customs territory of the Community has not been fulfilled, or the goods have been withheld from customs supervision; |
| --- | --- |

(a)

where one of the obligations laid down in customs legislation concerning the introduction of non-Community goods into the customs territory of the Community has not been fulfilled, or the goods have been withheld from customs supervision;

| (b) | where the goods cannot be released for any of the following reasons:






  (i) | it has not been possible, for reasons attributable to the declarant, to undertake or continue examination of the goods within the period prescribed by the customs authorities; |
| --- | --- | --- |

(b)

where the goods cannot be released for any of the following reasons:

(i)

it has not been possible, for reasons attributable to the declarant, to undertake or continue examination of the goods within the period prescribed by the customs authorities;

| (ii) | the documents which must be produced before the goods can be placed under, or released for, the customs procedure requested have not been made available; |
| --- | --- |

(ii)

the documents which must be produced before the goods can be placed under, or released for, the customs procedure requested have not been made available;

| (iii) | payments or a guarantee which should have been made or provided in respect of import or export duties, as the case may be, have not been made or provided within the period prescribed; |
| --- | --- |

(iii)

payments or a guarantee which should have been made or provided in respect of import or export duties, as the case may be, have not been made or provided within the period prescribed;

| (iv) | they are subject to prohibitions or restrictions; |
| --- | --- |

(iv)

they are subject to prohibitions or restrictions;

| (c) | where the goods have not been removed within a reasonable period after their release; |
| --- | --- |

(c)

where the goods have not been removed within a reasonable period after their release;

| (d) | where, after their release, the goods are found not to have fulfilled the conditions for that release; |
| --- | --- |

(d)

where, after their release, the goods are found not to have fulfilled the conditions for that release;

| (e) | where goods are abandoned to the State in accordance with Article 127. |
| --- | --- |

(e)

where goods are abandoned to the State in accordance with Article 127.

2.   Non-Community goods which have been abandoned to the State, seized or confiscated shall be deemed to be placed under the temporary storage procedure.

Article 127

Abandonment

1.   Non-Community goods and goods placed under the end-use procedure may with prior permission of the customs authorities be abandoned to the State by the holder of the procedure or, where applicable, the holder of the goods.

2.   Abandonment shall not entail any expense for the State. The holder of the procedure or, where applicable, the holder of goods, shall bear the costs of any destruction or other disposal of goods.

Article 128

Implementing measures

The measures designed to amend non-essential elements of this Regulation, by supplementing it, relating to the implementation of this Chapter, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).

TITLE VI

RELEASE FOR FREE CIRCULATION AND RELIEF FROM IMPORT DUTIES

CHAPTER 1

Release for free circulation

Article 129

Scope and effect

1.   Non-Community goods intended to be put on the Community market or intended for private use or consumption within the Community shall be placed under release for free circulation.

2.   Release for free circulation shall entail the following:

| (a) | the collection of any import duties due; |
| --- | --- |

(a)

the collection of any import duties due;

| (b) | the collection, as appropriate, of other charges, as provided for under relevant provisions in force relating to the collection of those charges; |
| --- | --- |

(b)

the collection, as appropriate, of other charges, as provided for under relevant provisions in force relating to the collection of those charges;

| (c) | the application of commercial policy measures and prohibitions and restrictions insofar as they do not have to be applied at an earlier stage; |
| --- | --- |

(c)

the application of commercial policy measures and prohibitions and restrictions insofar as they do not have to be applied at an earlier stage;

| (d) | completion of the other formalities laid down in respect of the importation of the goods. |
| --- | --- |

(d)

completion of the other formalities laid down in respect of the importation of the goods.

3.   Release for free circulation shall confer on non-Community goods the customs status of Community goods.

CHAPTER 2

Relief from import duties

Section 1

Returned goods

Article 130

Scope and effect

1.   Non-Community goods which, having originally been exported as Community goods from the customs territory of the Community, are returned to that territory within a period of three years and declared for release for free circulation shall, at the request of the person concerned, be granted relief from import duties.

2.   The three-year period referred to in paragraph 1 may be exceeded in order to take account of special circumstances.

3.   Where, prior to their export from the customs territory of the Community, the returned goods had been released for free circulation duty-free or at a reduced rate of import duty because of a particular end-use, relief from duty under paragraph 1 shall be granted only if they are to be released for free circulation for the same end-use.

Where the end-use for which the goods in question are to be released for free circulation is no longer the same, the amount of import duty shall be reduced by any amount collected on the goods when they were first released for free circulation. Should the latter amount exceed that levied on the release for free circulation of the returned goods, no repayment shall be granted.

4.   Where Community goods have lost their customs status as Community goods pursuant to Article 102(b) and are subsequently released for free circulation, paragraphs 1, 2 and 3 of this Article shall apply mutatis mutandis.

5.   The relief from import duties shall be granted only if goods are reimported in the state in which they were exported.

Article 131

Cases in which no relief from import duties is granted

Relief from import duties provided for in Article 130 shall not be granted in the following cases:

| (a) | goods exported from the customs territory of the Community under the outward-processing procedure, unless one of the following applies:






  (i) | those goods remain in the state in which they were exported; |
| --- | --- | --- |

(a)

goods exported from the customs territory of the Community under the outward-processing procedure, unless one of the following applies:

(i)

those goods remain in the state in which they were exported;

| (ii) | the rules adopted in accordance with Article 134 allow for this; |
| --- | --- |

(ii)

the rules adopted in accordance with Article 134 allow for this;

| (b) | goods which have benefited from measures laid down under the common agricultural policy involving their export out of the customs territory of the Community, except where the rules adopted in accordance with Article 134 allow for this. |
| --- | --- |

(b)

goods which have benefited from measures laid down under the common agricultural policy involving their export out of the customs territory of the Community, except where the rules adopted in accordance with Article 134 allow for this.

Article 132

Goods previously placed under the inward-processing procedure

1.   Article 130 shall apply mutatis mutandis to processed products which were originally re-exported from the customs territory of the Community subsequent to an inward-processing procedure.

2.   At the request of the declarant and provided he submits the necessary information, the amount of import duty on the goods covered by paragraph 1 of this Article shall be determined in accordance with Article 53(3). The date of acceptance of the re-export notification shall be regarded as the date of release for free circulation.

3.   The relief from import duties provided for in Article 130 shall not be granted for processed products which were exported in accordance with Article 142(2)(b), unless it is ensured that no goods will be placed under the inward-processing procedure.

Section 2

Sea-fishing and products taken from the sea

Article 133

Products of sea-fishing and other products taken from the sea

Without prejudice to Article 36(1), the following shall be exempt from import duties when they are released for free circulation:

| (a) | products of sea-fishing and other products taken from the territorial sea of a country or territory outside the customs territory of the Community by vessels solely registered or recorded in a Member State and flying the flag of that state; |
| --- | --- |

(a)

products of sea-fishing and other products taken from the territorial sea of a country or territory outside the customs territory of the Community by vessels solely registered or recorded in a Member State and flying the flag of that state;

| (b) | products obtained from products referred to in point (a) on board factory-ships fulfilling the conditions laid down in that point. |
| --- | --- |

(b)

products obtained from products referred to in point (a) on board factory-ships fulfilling the conditions laid down in that point.

Section 3

Implementing measures

Article 134

Implementing measures

The measures designed to amend non-essential elements of this Regulation, by supplementing it, relating to the implementation of this Chapter, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).

TITLE VII

SPECIAL PROCEDURES

CHAPTER 1

General provisions

Article 135

Scope

Goods may be placed under any of the following categories of special procedures:

| (a) | transit, which shall comprise external and internal transit; |
| --- | --- |

(a)

transit, which shall comprise external and internal transit;

| (b) | storage, which shall comprise temporary storage, customs warehousing and free zones; |
| --- | --- |

(b)

storage, which shall comprise temporary storage, customs warehousing and free zones;

| (c) | specific use, which shall comprise temporary admission and end-use; |
| --- | --- |

(c)

specific use, which shall comprise temporary admission and end-use;

| (d) | processing, which shall comprise inward and outward processing. |
| --- | --- |

(d)

processing, which shall comprise inward and outward processing.

Article 136

Authorisation

1.   An authorisation from the customs authorities shall be required for the following:

| — | the use of the inward or outward-processing procedure, the temporary admission procedure or the end-use procedure, |
| --- | --- |

—

the use of the inward or outward-processing procedure, the temporary admission procedure or the end-use procedure,

| — | the operation of storage facilities for the temporary storage or customs warehousing of goods, except where the storage facility operator is the customs authority itself. |
| --- | --- |

—

the operation of storage facilities for the temporary storage or customs warehousing of goods, except where the storage facility operator is the customs authority itself.

The conditions under which the use of one or more of the procedures referred to above or the operation of storage facilities is permitted shall be set out in the authorisation.

2.   The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down in particular rules in respect of the following:

| (a) | the granting of the authorisation referred to in paragraph 1; |
| --- | --- |

(a)

the granting of the authorisation referred to in paragraph 1;

| (b) | the cases in which review of the authorisation is to be carried out; |
| --- | --- |

(b)

the cases in which review of the authorisation is to be carried out;

| (c) | the conditions under which the authorisation is granted; |
| --- | --- |

(c)

the conditions under which the authorisation is granted;

| (d) | identification of the customs authority competent for the granting of the authorisation; |
| --- | --- |

(d)

identification of the customs authority competent for the granting of the authorisation;

| (e) | consultation with and provision of information to other customs authorities, where appropriate; |
| --- | --- |

(e)

consultation with and provision of information to other customs authorities, where appropriate;

| (f) | the conditions under which the authorisation may be suspended or revoked; |
| --- | --- |

(f)

the conditions under which the authorisation may be suspended or revoked;

| (g) | the specific role and responsibilities of the competent customs offices involved, particularly in respect of the controls to be applied; |
| --- | --- |

(g)

the specific role and responsibilities of the competent customs offices involved, particularly in respect of the controls to be applied;

| (h) | the form of, and any time limit for, the completion of formalities, |
| --- | --- |

(h)

the form of, and any time limit for, the completion of formalities,

shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).

Those measures shall take account of the following:

| (a) | with regard to point (c) of the first subparagraph, where more than one Member State is involved, compliance by the applicant with the criteria laid down in Article 14 for the granting of the status of authorised economic operator, |
| --- | --- |

(a)

with regard to point (c) of the first subparagraph, where more than one Member State is involved, compliance by the applicant with the criteria laid down in Article 14 for the granting of the status of authorised economic operator,

| (b) | with regard to point (d) of the first subparagraph, the place where the applicant’s main accounts for customs purposes are held or accessible, facilitating audit-based controls, and where at least part of the activities to be covered by the authorisation are to be carried out. |
| --- | --- |

(b)

with regard to point (d) of the first subparagraph, the place where the applicant’s main accounts for customs purposes are held or accessible, facilitating audit-based controls, and where at least part of the activities to be covered by the authorisation are to be carried out.

3.   Except where otherwise provided for in the customs legislation, the authorisation referred to in paragraph 1 shall be granted only to the following persons:

| (a) | persons who are established in the customs territory of the Community; |
| --- | --- |

(a)

persons who are established in the customs territory of the Community;

| (b) | persons who provide the necessary assurance of the proper conduct of the operations and, in cases where a customs debt or other charges may be incurred for goods placed under a special procedure, provide a guarantee in accordance with Article 56; |
| --- | --- |

(b)

persons who provide the necessary assurance of the proper conduct of the operations and, in cases where a customs debt or other charges may be incurred for goods placed under a special procedure, provide a guarantee in accordance with Article 56;

| (c) | in the case of the temporary admission or inward-processing procedure, the person who uses the goods or arranges for their use or who carries out processing operations on the goods or arranges for them to be carried out, respectively. |
| --- | --- |

(c)

in the case of the temporary admission or inward-processing procedure, the person who uses the goods or arranges for their use or who carries out processing operations on the goods or arranges for them to be carried out, respectively.

The measures designed to amend non-essential elements of this Regulation, by supplementing it, providing for derogations from the first subparagraph of this paragraph, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).

4.   Except where otherwise provided for and in addition to paragraph 3, the authorisation referred to in paragraph 1 shall be granted only where the following conditions are fulfilled:

| (a) | where the customs authorities are able to exercise customs supervision without having to introduce administrative arrangements disproportionate to the economic needs involved; |
| --- | --- |

(a)

where the customs authorities are able to exercise customs supervision without having to introduce administrative arrangements disproportionate to the economic needs involved;

| (b) | where the essential interests of Community producers would not be adversely affected by an authorisation for a processing procedure (economic conditions). |
| --- | --- |

(b)

where the essential interests of Community producers would not be adversely affected by an authorisation for a processing procedure (economic conditions).

The essential interests of Community producers shall be deemed not to be adversely affected, as referred to in point (b) of the first subparagraph, except where evidence to the contrary exists or where the customs legislation provides that the economic conditions are deemed to be fulfilled.

Where evidence exists that the essential interests of Community producers are likely to be adversely affected, an examination of the economic conditions shall take place in accordance with Article 185.

The Commission shall, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures governing the following:

| (a) | examination of the economic conditions; |
| --- | --- |

(a)

examination of the economic conditions;

| (b) | the determination of cases in which the essential interests of Community producers are likely to be adversely affected, taking into account commercial and agricultural policy measures; |
| --- | --- |

(b)

the determination of cases in which the essential interests of Community producers are likely to be adversely affected, taking into account commercial and agricultural policy measures;

| (c) | the determination of cases in which the economic conditions are deemed to be fulfilled. |
| --- | --- |

(c)

the determination of cases in which the economic conditions are deemed to be fulfilled.

5.   The holder of the authorisation shall notify the customs authorities of all factors arising after the authorisation was granted which may influence its continuation or content.

Article 137

Records

1.   Except for the transit procedure, or where otherwise provided for under the customs legislation, the holder of the authorisation, the holder of the procedure, and all persons carrying on an activity involving the storage, working or processing of goods, or the sale or purchase of goods in free zones, shall keep records in a form approved by the customs authorities.

The records must enable the customs authorities to supervise the procedure concerned, in particular with regard to identification of the goods placed under that procedure, their customs status and their movements.

2.   The measures designed to amend non-essential elements of this Regulation, by supplementing it, relating to the implementation of this Article, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).

Article 138

Discharge of a procedure

1.   In cases other than the transit procedure and without prejudice to Article 166, a special procedure shall be discharged when the goods placed under the procedure, or the processed products, are placed under a subsequent customs procedure, have left the customs territory of the Community, or have been destroyed with no waste remaining, or are abandoned to the State in accordance with Article 127.

2.   The transit procedure shall be discharged by the customs authorities when they are in a position to establish, on the basis of a comparison of the data available to the customs office of departure and those available to the customs office of destination, that the procedure has ended correctly.

3.   The customs authorities shall take all the measures necessary to regularise the situation of the goods in respect of which a procedure has not been discharged under the conditions prescribed.

Article 139

Transfer of rights and obligations

The rights and obligations of the holder of a procedure with regard to goods which have been placed under a special procedure other than transit may, under the conditions laid down by the customs authorities, be fully or partially transferred to other persons who fulfil the conditions laid down for the procedure concerned.

Article 140

Movement of goods

1.   Goods placed under a special procedure other than transit or in a free zone may be moved between different places in the customs territory of the Community, insofar as this is provided for in the authorisation or under the customs legislation.

2.   The Commission shall, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures for the implementation of this Article.

Article 141

Usual forms of handling

Goods placed under customs warehousing or a processing procedure or in a free zone may undergo usual forms of handling intended to preserve them, improve their appearance or marketable quality or prepare them for distribution or resale.

Article 142

Equivalent goods

1.   Equivalent goods shall consist in Community goods which are stored, used or processed instead of the goods placed under a special procedure.

Under the outward-processing procedure, equivalent goods shall consist in non-Community goods which are processed instead of Community goods placed under the outward-processing procedure.

Equivalent goods shall have the same eight-digit Combined Nomenclature code, the same commercial quality and the same technical characteristics as the goods which they are replacing.

The measures designed to amend non-essential elements of this Regulation, by supplementing it, providing for derogations from the third subparagraph of this paragraph, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).

2.   The customs authorities shall authorise the following, provided that the proper conduct of the procedure, in particular as regards customs supervision, is ensured:

| (a) | the use of equivalent goods under a special procedure other than the transit, temporary admission and temporary storage procedure; |
| --- | --- |

(a)

the use of equivalent goods under a special procedure other than the transit, temporary admission and temporary storage procedure;

| (b) | in the case of the inward-processing procedure, the exportation of processed products obtained from equivalent goods before the importation of the goods they are replacing; |
| --- | --- |

(b)

in the case of the inward-processing procedure, the exportation of processed products obtained from equivalent goods before the importation of the goods they are replacing;

| (c) | in the case of the outward-processing procedure, the importation of processed products obtained from equivalent goods before the exportation of the goods they are replacing. |
| --- | --- |

(c)

in the case of the outward-processing procedure, the importation of processed products obtained from equivalent goods before the exportation of the goods they are replacing.

The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down the cases in which the customs authorities may authorise the use of equivalent goods under temporary admission, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).

3.   The use of equivalent goods shall not be permitted in any of the following cases:

| (a) | where only usual forms of handling as defined in Article 141 are carried out under inward processing; |
| --- | --- |

(a)

where only usual forms of handling as defined in Article 141 are carried out under inward processing;

| (b) | where a prohibition of drawback of, or exemption from, import duties applies to non-originating goods used in the manufacture of processed products under inward processing, for which a proof of origin is issued or made out in the framework of a preferential arrangement between the Community and certain countries or territories outside the customs territory of the Community or groups of such countries or territories; or |
| --- | --- |

(b)

where a prohibition of drawback of, or exemption from, import duties applies to non-originating goods used in the manufacture of processed products under inward processing, for which a proof of origin is issued or made out in the framework of a preferential arrangement between the Community and certain countries or territories outside the customs territory of the Community or groups of such countries or territories; or

| (c) | where it would lead to an unjustified import duty advantage. |
| --- | --- |

(c)

where it would lead to an unjustified import duty advantage.

The measures designed to amend non-essential elements of this Regulation, by supplementing it, specifying additional cases where equivalent goods may not be used, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).

4.   In the case referred to in paragraph 2(b) of this Article, and where the processed products would be liable to export duties if they were not being exported in the context of the inward-processing procedure, the holder of the authorisation shall provide a guarantee to ensure payment of the duties should the non-Community goods not be imported within the period referred to in Article 169(3).

Article 143

Implementing measures

The Commission shall, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures for the operation of the procedures under this Title.

CHAPTER 2

Transit

Section 1

External and internal transit

Article 144

External transit

1.   Under the external transit procedure, non-Community goods may be moved from one point to another within the customs territory of the Community without being subject to any of the following:

| (a) | import duties; |
| --- | --- |

(a)

import duties;

| (b) | other charges as provided for under other relevant provisions in force; |
| --- | --- |

(b)

other charges as provided for under other relevant provisions in force;

| (c) | commercial policy measures, insofar as they do not prohibit the entry or exit of goods into or from the customs territory of the Community. |
| --- | --- |

(c)

commercial policy measures, insofar as they do not prohibit the entry or exit of goods into or from the customs territory of the Community.

2.   The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down cases in which and the conditions under which Community goods are to be placed under external transit, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).

3.   Movement as referred to in paragraph 1 shall take place in one of the following ways:

| (a) | under the external Community transit procedure; |
| --- | --- |

(a)

under the external Community transit procedure;

| (b) | in accordance with the TIR Convention, provided that such movement:






  (i) | began or is to end outside the customs territory of the Community; or |
| --- | --- | --- |

(b)

in accordance with the TIR Convention, provided that such movement:

(i)

began or is to end outside the customs territory of the Community; or

| (ii) | is effected between two points in the customs territory of the Community through the territory of a country or territory outside the customs territory of the Community; |
| --- | --- |

(ii)

is effected between two points in the customs territory of the Community through the territory of a country or territory outside the customs territory of the Community;

| (c) | in accordance with the ATA Convention/Istanbul Convention, where a transit movement takes place; |
| --- | --- |

(c)

in accordance with the ATA Convention/Istanbul Convention, where a transit movement takes place;

| (d) | under cover of the Rhine Manifest (Article 9 of the Revised Convention for the Navigation of the Rhine); |
| --- | --- |

(d)

under cover of the Rhine Manifest (Article 9 of the Revised Convention for the Navigation of the Rhine);

| (e) | under cover of form 302 provided for in the Agreement between the Parties to the North Atlantic Treaty regarding the Status of their Forces, signed in London on 19 June 1951; |
| --- | --- |

(e)

under cover of form 302 provided for in the Agreement between the Parties to the North Atlantic Treaty regarding the Status of their Forces, signed in London on 19 June 1951;

| (f) | under the postal system in accordance with the acts of the Universal Postal Union, when the goods are carried by or for holders of rights and obligations under such acts. |
| --- | --- |

(f)

under the postal system in accordance with the acts of the Universal Postal Union, when the goods are carried by or for holders of rights and obligations under such acts.

4.   External transit shall apply without prejudice to Article 140.

Article 145

Internal transit

1.   Under the internal transit procedure, and under the conditions laid down in paragraphs 2 and 3, Community goods may be moved from one point to another within the customs territory of the Community, and pass through another territory outside that territory, without any change in their customs status.

2.   The movement referred to in paragraph 1 shall take place in one of the following ways:

| (a) | under the internal Community transit procedure provided that such a possibility is provided for in an international agreement; |
| --- | --- |

(a)

under the internal Community transit procedure provided that such a possibility is provided for in an international agreement;

| (b) | in accordance with the TIR Convention; |
| --- | --- |

(b)

in accordance with the TIR Convention;

| (c) | in accordance with the ATA Convention/Istanbul Convention, where a transit movement takes place; |
| --- | --- |

(c)

in accordance with the ATA Convention/Istanbul Convention, where a transit movement takes place;

| (d) | under cover of a Rhine Manifest (Article 9 of the Revised Convention for the Navigation of the Rhine); |
| --- | --- |

(d)

under cover of a Rhine Manifest (Article 9 of the Revised Convention for the Navigation of the Rhine);

| (e) | under cover of form 302 as provided for in the Agreement between the Parties to the North Atlantic Treaty regarding the Status of their Forces, signed in London on 19 June 1951; |
| --- | --- |

(e)

under cover of form 302 as provided for in the Agreement between the Parties to the North Atlantic Treaty regarding the Status of their Forces, signed in London on 19 June 1951;

| (f) | under the postal system in accordance with the acts of the Universal Postal Union, when the goods are carried by or for holders of rights and obligations under such acts. |
| --- | --- |

(f)

under the postal system in accordance with the acts of the Universal Postal Union, when the goods are carried by or for holders of rights and obligations under such acts.

3.   In the cases referred to in points (b) to (f) of paragraph 2, goods shall keep their customs status as Community goods only if that status is established under certain conditions and by means laid down in the customs legislation.

The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down the conditions under which and the means by which that customs status may be established, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).

Section 2

Community transit

Article 146

Obligations of the holder of the Community transit procedure and of the carrier and recipient of goods moving under the Community transit procedure

1.   The holder of the Community transit procedure shall be responsible for the following:

| (a) | presentation of the goods intact and the required information at the customs office of destination within the prescribed time limit and in compliance with the measures taken by the customs authorities to ensure their identification; |
| --- | --- |

(a)

presentation of the goods intact and the required information at the customs office of destination within the prescribed time limit and in compliance with the measures taken by the customs authorities to ensure their identification;

| (b) | observance of the customs provisions relating to the procedure; |
| --- | --- |

(b)

observance of the customs provisions relating to the procedure;

| (c) | unless otherwise provided for in the customs legislation, provision of a guarantee in order to ensure payment of the amount of import or export duty corresponding to any customs debt or other charges, as provided for under other relevant provisions in force, which may be incurred in respect of the goods. |
| --- | --- |

(c)

unless otherwise provided for in the customs legislation, provision of a guarantee in order to ensure payment of the amount of import or export duty corresponding to any customs debt or other charges, as provided for under other relevant provisions in force, which may be incurred in respect of the goods.

2.   The obligation of the holder of the procedure shall be met and the transit procedure shall end when the goods placed under the procedure and the required information are available at the customs office of destination in accordance with the customs legislation.

3.   A carrier or recipient of goods who accepts goods knowing that they are moving under the Community transit procedure shall also be responsible for presentation of the goods intact at the customs office of destination within the prescribed time limit and in compliance with the measures taken by the customs authorities to ensure their identification.

Article 147

Goods passing through the territory of a country outside the customs territory of the Community under the external Community transit procedure

1.   The external Community transit procedure shall apply to goods passing through a territory outside the customs territory of the Community if one of the following conditions is satisfied:

| (a) | provision is made to that effect under an international agreement; |
| --- | --- |

(a)

provision is made to that effect under an international agreement;

| (b) | carriage through that territory is effected under cover of a single transport document drawn up in the customs territory of the Community. |
| --- | --- |

(b)

carriage through that territory is effected under cover of a single transport document drawn up in the customs territory of the Community.

2.   In the case referred to in paragraph 1(b), the operation of the external Community transit procedure shall be suspended while the goods are outside the customs territory of the Community.

CHAPTER 3

Storage

Section 1

Common provisions

Article 148

Scope

1.   Under a storage procedure, non-Community goods may be stored in the customs territory of the Community without being subject to any of the following:

| (a) | import duties; |
| --- | --- |

(a)

import duties;

| (b) | other charges as provided for under other relevant provisions in force; |
| --- | --- |

(b)

other charges as provided for under other relevant provisions in force;

| (c) | commercial policy measures, insofar as they do not prohibit the entry or exit of goods into or from the customs territory of the Community. |
| --- | --- |

(c)

commercial policy measures, insofar as they do not prohibit the entry or exit of goods into or from the customs territory of the Community.

2.   Community goods may be placed under the customs warehousing or free-zone procedure in accordance with the customs legislation or Community legislation governing specific fields, or in order to benefit from a decision granting repayment or remission of import duties.

The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down cases in which, and the conditions under which, Community goods may be placed under the customs warehousing or free-zone procedures, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).

Article 149

Responsibilities of the holder of the authorisation or procedure

1.   The holder of the authorisation and the holder of the procedure shall be responsible for the following:

| (a) | ensuring that goods under the temporary storage or customs warehousing procedures are not removed from customs supervision; |
| --- | --- |

(a)

ensuring that goods under the temporary storage or customs warehousing procedures are not removed from customs supervision;

| (b) | fulfilling the obligations arising from the storage of goods covered by the temporary storage or customs warehousing procedures; |
| --- | --- |

(b)

fulfilling the obligations arising from the storage of goods covered by the temporary storage or customs warehousing procedures;

| (c) | complying with the particular conditions specified in the authorisation for the operation of a customs warehouse or temporary storage facilities. |
| --- | --- |

(c)

complying with the particular conditions specified in the authorisation for the operation of a customs warehouse or temporary storage facilities.

2.   By way of derogation from paragraph 1, where the authorisation concerns a public customs warehouse, it may provide that the responsibilities referred to in points (a) or (b) of paragraph 1 devolve exclusively upon the holder of the procedure.

3.   The holder of the procedure shall be responsible for fulfilling the obligations arising from the placing of the goods under the temporary storage or customs warehousing procedures.

Article 150

Duration of a storage procedure

1.   There shall be no limit to the length of time goods may remain under a storage procedure.

2.   However, the customs authorities may set a time limit by which a storage procedure must be discharged in one of the following cases:

| (a) | where a storage facility is operated by the customs authorities and available for use by any person for the temporary storage of goods under Article 151; |
| --- | --- |

(a)

where a storage facility is operated by the customs authorities and available for use by any person for the temporary storage of goods under Article 151;

| (b) | in exceptional circumstances, in particular where the type and nature of the goods may, in the case of long-term storage, pose a threat to human, animal or plant health or to the environment. |
| --- | --- |

(b)

in exceptional circumstances, in particular where the type and nature of the goods may, in the case of long-term storage, pose a threat to human, animal or plant health or to the environment.

3.   The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down the cases referred to in paragraph 2, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).

Section 2

Temporary storage

Article 151

Placing of goods in temporary storage

1.   Where not otherwise declared for a customs procedure, the following non-Community goods shall be deemed to be declared for the temporary storage procedure by the holder of the goods at the moment of their presentation to customs:

| (a) | goods which are brought into the customs territory of the Community, other than directly into a free zone; |
| --- | --- |

(a)

goods which are brought into the customs territory of the Community, other than directly into a free zone;

| (b) | goods which are brought from a free zone into another part of the customs territory of the Community; |
| --- | --- |

(b)

goods which are brought from a free zone into another part of the customs territory of the Community;

| (c) | goods for which the external transit procedure is ended. |
| --- | --- |

(c)

goods for which the external transit procedure is ended.

The customs declaration shall be regarded as having been lodged and accepted by the customs authorities at the moment of presentation of the goods to customs.

2.   The entry summary declaration, or a transit document replacing it, shall constitute the customs declaration for the temporary storage procedure.

3.   The customs authorities may require the holder of the goods to provide a guarantee with a view to ensuring payment of the amount of import or export duty corresponding to any customs debt or other charges, as provided for under other relevant provisions in force, which may be incurred.

4.   Where, for any reason, goods cannot be placed or can no longer be maintained under the temporary storage procedure, the customs authorities shall without delay take all measures necessary to regularise the situation of the goods. Articles 125 to 127 shall apply mutatis mutandis.

5.   The Commission may, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures for the implementation of this Article.

Article 152

Goods in temporary storage

1.   Goods under the temporary storage procedure shall be stored only in places authorised for temporary storage.

2.   Without prejudice to the provisions of Article 91(2), goods under the temporary storage procedure shall be subject only to such forms of handling as are designed to ensure their preservation in an unaltered state without modifying their appearance or technical characteristics.

Section 3

Customs warehousing

Article 153

Storage in customs warehouses

1.   Under the customs warehousing procedure, non-Community goods may be stored in premises or any other location authorised for that procedure by the customs authorities and under customs supervision, hereinafter referred to as ‘customs warehouses’.

2.   Customs warehouses may be available for use by any person for the warehousing of goods (public customs warehouse), or for the storage of goods by the holder of an authorisation for customs warehousing (private customs warehouse).

3.   Goods placed under the customs warehousing procedure may be temporarily removed from the customs warehouse. Such removal must, except in case of force majeure, be authorised in advance by the customs authorities.

Article 154

Community goods, end-use and processing activities

1.   The customs authorities may, where an economic need exists and customs supervision will not be adversely affected, authorise the following to take place in a customs warehouse:

| (a) | storage of Community goods; |
| --- | --- |

(a)

storage of Community goods;

| (b) | processing of goods under the inward processing or end-use procedure, subject to the conditions provided for by these procedures. |
| --- | --- |

(b)

processing of goods under the inward processing or end-use procedure, subject to the conditions provided for by these procedures.

2.   In the cases referred to in paragraph 1, the goods shall not be regarded as being under the customs warehousing procedure.

Section 4

Free zones

Article 155

Designation of free zones

1.   Member States may designate parts of the customs territory of the Community as free zones.

For each free zone the Member State shall determine the area covered and define the entry and exit points.

2.   Free zones shall be enclosed.

The perimeter and the entry and exit points of the area of free zones shall be subject to customs supervision.

3.   Persons, goods and means of transport entering or leaving free zones may be subject to customs controls.

Article 156

Buildings and activities in free zones

1.   The construction of any building in a free zone shall require the prior approval of the customs authorities.

2.   Subject to customs legislation, any industrial, commercial or service activity shall be permitted in a free zone. The carrying on of such activities shall be subject to notification, in advance, to the customs authorities.

3.   The customs authorities may impose prohibitions or restrictions on the activities referred to in paragraph 2, having regard to the nature of the goods in question, or the requirements of customs supervision, or security or safety requirements.

4.   The customs authorities may prohibit persons who do not provide the necessary assurance of compliance with the customs provisions from carrying on an activity in a free zone.

Article 157

Presentation of goods and their placement under the procedure

1.   Goods brought into a free zone shall be presented to customs and undergo the prescribed customs formalities in the following cases:

| (a) | where they are brought into the free zone directly from outside the customs territory of the Community; |
| --- | --- |

(a)

where they are brought into the free zone directly from outside the customs territory of the Community;

| (b) | where they have been placed under a customs procedure which is ended or discharged when they are placed under the free-zone procedure; |
| --- | --- |

(b)

where they have been placed under a customs procedure which is ended or discharged when they are placed under the free-zone procedure;

| (c) | where they are placed under the free-zone procedure in order to benefit from a decision granting repayment or remission of import duties; |
| --- | --- |

(c)

where they are placed under the free-zone procedure in order to benefit from a decision granting repayment or remission of import duties;

| (d) | where legislation other than customs legislation provides for such formalities. |
| --- | --- |

(d)

where legislation other than customs legislation provides for such formalities.

2.   Goods brought into a free zone in circumstances other than those covered by paragraph 1 need not be presented to customs.

3.   Without prejudice to Article 158, goods brought into a free zone are deemed to be placed under the free-zone procedure:

| (a) | at the moment of their entry into a free zone, unless they have already been placed under another customs procedure; |
| --- | --- |

(a)

at the moment of their entry into a free zone, unless they have already been placed under another customs procedure;

| (b) | at the moment when a transit procedure is ended, unless they are immediately placed under a subsequent customs procedure. |
| --- | --- |

(b)

at the moment when a transit procedure is ended, unless they are immediately placed under a subsequent customs procedure.

Article 158

Community goods in free zones

1.   Community goods may be entered, stored, moved, used, processed or consumed in a free zone. In such cases the goods shall not be regarded as being under the free-zone procedure.

2.   At the request of the person concerned, the customs authorities shall certify the customs status as Community goods of the following goods:

| (a) | Community goods which enter a free zone; |
| --- | --- |

(a)

Community goods which enter a free zone;

| (b) | Community goods which have undergone processing operations within a free zone; |
| --- | --- |

(b)

Community goods which have undergone processing operations within a free zone;

| (c) | goods released for free circulation within a free zone. |
| --- | --- |

(c)

goods released for free circulation within a free zone.

Article 159

Non-Community goods in free zones

1.   Non-Community goods may, while they remain in a free zone, be released for free circulation or be placed under the inward processing, temporary admission or end-use procedure, under the conditions laid down for those procedures.

In such cases the goods shall not be regarded as being under the free-zone procedure.

2.   Without prejudice to the provisions applicable to supplies or to victualling storage, where the procedure concerned so provides, paragraph 1 of this Article shall not preclude the use or consumption of goods of which the release for free circulation or temporary admission would not entail application of import duties or measures laid down under the common agricultural or commercial policies.

In the case of such use or consumption, no customs declaration for the release for free circulation or temporary admission procedure shall be required.

Such declaration shall, however, be required if such goods are subject to a tariff quota or ceiling.

Article 160

Bringing goods out of a free zone

Without prejudice to legislation in fields other than customs, goods in a free zone may be exported or re-exported from the customs territory of the Community, or brought into another part of the customs territory of the Community.

Articles 91 to 98 shall apply mutatis mutandis to goods brought into other parts of the customs territory of the Community.

Article 161

Customs status

Where goods are brought out of a free zone into another part of the customs territory of the Community or placed under a customs procedure, they shall be regarded as non-Community goods unless their customs status as Community goods has been proven by the certificate referred to in Article 158(2) or by any other status document provided for in Community customs legislation.

However, for the purposes of applying export duties and export licences or export control measures laid down under the common agricultural or commercial policies, such goods shall be regarded as Community goods, unless it is established that they do not have the customs status of Community goods.

CHAPTER 4

Specific use

Section 1

Temporary admission

Article 162

Scope

1.   Under the temporary admission procedure non-Community goods intended for re-export may be used in the customs territory of the Community, with total or partial relief from import duties, and without being subject to any of the following:

| (a) | other charges as provided for under other relevant provisions in force; |
| --- | --- |

(a)

other charges as provided for under other relevant provisions in force;

| (b) | commercial policy measures, insofar as they do not prohibit the entry or exit of goods into or from the customs territory of the Community. |
| --- | --- |

(b)

commercial policy measures, insofar as they do not prohibit the entry or exit of goods into or from the customs territory of the Community.

2.   The temporary admission procedure may only be used provided that the following conditions are met:

| (a) | the goods are not intended to undergo any change, except normal depreciation due to the use made of them; |
| --- | --- |

(a)

the goods are not intended to undergo any change, except normal depreciation due to the use made of them;

| (b) | it is possible to ensure that the goods placed under the procedure can be identified, except where, in view of the nature of the goods or of the intended use, the absence of identification measures is not liable to give rise to any abuse of the procedure or, in the case referred to in Article 142, where compliance with the conditions laid down in respect of equivalent goods can be verified; |
| --- | --- |

(b)

it is possible to ensure that the goods placed under the procedure can be identified, except where, in view of the nature of the goods or of the intended use, the absence of identification measures is not liable to give rise to any abuse of the procedure or, in the case referred to in Article 142, where compliance with the conditions laid down in respect of equivalent goods can be verified;

| (c) | the holder of the procedure is established outside the customs territory of the Community, except where otherwise provided for in the customs legislation; |
| --- | --- |

(c)

the holder of the procedure is established outside the customs territory of the Community, except where otherwise provided for in the customs legislation;

| (d) | the requirements for total or partial duty relief laid down in the Community customs legislation are met. |
| --- | --- |

(d)

the requirements for total or partial duty relief laid down in the Community customs legislation are met.

Article 163

Period during which goods may remain under the temporary admission procedure

1.   The customs authorities shall determine the period within which goods placed under the temporary admission procedure must be re-exported or placed under a subsequent customs procedure. Such period must be long enough for the objective of authorised use to be achieved.

2.   The maximum period during which goods may remain under the temporary admission procedure for the same purpose and under the responsibility of the same authorisation holder shall be 24 months, even where the procedure was discharged by placing the goods under another special procedure and subsequently placing them under the temporary admission procedure again.

3.   Where, in exceptional circumstances, the authorised use cannot be achieved within the periods referred to in paragraphs 1 and 2, the customs authorities may, at the duly justified request of the authorisation holder, extend those periods for a reasonable duration.

Article 164

Situations covered by temporary admission

The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down the cases in which, and the conditions under which, the temporary admission procedure may be used and total or partial relief from import duties may be granted, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).

In adopting those measures, account shall be taken of international agreements and of the nature and the use of the goods.

Article 165

Amount of import duty in case of temporary admission with partial relief from import duties

1.   The amount of import duties in respect of goods placed under the temporary admission procedure with partial relief from import duties shall be set at 3 % of the amount of import duty which would have been payable on those goods had they been released for free circulation on the date on which they were placed under the temporary admission procedure.

That amount shall be payable for every month or fraction of a month during which the goods have been placed under temporary admission with partial relief from import duty.

2.   The amount of import duty shall not exceed that which would have been payable if the goods in question had been released for free circulation on the date on which they were placed under the temporary admission procedure.

Section 2

End-use

Article 166

End-use procedure

1.   Under the end-use procedure, goods may be released for free circulation under a duty exemption or at a reduced rate of duty on account of their specific use. They shall remain under customs supervision.

2.   Customs supervision under the end-use procedure shall end in the following cases:

| (a) | where the goods have been used for the purposes laid down for the application of the duty exemption or reduced rate of duty; |
| --- | --- |

(a)

where the goods have been used for the purposes laid down for the application of the duty exemption or reduced rate of duty;

| (b) | where the goods are exported, destroyed or abandoned to the State; |
| --- | --- |

(b)

where the goods are exported, destroyed or abandoned to the State;

| (c) | where the goods have been used for purposes other than those laid down for the application of the duty exemption or reduced duty rate and the applicable import duties have been paid. |
| --- | --- |

(c)

where the goods have been used for purposes other than those laid down for the application of the duty exemption or reduced duty rate and the applicable import duties have been paid.

3.   Where a rate of yield is required, Article 167 shall apply mutatis mutandis to the end-use procedure.

CHAPTER 5

Processing

Section 1

General provisions

Article 167

Rate of yield

Except where a rate of yield has been specified in Community legislation governing specific fields, the customs authorities shall set either the rate of yield or average rate of yield of the processing operation or where appropriate, the method of determining such rate.

The rate of yield or average rate of yield shall be determined on the basis of the actual circumstances in which processing operations are, or are to be, carried out. That rate may be adjusted, where appropriate, in accordance with Articles 18 and 19.

Section 2

Inward processing

Article 168

Scope

1.   Without prejudice to Article 142, under the inward-processing procedure non-Community goods may be used in the customs territory of the Community in one or more processing operations without such goods being subject to any of the following:

| (a) | import duties; |
| --- | --- |

(a)

import duties;

| (b) | other charges as provided for under other relevant provisions in force; |
| --- | --- |

(b)

other charges as provided for under other relevant provisions in force;

| (c) | commercial policy measures, insofar as they do not prohibit the entry or exit of goods into or from the customs territory of the Community. |
| --- | --- |

(c)

commercial policy measures, insofar as they do not prohibit the entry or exit of goods into or from the customs territory of the Community.

2.   The inward-processing procedure may be used in cases other than repair and destruction only where, without prejudice to the use of production accessories, the goods placed under the procedure can be identified in the processed products.

In the case referred to in Article 142, the procedure may be used where compliance with the conditions laid down in respect of equivalent goods can be verified.

3.   In addition to paragraphs 1 and 2, the inward-processing procedure may also be used for the following goods:

| (a) | goods intended to undergo operations to ensure their compliance with technical requirements for their release for free circulation; |
| --- | --- |

(a)

goods intended to undergo operations to ensure their compliance with technical requirements for their release for free circulation;

| (b) | goods which have to undergo usual forms of handling in accordance with Article 141. |
| --- | --- |

(b)

goods which have to undergo usual forms of handling in accordance with Article 141.

Article 169

Period for discharge

1.   The customs authorities shall specify the period within which the inward-processing procedure is to be discharged, in accordance with Article 138.

That period shall run from the date on which the non-Community goods are placed under the procedure and shall take account of the time required to carry out the processing operations and to discharge the procedure.

2.   The customs authorities may grant an extension, of reasonable duration, of the period specified pursuant to paragraph 1, on submission of a duly justified request by the holder of the authorisation.

The authorisation may specify that a period which commences in the course of a calendar month, quarter or semester shall end on the last day of a subsequent calendar month, quarter or semester respectively.

3.   In cases of prior exportation in accordance with Article 142(2)(b), the customs authorities shall specify the period within which the non-Community goods must be declared for the procedure. That period shall run from the date of acceptance of the export declaration relating to the processed products obtained from the corresponding equivalent goods.

Article 170

Temporary re-export for further processing

Subject to authorisation by the customs authorities, some or all of the goods placed under the inward-processing procedure, or the processed products, may be temporarily re-exported for the purpose of further processing outside the customs territory of the Community, in accordance with the conditions laid down for the outward-processing procedure.

Section 3

Outward processing

Article 171

Scope

1.   Under the outward-processing procedure Community goods may be temporarily exported from the customs territory of the Community in order to undergo processing operations. The processed products resulting from those goods may be released for free circulation with total or partial relief from import duties at the request of the holder of the authorisation or any other person established in the customs territory of the Community provided that that person has obtained the consent of the holder of the authorisation and the conditions of the authorisation are fulfilled.

2.   Outward processing shall not be allowed for the following Community goods:

| (a) | goods the export of which gives rise to repayment or remission of import duties; |
| --- | --- |

(a)

goods the export of which gives rise to repayment or remission of import duties;

| (b) | goods which, prior to exportation, were released for free circulation under a duty exemption or at a reduced rate of duty by virtue of their end-use, for as long as the purposes of such end-use have not been fulfilled, unless those goods have to undergo repair operations; |
| --- | --- |

(b)

goods which, prior to exportation, were released for free circulation under a duty exemption or at a reduced rate of duty by virtue of their end-use, for as long as the purposes of such end-use have not been fulfilled, unless those goods have to undergo repair operations;

| (c) | goods the export of which gives rise to the granting of export refunds; |
| --- | --- |

(c)

goods the export of which gives rise to the granting of export refunds;

| (d) | goods in respect of which a financial advantage other than refunds referred to in point (c) is granted under the common agricultural policy by virtue of the exportation of those goods. |
| --- | --- |

(d)

goods in respect of which a financial advantage other than refunds referred to in point (c) is granted under the common agricultural policy by virtue of the exportation of those goods.

3.   In cases not covered by Articles 172 and 173 and where ad valorem duties are involved, the amount of the import duty shall be calculated on the basis of the cost of the processing operation undertaken outside the customs territory of the Community.

The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down the rules for such calculation and the rules where specific duties are involved, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).

4.   The customs authorities shall specify the period within which goods temporarily exported must be reimported into the customs territory of the Community in the form of processed products, and placed under release for free circulation, in order to be able to benefit from total or partial relief from import duties. They may, extend that period, for a reasonable duration, on submission of a duly justified request by the holder of the authorisation.

Article 172

Goods repaired free of charge

1.   Where it is established to the satisfaction of the customs authorities that goods have been repaired free of charge, either because of a contractual or statutory obligation arising from a guarantee or because of a manufacturing or material defect, they shall be granted total relief from import duties.

2.   Paragraph 1 shall not apply where account was taken of the manufacturing or material defect at the time when the goods in question were first released for free circulation.

Article 173

Standard exchange system

1.   Under the standard exchange system an imported product, hereinafter referred to as a ‘replacement product’, may, in accordance with paragraphs 2 to 5, replace a processed product.

2.   The customs authorities shall authorise the standard exchange system to be used where the processing operation involves the repair of defective Community goods other than those subject to measures laid down under the common agricultural policy or to the specific arrangements applicable to certain goods resulting from the processing of agricultural products.

3.   Replacement products shall have the same eight-digit Combined Nomenclature code, the same commercial quality and the same technical characteristics as the defective goods had the latter undergone repair.

4.   Where the defective goods have been used before export, the replacement products must also have been used.

The customs authorities shall, however, waive the requirement set out in the first subparagraph if the replacement product has been supplied free of charge, either because of a contractual or statutory obligation arising from a guarantee or because of a material or manufacturing defect.

5.   The provisions which would be applicable to the processed products shall apply to the replacement products.

Article 174

Prior importation of replacement products

1.   The customs authorities shall, under the conditions they lay down, and at the request of the person concerned, authorise replacement products to be imported before the defective goods are exported.

In the event of such prior importation of a replacement product, a guarantee shall be provided covering the amount of the import duty that would be payable should the defective goods not be exported in accordance with paragraph 2.

2.   The defective goods shall be exported within a period of two months from the date of acceptance by the customs authorities of the declaration for the release for free circulation of the replacement products.

3.   Where, in exceptional circumstances, the defective goods cannot be exported within the period referred to in paragraph 2, the customs authorities may, at the duly justified request of the person concerned, extend that period for a reasonable duration.

TITLE VIII

DEPARTURE OF GOODS FROM THE CUSTOMS TERRITORY OF THE COMMUNITY

CHAPTER 1

Goods leaving the customs territory

Article 175

Obligation to lodge a pre-departure declaration

1.   Goods destined to leave the customs territory of the Community shall be covered by a pre-departure declaration lodged or made available at the competent customs office before the goods are to be brought out of the customs territory of the Community.

However, the first subparagraph shall not apply to goods carried on means of transport which only pass through the territorial waters or the airspace of the customs territory of the Community without a stop therein.

2.   The pre-departure declaration shall take the form of one of the following:

| (a) | where goods leaving the customs territory of the Community are placed under a customs procedure for the purpose of which a customs declaration is required, the appropriate customs declaration; |
| --- | --- |

(a)

where goods leaving the customs territory of the Community are placed under a customs procedure for the purpose of which a customs declaration is required, the appropriate customs declaration;

| (b) | a re-export notification, in accordance with Article 179; |
| --- | --- |

(b)

a re-export notification, in accordance with Article 179;

| (c) | where neither a customs declaration nor a re-export notification is required, the exit summary declaration referred to in Article 180. |
| --- | --- |

(c)

where neither a customs declaration nor a re-export notification is required, the exit summary declaration referred to in Article 180.

3.   The pre-departure declaration shall contain at least the particulars necessary for the exit summary declaration.

Article 176

Measures establishing certain details

1.   The measures designed to amend non-essential elements of this Regulation, by supplementing it, concerning the following:

| (a) | the cases in which, and the conditions under which, goods leaving the customs territory of the Community are not subject to a pre-departure declaration; |
| --- | --- |

(a)

the cases in which, and the conditions under which, goods leaving the customs territory of the Community are not subject to a pre-departure declaration;

| (b) | the conditions under which the requirement for a pre-departure declaration may be waived or adapted; |
| --- | --- |

(b)

the conditions under which the requirement for a pre-departure declaration may be waived or adapted;

| (c) | the deadline by which the pre-departure declaration is to be lodged or made available before the goods are brought out of the customs territory of the Community; |
| --- | --- |

(c)

the deadline by which the pre-departure declaration is to be lodged or made available before the goods are brought out of the customs territory of the Community;

| (d) | any exceptions from and variations to the deadline referred to in point (c); |
| --- | --- |

(d)

any exceptions from and variations to the deadline referred to in point (c);

| (e) | the determination of the competent customs office at which the pre-departure declaration is to be lodged or made available and where risk analysis and risk-based export and exit controls are to be carried out, |
| --- | --- |

(e)

the determination of the competent customs office at which the pre-departure declaration is to be lodged or made available and where risk analysis and risk-based export and exit controls are to be carried out,

shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).

2.   In adopting those measures, account shall be taken of the following:

| (a) | special circumstances; |
| --- | --- |

(a)

special circumstances;

| (b) | the application of those measures to certain types of goods traffic, modes of transport or economic operators; |
| --- | --- |

(b)

the application of those measures to certain types of goods traffic, modes of transport or economic operators;

| (c) | international agreements which provide for special security arrangements. |
| --- | --- |

(c)

international agreements which provide for special security arrangements.

Article 177

Customs supervision and exit formalities

1.   Goods leaving the customs territory of the Community shall be subject to customs supervision and may be subject to customs controls. Where appropriate, the customs authorities may, in accordance with the measures adopted under paragraph 5, determine the route to be used, and the time limit to be respected when goods are to leave the customs territory of the Community.

2.   Goods destined to leave the customs territory of the Community shall be presented to customs at the customs office competent for the place where the goods leave the customs territory of the Community and shall be subject to the application of exit formalities, which shall, as appropriate, include the following:

| (a) | the repayment or remission of import duties or the payment of export refunds; |
| --- | --- |

(a)

the repayment or remission of import duties or the payment of export refunds;

| (b) | the collection of export duties; |
| --- | --- |

(b)

the collection of export duties;

| (c) | the formalities required under provisions in force with regard to other charges; |
| --- | --- |

(c)

the formalities required under provisions in force with regard to other charges;

| (d) | the application of prohibitions and restrictions justified on grounds of, inter alia, public morality, public policy or public security, the protection of the health and life of humans, animals or plants, the protection of the environment, the protection of national treasures possessing artistic, historic or archaeological value and the protection of industrial or commercial property, including controls against drug precursors, goods infringing certain intellectual property rights and cash leaving the Community, as well as the implementation of fishery conservation and management measures and of commercial policy measures. |
| --- | --- |

(d)

the application of prohibitions and restrictions justified on grounds of, inter alia, public morality, public policy or public security, the protection of the health and life of humans, animals or plants, the protection of the environment, the protection of national treasures possessing artistic, historic or archaeological value and the protection of industrial or commercial property, including controls against drug precursors, goods infringing certain intellectual property rights and cash leaving the Community, as well as the implementation of fishery conservation and management measures and of commercial policy measures.

3.   Goods leaving the customs territory of the Community shall be presented to customs by one of the following persons:

| (a) | the person who exports the goods from the customs territory of the Community; |
| --- | --- |

(a)

the person who exports the goods from the customs territory of the Community;

| (b) | the person in whose name or on whose behalf the person who exports the goods from that territory acts; |
| --- | --- |

(b)

the person in whose name or on whose behalf the person who exports the goods from that territory acts;

| (c) | the person who assumed responsibility for carriage of the goods prior to their export from the customs territory of the Community. |
| --- | --- |

(c)

the person who assumed responsibility for carriage of the goods prior to their export from the customs territory of the Community.

4.   Release for exit shall be granted on condition that the goods in question leave the customs territory of the Community in the same condition as when the pre-departure declaration was accepted.

5.   The Commission shall, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures for the implementation of paragraphs 1, 2 and 3 of this Article.

CHAPTER 2

Export and re-export

Article 178

Community goods

1.   Community goods destined to leave the customs territory of the Community shall be placed under the export procedure.

2.   Paragraph 1 shall not apply to the following goods:

| (a) | goods placed under the end-use or outward-processing procedure; |
| --- | --- |

(a)

goods placed under the end-use or outward-processing procedure;

| (b) | goods placed under the internal transit procedure or leaving the customs territory of the Community temporarily, in accordance with Article 103. |
| --- | --- |

(b)

goods placed under the internal transit procedure or leaving the customs territory of the Community temporarily, in accordance with Article 103.

3.   The Commission shall, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures laying down the export formalities applicable to goods placed under the export procedure, under the end-use procedure or the outward-processing procedure.

Article 179

Non-Community goods

1.   Non-Community goods destined to leave the customs territory of the Community shall be subject to a re-export notification to be lodged at the competent customs office and to the exit formalities.

2.   Articles 104 to 124 shall apply mutatis mutandis to the re-export notification.

3.   Paragraph 1 shall not apply to the following goods:

| (a) | goods placed under the external transit procedure which only pass through the customs territory of the Community; |
| --- | --- |

(a)

goods placed under the external transit procedure which only pass through the customs territory of the Community;

| (b) | goods trans-shipped within, or directly re-exported from, a free zone; |
| --- | --- |

(b)

goods trans-shipped within, or directly re-exported from, a free zone;

| (c) | goods under the temporary storage procedure which are directly re-exported from an authorised temporary storage facility. |
| --- | --- |

(c)

goods under the temporary storage procedure which are directly re-exported from an authorised temporary storage facility.

Article 180

Exit summary declaration

1.   Where goods are destined to leave the customs territory of the Community and a customs declaration or a re-export notification is not required, an exit summary declaration shall be lodged at the competent customs office, in accordance with Article 175.

2.   The exit summary declaration shall be made using an electronic data-processing technique. Commercial, port or transport information may be used, provided that it contains the necessary particulars for an exit summary declaration.

3.   In exceptional circumstances, customs authorities may accept paper-based exit summary declarations, provided that they apply the same level of risk management as that applied to exit summary declarations made using an electronic data-processing technique and that the requirements for the exchange of such data with other customs offices can be met.

Customs authorities may accept, instead of the lodging of the exit summary declaration, the lodging of a notification and access to the summary declaration data in the economic operator’s computer system.

4.   The exit summary declaration shall be lodged by one of the following persons:

| (a) | the person who brings the goods, or who assumes responsibility for the carriage of the goods, out of the customs territory of the Community; |
| --- | --- |

(a)

the person who brings the goods, or who assumes responsibility for the carriage of the goods, out of the customs territory of the Community;

| (b) | the exporter or consignor or other person in whose name or on whose behalf the persons referred to in point (a) act; |
| --- | --- |

(b)

the exporter or consignor or other person in whose name or on whose behalf the persons referred to in point (a) act;

| (c) | any person who is able to present the goods in question or to have them presented to the competent customs authority. |
| --- | --- |

(c)

any person who is able to present the goods in question or to have them presented to the competent customs authority.

Article 181

Amendment of the exit summary declaration

The declarant shall, at his request, be permitted to amend one or more particulars of the exit summary declaration after it has been lodged.

However, no amendment shall be possible after any of the following events:

| (a) | the customs authorities have informed the person who lodged the summary declaration that they intend to examine the goods; |
| --- | --- |

(a)

the customs authorities have informed the person who lodged the summary declaration that they intend to examine the goods;

| (b) | the customs authorities have established that the particulars in question are incorrect; |
| --- | --- |

(b)

the customs authorities have established that the particulars in question are incorrect;

| (c) | the customs authorities have already allowed the removal of the goods. |
| --- | --- |

(c)

the customs authorities have already allowed the removal of the goods.

The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down exceptions to point (c) of the second subparagraph of this Article, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).

CHAPTER 3

Relief from export duties

Article 182

Temporary export

1.   Without prejudice to Article 171, Community goods may be temporarily exported from the customs territory of the Community and benefit from export duty relief, conditional upon reimportation.

2.   The Commission shall, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures for the implementation of this Article.

TITLE IX

CUSTOMS CODE COMMITTEE AND FINAL PROVISIONS

CHAPTER 1

Customs Code Committee

Article 183

Further implementing measures

1.   The Commission shall, in accordance with the regulatory procedure referred to in Article 184(2), adopt rules for the interoperability of Member States’ electronic customs systems as well as for the relevant Community components to bring about improved cooperation based upon electronic data exchange between customs authorities, between customs authorities and the Commission and between customs authorities and economic operators.

2.   The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down the following:

| (a) | the conditions under which the Commission may issue decisions requesting Member States to revoke or amend a decision — other than those referred to in Article 20(8)(c) issued within the framework of the customs legislation which deviates from comparable decisions of other competent authorities and thereby compromises the uniform application of customs legislation; |
| --- | --- |

(a)

the conditions under which the Commission may issue decisions requesting Member States to revoke or amend a decision — other than those referred to in Article 20(8)(c) issued within the framework of the customs legislation which deviates from comparable decisions of other competent authorities and thereby compromises the uniform application of customs legislation;

| (b) | any other implementing measures, where necessary, including where the Community has accepted commitments and obligations in relation to international agreements which require the adaptation of provisions of the Code; |
| --- | --- |

(b)

any other implementing measures, where necessary, including where the Community has accepted commitments and obligations in relation to international agreements which require the adaptation of provisions of the Code;

| (c) | further cases and conditions under which the application of this Code may be simplified, |
| --- | --- |

(c)

further cases and conditions under which the application of this Code may be simplified,

shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).

Article 184

Committee

1.   The Commission shall be assisted by the Customs Code Committee, hereinafter referred to as ‘the Committee’.

2.   Where reference is made to this paragraph, Articles 5 and 7 of Decision 1999/468/EC shall apply, having regard to the provisions of Article 8 thereof.

The period laid down in Article 5(6) of Decision 1999/468/EC shall be set at three months.

3.   Where reference is made to this paragraph, Articles 4 and 7 of Decision 1999/468/EC shall apply, having regard to the provisions of Article 8 thereof.

The period laid down in Article 4(3) of Decision 1999/468/EC shall be set at three months.

4.   Where reference is made to this paragraph, Article 5a(1) to (4) and Article 7 of Decision 1999/468/EC shall apply, having regard to the provisions of Article 8 thereof.

Article 185

Further matters

The Committee may examine any question concerning the customs legislation which is raised by its chairman, either on the initiative of the Commission or at the request of a representative of a Member State, and which concerns, in particular, the following:

| (a) | any problems arising from the application of customs legislation; |
| --- | --- |

(a)

any problems arising from the application of customs legislation;

| (b) | any position to be taken by the Community in committees, working groups and panels established by or under international agreements dealing with customs legislation. |
| --- | --- |

(b)

any position to be taken by the Community in committees, working groups and panels established by or under international agreements dealing with customs legislation.

CHAPTER 2

Final provisions

Article 186

Repeal

Regulations (EEC) No 3925/91, (EEC) No 2913/92 and (EC) No 1207/2001 are hereby repealed.

References to the repealed Regulations shall be construed as references to this Regulation and shall be read in accordance with the correlation tables set out in the Annex.

Article 187

Entry into force

This Regulation shall enter into force on the 20th day following its publication in the Official Journal of the European Union.

Article 188

Application

1.   The second subparagraph of Article 1(3), second subparagraph of Article 5(1), first subparagraph of Article 5(2), Article 10(2), Article 11(3), second subparagraph of Article 12(2), Article 15(1), Article 16(5), Article 18(4), Article 19(5), Article 20(7), Article 20(8), Article 20(9), second subparagraph of Article 24(3), Article 25(3), Article 28(3), Article 30(2), Article 31(3), Article 33(5), Article 38, Article 39(3), Article 39(6), Article 43, Article 54, second subparagraph of Article 55(2), Article 56(9), Article 57(3), second subparagraph of Article 58, second subparagraph of Article 59(1), Article 62(3), Article 63(3), Article 65(3), third subparagraph of Article 67(1), Article 71, first subparagraph of Article 72(3), Article 76, Article 77(3), second subparagraph of Article 78(1), Article 78(5), Article 85, Article 86(7), first subparagraph of Article 87(3), second subparagraph of Article 88(4), Article 89(2), Article 93(2), Article 101(2), Article 103, Article 105(2), first subparagraph of Article 106(4), Article 107(3), second subparagraph of Article 108(1), Article 108(4), Article 109(2), Article 109(3), third subparagraph of Article 110(1), Article 111(3), Article 112(4), Article 113(3), second subparagraph of Article 114(2), second subparagraph of Article 115, first subparagraph of Article 116(2), Article 119(3), Article 122, Article 124(2), Article 128, Article 134, first subparagraph of Article 136(2), second subparagraph of Article 136(3), fourth subparagraph of Article 136(4), Article 137(2), Article 140(2), fourth subparagraph of Article 142(1), second subparagraph of Article 142(2), second subparagraph of Article 142(3), Article 143, Article 144(2), second subparagraph of Article 145(3), second subparagraph of Article 148(2), Article 150(3), Article 151(5), first subparagraph of Article 164, second subparagraph of Article 171(3), Article 176(1), Article 177(5), Article 178(3), third subparagraph of Article 181, Article 182(2), Article 183(1) and Article 183(2) shall be applicable from 24 June 2008.

2.   All other provisions shall be applicable once the implementing provisions adopted on the basis of the Articles referred to in the paragraph 1 are applicable. The implementing provisions shall enter into force on 24 June 2009 at the earliest.

Notwithstanding the entry into force of the implementing provisions, the provisions of this Regulation referred to in this paragraph shall be applicable on 24 June 2013 at the latest.

3.   Article 30(1) shall apply from 1 January 2011.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Strasbourg, 23 April 2008.

For the European Parliament

The President

H.-G. PÖTTERING

For the Council

The President

J. LENARČIČ

---

(1)  OJ C 309, 16.12.2006, p. 22.

1

(2)  Opinion of the European Parliament of 12 December 2006, Council Common Position of 15 October 2007 (OJ C 298 E, 11.12.2007, p. 1) and Position of the European Parliament of 19 February 2008.

2

(3)  OJ L 302, 19.10.1992, p. 1. Regulation as last amended by Regulation (EC) No 1791/2006 (OJ L 363, 20.12.2006, p. 1).

3

(4)  OJ L 86, 3.4.2003, p. 21. Decision as amended by Decision 2004/485/EC (OJ L 162, 30.4.2004, p. 113).

4

(5)  OJ L 347, 11.12.2006, p. 1. Directive as last amended by Directive 2008/8/EC (OJ L 44, 20.2.2008, p. 11).

5

(6)  OJ L 117, 4.5.2005, p. 13.

6

(7)  OJ L 184, 17.7.1999, p. 23. Decision as amended by Decision 2006/512/EC (OJ L 200, 22.7.2006, p. 11).

7

(8)  OJ L 374, 31.12.1991, p. 4. Regulation as amended by Regulation (EC) No 1882/2003 of the European Parliament and of the Council (OJ L 284, 31.10.2003, p. 1).

8

(9)  OJ L 165, 21.6.2001, p. 1. Regulation as last amended by Regulation (EC) No 75/2008 (OJ L 24, 29.1.2008, p. 1).

9

(10)  OJ L 124, 8.6.1971, p. 1.

10

(11)  OJ L 256, 7.9.1987, p. 1. Regulation as last amended by Regulation (EC) No 275/2008 (OJ L 85, 27.3.2008, p. 3).

11

(12)  OJ L 105, 23.4.1983, p. 1. Regulation as last amended by Regulation (EC) No 274/2008 (OJ L 85, 27.3.2008, p. 1).

12

(13)  OJ L 118, 25.5.1995, p. 10. Regulation as last amended by Regulation (EC) No 1882/2003.

13

---

ANNEX

CORRELATION TABLES

1.   Regulation (EEC) No 2913/92

| Regulation (EEC) No 2913/92 | This Regulation |
| --- | --- |
| Article 1 | Article 4 |
| Article 2 | Article 1 |
| Article 3 | Article 3 |
| Article 4 | Article 4 |
| Article 4, points (4a) to (4d) | — |
| Article 5 | Articles 11 and 12 |
| Article 5a | Articles 13, 14 and 15 |
| Article 6 | Article 16 |
| Article 7 | Article 16 |
| Article 8 | Article 18 |
| Article 9 | Article 19 |
| Article 10 | Article 16 |
| Article 11 | Articles 8 and 30 |
| Article 12 | Article 20 |
| Article 13 | Articles 25 and 26 |
| Article 14 | Article 9 |
| Article 15 | Article 6 |
| Article 16 | Article 29 |
| Article 17 | Article 32 |
| Article 18 | Article 31 |
| Article 19 | Articles 116 and 183 |
| Article 20 | Articles 33 and 34 |
| Article 21 | Article 33 |
| Article 22 | Article 35 |
| Article 23 | Article 36 |
| Article 24 | Article 36 |
| Article 25 | — |
| Article 26 | Article 37 |
| Article 27 | Article 39 |
| Article 28 | Article 40 |
| Article 29 | Article 41 |
| Article 30 | Article 42 |
| Article 31 | Article 42 |
| Article 32 | Article 43 |
| Article 33 | Article 43 |
| Article 34 | Article 43 |
| Article 35 | Article 31 |
| Article 36 | Article 41 |
| Article 36a | Article 87 |
| Article 36b | Articles 5, 88 and 89 |
| Article 36c | Article 90 |
| Article 37 | Article 91 |
| Article 38 | Articles 92 and 93 |
| Article 39 | Article 94 |
| Article 40 | Article 95 |
| Article 41 | Article 95 |
| Article 42 | Article 91 |
| Article 43 | — |
| Article 44 | — |
| Article 45 | — |
| Article 46 | Article 96 |
| Article 47 | Article 96 |
| Article 48 | Article 97 |
| Article 49 | — |
| Article 50 | Articles 98 and 151 |
| Article 51 | Articles 151 and 152 |
| Article 52 | Article 152 |
| Article 53 | Article 151 |
| Article 54 | Article 99 |
| Article 55 | Article 100 |
| Article 56 | Article 125 |
| Article 57 | Article 126 |
| Article 58 | Articles 91 and 97 |
| Article 59 | Article 104 |
| Article 60 | Article 105 |
| Article 61 | Article 107 |
| Article 62 | Article 108 |
| Article 63 | Article 112 |
| Article 64 | Article 111 |
| Article 65 | Article 113 |
| Article 66 | Article 114 |
| Article 67 | Article 112 |
| Article 68 | Article 117 |
| Article 69 | Article 118 |
| Article 70 | Article 119 |
| Article 71 | Article 120 |
| Article 72 | Article 121 |
| Article 73 | Article 123 |
| Article 74 | Article 124 |
| Article 75 | Article 126 |
| Article 76 | Articles 108, 109, 110 and 112 |
| Article 77 | Articles 107 and 108 |
| Article 78 | Article 27 |
| Article 79 | Article 129 |
| Article 80 | — |
| Article 81 | Article 115 |
| Article 82 | Article 166 |
| Article 83 | Article 102 |
| Article 84 | Article 135 |
| Article 85 | Article 136 |
| Article 86 | Article 136 |
| Article 87 | Article 136 |
| Article 87a | — |
| Article 88 | Article 136 |
| Article 89 | Article 138 |
| Article 90 | Article 139 |
| Article 91 | Articles 140 and 144 |
| Article 92 | Article 146 |
| Article 93 | Article 147 |
| Article 94 | Articles 62, 63, 136 and 146 |
| Article 95 | Articles 136 and 146 |
| Article 96 | Article 146 |
| Article 97 | Article 143 |
| Article 98 | Articles 143, 148 and 153 |
| Article 99 | Article 153 |
| Article 100 | Article 136 |
| Article 101 | Article 149 |
| Article 102 | Article 149 |
| Article 103 | — |
| Article 104 | Article 136 |
| Article 105 | Article 137 |
| Article 106 | Articles 137 and 154 |
| Article 107 | Article 137 |
| Article 108 | Article 150 |
| Article 109 | Articles 141 and 143 |
| Article 110 | Article 153 |
| Article 111 | Article 140 |
| Article 112 | Article 53 |
| Article 113 | — |
| Article 114 | Articles 142 and 168 |
| Article 115 | Articles 142 and 143 |
| Article 116 | Article 136 |
| Article 117 | Article 136 |
| Article 118 | Article 169 |
| Article 119 | Article 167 |
| Article 120 | Article 143 |
| Article 121 | Articles 52 and 53 |
| Article 122 | Articles 52 and 53 |
| Article 123 | Article 170 |
| Article 124 | — |
| Article 125 | — |
| Article 126 | — |
| Article 127 | — |
| Article 128 | — |
| Article 129 | — |
| Article 130 | Article 168 |
| Article 131 | Article 143 |
| Article 132 | Article 136 |
| Article 133 | Article 136 |
| Article 134 | — |
| Article 135 | Article 53 |
| Article 136 | Article 53 |
| Article 137 | Article 162 |
| Article 138 | Article 136 |
| Article 139 | Article 162 |
| Article 140 | Article 163 |
| Article 141 | Article 164 |
| Article 142 | Articles 143 and 164 |
| Article 143 | Articles 47 and 165 |
| Article 144 | Articles 47, 52 and 53 |
| Article 145 | Articles 48 and 171 |
| Article 146 | Articles 143 and 171 |
| Article 147 | Article 136 |
| Article 148 | Article 136 |
| Article 149 | Article 171 |
| Article 150 | Article 171 |
| Article 151 | Article 171 |
| Article 152 | Article 172 |
| Article 153 | Article 171 |
| Article 154 | Articles 173 and 174 |
| Article 155 | Article 173 |
| Article 156 | Article 173 |
| Article 157 | Article 174 |
| Article 158 | — |
| Article 159 | — |
| Article 160 | — |
| Article 161 | Articles 176, 177 and 178 |
| Article 162 | Article 177 |
| Article 163 | Article 145 |
| Article 164 | Articles 103 and 145 |
| Article 165 | Article 143 |
| Article 166 | Article 148 |
| Article 167 | Articles 155 and 156 |
| Article 168 | Article 155 |
| Article 168a | — |
| Article 169 | Articles 157 and 158 |
| Article 170 | Articles 157 and 158 |
| Article 171 | Article 150 |
| Article 172 | Article 156 |
| Article 173 | Articles 141 and 159 |
| Article 174 | — |
| Article 175 | Article 159 |
| Article 176 | Article 137 |
| Article 177 | Article 160 |
| Article 178 | Article 53 |
| Article 179 | — |
| Article 180 | Article 161 |
| Article 181 | Article 160 |
| Article 182 | Articles 127, 168 and 179 |
| Article 182a | Article 175 |
| Article 182b | Article 176 |
| Article 182c | Articles 176, 179 and 180 |
| Article 182d | Articles 5, 180 and 181 |
| Article 183 | Article 177 |
| Article 184 | — |
| Article 185 | Articles 130 and 131 |
| Article 186 | Article 130 |
| Article 187 | Article 132 |
| Article 188 | Article 133 |
| Article 189 | Article 56 |
| Article 190 | Article 58 |
| Article 191 | Article 56 |
| Article 192 | Articles 57 and 58 |
| Article 193 | Article 59 |
| Article 194 | Article 59 |
| Article 195 | Article 61 |
| Article 196 | Article 60 |
| Article 197 | Article 59 |
| Article 198 | Article 64 |
| Article 199 | Article 65 |
| Article 200 | — |
| Article 201 | Article 44 |
| Article 202 | Article 46 |
| Article 203 | Article 46 |
| Article 204 | Articles 46 and 86 |
| Article 205 | Article 46 |
| Article 206 | Articles 46 and 86 |
| Article 207 | Article 86 |
| Article 208 | Article 47 |
| Article 209 | Article 48 |
| Article 210 | Article 49 |
| Article 211 | Article 49 |
| Article 212 | Article 50 |
| Article 212a | Article 53 |
| Article 213 | Article 51 |
| Article 214 | Articles 52 and 78 |
| Article 215 | Articles 55 and 66 |
| Article 216 | Article 45 |
| Article 217 | Articles 66 and 69 |
| Article 218 | Article 70 |
| Article 219 | Article 70 |
| Article 220 | Articles 70 and 82 |
| Article 221 | Articles 67 and 68 |
| Article 222 | Article 72 |
| Article 223 | Article 73 |
| Article 224 | Article 74 |
| Article 225 | Article 74 |
| Article 226 | Article 74 |
| Article 227 | Article 75 |
| Article 228 | Article 76 |
| Article 229 | Article 77 |
| Article 230 | Article 73 |
| Article 231 | Article 73 |
| Article 232 | Article 78 |
| Article 233 | Article 86 |
| Article 234 | Article 86 |
| Article 235 | Article 4 |
| Article 236 | Articles 79, 80, and 84 |
| Article 237 | Articles 79 and 84 |
| Article 238 | Articles 79, 81 and 84 |
| Article 239 | Articles 79, 83, 84, and 85 |
| Article 240 | Article 79 |
| Article 241 | Article 79 |
| Article 242 | Article 79 |
| Article 243 | Article 23 |
| Article 244 | Article 24 |
| Article 245 | Article 23 |
| Article 246 | Article 22 |
| Article 247 | Article 183 |
| Article 247a | Article 184 |
| Article 248 | Article 183 |
| Article 248a | Article 184 |
| Article 249 | Article 185 |
| Article 250 | Articles 17, 120 and 121 |
| Article 251 | Article 186 |
| Article 252 | Article 186 |
| Article 253 | Article 187 |

Regulation (EEC) No 2913/92

This Regulation

Article 1

Article 4

Article 2

Article 1

Article 3

Article 3

Article 4

Article 4

Article 4, points (4a) to (4d)

—

Article 5

Articles 11 and 12

Article 5a

Articles 13, 14 and 15

Article 6

Article 16

Article 7

Article 16

Article 8

Article 18

Article 9

Article 19

Article 10

Article 16

Article 11

Articles 8 and 30

Article 12

Article 20

Article 13

Articles 25 and 26

Article 14

Article 9

Article 15

Article 6

Article 16

Article 29

Article 17

Article 32

Article 18

Article 31

Article 19

Articles 116 and 183

Article 20

Articles 33 and 34

Article 21

Article 33

Article 22

Article 35

Article 23

Article 36

Article 24

Article 36

Article 25

—

Article 26

Article 37

Article 27

Article 39

Article 28

Article 40

Article 29

Article 41

Article 30

Article 42

Article 31

Article 42

Article 32

Article 43

Article 33

Article 43

Article 34

Article 43

Article 35

Article 31

Article 36

Article 41

Article 36a

Article 87

Article 36b

Articles 5, 88 and 89

Article 36c

Article 90

Article 37

Article 91

Article 38

Articles 92 and 93

Article 39

Article 94

Article 40

Article 95

Article 41

Article 95

Article 42

Article 91

Article 43

—

Article 44

—

Article 45

—

Article 46

Article 96

Article 47

Article 96

Article 48

Article 97

Article 49

—

Article 50

Articles 98 and 151

Article 51

Articles 151 and 152

Article 52

Article 152

Article 53

Article 151

Article 54

Article 99

Article 55

Article 100

Article 56

Article 125

Article 57

Article 126

Article 58

Articles 91 and 97

Article 59

Article 104

Article 60

Article 105

Article 61

Article 107

Article 62

Article 108

Article 63

Article 112

Article 64

Article 111

Article 65

Article 113

Article 66

Article 114

Article 67

Article 112

Article 68

Article 117

Article 69

Article 118

Article 70

Article 119

Article 71

Article 120

Article 72

Article 121

Article 73

Article 123

Article 74

Article 124

Article 75

Article 126

Article 76

Articles 108, 109, 110 and 112

Article 77

Articles 107 and 108

Article 78

Article 27

Article 79

Article 129

Article 80

—

Article 81

Article 115

Article 82

Article 166

Article 83

Article 102

Article 84

Article 135

Article 85

Article 136

Article 86

Article 136

Article 87

Article 136

Article 87a

—

Article 88

Article 136

Article 89

Article 138

Article 90

Article 139

Article 91

Articles 140 and 144

Article 92

Article 146

Article 93

Article 147

Article 94

Articles 62, 63, 136 and 146

Article 95

Articles 136 and 146

Article 96

Article 146

Article 97

Article 143

Article 98

Articles 143, 148 and 153

Article 99

Article 153

Article 100

Article 136

Article 101

Article 149

Article 102

Article 149

Article 103

—

Article 104

Article 136

Article 105

Article 137

Article 106

Articles 137 and 154

Article 107

Article 137

Article 108

Article 150

Article 109

Articles 141 and 143

Article 110

Article 153

Article 111

Article 140

Article 112

Article 53

Article 113

—

Article 114

Articles 142 and 168

Article 115

Articles 142 and 143

Article 116

Article 136

Article 117

Article 136

Article 118

Article 169

Article 119

Article 167

Article 120

Article 143

Article 121

Articles 52 and 53

Article 122

Articles 52 and 53

Article 123

Article 170

Article 124

—

Article 125

—

Article 126

—

Article 127

—

Article 128

—

Article 129

—

Article 130

Article 168

Article 131

Article 143

Article 132

Article 136

Article 133

Article 136

Article 134

—

Article 135

Article 53

Article 136

Article 53

Article 137

Article 162

Article 138

Article 136

Article 139

Article 162

Article 140

Article 163

Article 141

Article 164

Article 142

Articles 143 and 164

Article 143

Articles 47 and 165

Article 144

Articles 47, 52 and 53

Article 145

Articles 48 and 171

Article 146

Articles 143 and 171

Article 147

Article 136

Article 148

Article 136

Article 149

Article 171

Article 150

Article 171

Article 151

Article 171

Article 152

Article 172

Article 153

Article 171

Article 154

Articles 173 and 174

Article 155

Article 173

Article 156

Article 173

Article 157

Article 174

Article 158

—

Article 159

—

Article 160

—

Article 161

Articles 176, 177 and 178

Article 162

Article 177

Article 163

Article 145

Article 164

Articles 103 and 145

Article 165

Article 143

Article 166

Article 148

Article 167

Articles 155 and 156

Article 168

Article 155

Article 168a

—

Article 169

Articles 157 and 158

Article 170

Articles 157 and 158

Article 171

Article 150

Article 172

Article 156

Article 173

Articles 141 and 159

Article 174

—

Article 175

Article 159

Article 176

Article 137

Article 177

Article 160

Article 178

Article 53

Article 179

—

Article 180

Article 161

Article 181

Article 160

Article 182

Articles 127, 168 and 179

Article 182a

Article 175

Article 182b

Article 176

Article 182c

Articles 176, 179 and 180

Article 182d

Articles 5, 180 and 181

Article 183

Article 177

Article 184

—

Article 185

Articles 130 and 131

Article 186

Article 130

Article 187

Article 132

Article 188

Article 133

Article 189

Article 56

Article 190

Article 58

Article 191

Article 56

Article 192

Articles 57 and 58

Article 193

Article 59

Article 194

Article 59

Article 195

Article 61

Article 196

Article 60

Article 197

Article 59

Article 198

Article 64

Article 199

Article 65

Article 200

—

Article 201

Article 44

Article 202

Article 46

Article 203

Article 46

Article 204

Articles 46 and 86

Article 205

Article 46

Article 206

Articles 46 and 86

Article 207

Article 86

Article 208

Article 47

Article 209

Article 48

Article 210

Article 49

Article 211

Article 49

Article 212

Article 50

Article 212a

Article 53

Article 213

Article 51

Article 214

Articles 52 and 78

Article 215

Articles 55 and 66

Article 216

Article 45

Article 217

Articles 66 and 69

Article 218

Article 70

Article 219

Article 70

Article 220

Articles 70 and 82

Article 221

Articles 67 and 68

Article 222

Article 72

Article 223

Article 73

Article 224

Article 74

Article 225

Article 74

Article 226

Article 74

Article 227

Article 75

Article 228

Article 76

Article 229

Article 77

Article 230

Article 73

Article 231

Article 73

Article 232

Article 78

Article 233

Article 86

Article 234

Article 86

Article 235

Article 4

Article 236

Articles 79, 80, and 84

Article 237

Articles 79 and 84

Article 238

Articles 79, 81 and 84

Article 239

Articles 79, 83, 84, and 85

Article 240

Article 79

Article 241

Article 79

Article 242

Article 79

Article 243

Article 23

Article 244

Article 24

Article 245

Article 23

Article 246

Article 22

Article 247

Article 183

Article 247a

Article 184

Article 248

Article 183

Article 248a

Article 184

Article 249

Article 185

Article 250

Articles 17, 120 and 121

Article 251

Article 186

Article 252

Article 186

Article 253

Article 187

2.   Regulations (EEC) No 3925/91 and (EC) No 1207/2001

| Repealed Regulation | This Regulation |
| --- | --- |
| Regulation (EEC) No 3925/91 | Article 28 |
| Regulation (EC) No 1207/2001 | Article 39 |

Repealed Regulation

This Regulation

Regulation (EEC) No 3925/91

Article 28

Regulation (EC) No 1207/2001

Article 39

---

| 4.6.2008 | EN | Official Journal of the European Union | L 145/65 |
| --- | --- | --- | --- |

4.6.2008

EN

Official Journal of the European Union

L 145/65

---

REGULATION (EC) No 451/2008 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL

of 23 April 2008

establishing a new statistical classification of products by activity (CPA) and repealing Council Regulation (EEC) No 3696/93

(Text with EEA relevance)

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty establishing the European Community, and in particular Article 285(1) thereof,

Having regard to the proposal from the Commission,

Acting in accordance with the procedure laid down in Article 251 of the Treaty (1),

Whereas:

| (1) | Regulation (EEC) No 3696/93 (2) established the statistical classification of products by activity (CPA) in the European Economic Community. |
| --- | --- |

(1)

Regulation (EEC) No 3696/93 (2) established the statistical classification of products by activity (CPA) in the European Economic Community.

| (2) | In order to reflect the technological development and structural changes of the economy, an up-to-date CPA should be established. |
| --- | --- |

(2)

In order to reflect the technological development and structural changes of the economy, an up-to-date CPA should be established.

| (3) | The structuring of a product classification in accordance with the production activity involved avoids proliferation of unrelated coding schemes, and facilitates the identification by producers of relevant markets. |
| --- | --- |

(3)

The structuring of a product classification in accordance with the production activity involved avoids proliferation of unrelated coding schemes, and facilitates the identification by producers of relevant markets.

| (4) | There is a need to create a reference framework within which statistical data on production, consumption, external trade and transport can be compared. |
| --- | --- |

(4)

There is a need to create a reference framework within which statistical data on production, consumption, external trade and transport can be compared.

| (5) | An up-to-date CPA is central to the Commission's ongoing efforts to overhaul Community statistics; it is expected to convey, through more comparable and relevant data, better economic governance at Community and national level. |
| --- | --- |

(5)

An up-to-date CPA is central to the Commission's ongoing efforts to overhaul Community statistics; it is expected to convey, through more comparable and relevant data, better economic governance at Community and national level.

| (6) | In order to function, the internal market requires statistical standards applicable to the collection, transmission and publication of national and Community statistics so that enterprises, financial institutions, governments and all other operators in the internal market can be provided with reliable and comparable statistical data. To this end, it is vital that the various categories of the CPA be interpreted uniformly in all the Member States. |
| --- | --- |

(6)

In order to function, the internal market requires statistical standards applicable to the collection, transmission and publication of national and Community statistics so that enterprises, financial institutions, governments and all other operators in the internal market can be provided with reliable and comparable statistical data. To this end, it is vital that the various categories of the CPA be interpreted uniformly in all the Member States.

| (7) | Reliable and comparable statistics are necessary to enable enterprises to assess their competitiveness, and are useful to the Community institutions in preventing distortions of competition. |
| --- | --- |

(7)

Reliable and comparable statistics are necessary to enable enterprises to assess their competitiveness, and are useful to the Community institutions in preventing distortions of competition.

| (8) | The establishment of a common statistical classification of products by economic activity does not per se oblige Member States to collect, publish or supply data. Only if the Member States use product classifications linked to the Community classification is it possible to provide integrated information with the reliability, speed, flexibility and degree of detail required for the management of the internal market. |
| --- | --- |

(8)

The establishment of a common statistical classification of products by economic activity does not per se oblige Member States to collect, publish or supply data. Only if the Member States use product classifications linked to the Community classification is it possible to provide integrated information with the reliability, speed, flexibility and degree of detail required for the management of the internal market.

| (9) | Provision should be made to enable the Member States, in order to meet their national requirements, to integrate into their national classifications additional categories based on the CPA. |
| --- | --- |

(9)

Provision should be made to enable the Member States, in order to meet their national requirements, to integrate into their national classifications additional categories based on the CPA.

| (10) | The international comparability of economic statistics requires that the Member States and the Community institutions use classifications of products which are directly linked to the Central Product Classification (CPC) Ver. 2, as adopted by the United Nations Statistical Commission. |
| --- | --- |

(10)

The international comparability of economic statistics requires that the Member States and the Community institutions use classifications of products which are directly linked to the Central Product Classification (CPC) Ver. 2, as adopted by the United Nations Statistical Commission.

| (11) | Use of the CPA requires that the Commission be assisted by the Statistical Programme Committee established by Council Decision 89/382/EEC, Euratom (3) in particular as regards examining problems arising from the implementation of the CPA and incorporating amendments to the CPA. |
| --- | --- |

(11)

Use of the CPA requires that the Commission be assisted by the Statistical Programme Committee established by Council Decision 89/382/EEC, Euratom (3) in particular as regards examining problems arising from the implementation of the CPA and incorporating amendments to the CPA.

| (12) | The establishment of a new statistical classification of products implies a need to amend specifically references to the CPA. It is therefore necessary to repeal Regulation (EEC) No 3696/93. |
| --- | --- |

(12)

The establishment of a new statistical classification of products implies a need to amend specifically references to the CPA. It is therefore necessary to repeal Regulation (EEC) No 3696/93.

| (13) | The measures necessary for the implementation of this Regulation should be adopted in accordance with Council Decision 1999/468/EC of 28 June 1999 laying down the procedures for the exercise of implementing powers conferred on the Commission (4). In particular, the Commission should be empowered to amend the CPA in order to take account of technological or economic developments and align it with other economic and social classifications. Since those measures are of general scope and are designed to amend non-essential elements of this Regulation, inter alia, by supplementing it with new non-essential elements, they must be adopted in accordance with the regulatory procedure with scrutiny provided for in Article 5a of Decision 1999/468/EC. |
| --- | --- |

(13)

The measures necessary for the implementation of this Regulation should be adopted in accordance with Council Decision 1999/468/EC of 28 June 1999 laying down the procedures for the exercise of implementing powers conferred on the Commission (4). In particular, the Commission should be empowered to amend the CPA in order to take account of technological or economic developments and align it with other economic and social classifications. Since those measures are of general scope and are designed to amend non-essential elements of this Regulation, inter alia, by supplementing it with new non-essential elements, they must be adopted in accordance with the regulatory procedure with scrutiny provided for in Article 5a of Decision 1999/468/EC.

| (14) | Since the objective of this Regulation, namely the establishment of a new CPA, cannot be sufficiently achieved by the Member States and can therefore be better achieved at Community level, the Community may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty. In accordance with the principle of proportionality, as set out in that Article, this Regulation does not go beyond what is necessary to achieve that objective. |
| --- | --- |

(14)

Since the objective of this Regulation, namely the establishment of a new CPA, cannot be sufficiently achieved by the Member States and can therefore be better achieved at Community level, the Community may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty. In accordance with the principle of proportionality, as set out in that Article, this Regulation does not go beyond what is necessary to achieve that objective.

| (15) | The Statistical Programme Committee has been consulted, |
| --- | --- |

(15)

The Statistical Programme Committee has been consulted,

HAVE ADOPTED THIS REGULATION:

Article 1

Subject matter and scope

1.   This Regulation establishes a new common CPA within the Community in order to ensure relevance with respect to the economic reality and comparability between national, Community and international classifications and hence national, Community and international statistics.

2.   The term ‘product’ shall refer to outputs of economic activities, whether goods or services.

3.   This Regulation shall apply to the use of the classification for statistical purposes only.

Article 2

The levels and the structure of the CPA

1.   The CPA shall comprise:

| (a) | a first level, comprising headings identified by an alphabetical code (sections); |
| --- | --- |

(a)

a first level, comprising headings identified by an alphabetical code (sections);

| (b) | a second level, comprising headings identified by a two-digit numerical code (divisions); |
| --- | --- |

(b)

a second level, comprising headings identified by a two-digit numerical code (divisions);

| (c) | a third level, comprising headings identified by a three-digit numerical code (groups); |
| --- | --- |

(c)

a third level, comprising headings identified by a three-digit numerical code (groups);

| (d) | a fourth level, comprising headings identified by a four-digit numerical code (classes); |
| --- | --- |

(d)

a fourth level, comprising headings identified by a four-digit numerical code (classes);

| (e) | a fifth level, comprising headings identified by a five-digit numerical code (categories); and |
| --- | --- |

(e)

a fifth level, comprising headings identified by a five-digit numerical code (categories); and

| (f) | a sixth level, comprising headings identified by a six-digit numerical code (subcategories). |
| --- | --- |

(f)

a sixth level, comprising headings identified by a six-digit numerical code (subcategories).

2.   The CPA is set out in the Annex.

Article 3

Use of the CPA

The Commission shall use the CPA for all statistics classified according to products by activity.

Article 4

National classifications of products by economic activity

1.   Member States may use the CPA for aggregated or detailed, national, specific or functional adaptation based on the subcategories of the CPA.

2.   Those classifications shall be related to the CPA in accordance with the following rules:

| (a) | classifications that are more aggregated than the CPA shall comprise precise aggregations of CPA subcategories; |
| --- | --- |

(a)

classifications that are more aggregated than the CPA shall comprise precise aggregations of CPA subcategories;

| (b) | classifications that are more detailed than the CPA shall comprise headings that are wholly contained within CPA subcategories. |
| --- | --- |

(b)

classifications that are more detailed than the CPA shall comprise headings that are wholly contained within CPA subcategories.

The classifications that are derived in accordance with this paragraph may have a different coding.

3.   Member States may use a national classification of products by economic activity derived from the CPA. In such a case, they shall forward to the Commission drafts defining their national classification. Within three months after receiving such a draft, the Commission shall verify the conformity of the envisaged national classification with paragraph 2 and shall transmit it to the other Member States for information. The Member States’ national classifications shall include a table of correspondence with the CPA.

Article 5

Commission activities

The Commission, in cooperation with the Member States, shall ensure the dissemination, maintenance and promotion of the CPA, in particular by:

| (a) | drafting, updating and publishing explanatory notes relating to the CPA; |
| --- | --- |

(a)

drafting, updating and publishing explanatory notes relating to the CPA;

| (b) | drawing up and publishing guidelines for the application of the CPA; |
| --- | --- |

(b)

drawing up and publishing guidelines for the application of the CPA;

| (c) | publishing tables of correspondence between the new version and the previous version of the CPA; the previous version and the new version of the CPA; and the CPA and the Combined Nomenclature (CN), which is reproduced in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (5); and |
| --- | --- |

(c)

publishing tables of correspondence between the new version and the previous version of the CPA; the previous version and the new version of the CPA; and the CPA and the Combined Nomenclature (CN), which is reproduced in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (5); and

| (d) | working to improve consistency with other classifications. |
| --- | --- |

(d)

working to improve consistency with other classifications.

Article 6

Implementing measures

1.   The following measures, designed to implement and update this Regulation, shall be adopted in accordance with the regulatory procedure referred to in Article 7(2):

| (a) | decisions required in case of problems arising from implementing the CPA, including the assignment of products to specific classes; and |
| --- | --- |

(a)

decisions required in case of problems arising from implementing the CPA, including the assignment of products to specific classes; and

| (b) | technical measures ensuring a fully coordinated transition from the previous version of the CPA. |
| --- | --- |

(b)

technical measures ensuring a fully coordinated transition from the previous version of the CPA.

2.   The following measures, designed to amend non-essential elements of this Regulation, inter alia, by supplementing it, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 7(3):

| (a) | amendments to the CPA designed to take account of technological or economic developments; and |
| --- | --- |

(a)

amendments to the CPA designed to take account of technological or economic developments; and

| (b) | amendments to the CPA designed to align it with other economic and social classifications. |
| --- | --- |

(b)

amendments to the CPA designed to align it with other economic and social classifications.

3.   Consideration is to be given to the principle that the benefits of updating the CPA must outweigh its costs, and to the principle that additional costs and burden remain within a reasonable limit.

Article 7

Committee

1.   The Commission shall be assisted by the Statistical Programme Committee.

2.   Where reference is made to this paragraph, Articles 5 and 7 of Decision 1999/468/EC shall apply, having regard to the provisions of Article 8 thereof.

The period laid down in Article 5(6) of Decision 1999/468/EC shall be set at three months.

3.   Where reference is made to this paragraph, Article 5a(1) to (4) and Article 7 of Decision 1999/468/EC shall apply, having regard to the provisions of Article 8 thereof.

Article 8

Repeal of Regulation (EEC) No 3696/93

Regulation (EEC) No 3696/93 shall be repealed with effect from 1 January 2008.

Article 9

Entry into force

This Regulation shall enter into force on the 20th day following its publication in the Official Journal of the European Union.

It shall apply from 1 January 2008.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Strasbourg, 23 April 2008.

For the European Parliament

The President

H.-G. PÖTTERING

For the Council

The President

J. LENARČIČ

---

(1)  Opinion of the European Parliament of 10 July 2007 (not yet published in the Official Journal) and Council Decision of 14 February 2008.

1

(2)  OJ L 342, 31.12.1993, p. 1. Regulation as last amended by Regulation (EC) No 1882/2003 of the European Parliament and of the Council (OJ L 284, 31.10.2003, p. 1).

2

(3)  OJ L 181, 28.6.1989, p. 47.

3

(4)  OJ L 184, 17.7.1999, p. 23. Decision as amended by Decision 2006/512/EC (OJ L 200, 22.7.2006, p. 11).

4

(5)  OJ L 256, 7.9.1987, p. 1. Regulation as last amended by Commission Regulation (EC) No 360/2008 (OJ L 111, 23.4.2008, p. 9).

5

---

ANNEX

CPA 2008

(n.e.c.: not elsewhere classified; (*): part of)

| Code | Heading | CPC ver. 2 |
| --- | --- | --- |
| A | PRODUCTS OF AGRICULTURE, FORESTRY AND FISHING | |
| 01 | Products of agriculture, hunting and related services | |
| 01.1 | Non-perennial crops | |
| 01.11 | Cereals (except rice), leguminous crops and oil seeds | |
| 01.11.1 | Wheat | |
| 01.11.11 | Durum wheat | 01111 (*)
  01112 (*) |
| 01.11.12 | Wheat, except durum wheat | 01111 (*)
  01112 (*) |
| 01.11.2 | Maize | |
| 01.11.20 | Maize | 01121
  01122 |
| 01.11.3 | Barley, rye and oats | |
| 01.11.31 | Barley | 01151
  01152 |
| 01.11.32 | Rye | 01161
  01162 |
| 01.11.33 | Oats | 01171
  01172 |
| 01.11.4 | Sorghum, millet and other cereals | |
| 01.11.41 | Sorghum | 01141
  01142 |
| 01.11.42 | Millet | 01181
  01182 |
| 01.11.49 | Other cereals | 01190 |
| 01.11.5 | Cereals straw and husks | |
| 01.11.50 | Cereals straw and husks | 01913 |
| 01.11.6 | Green leguminous vegetables | |
| 01.11.61 | Beans, green | 01241 |
| 01.11.62 | Peas, green | 01242 |
| 01.11.69 | Other green leguminous vegetables | 01249 |
| 01.11.7 | Dried leguminous vegetables | |
| 01.11.71 | Beans, dry | 01701 |
| 01.11.72 | Broad beans, dry | 01702 |
| 01.11.73 | Chick peas, dry | 01703 |
| 01.11.74 | Lentils, dry | 01704 |
| 01.11.75 | Peas, dry | 01705 |
| 01.11.79 | Pulses (dried leguminous vegetables) n.e.c. | 01709 |
| 01.11.8 | Soya beans, groundnuts and cotton seed | |
| 01.11.81 | Soya beans | 01411
  01412 |
| 01.11.82 | Groundnuts, in shell | 01421
  01422 |
| 01.11.83 | Groundnuts, shelled | 21421 |
| 01.11.84 | Cotton seed | 01431
  01432 |
| 01.11.9 | Other oil seeds | |
| 01.11.91 | Linseed | 01441 |
| 01.11.92 | Mustard seed | 01442 |
| 01.11.93 | Rape or colza seed | 01443 |
| 01.11.94 | Sesame seed | 01444 |
| 01.11.95 | Sunflower seed | 01445 |
| 01.11.99 | Other oil seeds n.e.c. | 01446
  01449 |
| 01.12 | Rice, not husked | |
| 01.12.1 | Rice, not husked | |
| 01.12.10 | Rice, not husked | 01131
  01132 |
| 01.13 | Vegetables and melons, roots and tubers | |
| 01.13.1 | Leafy or stem vegetables | |
| 01.13.11 | Asparagus | 01211 |
| 01.13.12 | Cabbages | 01212 |
| 01.13.13 | Cauliflowers and broccoli | 01213 |
| 01.13.14 | Lettuce | 01214 (*) |
| 01.13.15 | Chicory | 01214 (*) |
| 01.13.16 | Spinach | 01215 |
| 01.13.17 | Artichokes | 01216 |
| 01.13.19 | Other leafy or stem vegetables | 01219 |
| 01.13.2 | Melons | |
| 01.13.21 | Watermelons | 01221 |
| 01.13.29 | Other melons | 01229 |
| 01.13.3 | Other fruit-bearing vegetables | |
| 01.13.31 | Chillies and peppers, green (only capsicum) | 01231 |
| 01.13.32 | Cucumbers and gherkins | 01232 |
| 01.13.33 | Eggplants (aubergines) | 01233 |
| 01.13.34 | Tomatoes | 01234 |
| 01.13.39 | Other fruit-bearing vegetables n.e.c. | 01235
  01239 |
| 01.13.4 | Root, bulb or tuberous vegetables | |
| 01.13.41 | Carrots and turnips | 01251 |
| 01.13.42 | Garlic | 01252 |
| 01.13.43 | Onions | 01253 |
| 01.13.44 | Leeks and other alliaceous vegetables | 01254 |
| 01.13.49 | Other root, bulb or tuberous vegetables (without high starch or inulin content) | 01259 |
| 01.13.5 | Edible roots and tubers with high starch or inulin content | |
| 01.13.51 | Potatoes | 01510 |
| 01.13.52 | Sweet potatoes | 01591 |
| 01.13.53 | Cassava | 01592 |
| 01.13.59 | Other edible roots and tubers with high starch or inulin content | 01593
  01599 |
| 01.13.6 | Vegetable seeds, except beet seeds | |
| 01.13.60 | Vegetable seeds, except beet seeds | 01260 |
| 01.13.7 | Sugar beet and sugar beet seeds | |
| 01.13.71 | Sugar beet | 01801 |
| 01.13.72 | Sugar beet seeds | 01803 |
| 01.13.8 | Mushrooms and truffles | |
| 01.13.80 | Mushrooms and truffles | 01270 |
| 01.13.9 | Vegetables, fresh, n.e.c. | |
| 01.13.90 | Vegetables, fresh, n.e.c. | 01290 |
| 01.14 | Sugar cane | |
| 01.14.1 | Sugar cane | |
| 01.14.10 | Sugar cane | 01802
  01809 |
| 01.15 | Unmanufactured tobacco | |
| 01.15.1 | Unmanufactured tobacco | |
| 01.15.10 | Unmanufactured tobacco | 01970
  25010 |
| 01.16 | Fibre crops | |
| 01.16.1 | Fibre crops | |
| 01.16.11 | Cotton, whether or not ginned | 01921 |
| 01.16.12 | Jute, kenaf and other textile bast fibres, raw or retted, except flax, true hemp and ramie | 01922 |
| 01.16.19 | Flax, true hemp and raw fibre crops n.e.c. | 01929 |
| 01.19 | Other non-perennial crops | |
| 01.19.1 | Forage crops | |
| 01.19.10 | Forage crops | 01911
  01912
  01919 |
| 01.19.2 | Cut flowers and flower buds; flower seeds | |
| 01.19.21 | Cut flowers and flower buds | 01962 |
| 01.19.22 | Flower seeds | 01963 |
| 01.19.3 | Beet seeds, seeds for forage plants; other raw vegetable materials | |
| 01.19.31 | Beet seeds (excluding sugar beet seeds) and seeds for forage plants | 01940 |
| 01.19.39 | Raw vegetable materials n.e.c. | 01990 |
| 01.2 | Perennial crops | |
| 01.21 | Grapes | |
| 01.21.1 | Grapes | |
| 01.21.11 | Table grapes | 01330 (*) |
| 01.21.12 | Other grapes, fresh | 01330 (*) |
| 01.22 | Tropical and subtropical fruits | |
| 01.22.1 | Tropical and subtropical fruits | |
| 01.22.11 | Avocados | 01311 |
| 01.22.12 | Bananas, plantains and similar | 01312
  01313 |
| 01.22.13 | Dates | 01314 |
| 01.22.14 | Figs | 01315 |
| 01.22.19 | Other tropical and subtropical fruits | 01316
  01317
  01318
  01319 |
| 01.23 | Citrus fruits | |
| 01.23.1 | Citrus fruits | |
| 01.23.11 | Pomelo and grapefruits | 01321 |
| 01.23.12 | Lemons and limes | 01322 |
| 01.23.13 | Oranges | 01323 |
| 01.23.14 | Tangerines, mandarins, clementines | 01324 |
| 01.23.19 | Other citrus fruits | 01329 |
| 01.24 | Pome fruits and stone fruits | |
| 01.24.1 | Apples | |
| 01.24.10 | Apples | 01351 |
| 01.24.2 | Other pome fruits and stone fruits | |
| 01.24.21 | Pears | 01352 (*) |
| 01.24.22 | Quinces | 01352 (*) |
| 01.24.23 | Apricots | 01353 |
| 01.24.24 | Cherries | 01354 |
| 01.24.25 | Peaches | 01355 (*) |
| 01.24.26 | Nectarines | 01355 (*) |
| 01.24.27 | Plums | 01356 (*) |
| 01.24.28 | Sloes | 01356 (*) |
| 01.24.29 | Other pome fruits and stone fruits n.e.c. | 01359 |
| 01.25 | Other tree and bush fruits and nuts | |
| 01.25.1 | Berries and the fruits of the genus vaccinium | |
| 01.25.11 | Kiwi fruit | 01342 |
| 01.25.12 | Raspberries | 01343 |
| 01.25.13 | Strawberries | 01344 |
| 01.25.19 | Other berries, the fruits of the genus vaccinium n.e.c. | 01341
  01349 |
| 01.25.2 | Fruit seeds | |
| 01.25.20 | Fruit seeds | 01360 |
| 01.25.3 | Nuts (excluding wild edible nuts, groundnuts and coconuts) | |
| 01.25.31 | Almonds | 01371
  21422 |
| 01.25.32 | Chestnuts | 01373
  21429 (*) |
| 01.25.33 | Hazelnuts | 01374
  21423 |
| 01.25.34 | Pistachios | 01375
  21429 (*) |
| 01.25.35 | Walnuts | 01376
  21429 (*) |
| 01.25.39 | Other nuts (excluding wild edible nuts, groundnuts and coconuts) | 01372
  01377
  01379
  21424
  21429 (*) |
| 01.25.9 | Other tree and bush fruits n.e.c. | |
| 01.25.90 | Other tree and bush fruits n.e.c. | 01391
  01399 |
| 01.26 | Oleaginous fruits | |
| 01.26.1 | Olives | |
| 01.26.11 | Table olives | 01450 (*) |
| 01.26.12 | Olives for production of olive oil | 01450 (*) |
| 01.26.2 | Coconuts | |
| 01.26.20 | Coconuts | 01460
  21429 (*) |
| 01.26.9 | Other oleaginous fruits | |
| 01.26.90 | Other oleaginous fruits | 01491
  01499 |
| 01.27 | Beverage crops | |
| 01.27.1 | Beverage crops | |
| 01.27.11 | Coffee beans, not roasted | 01610 |
| 01.27.12 | Tea leaves | 01620 |
| 01.27.13 | Maté leaves | 01630 |
| 01.27.14 | Cocoa beans | 01640 |
| 01.28 | Spices, aromatic, drug and pharmaceutical crops | |
| 01.28.1 | Spices, not processed | |
| 01.28.11 | Pepper (piper spp.), raw | 01651 |
| 01.28.12 | Chillies and peppers, dry (capsicum spp.), raw | 01652 |
| 01.28.13 | Nutmeg, mace and cardamoms, raw | 01653 |
| 01.28.14 | Anise, badian, coriander, cumin, caraway, fennel and juniper berries, raw | 01654 |
| 01.28.15 | Cinnamon (canella), raw | 01655 |
| 01.28.16 | Cloves (whole stems), raw | 01656 |
| 01.28.17 | Ginger, dry, raw | 01657 |
| 01.28.18 | Vanilla, raw | 01658 |
| 01.28.19 | Other spices, not processed | 01690 |
| 01.28.2 | Hop cones | |
| 01.28.20 | Hop cones | 01659 |
| 01.28.3 | Plants used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes | |
| 01.28.30 | Plants used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes | 01930 (*) |
| 01.29 | Other perennial crops | |
| 01.29.1 | Natural rubber | |
| 01.29.10 | Natural rubber | 01950 |
| 01.29.2 | Christmas trees, cut | |
| 01.29.20 | Christmas trees, cut | 03241 |
| 01.29.3 | Vegetable materials of a kind used primarily for plaiting or as stuffing or padding, or in dyeing or tanning | |
| 01.29.30 | Vegetable materials of a kind used primarily for plaiting or as stuffing or padding, or in dyeing or tanning | 03250 |
| 01.3 | Planting material: live plants, bulbs, tubers and roots, cuttings and slips; mushroom spawn | |
| 01.30 | Planting material: live plants, bulbs, tubers and roots, cuttings and slips; mushroom spawn | |
| 01.30.1 | Planting material: live plants, bulbs, tubers and roots, cuttings and slips; mushroom spawn | |
| 01.30.10 | Planting material: live plants, bulbs, tubers and roots, cuttings and slips; mushroom spawn | 01961 (*) |
| 01.4 | Live animals and animal products | |
| 01.41 | Dairy cattle, live and raw milk from dairy cattle | |
| 01.41.1 | Dairy cattle, live | |
| 01.41.10 | Dairy cattle, live | 0211 (*) |
| 01.41.2 | Raw milk from dairy cattle | |
| 01.41.20 | Raw milk from dairy cattle | 0221 |
| 01.42 | Other cattle and buffaloes, live and their semen | |
| 01.42.1 | Other cattle and buffaloes, live | |
| 01.42.11 | Other cattle and buffaloes, except calves, live | 0211 (*) |
| 01.42.12 | Calves of cattle and buffalo, live | 0211 (*) |
| 01.42.2 | Cattle and buffalo semen | |
| 01.42.20 | Cattle and buffalo semen | 02411 |
| 01.43 | Horses and other equines, live | |
| 01.43.1 | Horses and other equines, live | |
| 01.43.10 | Horses and other equines, live | 02130 |
| 01.44 | Camels and camelids, live | |
| 01.44.1 | Camels and camelids, live | |
| 01.44.10 | Camels and camelids, live | 02121 |
| 01.45 | Sheep and goats, live; raw milk and shorn wool from sheep and goats | |
| 01.45.1 | Sheep and goats, live | |
| 01.45.11 | Sheep, live | 02122 |
| 01.45.12 | Goats, live | 02123 |
| 01.45.2 | Raw milk from sheep and goats | |
| 01.45.21 | Raw milk from sheep | 02291 |
| 01.45.22 | Raw milk from goats | 02292 |
| 01.45.3 | Shorn wool from sheep and goats, greasy, including fleece-washed shorn wool | |
| 01.45.30 | Shorn wool from sheep and goats, greasy, including fleece-washed shorn wool | 02941 |
| 01.46 | Swine, live | |
| 01.46.1 | Swine, live | |
| 01.46.10 | Swine, live | 02140 |
| 01.47 | Poultry, live and eggs | |
| 01.47.1 | Poultry, live | |
| 01.47.11 | Chickens, live | 02151 |
| 01.47.12 | Turkeys, live | 02152 |
| 01.47.13 | Geese, live | 02153 |
| 01.47.14 | Ducks and guinea fowls, live | 02154
  02155 |
| 01.47.2 | Eggs, in shell, fresh | |
| 01.47.21 | Hen eggs in shell, fresh | 02310 |
| 01.47.22 | Eggs from other poultry in shell, fresh | 02320 |
| 01.47.23 | Eggs for hatching | 02330 |
| 01.49 | Other farmed animals and animal products | |
| 01.49.1 | Other farmed animals, live | |
| 01.49.11 | Domestic rabbits, live | 02191 |
| 01.49.12 | Farmed birds n.e.c., live | 02193
  02194 |
| 01.49.13 | Farmed reptiles (including snakes and turtles), live | 02195 |
| 01.49.19 | Other farmed animals n.e.c., live | 02129
  02192
  02196
  02199 |
| 01.49.2 | Other farm animal products | |
| 01.49.21 | Natural honey | 02910 |
| 01.49.22 | Raw milk n.e.c. | 02293
  02299 |
| 01.49.23 | Snails, fresh, chilled, frozen, dried, salted or in brine, except sea snails | 02920 |
| 01.49.24 | Edible products of farm animal origin n.e.c. | 02930 |
| 01.49.25 | Silk-worm cocoons suitable for reeling | 02944 |
| 01.49.26 | Insect waxes and spermaceti, whether or not refined or coloured | 02960 |
| 01.49.27 | Animal embryos for reproduction | 02419
  02420 |
| 01.49.28 | Non-edible products of farm animal origin n.e.c. | 02943 |
| 01.49.3 | Raw fur skins and miscellaneous raw hides and skins | |
| 01.49.31 | Raw fur skins, except of fur-bearing lambs | 02955 (*) |
| 01.49.32 | Raw fur skins of fur-bearing lambs | 02955 (*) |
| 01.49.39 | Raw skins of animals n.e.c. (fresh or preserved, but not further prepared) | 02959 |
| 01.6 | Agricultural and animal husbandry services (except veterinary services) | |
| 01.61 | Support services to crop production | |
| 01.61.1 | Support services to crop production | |
| 01.61.10 | Support services to crop production | 86119 |
| 01.62 | Support services to animal production | |
| 01.62.1 | Support services to animal production | |
| 01.62.10 | Support services to animal production | 86121 |
| 01.63 | Post-harvest crop services | |
| 01.63.1 | Post-harvest crop services | |
| 01.63.10 | Post-harvest crop services | 86111 |
| 01.64 | Seed processing services for propagation | |
| 01.64.1 | Seed processing services for propagation | |
| 01.64.10 | Seed processing services for propagation | 86112 |
| 01.7 | Hunting and trapping and related services | |
| 01.70 | Hunting and trapping and related services | |
| 01.70.1 | Hunting and trapping and related services | |
| 01.70.10 | Hunting and trapping and related services | 86130 |
| 02 | Products of forestry, logging and related services | |
| 02.1 | Forest trees and nursery services | |
| 02.10 | Forest trees and nursery services | |
| 02.10.1 | Live forest tree plants; forest tree seeds | |
| 02.10.11 | Live forest tree plants | 01961 (*) |
| 02.10.12 | Forest tree seeds | 01360 |
| 02.10.2 | Forest trees nurseries services | |
| 02.10.20 | Forest trees nurseries services | 86140 (*) |
| 02.10.3 | Forest trees | |
| 02.10.30 | Forest trees | 03300 |
| 02.2 | Wood in the rough | |
| 02.20 | Wood in the rough | |
| 02.20.1 | Wood in the rough | |
| 02.20.11 | Logs of coniferous wood | 03110 |
| 02.20.12 | Logs of non-coniferous wood, except tropical wood | 03120 (*) |
| 02.20.13 | Logs of tropical wood | 03120 (*) |
| 02.20.14 | Fuel wood | 03130 (*) |
| 02.3 | Wild growing non-wood products | |
| 02.30 | Wild growing non-wood products | |
| 02.30.1 | Natural gums | |
| 02.30.11 | Balata, gutta-percha, guayula, chicle and similar natural gums | 03211 |
| 02.30.12 | Lac, balsams and other natural gums and resins | 03219 |
| 02.30.2 | Natural cork, raw or simply prepared | |
| 02.30.20 | Natural cork, raw or simply prepared | 03220 |
| 02.30.3 | Parts of plants, grasses, mosses and lichens suitable for ornamental purposes | |
| 02.30.30 | Parts of plants, grasses, mosses and lichens suitable for ornamental purposes | 03249 |
| 02.30.4 | Wild growing edible products | |
| 02.30.40 | Wild growing edible products | 03230 |
| 02.4 | Support services to forestry | |
| 02.40 | Support services to forestry | |
| 02.40.1 | Support services to forestry | |
| 02.40.10 | Support services to forestry | 86140 (*) |
| 03 | Fish and other fishing products; aquaculture products; support services to fishing | |
| 03.0 | Fish and other fishing products; aquaculture products; support services to fishing | |
| 03.00 | Fish and other fishing products; aquaculture products; support services to fishing | |
| 03.00.1 | Fish, live | |
| 03.00.11 | Live ornamental fish | 04111 |
| 03.00.12 | Live fish, marine, not farmed | 04119 (*) |
| 03.00.13 | Live fish, freshwater, not farmed | 04119 (*) |
| 03.00.14 | Live fish, marine, farmed | 04119 (*) |
| 03.00.15 | Live fish, freshwater, farmed | 04119 (*) |
| 03.00.2 | Fish, fresh or chilled | |
| 03.00.21 | Fresh or chilled fish, marine, not farmed | 04120 (*) |
| 03.00.22 | Fresh or chilled fish, freshwater, not farmed | 04120 (*) |
| 03.00.23 | Fresh or chilled fish, marine, farmed | 04120 (*) |
| 03.00.24 | Fresh or chilled fish, freshwater, farmed | 04120 (*) |
| 03.00.3 | Crustaceans, not frozen | |
| 03.00.31 | Crustaceans, not frozen, not farmed | 04210 (*) |
| 03.00.32 | Crustaceans, not frozen, farmed | 04210 (*) |
| 03.00.4 | Molluscs and other aquatic invertebrates, live, fresh or chilled | |
| 03.00.41 | Oysters, live, fresh or chilled, not farmed | 04220 (*) |
| 03.00.42 | Other molluscs and aquatic invertebrates, live, fresh or chilled, not farmed | 0429 (*) |
| 03.00.43 | Oysters, live, fresh or chilled, farmed | 04220 (*) |
| 03.00.44 | Other molluscs and aquatic invertebrates, live, fresh or chilled, farmed | 0429 (*) |
| 03.00.5 | Pearls, unworked | |
| 03.00.51 | Natural pearls, unworked | 38210 (*) |
| 03.00.52 | Cultured pearls, unworked | 38210 (*) |
| 03.00.6 | Other aquatic plants, animals and their products | |
| 03.00.61 | Coral and similar products, shells of molluscs, crustaceans or echinoderms and cuttle-bone | 04910 |
| 03.00.62 | Natural sponges of animal origin | 04920 |
| 03.00.63 | Seaweeds and other algae, not farmed | 04930 (*) |
| 03.00.64 | Seaweeds and other algae, farmed | 04930 (*) |
| 03.00.69 | Other aquatic plants, animals and their products n.e.c. | 0 (*) |
| 03.00.7 | Support services to fishing and aquaculture | |
| 03.00.71 | Support services to fishing | 86150 (*) |
| 03.00.72 | Support services to aquaculture | 86150 (*) |
| B | MINING AND QUARRYING | |
| 05 | Coal and lignite | |
| 05.1 | Hard coal | |
| 05.10 | Hard coal | |
| 05.10.1 | Hard coal | |
| 05.10.10 | Hard coal | 11010 |
| 05.2 | Lignite | |
| 05.20 | Lignite | |
| 05.20.1 | Lignite | |
| 05.20.10 | Lignite | 11030 (*) |
| 06 | Crude petroleum and natural gas | |
| 06.1 | Crude petroleum | |
| 06.10 | Crude petroleum | |
| 06.10.1 | Petroleum oils and oils obtained from bituminous minerals, crude | |
| 06.10.10 | Petroleum oils and oils obtained from bituminous minerals, crude | 12010 |
| 06.10.2 | Bituminous or oil shale and tar sands | |
| 06.10.20 | Bituminous or oil shale and tar sands | 12030 |
| 06.2 | Natural gas, liquefied or in gaseous state | |
| 06.20 | Natural gas, liquefied or in gaseous state | |
| 06.20.1 | Natural gas, liquefied or in gaseous state | |
| 06.20.10 | Natural gas, liquefied or in gaseous state | 12020 |
| 07 | Metal ores | |
| 07.1 | Iron ores | |
| 07.10 | Iron ores | |
| 07.10.1 | Iron ores | |
| 07.10.10 | Iron ores | 14100 |
| 07.2 | Non-ferrous metal ores | |
| 07.21 | Uranium and thorium ores | |
| 07.21.1 | Uranium and thorium ores | |
| 07.21.10 | Uranium and thorium ores | 13000 |
| 07.29 | Other non-ferrous metal ores and concentrates | |
| 07.29.1 | Other non-ferrous metal ores and concentrates | |
| 07.29.11 | Copper ores and concentrates | 14210 |
| 07.29.12 | Nickel ores and concentrates | 14220 |
| 07.29.13 | Aluminium ores and concentrates | 14230 |
| 07.29.14 | Precious metal ores and concentrates | 14240 |
| 07.29.15 | Lead, zinc and tin ores and concentrates | 14290 (*) |
| 07.29.19 | Other non-ferrous metal ores and concentrates n.e.c. | 14290 (*) |
| 08 | Other mining and quarrying products | |
| 08.1 | Stone, sand and clay | |
| 08.11 | Ornamental and building stone, limestone, gypsum, chalk and slate | |
| 08.11.1 | Ornamental or building stone | |
| 08.11.11 | Marble and other calcareous ornamental or building stone | 15120 |
| 08.11.12 | Granite, sandstone and other ornamental or building stone | 15130 |
| 08.11.2 | Limestone and gypsum | |
| 08.11.20 | Limestone and gypsum | 15200 |
| 08.11.3 | Chalk and uncalcined dolomite | |
| 08.11.30 | Chalk and uncalcined dolomite | 16330 |
| 08.11.4 | Slate | |
| 08.11.40 | Slate | 15110 |
| 08.12 | Gravel, sand, clays and kaolin | |
| 08.12.1 | Gravel and sand | |
| 08.12.11 | Natural sands | 15310 |
| 08.12.12 | Granules, chippings and powder; pebbles, gravel | 15320 (*) |
| 08.12.13 | Mixtures of slag and similar industrial waste products, whether or not incorporating pebbles, gravel, shingle and flint for construction use | 15320 (*) |
| 08.12.2 | Clays and kaolin | |
| 08.12.21 | Kaolin and other kaolinic clays | 15400 (*) |
| 08.12.22 | Other clays, andalusite, kyanite and sillimanite; mullite; chamotte or dinas earths | 15400 (*) |
| 08.9 | Mining and quarrying products n.e.c. | |
| 08.91 | Chemical and fertiliser minerals | |
| 08.91.1 | Chemical and fertiliser minerals | |
| 08.91.11 | Natural calcium or aluminium calcium phosphates | 16110 |
| 08.91.12 | Unroasted iron pyrites; crude or unrefined sulphur | 16120 |
| 08.91.19 | Other chemical and fertiliser minerals | 16190 (*) |
| 08.92 | Peat | |
| 08.92.1 | Peat | |
| 08.92.10 | Peat | 11040 (*) |
| 08.93 | Salt and pure sodium chloride; sea water | |
| 08.93.1 | Salt and pure sodium chloride; sea water | |
| 08.93.10 | Salt and pure sodium chloride; sea water | 16200 (*) |
| 08.99 | Other mining and quarrying products n.e.c. | |
| 08.99.1 | Bitumen and asphalt, natural; asphaltites and asphaltic rock | |
| 08.99.10 | Bitumen and asphalt, natural; asphaltites and asphaltic rock | 15330 |
| 08.99.2 | Precious and semi-precious stones; industrial diamonds, unworked or simply sawn, cleaved or bruted; pumice stone; emery; natural corundum, natural garnet and other natural abrasives; other minerals | |
| 08.99.21 | Precious and semi-precious stones (excluding industrial diamonds), unworked or simply sawn or roughly shaped | 16310 |
| 08.99.22 | Industrial diamonds, unworked or simply sawn, cleaved or bruted; pumice stone; emery; natural corundum, natural garnet and other natural abrasives | 16320 |
| 08.99.29 | Other minerals | 16390 |
| 09 | Mining support services | |
| 09.1 | Support services to petroleum and natural gas extraction | |
| 09.10 | Support services to petroleum and natural gas extraction | |
| 09.10.1 | Support services to petroleum and natural gas extraction | |
| 09.10.11 | Drilling services to petroleum and natural gas extraction | 86211 (*) |
| 09.10.12 | Derrick erection, repair and dismantling services and related support services to petroleum and natural gas extraction | 86211 (*) |
| 09.10.13 | Liquefaction and regasification services of natural gas for transportation done at the mine site | 86211 (*) |
| 09.9 | Support services to other mining and quarrying | |
| 09.90 | Support services to other mining and quarrying | |
| 09.90.1 | Support services to other mining and quarrying | |
| 09.90.11 | Support services to hard coal extraction | 86219 (*) |
| 09.90.19 | Support services to other mining and quarrying n.e.c. | 86219 (*) |
| C | MANUFACTURED PRODUCTS | |
| 10 | Food products | |
| 10.1 | Preserved meat and meat products | |
| 10.11 | Processed and preserved meat | |
| 10.11.1 | Meat of bovine animals, swine, sheep, goats, horses and other equines, fresh or chilled | |
| 10.11.11 | Meat of bovine animals, fresh or chilled | 21111
  21112 |
| 10.11.12 | Meat of swine, fresh or chilled | 21113 |
| 10.11.13 | Meat of sheep, fresh or chilled | 21115 |
| 10.11.14 | Meat of goats, fresh or chilled | 21116 |
| 10.11.15 | Meat of horses and other equines, fresh or chilled | 21118 |
| 10.11.2 | Edible offal of bovine animals, swine, sheep, goats, horses and other equines, fresh or chilled | |
| 10.11.20 | Edible offal of bovine animals, swine, sheep, goats, horses and other equines, fresh or chilled | 21151 (*)
  21152 (*)
  21153 (*)
  21155 (*)
  21156 (*) |
| 10.11.3 | Frozen meat and edible offal; other meat and edible offal | |
| 10.11.31 | Meat of bovine animals, frozen | 21131
  21132 |
| 10.11.32 | Meat of swine, frozen | 21133 |
| 10.11.33 | Meat of sheep, frozen | 21135 |
| 10.11.34 | Meat of goats, frozen | 21136 |
| 10.11.35 | Meat of horses and other equines, frozen | 21138 |
| 10.11.39 | Other meat and edible offal, fresh, chilled or frozen | 21114
  21117
  21119
  21134
  21137
  21139
  21151 (*)
  21152 (*)
  21153 (*)
  21155 (*)
  21156 (*)
  21159
  21190 |
| 10.11.4 | Pulled wool and raw hides and skins of bovine or equine animals, sheep and goats | |
| 10.11.41 | Pulled wool, greasy, including fleece-washed pulled wool | 02942 |
| 10.11.42 | Whole raw hides and skins of bovine or equine animals | 02951 |
| 10.11.43 | Other raw hides and skins of bovine or equine animals | 02952 |
| 10.11.44 | Raw hides and skins of sheep or lambs | 02953 |
| 10.11.45 | Raw hides and skins of goats or kids | 02954 |
| 10.11.5 | Fats of bovine animals, sheep, goats or pigs | |
| 10.11.50 | Fats of bovine animals, sheep, goats or pigs | 21511 (*)
  21512
  21513
  21514
  21515
  21519 (*)
  21521 |
| 10.11.6 | Raw offal, inedible | |
| 10.11.60 | Raw offal, inedible | 39110 (*) |
| 10.11.9 | Sub-contracted operations as part of manufacturing of processed and preserved meat | |
| 10.11.99 | Sub-contracted operations as part of manufacturing of processed and preserved meat | 88111 (*) |
| 10.12 | Processed and preserved poultry meat | |
| 10.12.1 | Meat of poultry, fresh or chilled | |
| 10.12.10 | Meat of poultry, fresh or chilled | 21121
  21122
  21123
  21124
  21125 |
| 10.12.2 | Meat of poultry, frozen | |
| 10.12.20 | Meat of poultry, frozen | 21141
  21142
  21143
  21144
  21149 |
| 10.12.3 | Fats of poultry | |
| 10.12.30 | Fats of poultry | 21511 (*)
  21522 |
| 10.12.4 | Edible offal of poultry | |
| 10.12.40 | Edible offal of poultry | 21160 |
| 10.12.5 | Feathers and skins of birds with feathers | |
| 10.12.50 | Feathers and skins of birds with feathers | 39110 (*) |
| 10.12.9 | Sub-contracted operations as part of manufacturing of processed and preserved poultry meat | |
| 10.12.99 | Sub-contracted operations as part of manufacturing of processed and preserved poultry meat | 88111 (*) |
| 10.13 | Meat and poultry meat products | |
| 10.13.1 | Preserves and preparations of meat, meat offal or blood | |
| 10.13.11 | Swine meat, cuts, salted, dried or smoked (bacon and ham) | 21171 |
| 10.13.12 | Bovine meat, salted, dried or smoked | 21172 |
| 10.13.13 | Other meat and edible meat offal, salted, in brine, dried or smoked (excluding swine and bovine meat); edible flours and meals of meat or meat offal | 21173 |
| 10.13.14 | Sausages and similar products of meat, offal or blood | 21174 |
| 10.13.15 | Other prepared and preserved meat, meat offal or blood, except prepared meat and offal dishes | 21179 |
| 10.13.16 | Flours, meals and pellets of meat unfit for human consumption; greaves | 21181
  21182
  21183
  21184
  21185
  21186
  21187
  21188
  21189 |
| 10.13.9 | Cooking and other preparation services for the production of meat products; sub-contracted operations as part of manufacturing of meat and poultry meat products | |
| 10.13.91 | Cooking and other preparation services for the production of meat products | 88111 (*) |
| 10.13.99 | Sub-contracted operations as part of manufacturing of meat and poultry meat products | 88111 (*) |
| 10.2 | Processed and preserved fish, crustaceans and molluscs | |
| 10.20 | Processed and preserved fish, crustaceans and molluscs | |
| 10.20.1 | Fish, fresh, chilled or frozen | |
| 10.20.11 | Fish fillets and other fish meat (whether or not minced), fresh or chilled | 21221 |
| 10.20.12 | Fish livers and roes, fresh or chilled | 21225 |
| 10.20.13 | Fish, frozen | 21210 |
| 10.20.14 | Fish fillets, frozen | 21222 |
| 10.20.15 | Fish meat, (whether or not minced), frozen | 21223 |
| 10.20.16 | Fish livers and roes, frozen | 21226 |
| 10.20.2 | Fish, otherwise prepared or preserved; caviar and caviar substitutes | |
| 10.20.21 | Fish fillets, dried, salted or in brine, but not smoked | 21224 |
| 10.20.22 | Fish livers and roes dried, smoked, salted or in brine; flours, meals and pellets of fish, fit for human consumption | 21227
  21233 (*) |
| 10.20.23 | Fish, dried, whether or not salted, or in brine | 21231 |
| 10.20.24 | Fish, including fillets, smoked | 21232 |
| 10.20.25 | Fish, otherwise prepared or preserved, except prepared fish dishes | 21242 (*) |
| 10.20.26 | Caviar and caviar substitutes | 21243 |
| 10.20.3 | Crustaceans, molluscs and other aquatic invertebrates, frozen, prepared or preserved | |
| 10.20.31 | Crustaceans, frozen | 21250 |
| 10.20.32 | Molluscs, frozen, dried, salted or in brine, smoked | 21261 |
| 10.20.33 | Other aquatic invertebrates, frozen, dried, salted or in brine, smoked | 21269 |
| 10.20.34 | Crustaceans, otherwise prepared or preserved; molluscs and other aquatic invertebrates, otherwise prepared or preserved | 21270
  21280 |
| 10.20.4 | Flours, meals and pellets, unfit for human consumption, and other products n.e.c. of fish or of crustaceans, molluscs or other aquatic invertebrates | |
| 10.20.41 | Flours, meals and pellets of fish, crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption | 21291 |
| 10.20.42 | Other inedible products of fish, crustaceans, molluscs or other aquatic invertebrates | 21299 |
| 10.20.9 | Smoking and other preservation and preparation services for manufacture of fish products; sub-contracted operations as part of manufacturing of processed and preserved fish, crustaceans and molluscs | |
| 10.20.91 | Smoking and other preservation and preparation services for manufacture of fish products | 88111 (*) |
| 10.20.99 | Sub-contracted operations as part of manufacturing of processed and preserved fish, crustaceans and molluscs | 88111 (*) |
| 10.3 | Processed and preserved fruit and vegetables | |
| 10.31 | Processed and preserved potatoes | |
| 10.31.1 | Processed and preserved potatoes | |
| 10.31.11 | Potatoes, frozen | 21313 |
| 10.31.12 | Dried potatoes whether or not cut or sliced but not further prepared | 21393 (*) |
| 10.31.13 | Dried potatoes in the form of flour, meal, flakes, granulates and pellets | 21392 |
| 10.31.14 | Potatoes prepared or preserved | 21323 (*) |
| 10.31.9 | Cooking and other preparation services for potatoes and potato products; sub-contracted operations as part of manufacturing of processed and preserved potatoes | |
| 10.31.91 | Cooking and other preparation services for potatoes and potato products | 88111 (*) |
| 10.31.99 | Sub-contracted operations as part of manufacturing of processed and preserved potatoes | 88111 (*) |
| 10.32 | Fruit and vegetable juices | |
| 10.32.1 | Fruit and vegetable juices | |
| 10.32.11 | Tomato juice | 21331 |
| 10.32.12 | Orange juice | 21431 |
| 10.32.13 | Grapefruit juice | 21432 |
| 10.32.14 | Pineapple juice | 21433 |
| 10.32.15 | Grape juice | 21434 |
| 10.32.16 | Apple juice | 21435 |
| 10.32.17 | Mixtures of fruit and vegetable juices | 21339 |
| 10.32.19 | Other fruit and vegetable juices | 21439 |
| 10.32.9 | Sub-contracted operations as part of manufacturing of fruit and vegetable juice | |
| 10.32.99 | Sub-contracted operations as part of manufacturing of fruit and vegetable juice | 88111 (*) |
| 10.39 | Other processed and preserved fruit and vegetables | |
| 10.39.1 | Processed and preserved vegetables, excluding potatoes | |
| 10.39.11 | Vegetables, frozen | 21311
  21312
  21319 |
| 10.39.12 | Vegetables provisionally preserved | 21399 (*) |
| 10.39.13 | Dried vegetables | 21393 (*) |
| 10.39.14 | Cut and packaged vegetables and fruits | 0 (*) |
| 10.39.15 | Beans, preserved otherwise than by vinegar or acetic acid, except prepared vegetable dishes | 21321 |
| 10.39.16 | Peas, preserved otherwise than by vinegar or acetic acid, except prepared vegetable dishes | 21322 |
| 10.39.17 | Other vegetables (except potatoes), preserved otherwise than by vinegar or acetic acid, except prepared vegetable dishes | 21329 (*)
  21399 |
| 10.39.18 | Vegetables (except potatoes), fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid | 21394 |
| 10.39.2 | Processed and preserved fruit and nuts | |
| 10.39.21 | Fruit and nuts, uncooked or cooked, frozen | 21493 |
| 10.39.22 | Jams, fruit jellies and fruit or nut puree and pastes | 21494 |
| 10.39.23 | Nuts, groundnuts, roasted, salted or otherwise prepared | 21495 |
| 10.39.24 | Fruit and nuts, provisionally preserved, not for immediate consumption | 21496 |
| 10.39.25 | Other prepared or preserved fruits | 21411
  21412
  21419
  21491
  21492 |
| 10.39.3 | Vegetable materials and vegetable waste, vegetable residues and by-products | |
| 10.39.30 | Vegetable materials and vegetable waste, vegetable residues and by-products | 39120 (*) |
| 10.39.9 | Cooking and other preparation services for the preservation of fruit and vegetables; sub-contracted operations as part of manufacturing of other processed and preserved fruit and vegetables | |
| 10.39.91 | Cooking and other preparation services for the preservation of fruit and vegetables | 88111 (*) |
| 10.39.99 | Sub-contracted operations as part of manufacturing of other processed and preserved fruit and vegetables | 88111 (*) |
| 10.4 | Vegetable and animal oils and fats | |
| 10.41 | Oils and fats | |
| 10.41.1 | Animal oils and fats, their fractions, crude | |
| 10.41.11 | Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared | 21529 (*) |
| 10.41.12 | Fats and oils and their fractions, of fish and marine mammals | 21524
  21525
  21526 |
| 10.41.19 | Other animal fats and oils and their fractions, whether or not refined, but not chemically modified | 21519 (*)
  21523
  21529 (*) |
| 10.41.2 | Vegetable oils, crude | |
| 10.41.21 | Soya-bean oil, crude | 21531 |
| 10.41.22 | Groundnut oil, crude | 21532 |
| 10.41.23 | Olive oil, crude | 21537 |
| 10.41.24 | Sunflower-seed oil, crude | 21533 |
| 10.41.25 | Cotton-seed oil, crude | 21538 |
| 10.41.26 | Rape, colza and mustard oil, crude | 21534 |
| 10.41.27 | Palm oil, crude | 21535 |
| 10.41.28 | Coconut oil, crude | 21536 |
| 10.41.29 | Other vegetable oils, crude | 21539 (*) |
| 10.41.3 | Cotton linters | |
| 10.41.30 | Cotton linters | 21600 |
| 10.41.4 | Oil-cake and other solid residues, of vegetable fats or oils; flours and meals of oil seeds or oleaginous fruits | |
| 10.41.41 | Oil-cake and other solid residues, of vegetable fats or oils | 21710 |
| 10.41.42 | Flours and meals of oil seeds or oleaginous fruits, except those of mustard | 21720 |
| 10.41.5 | Refined oils, except residues | |
| 10.41.51 | Soya-bean oil and its fractions, refined but not chemically modified | 21541 |
| 10.41.52 | Groundnut oil and its fractions, refined but not chemically modified | 21542 |
| 10.41.53 | Olive oil and its fractions, refined but not chemically modified | 21547 |
| 10.41.54 | Sunflower-seed oil and its fractions, refined but not chemically modified | 21543 |
| 10.41.55 | Cotton-seed oil and its fractions, refined but not chemically modified | 21548 |
| 10.41.56 | Rape, colza and mustard oil and their fractions, refined but not chemically modified | 21544 |
| 10.41.57 | Palm oil and its fractions, refined but not chemically modified | 21545 |
| 10.41.58 | Coconut oil and its fractions, refined but not chemically modified | 21546 |
| 10.41.59 | Other oils and their fractions, refined but not chemically modified; fixed vegetable fats and other vegetable oils (except maize oil) and their fractions n.e.c. refined but not chemically modified | 21549 (*) |
| 10.41.6 | Animal or vegetable fats and oils and their fractions, hydrogenated, esterified, but not further prepared | |
| 10.41.60 | Animal or vegetable fats and oils and their fractions, hydrogenated, esterified, but not further prepared | 21590 (*) |
| 10.41.7 | Vegetable waxes (excluding triglycerides); degras; residues resulting from treatment of fatty substances or animal or vegetable waxes | |
| 10.41.71 | Vegetable waxes (excluding triglycerides) | 21731 |
| 10.41.72 | Degras; residues resulting from treatment of fatty substances or animal or vegetable waxes | 21732 |
| 10.41.9 | Sub-contracted operations as part of manufacturing of oils and fats | |
| 10.41.99 | Sub-contracted operations as part of manufacturing of oils and fats | 88111 (*) |
| 10.42 | Margarine and similar edible fats | |
| 10.42.1 | Margarine and similar edible fats | |
| 10.42.10 | Margarine and similar edible fats | 21550 |
| 10.42.9 | Sub-contracted operations as part of manufacturing of margarine and similar edible fats | |
| 10.42.99 | Sub-contracted operations as part of manufacturing of margarine and similar edible fats | 88111 (*) |
| 10.5 | Dairy products | |
| 10.51 | Dairy and cheese products | |
| 10.51.1 | Processed liquid milk and cream | |
| 10.51.11 | Processed liquid milk | 22110 |
| 10.51.12 | Milk and cream of > 6 % fat, not concentrated or sweetened | 22120 |
| 10.51.2 | Milk in solid forms | |
| 10.51.21 | Skimmed milk powder | 22212 |
| 10.51.22 | Whole milk powder | 22211 |
| 10.51.3 | Butter and dairy spreads | |
| 10.51.30 | Butter and dairy spreads | 22241
  22242
  22249 |
| 10.51.4 | Cheese and curd | |
| 10.51.40 | Cheese and curd | 22251
  22252
  22253
  22254
  22259 |
| 10.51.5 | Other dairy products | |
| 10.51.51 | Milk and cream, concentrated or containing added sugar or other sweetening matter, other than in solid forms | 22221
  22222
  22229 |
| 10.51.52 | Yoghurt and other fermented or acidified milk or cream | 22230 |
| 10.51.53 | Casein | 22260 |
| 10.51.54 | Lactose and lactose syrup | 23210 (*) |
| 10.51.55 | Whey | 22130
  22219 (*) |
| 10.51.56 | Dairy products n.e.c. | 22290 |
| 10.51.9 | Sub-contracted operations as part of manufacturing of dairy and cheese products | |
| 10.51.99 | Sub-contracted operations as part of manufacturing of dairy and cheese products | 88111 (*) |
| 10.52 | Ice cream | |
| 10.52.1 | Ice cream and other edible ice | |
| 10.52.10 | Ice cream and other edible ice | 22270 |
| 10.52.9 | Sub-contracted operations as part of manufacturing of ice cream | |
| 10.52.99 | Sub-contracted operations as part of manufacturing of ice cream | 88111 (*) |
| 10.6 | Grain mill products, starches and starch products | |
| 10.61 | Grain mill products | |
| 10.61.1 | Rice, semi- or wholly milled, or husked or broken | |
| 10.61.11 | Husked rice | 23162 |
| 10.61.12 | Rice, semi- or wholly milled or broken | 23161 |
| 10.61.2 | Cereal and vegetable flour; mixes thereof | |
| 10.61.21 | Wheat or maslin flour | 23110 |
| 10.61.22 | Other cereal flour | 23120 |
| 10.61.23 | Vegetable flour and meal | 23170 |
| 10.61.24 | Mixes for preparation of bakers' wares | 23180 |
| 10.61.3 | Groats, meal and pellets and other cereal grain products | |
| 10.61.31 | Groats and meal of wheat | 23130 (*) |
| 10.61.32 | Cereal groats, meal and pellets n.e.c. | 23130 (*) |
| 10.61.33 | Breakfast cereals and other cereal grain products | 23140 |
| 10.61.4 | Bran, sharps and other residues from the working of cereals | |
| 10.61.40 | Bran, sharps and other residues from the working of cereals | 39120 (*) |
| 10.61.9 | Sub-contracted operations as part of manufacturing of grain mill products | |
| 10.61.99 | Sub-contracted operations as part of manufacturing of grain mill products | 88111 (*) |
| 10.62 | Starches and starch products | |
| 10.62.1 | Starches and starch products; sugars and sugar syrups n.e.c. | |
| 10.62.11 | Starches; inulin; wheat gluten; dextrins and other modified starches | 23220 |
| 10.62.12 | Tapioca and substitutes prepared from starch in flakes, grains and the like | 23230 |
| 10.62.13 | Glucose and glucose syrup; fructose and fructose syrup; invert sugar; sugars and sugar syrups n.e.c. | 23210 (*) |
| 10.62.14 | Maize oil | 21539 (*)
  21549 (*) |
| 10.62.2 | Residues of starch manufacture and similar residues | |
| 10.62.20 | Residues of starch manufacture and similar residues | 39130 |
| 10.62.9 | Sub-contracted operations as part of manufacturing of starches and starch products | |
| 10.62.99 | Sub-contracted operations as part of manufacturing of starches and starch products | 88111 (*) |
| 10.7 | Bakery and farinaceous products | |
| 10.71 | Bread; fresh pastry goods and cakes | |
| 10.71.1 | Bread, fresh pastry goods and cakes | |
| 10.71.11 | Fresh bread | 23491 |
| 10.71.12 | Fresh pastry goods and cakes | 23431 |
| 10.71.9 | Sub-contracted operations as part of manufacturing of fresh or frozen bread, pastry goods and cakes | |
| 10.71.99 | Sub-contracted operations as part of manufacturing of fresh or frozen bread, pastry goods and cakes | 88111 (*) |
| 10.72 | Rusks and biscuits; preserved pastry goods and cakes | |
| 10.72.1 | Rusks and biscuits; preserved pastry goods and cakes | |
| 10.72.11 | Crispbread, rusks, toasted bread and similar toasted products | 23410 |
| 10.72.12 | Gingerbread and the like; sweet biscuits; waffles and wafers | 23420 |
| 10.72.19 | Other dry or preserved bakers' wares | 23439
  23499 |
| 10.72.9 | Sub-contracted operations as part of manufacturing of rusks and biscuits; preserved pastry goods and cakes | |
| 10.72.99 | Sub-contracted operations as part of manufacturing of rusks and biscuits; preserved pastry goods and cakes | 88111 (*) |
| 10.73 | Macaroni, noodles, couscous and similar farinaceous products | |
| 10.73.1 | Macaroni, noodles, couscous and similar farinaceous products | |
| 10.73.11 | Macaroni, noodles and similar farinaceous products | 23710 |
| 10.73.12 | Couscous | 23721 (*) |
| 10.73.9 | Sub-contracted operations as part of manufacturing of macaroni, noodles, couscous and similar farinaceous products | |
| 10.73.99 | Sub-contracted operations as part of manufacturing of macaroni, noodles, couscous and similar farinaceous products | 88111 (*) |
| 10.8 | Other food products | |
| 10.81 | Sugar | |
| 10.81.1 | Raw or refined cane or beet sugar; molasses | |
| 10.81.11 | Raw cane or beet sugar, in solid form | 23511
  23512 |
| 10.81.12 | Refined cane or beet sugar and chemically pure sucrose, in solid form, not containing added flavouring or colouring matter | 23520 |
| 10.81.13 | Refined cane or beet sugar, containing added flavouring or colouring matter; maple sugar and maple syrup | 23530 |
| 10.81.14 | Molasses | 23540 |
| 10.81.2 | Beet-pulp, bagasse and other waste of sugar manufacture | |
| 10.81.20 | Beet-pulp, bagasse and other waste of sugar manufacture | 39140 |
| 10.81.9 | Sub-contracted operations as part of manufacturing of sugar | |
| 10.81.99 | Sub-contracted operations as part of manufacturing of sugar | 88111 (*) |
| 10.82 | Cocoa, chocolate and sugar confectionery | |
| 10.82.1 | Cocoa paste, whether or not defatted, cocoa butter, fat and oil, cocoa powder | |
| 10.82.11 | Cocoa paste, whether or not defatted | 23610 |
| 10.82.12 | Cocoa butter, fat and oil | 23620 |
| 10.82.13 | Cocoa powder, not containing added sugar or other sweetening matter | 23630 |
| 10.82.14 | Cocoa powder, containing added sugar or other sweetening matter | 23640 |
| 10.82.2 | Chocolate and sugar confectionery | |
| 10.82.21 | Chocolate and food preparations containing cocoa (except sweetened cocoa powder), in bulk forms | 23650 |
| 10.82.22 | Chocolate and food preparations containing cocoa (except sweetened cocoa powder), other than in bulk forms | 23660 |
| 10.82.23 | Sugar confectionery (including white chocolate), not containing cocoa | 23670 |
| 10.82.24 | Fruit, nuts, fruit-peel and other parts of plants, preserved by sugar | 21499 |
| 10.82.3 | Cocoa shells, husks, skins and other cocoa waste | |
| 10.82.30 | Cocoa shells, husks, skins and other cocoa waste | 39150 |
| 10.82.9 | Sub-contracted operations as part of manufacturing of cocoa, chocolate and sugar confectionery | |
| 10.82.99 | Sub-contracted operations as part of manufacturing of cocoa, chocolate and sugar confectionery | 88111 (*) |
| 10.83 | Processed tea and coffee | |
| 10.83.1 | Processed tea and coffee | |
| 10.83.11 | Coffee, decaffeinated or roasted | 23911 |
| 10.83.12 | Coffee substitutes; extracts, essences and concentrates of coffee or coffee substitutes; coffee husks and skins | 23912 |
| 10.83.13 | Green tea (not fermented), black tea (fermented) and partly fermented tea, in immediate packings of a content ≤ 3 kg | 23913 |
| 10.83.14 | Extracts, essences, concentrates and preparations of tea or maté | 23914 |
| 10.83.15 | Herb infusions | 01930 (*) |
| 10.83.9 | Sub-contracted operations as part of manufacturing of coffee and tea | |
| 10.83.99 | Sub-contracted operations as part of manufacturing of coffee and tea | 88111 (*) |
| 10.84 | Condiments and seasonings | |
| 10.84.1 | Vinegar; sauces; mixed condiments; mustard flour or meal; prepared mustard | |
| 10.84.11 | Vinegar and substitutes for vinegar obtained from acetic acid | 23994 |
| 10.84.12 | Sauces; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard | 23995 |
| 10.84.2 | Spices, processed | |
| 10.84.21 | Pepper (piper spp.), processed | 23921 |
| 10.84.22 | Chillies and peppers, dry (capsicum spp.), processed | 23922 |
| 10.84.23 | Cinnamon (canella), processed; other processed spices | 23923
  23924
  23925
  23926
  23927
  23928 |
| 10.84.3 | Food-grade salt | |
| 10.84.30 | Food-grade salt | 16200 (*) |
| 10.84.9 | Sub-contracted operations as part of manufacturing of condiments and seasonings | |
| 10.84.99 | Sub-contracted operations as part of manufacturing of condiments and seasonings | 88111 (*) |
| 10.85 | Prepared meals and dishes | |
| 10.85.1 | Prepared meals and dishes | |
| 10.85.11 | Prepared meals and dishes based on meat, meat offal or blood | 21176 |
| 10.85.12 | Prepared meals and dishes based on fish, crustaceans and molluscs | 21241
  21242 (*) |
| 10.85.13 | Prepared meals and dishes based on vegetables | 21391 |
| 10.85.14 | Prepared meals and dishes based on pasta | 23721 (*)
  23722 |
| 10.85.19 | Other prepared dishes and meals (including frozen pizza) | 23997 |
| 10.85.9 | Sub-contracted operations as part of manufacturing of prepared meals and dishes | |
| 10.85.99 | Sub-contracted operations as part of manufacturing of prepared meals and dishes | 88111 (*) |
| 10.86 | Homogenised food preparations and dietetic food | |
| 10.86.1 | Homogenised food preparations and dietetic food | |
| 10.86.10 | Homogenised food preparations and dietetic food | 23991 |
| 10.86.9 | Sub-contracted operations as part of manufacturing of homogenised food preparations and dietetic food | |
| 10.86.99 | Sub-contracted operations as part of manufacturing of homogenised food preparations and dietetic food | 88111 (*) |
| 10.89 | Other food products n.e.c. | |
| 10.89.1 | Soups, eggs, yeasts and other food products; extracts and juices of meat, fish and aquatic invertebrates | |
| 10.89.11 | Soups and broths and preparations thereof | 23992 |
| 10.89.12 | Eggs, not in shell, and eggs yolks fresh or preserved; eggs in shells preserved or cooked; egg albumin | 22300
  23993 |
| 10.89.13 | Yeasts (active or inactive); other single-cell micro-organisms, dead; prepared baking powders | 23996 |
| 10.89.14 | Extracts and juices of meat, fish and aquatic invertebrates | 21175 |
| 10.89.15 | Vegetable saps and extracts; peptic substances; mucilages and thickeners | 23999 (*) |
| 10.89.19 | Miscellaneous food products n.e.c. | 23210 (*)
  23999 (*) |
| 10.89.9 | Sub-contracted operations as part of manufacturing of other food products n.e.c. | |
| 10.89.99 | Sub-contracted operations as part of manufacturing of other food products n.e.c. | 88111 (*) |
| 10.9 | Prepared animal feeds | |
| 10.91 | Prepared feeds for farm animals | |
| 10.91.1 | Prepared feeds for farm animals, except lucerne meal and pellets | |
| 10.91.10 | Prepared feeds for farm animals, except lucerne meal and pellets | 23311
  23313
  23315
  23319 |
| 10.91.2 | Lucerne (alfalfa) meal and pellets | |
| 10.91.20 | Lucerne (alfalfa) meal and pellets | 23320 |
| 10.91.9 | Sub-contracted operations as part of manufacturing of prepared feeds for farm animals | |
| 10.91.99 | Sub-contracted operations as part of manufacturing of prepared feeds for farm animals | 88111 (*) |
| 10.92 | Prepared pet foods | |
| 10.92.1 | Prepared pet foods | |
| 10.92.10 | Prepared pet foods | 23314 |
| 10.92.9 | Sub-contracted operations as part of manufacturing of prepared pet foods | |
| 10.92.99 | Sub-contracted operations as part of manufacturing of prepared pet foods | 88111 (*) |
| 11 | Beverages | |
| 11.0 | Beverages | |
| 11.01 | Distilled alcoholic beverages | |
| 11.01.1 | Distilled alcoholic beverages | |
| 11.01.10 | Distilled alcoholic beverages | 24131
  24139 |
| 11.01.9 | Sub-contracted operations as part of manufacturing of distilled alcoholic beverages | |
| 11.01.99 | Sub-contracted operations as part of manufacturing of distilled alcoholic beverages | 88111 (*) |
| 11.02 | Wine from grape | |
| 11.02.1 | Wine of fresh grapes; grape must | |
| 11.02.11 | Sparkling wine of fresh grapes | 24211 |
| 11.02.12 | Wine of fresh grapes, except sparkling wine; grape must | 24212 |
| 11.02.2 | Wine lees; argol | |
| 11.02.20 | Wine lees; argol | 39170 |
| 11.02.9 | Sub-contracted operations as part of manufacturing of wine from grape | |
| 11.02.99 | Sub-contracted operations as part of manufacturing of wine from grape | 88111 (*) |
| 11.03 | Cider and other fruit wines | |
| 11.03.1 | Other fermented beverages (e.g., cider, perry, mead); mixed beverages containing alcohol | |
| 11.03.10 | Other fermented beverages (e.g., cider, perry, mead); mixed beverages containing alcohol | 24230 |
| 11.03.9 | Sub-contracted operations as part of manufacturing of cider and other fruit wines | |
| 11.03.99 | Sub-contracted operations as part of manufacturing of cider and other fruit wines | 88111 (*) |
| 11.04 | Other non-distilled fermented beverages | |
| 11.04.1 | Vermouth and other flavoured wine of fresh grapes | |
| 11.04.10 | Vermouth and other flavoured wine of fresh grapes | 24220 |
| 11.04.9 | Sub-contracted operations as part of manufacturing of other non-distilled fermented beverages | |
| 11.04.99 | Sub-contracted operations as part of manufacturing of other non-distilled fermented beverages | 88111 (*) |
| 11.05 | Beer | |
| 11.05.1 | Beer, except dregs from brewing | |
| 11.05.10 | Beer, except dregs from brewing | 24310 |
| 11.05.2 | Brewing or distilling dregs | |
| 11.05.20 | Brewing or distilling dregs | 39160 |
| 11.05.9 | Sub-contracted operations as part of manufacturing of beer | |
| 11.05.99 | Sub-contracted operations as part of manufacturing of beer | 88111 (*) |
| 11.06 | Malt | |
| 11.06.1 | Malt | |
| 11.06.10 | Malt | 24320 |
| 11.06.9 | Sub-contracted operations as part of manufacturing of malt | |
| 11.06.99 | Sub-contracted operations as part of manufacturing of malt | 88111 (*) |
| 11.07 | Soft drinks; mineral waters and other bottled waters | |
| 11.07.1 | Mineral waters and soft drinks | |
| 11.07.11 | Mineral waters and aerated waters, not sweetened nor flavoured | 24410 |
| 11.07.19 | Other non alcoholic beverages | 24490 |
| 11.07.9 | Sub-contracted operations as part of manufacturing of mineral waters and soft drinks | |
| 11.07.99 | Sub-contracted operations as part of manufacturing of mineral waters and soft drinks | 88111 (*) |
| 12 | Tobacco products | |
| 12.0 | Tobacco products | |
| 12.00 | Tobacco products | |
| 12.00.1 | Tobacco products, except refuse | |
| 12.00.11 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or tobacco substitutes | 25020 |
| 12.00.19 | Other manufactured tobacco and substitutes; homogenised or reconstituted tobacco; tobacco extracts and essences | 25090 |
| 12.00.2 | Tobacco refuse | |
| 12.00.20 | Tobacco refuse | 39180 |
| 12.00.9 | Sub-contracted operations as part of manufacturing of tobacco products | |
| 12.00.99 | Sub-contracted operations as part of manufacturing of tobacco products | 88112 |
| 13 | Textiles | |
| 13.1 | Textile yarn and thread | |
| 13.10 | Textile yarn and thread | |
| 13.10.1 | Wool grease (including lanolin) | |
| 13.10.10 | Wool grease (including lanolin) | 21519 (*) |
| 13.10.2 | Natural textile fibres prepared for spinning | |
| 13.10.21 | Raw silk (not thrown) | 26110 |
| 13.10.22 | Wool, degreased or carbonised, not carded or combed | 26130 |
| 13.10.23 | Noils of wool or of fine animal hair | 26140 |
| 13.10.24 | Wool and fine or coarse animal hair, carded or combed | 26150 |
| 13.10.25 | Cotton, carded or combed | 26160 |
| 13.10.26 | Jute and other textile fibres (except flax, true hemp and ramie), processed but not spun | 26170 |
| 13.10.29 | Other vegetable textile fibres, processed but not spun | 26190 |
| 13.10.3 | Man-made textile staple fibres processed for spinning | |
| 13.10.31 | Synthetic staple fibres, carded, combed or otherwise processed for spinning | 26210 |
| 13.10.32 | Artificial staple fibres, carded, combed or otherwise processed for spinning | 26220 |
| 13.10.4 | Silk yarn and yarn spun from silk waste | |
| 13.10.40 | Silk yarn and yarn spun from silk waste | 26310 |
| 13.10.5 | Yarn of wool put up or not put up for retail store; yarn of fine or coarse animal hair or of horse hair | |
| 13.10.50 | Yarn of wool put up or not put up for retail store; yarn of fine or coarse animal hair or of horse hair | 26320
  26330
  26340 |
| 13.10.6 | Cotton yarn; cotton sewing thread | |
| 13.10.61 | Cotton yarn (other than sewing thread) | 26360
  26370 |
| 13.10.62 | Cotton sewing thread | 26350 |
| 13.10.7 | Yarn of vegetable textile fibres other than cotton (including flax, jute, coir and true hemp); paper yarn | |
| 13.10.71 | Flax yarn | 26380 (*) |
| 13.10.72 | Yarn of jute or of other textile bast fibres; yarn of other vegetable textile fibres; paper yarn | 26380 (*) |
| 13.10.8 | Textile yarn and thread of man-made filaments or staple fibres | |
| 13.10.81 | Yarn of man made filaments, multiple or cabled (other than sewing thread, high tenacity yarn of polyamides, polyesters or viscose rayon), not put up for retail sale; man made filament yarn (other than sewing thread) put up for retail sale | 26420 |
| 13.10.82 | Yarn other than sewing thread of synthetic staple fibres, containing ≥ 85 % by weight of such fibres | 26430 |
| 13.10.83 | Yarn (other than sewing thread) of synthetic staple fibres, containing < 85 % by weight of such fibres | 26440 |
| 13.10.84 | Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale | 26450
  26460 |
| 13.10.85 | Sewing thread and yarn of artificial and synthetic filaments and fibres | 26410 |
| 13.10.9 | Garneted stock; preparation services of natural textile fibres; sub-contracted operations as part of manufacturing of textile yarn and thread | |
| 13.10.91 | Garneted stock of wool or of fine or coarse animal hair | 39213 |
| 13.10.92 | Garneted stock and other cotton waste | 39215 |
| 13.10.93 | Preparation services of natural textile fibres | 88121 (*) |
| 13.10.99 | Sub-contracted operations as part of manufacturing of textile yarn and thread | 88121 (*) |
| 13.2 | Woven textiles | |
| 13.20 | Woven textiles | |
| 13.20.1 | Woven fabrics (except special fabrics), of natural fibres other than cotton | |
| 13.20.11 | Woven fabrics of silk or of silk waste | 26510 |
| 13.20.12 | Woven fabrics carded or combed wool or fine animal hair or of coarse animal hair or of horsehair | 26520
  26530
  26540
  26550 |
| 13.20.13 | Woven fabrics of flax | 26560 |
| 13.20.14 | Woven fabrics of jute and other textile bast fibres (except flax, true hemp and ramie) | 26570 |
| 13.20.19 | Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn | 26590 |
| 13.20.2 | Woven fabrics of cotton | |
| 13.20.20 | Woven fabrics of cotton | 26610
  26620
  26630
  26690 |
| 13.20.3 | Woven fabrics (except special fabrics), of man-made filaments and staple fibres | |
| 13.20.31 | Woven fabrics of synthetic filament yarn and artificial filament yarn | 26710
  26720
  26730 |
| 13.20.32 | Woven fabrics of synthetic staple fibres | 26740
  26760 (*)
  26770 (*)
  26790 (*) |
| 13.20.33 | Woven fabrics of artificial staple fibres | 26750
  26760 (*)
  26770 (*)
  26790 (*) |
| 13.20.4 | Pile fabrics, terry towelling and other special fabrics | |
| 13.20.41 | Woven pile fabrics and chenille fabrics (other than terry towelling and narrow fabrics) | 26810
  26820
  26830 |
| 13.20.42 | Terry towelling and similar woven terry fabrics (other than narrow fabrics) of cotton | 26840 |
| 13.20.43 | Other terry towelling and similar woven terry fabrics (other than narrow fabrics) | 26850 |
| 13.20.44 | Gauze (other than narrow fabrics) | 26860 |
| 13.20.45 | Tufted textile fabrics, other than carpets | 26880 |
| 13.20.46 | Woven fabrics (including narrow fabrics) of glass fibres | 26890 |
| 13.20.5 | Imitation fur by weaving | |
| 13.20.50 | Imitation fur by weaving | 28330 |
| 13.20.9 | Sub-contracted operations as part of manufacturing of textile fabrics | |
| 13.20.99 | Sub-contracted operations as part of manufacturing of textile fabrics | 88121 (*) |
| 13.3 | Textile finishing services | |
| 13.30 | Textile finishing services | |
| 13.30.1 | Textile finishing services | |
| 13.30.11 | Bleaching and dyeing services of textile fibres and yarns | 88122 (*) |
| 13.30.12 | Bleaching services of fabrics and textile articles (including wearing apparel) | 88122 (*) |
| 13.30.13 | Dyeing services of fabrics and textile articles (including wearing apparel) | 88122 (*) |
| 13.30.14 | Printing services of fabrics and textile articles (including wearing apparel) | 88122 (*) |
| 13.30.19 | Other finishing services of textiles and textile articles (including wearing apparel) | 88122 (*) |
| 13.9 | Other textiles | |
| 13.91 | Knitted and crocheted fabrics | |
| 13.91.1 | Knitted or crocheted fabrics | |
| 13.91.11 | Pile fabrics, terry fabrics, knitted or crocheted | 28110 |
| 13.91.19 | Other knitted or crocheted fabrics, including imitation fur by knitting | 28190
  28330 |
| 13.91.9 | Sub-contracted operations as part of manufacturing of knitted or crocheted fabrics | |
| 13.91.99 | Sub-contracted operations as part of manufacturing of knitted or crocheted fabrics | 88121 (*) |
| 13.92 | Made-up textile articles, except apparel | |
| 13.92.1 | Made-up textile articles for the household | |
| 13.92.11 | Blankets and travelling rugs, except electric blankets | 27110 |
| 13.92.12 | Bed linen | 27120 (*) |
| 13.92.13 | Table linen | 27120 (*) |
| 13.92.14 | Toilet and kitchen linen | 27120 (*) |
| 13.92.15 | Curtains (including drapes) and interior blinds; curtain or bed valances | 27130 |
| 13.92.16 | Furnishing articles n.e.c.; sets of woven fabric and yarn for making up into rugs, tapestries and the like | 27140 |
| 13.92.2 | Other made-up textile articles | |
| 13.92.21 | Sacks and bags, of a kind used for the packing of goods | 27150 |
| 13.92.22 | Tarpaulins, awnings and sunblinds; sails for boats, sailboards or landcraft; tents and camping goods (including pneumatic mattresses) | 27160 |
| 13.92.23 | Parachutes (including dirigible parachutes) and rotochutes; parts thereof | 27170 |
| 13.92.24 | Quilts, eiderdowns, cushions, pouffes, pillows, sleeping bags and the like, fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics | 27180 |
| 13.92.29 | Other made-up textile articles (including floor cloths, dish-cloths, dusters and similar cleaning cloths, life-jackets and life-belts) | 27190 |
| 13.92.9 | Sub-contracted operations as part of manufacturing of made-up textile articles, except apparel | |
| 13.92.99 | Sub-contracted operations as part of manufacturing of made-up textile articles, except apparel | 88121 (*) |
| 13.93 | Carpets and rugs | |
| 13.93.1 | Carpets and rugs | |
| 13.93.11 | Carpets and other textile floor coverings, knotted | 27210 |
| 13.93.12 | Carpets and other textile floor coverings, woven, not tufted or flocked | 27220 |
| 13.93.13 | Carpets and other textile floor coverings, tufted | 27230 |
| 13.93.19 | Other carpets and textile floor coverings (including those of felt) | 27290 |
| 13.93.9 | Sub-contracted operations as part of manufacturing of carpets and rugs | |
| 13.93.99 | Sub-contracted operations as part of manufacturing of carpets and rugs | 88121 (*) |
| 13.94 | Cordage, rope, twine and netting | |
| 13.94.1 | Cordage, rope, twine and netting, except waste | |
| 13.94.11 | Twine, cordage, rope and cables, of jute or other textile bast fibres | 27310 |
| 13.94.12 | Knotted netting of twine, cordage or rope, made up nets of textile materials; articles of yarn, strip n.e.c. | 27320 |
| 13.94.2 | Rags, scrap twine, cordage, rope and cables and worn out articles of textile materials | |
| 13.94.20 | Rags, scrap twine, cordage, rope and cables and worn out articles of textile materials | 39218 |
| 13.94.9 | Sub-contracted operations as part of manufacturing of cordage, rope, twine and netting | |
| 13.94.99 | Sub-contracted operations as part of manufacturing of cordage, rope, twine and netting | 88121 (*) |
| 13.95 | Non-wovens and articles made from non-wovens, except apparel | |
| 13.95.1 | Non-wovens and articles made from non-wovens, except apparel | |
| 13.95.10 | Non-wovens and articles made from non-wovens, except apparel | 27922 |
| 13.95.9 | Sub-contracted operations as part of manufacturing of non-wovens and articles made from non-wovens, except apparel | |
| 13.95.99 | Sub-contracted operations as part of manufacturing of non-wovens and articles made from non-wovens, except apparel | 88121 (*) |
| 13.96 | Other technical and industrial textiles | |
| 13.96.1 | Metallised yarn or metallised gimped yarn; woven fabrics of metal thread and woven fabrics of metallised yarn; rubber thread and cord, textile covered and textile products and articles for technical uses | |
| 13.96.11 | Metallised yarn or metallised gimped yarn | 27993 |
| 13.96.12 | Woven fabrics of metal thread and woven fabrics of metallised yarn n.e.c. | 27994 |
| 13.96.13 | Rubber thread and cord, textile covered; textile yarn and strip, impregnated or covered with rubber or plastics | 27992 |
| 13.96.14 | Textile fabrics, impregnated, coated or covered n.e.c. | 27997 |
| 13.96.15 | Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon | 27996 |
| 13.96.16 | Textile products and articles for technical uses (including wicks, gas mantles, hose piping, transmission or conveyor belts, bolting cloth and straining cloth) | 27998 |
| 13.96.17 | Narrow woven fabrics; narrow fabrics of warp without weft assembled by adhesive (bolducs); trimmings and the like | 27911 |
| 13.96.9 | Sub-contracted operations as part of manufacturing of technical and industrial textiles | |
| 13.96.99 | Sub-contracted operations as part of manufacturing of technical and industrial textiles | 88121 (*) |
| 13.99 | Other textiles n.e.c. | |
| 13.99.1 | Tulles, lace and embroidery; gimped yarn and strip; chenille yarn; loop wale-yarn | |
| 13.99.11 | Tulles and other net fabrics, except woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs | 27912 |
| 13.99.12 | Embroidery in the piece, in strips or in motifs | 27913 |
| 13.99.13 | Felt, coated, covered or laminated | 27921 |
| 13.99.14 | Textile fibres ≤ 5 mm in length (flock), textile dust and mill neps | 27991 (*) |
| 13.99.15 | Gimped yarn and strip; chenille yarn; loop wale-yarn | 27995 |
| 13.99.16 | Quilted textile products in the piece | 27999 |
| 13.99.19 | Other textiles and textile products n.e.c. | 38994 (*) |
| 13.99.9 | Sub-contracted operations as part of manufacturing of other textiles n.e.c. | |
| 13.99.99 | Sub-contracted operations as part of manufacturing of other textiles n.e.c. | 88121 (*) |
| 14 | Wearing apparel | |
| 14.1 | Wearing apparel, except fur apparel | |
| 14.11 | Leather clothes | |
| 14.11.1 | Apparel of leather or of composition of leather | |
| 14.11.10 | Apparel of leather or of composition of leather | 28241 |
| 14.11.9 | Sub-contracted operations as part of manufacturing of leather clothes | |
| 14.11.99 | Sub-contracted operations as part of manufacturing of leather clothes | 88124 (*) |
| 14.12 | Workwear | |
| 14.12.1 | Men's workwear | |
| 14.12.11 | Men's ensembles, jackets and blazers, industrial and occupational | 28231 (*) |
| 14.12.12 | Men's trousers, bib and brace overalls, breeches and shorts, industrial and occupational | 28231 (*) |
| 14.12.2 | Women's workwear | |
| 14.12.21 | Women' s ensembles, jackets and blazers, industrial and occupational | 28233 (*) |
| 14.12.22 | Women's trousers, bib and brace overalls, breeches and sorts, industrial and occupational | 28233 (*) |
| 14.12.3 | Other workwear | |
| 14.12.30 | Other workwear | 28236 (*) |
| 14.12.9 | Sub-contracted operations as part of manufacturing of workwear | |
| 14.12.99 | Sub-contracted operations as part of manufacturing of workwear | 88123 (*) |
| 14.13 | Other outerwear | |
| 14.13.1 | Outerwear, knitted or crocheted | |
| 14.13.11 | Men's or boys' overcoats, car coats, capes, cloaks, anoraks, windcheaters, wind-jackets and similar articles, knitted or crocheted | 28221 (*) |
| 14.13.12 | Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts, knitted or crocheted | 28221 (*) |
| 14.13.13 | Women's or girls' overcoats, car coats, capes, cloaks, anoraks, windcheaters, wind-jackets and similar articles, knitted or crocheted | 28223 (*) |
| 14.13.14 | Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts, knitted or crocheted | 28223 (*) |
| 14.13.2 | Other outerwear, for men and boys | |
| 14.13.21 | Men's or boys' overcoats, raincoats, car coats, capes, cloaks, anoraks, wind-cheaters, wind-jackets and similar articles of textile fabrics, not knitted or crocheted | 28231 (*) |
| 14.13.22 | Men's or boys' suits and ensembles of textile fabrics, not knitted or crocheted | 28231 (*) |
| 14.13.23 | Men's or boys' jackets and blazers, of textile fabrics, not knitted or crocheted | 28231 (*) |
| 14.13.24 | Men's or boys' trousers, bib and brace overalls, breeches and shorts of textile fabrics, not knitted or crocheted | 28231 (*) |
| 14.13.3 | Other outerwear, for women and girls | |
| 14.13.31 | Women's or girls' overcoats, car coats, capes, cloaks, anoraks, wind-cheaters, wind-jackets and similar articles of textile fabrics, not knitted or crocheted | 28233 (*) |
| 14.13.32 | Women's or girls' suits and ensembles of textile fabrics, not knitted or crocheted | 28233 (*) |
| 14.13.33 | Women's or girls' jackets and blazers of textile fabrics, not knitted or crocheted | 28233 (*) |
| 14.13.34 | Women's or girls' dresses, skirts and divided skirts of textile fabrics, not knitted or crocheted | 28233 (*) |
| 14.13.35 | Women's or girls' trousers, bib and brace overalls, breeches and shorts of textile fabrics, not knitted or crocheted | 28233 (*) |
| 14.13.4 | Worn clothing and other worn articles | |
| 14.13.40 | Worn clothing and other worn articles | 39217 |
| 14.13.9 | Sub-contracted operations as part of manufacturing of outerwear | |
| 14.13.99 | Sub-contracted operations as part of manufacturing of outerwear | 88123 (*) |
| 14.14 | Underwear | |
| 14.14.1 | Underwear, knitted and crocheted | |
| 14.14.11 | Men's or boys' shirts, knitted or crocheted | 28222 (*) |
| 14.14.12 | Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted | 28222 (*) |
| 14.14.13 | Women's or girls' blouses, shirts and shirt-blouses, knitted or crocheted | 28224 (*) |
| 14.14.14 | Women's or girls' slips, petticoats, briefs, panties, nightdresses, pyjamas, dressing gowns, negligees, bathrobes and similar articles, knitted or crocheted | 28224 (*) |
| 14.14.2 | Underwear, not knitted or crocheted | |
| 14.14.21 | Men's or boys' shirts, of textile fabric not knitted or crocheted | 28232 (*) |
| 14.14.22 | Men's or boys' singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns, of textile fabric not knitted or crocheted | 28232 (*) |
| 14.14.23 | Women's or girls' blouses, shirts and shirt-blouses, of textile fabric not knitted or crocheted | 28234 (*) |
| 14.14.24 | Women's and girls' singlets and other vests, slips, petticoats, briefs, panties, nightdresses, pyjamas, negligees, bathrobes, dressing gowns and similar articles, of textile fabric not knitted or crocheted | 28234 (*) |
| 14.14.25 | Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted | 28237 |
| 14.14.3 | T-shirts, singlets and other vests, knitted or crocheted | |
| 14.14.30 | T-shirts, singlets and other vests, knitted or crocheted | 28225 |
| 14.14.9 | Sub-contracted operations as part of manufacturing of underwear | |
| 14.14.99 | Sub-contracted operations as part of manufacturing of underwear | 88123 (*) |
| 14.19 | Other wearing apparel and accessories | |
| 14.19.1 | Babies' garments, tracksuits and other garments, clothing accessories and parts, knitted or crocheted | |
| 14.19.11 | Babies' garments and clothing accessories, knitted or crocheted | 28227 |
| 14.19.12 | Tracksuits, ski suits, swimwear and other garments, knitted or crocheted | 28228 |
| 14.19.13 | Gloves, mittens and mitts, knitted or crocheted | 28229 (*) |
| 14.19.19 | Other made-up clothing accessories and parts of garments or of clothing accessories, knitted or crocheted | 28229 (*) |
| 14.19.2 | Babies' garments, other garments and other clothing accessories, of textile fabric, not knitted or crocheted | |
| 14.19.21 | Babies' garments and clothing accessories, of textile fabric, not knitted or crocheted | 28235 |
| 14.19.22 | Tracksuits, ski suits and swimwear; other garments of textile fabric, not knitted or crocheted | 28236 (*) |
| 14.19.23 | Handkerchiefs, shawls, scarves, veils, ties, cravats, gloves and other made-up clothing accessories; parts of garments or of clothing accessories, of textile fabric, not knitted or crocheted, n.e.c. | 28238 |
| 14.19.3 | Clothing accessories of leather; garments made up of felt or non-wovens; garments made up of coated textile fabrics | |
| 14.19.31 | Clothing accessories of leather or of composition leather, except sports gloves | 28242 |
| 14.19.32 | Garments made up of felt or non-wovens, textile fabrics impregnated or coated | 28250 |
| 14.19.4 | Hats and headgear | |
| 14.19.41 | Hat forms, hat bodies and hoods of felt; plateaux and manchons of felt; hat shapes, plaited or made by assembling strips of any material | 28261 |
| 14.19.42 | Hats and other headgear, of felt, or plaited or made by assembling strips of any material, or knitted or crocheted or made up from lace or other textile fabric in the piece; hairnets | 28262 |
| 14.19.43 | Other headgear, except headgear of rubber or of plastics, safety headgear and asbestos headgear; headbands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear | 28269 |
| 14.19.9 | Sub-contracted operations as part of manufacturing of other wearing apparel and accessories | |
| 14.19.99 | Sub-contracted operations as part of manufacturing of other wearing apparel and accessories | 88123 (*) |
| 14.2 | Articles of fur | |
| 14.20 | Articles of fur | |
| 14.20.1 | Articles of apparel, clothing accessories and other articles of fur skin, except headgear | |
| 14.20.10 | Articles of apparel, clothing accessories and other articles of fur skin, except headgear | 28320 |
| 14.20.9 | Sub-contracted operations as part of manufacturing of articles of fur | |
| 14.20.99 | Sub-contracted operations as part of manufacturing of articles of fur | 88123 (*) |
| 14.3 | Knitted and crocheted apparel | |
| 14.31 | Knitted and crocheted hosiery | |
| 14.31.1 | Panty hose, tights, stockings, socks and other hosiery, knitted or crocheted | |
| 14.31.10 | Panty hose, tights, stockings, socks and other hosiery, knitted or crocheted | 28210 |
| 14.31.9 | Sub-contracted operations as part of manufacturing of knitted and crocheted hosiery | |
| 14.31.99 | Sub-contracted operations as part of manufacturing of knitted and crocheted hosiery | 88123 (*) |
| 14.39 | Other knitted and crocheted apparel | |
| 14.39.1 | Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted | |
| 14.39.10 | Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted | 28226 |
| 14.39.9 | Sub-contracted operations as part of manufacturing of other knitted and crocheted apparel | |
| 14.39.99 | Sub-contracted operations as part of manufacturing of other knitted and crocheted apparel | 88123 (*) |
| 15 | Leather and related products | |
| 15.1 | Tanned and dressed leather; luggage, handbags, saddlery and harness; dressed and dyed fur | |
| 15.11 | Tanned and dressed leather; dressed and dyed fur | |
| 15.11.1 | Tanned or dressed fur skins | |
| 15.11.10 | Tanned or dressed fur skins | 28310 |
| 15.11.2 | Chamois leather; patent leather and patent laminated leather; metallised leather | |
| 15.11.21 | Chamois leather | 29110 (*) |
| 15.11.22 | Patent leather and patent laminated leather; metallised leather | 29110 (*) |
| 15.11.3 | Leather, of bovine or equine animals, without hair | |
| 15.11.31 | Leather, of bovine animals, without hair on, whole | 29120 (*) |
| 15.11.32 | Leather, of bovine animals, without hair on, not whole | 29120 (*) |
| 15.11.33 | Leather, of equine animals, without hair on | 29120 (*) |
| 15.11.4 | Leather of sheep, goat or swine, without hair | |
| 15.11.41 | Sheep or lamb skin leather, without wool on | 29130 (*) |
| 15.11.42 | Goat or kid skin leather, without hair on | 29130 (*) |
| 15.11.43 | Leather of swine | 29130 (*) |
| 15.11.5 | Leather of other animals; composition leather with a basis of leather | |
| 15.11.51 | Leather of other animals, without hair on | 29130 (*) |
| 15.11.52 | Composition leather with a basis of leather or leather fibre | 29130 (*) |
| 15.11.9 | Sub-contracted operations as part of manufacturing of tanned and dressed leather; dressed and dyed fur | |
| 15.11.99 | Sub-contracted operations as part of manufacturing of tanned and dressed leather; dressed and dyed fur | 88124 (*) |
| 15.12 | Luggage, handbags and the like, saddlery and harness | |
| 15.12.1 | Saddlery and harness; luggage, handbags and the like; other articles of leather | |
| 15.12.11 | Saddlery and harness for any animal, of any material | 29210 |
| 15.12.12 | Luggage, handbags and the like, of leather, composition of leather, plastic sheeting, textile materials, vulcanised fibre or paperboard; travel sets for personal toilet, sewing or shoe or clothes cleaning | 29220 |
| 15.12.13 | Watch straps (except metal), watch bands and watch bracelets and parts thereof | 29230 |
| 15.12.19 | Other articles of leather or composition leather (including articles used in machinery or mechanical appliances of for other technical uses) n.e.c. | 29290 |
| 15.12.9 | Sub-contracted operations as part of manufacturing of saddlery and harness luggage, handbags and the like | |
| 15.12.99 | Sub-contracted operations as part of manufacturing of saddlery and harness luggage, handbags and the like | 88124 (*) |
| 15.2 | Footwear | |
| 15.20 | Footwear | |
| 15.20.1 | Footwear other than sports and protective footwear and orthopaedic shoes | |
| 15.20.11 | Waterproof footwear, with outer soles and uppers of rubber or plastics, other than footwear incorporating a protective metal toe-cap | 29310 |
| 15.20.12 | Footwear with outer soles and uppers of rubber or plastics, other than waterproof or sports footwear | 29320 |
| 15.20.13 | Footwear with uppers of leather, other than sports footwear, footwear incorporating a protective metal toe-cap and miscellaneous special footwear | 29330 |
| 15.20.14 | Footwear with uppers of textile materials, other than sports footwear | 29340 |
| 15.20.2 | Sports footwear | |
| 15.20.21 | Tennis shoes, basketball shoes, gym shoes, training shoes and the like | 29420 |
| 15.20.29 | Other sports footwear, except snow-ski footwear and skating boots | 29490 |
| 15.20.3 | Protective and other footwear n.e.c. | |
| 15.20.31 | Footwear incorporating a protective metal toe-cap | 29510 |
| 15.20.32 | Wooden footwear, miscellaneous special footwear and other footwear n.e.c. | 29520 |
| 15.20.4 | Parts of footwear of leather; removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof | |
| 15.20.40 | Parts of footwear of leather; removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof | 29600 (*) |
| 15.20.9 | Sub-contracted operations as part of manufacturing of footwear | |
| 15.20.99 | Sub-contracted operations as part of manufacturing of footwear | 88124 (*) |
| 16 | Wood and of products of wood and cork, except furniture; articles of straw and plaiting materials | |
| 16.1 | Wood, sawn and planed | |
| 16.10 | Wood, sawn and planed | |
| 16.10.1 | Wood, sawn or chipped lengthwise, sliced or peeled, of a thickness > 6 mm; railway or tramway sleepers of wood not impregnated | |
| 16.10.10 | Wood, sawn or chipped lengthwise, sliced or peeled, of a thickness > 6 mm; railway or tramway sleepers of wood not impregnated | 31100 |
| 16.10.2 | Wood continuously shaped along any of its edges or faces; wood wool; wood flour; wood in chips or particles | |
| 16.10.21 | Wood, continuously shaped along any of its edges or faces (including strips and friezes for parquet flooring, not assembled, and beadings and mouldings) | 31210 |
| 16.10.22 | Wood wool; wood flour | 31220 |
| 16.10.23 | Wood in chips or particles | 31230 |
| 16.10.3 | Wood in the rough; railway or tramway sleepers (cross-ties) of wood, impregnated or otherwise treated | |
| 16.10.31 | Wood in the rough, treated with paint, stains, creosote or other preservatives | 31310
  31330 (*) |
| 16.10.32 | Railway or tramway sleepers (cross-ties) of wood, impregnated | 31320 |
| 16.10.39 | Other wood in the rough, including split poles and pickets | 31330 (*) |
| 16.10.9 | Drying, impregnation or chemical treatment services of timber; sub-contracted operations as part of manufacturing of wood, sawn and planed | |
| 16.10.91 | Drying, impregnation or chemical treatment services of timber | 88130 (*) |
| 16.10.99 | Sub-contracted operations as part of manufacturing of wood, sawn and planed | 88130 (*) |
| 16.2 | Products of wood, cork, straw and plaiting materials | |
| 16.21 | Veneer sheets and wood-based panels | |
| 16.21.1 | Plywood, veneered panels and similar laminated wood; particle boards and similar boards of wood or other ligneous materials | |
| 16.21.11 | Plywood, veneered panels and similar laminated wood, of bamboo | 31410
  31450 |
| 16.21.12 | Other plywood, veneered panels and similar laminated wood | 31420 |
| 16.21.13 | Particle boards and similar boards of wood or other ligneous materials | 31430 |
| 16.21.14 | Fibreboard of wood or other ligneous materials | 31440 |
| 16.21.2 | Veneer sheets; sheets for plywood; densified wood | |
| 16.21.21 | Veneer sheets and sheets for plywood and other wood sawn lengthwise, sliced or peeled, of a thickness ≤ 6 mm | 31510 |
| 16.21.22 | Densified wood, in blocks, plates, strips or profile shapes | 31520 |
| 16.21.9 | Finishing services of boards and panels; sub-contracted operations as part of manufacturing of veneer sheets and wood-based panels | |
| 16.21.91 | Finishing services of boards and panels | 88130 (*) |
| 16.21.99 | Sub-contracted operations as part of manufacturing of veneer sheets and wood-based panels | 88130 (*) |
| 16.22 | Assembled parquet floors | |
| 16.22.1 | Assembled parquet panels | |
| 16.22.10 | Assembled parquet panels | 31600 (*) |
| 16.22.9 | Sub-contracted operations as part of manufacturing of assembled parquet floors | |
| 16.22.99 | Sub-contracted operations as part of manufacturing of assembled parquet floors | 88130 (*) |
| 16.23 | Other builders' carpentry and joinery | |
| 16.23.1 | Builders' joinery and carpentry (except prefabricated buildings), of wood | |
| 16.23.11 | Windows, French windows and their frames, doors and their frames and thresholds, of wood | 31600 (*) |
| 16.23.12 | Shuttering for concrete constructional work, shingles and shakes, of wood | 31600 (*) |
| 16.23.19 | Builders' joinery and carpentry, of wood, n.e.c. | 31600 (*) |
| 16.23.2 | Prefabricated wooden buildings | |
| 16.23.20 | Prefabricated wooden buildings | 38701 |
| 16.23.9 | Sub-contracted operations as part of manufacturing of other builders' carpentry and joinery | |
| 16.23.99 | Sub-contracted operations as part of manufacturing of other builders' carpentry and joinery | 88130 (*) |
| 16.24 | Wooden containers | |
| 16.24.1 | Wooden containers | |
| 16.24.11 | Pallets, box pallets and other load boards of wood | 31700 (*) |
| 16.24.12 | Barrels and coopers' products of wood | 31700 (*) |
| 16.24.13 | Other wooden containers and parts thereof | 31700 (*) |
| 16.24.9 | Sub-contracted operations as part of manufacturing of wooden containers | |
| 16.24.99 | Sub-contracted operations as part of manufacturing of wooden containers | 88130 (*) |
| 16.29 | Other products of wood; articles of cork, straw and plaiting materials | |
| 16.29.1 | Other products of wood | |
| 16.29.11 | Tools, tool bodies, tool handles, broom or brush bodies and handles, blocks for the manufacture of smoking pipes, boot or shoe lasts and trees, of wood | 31911 |
| 16.29.12 | Tableware and kitchenware, of wood | 31912 |
| 16.29.13 | Wood marquetry and inlaid wood, cases for jewellery or cutlery and similar articles of wood, statuettes and other ornaments, of wood | 31913 |
| 16.29.14 | Wooden frames for paintings, photographs, mirrors or similar objects and other articles of wood | 29600 (*)
  31914
  38922 (*) |
| 16.29.2 | Articles of cork, straw or other plaiting materials; basket ware and wickerwork | |
| 16.29.21 | Natural cork, debacked or roughly squared or in blocks, plates, sheets or strip; crushed, granulated or ground cork; waste cork | 31921 |
| 16.29.22 | Articles of natural cork | 31922 (*) |
| 16.29.23 | Blocks, plates, sheets and strips, tiles of any shape, solid cylinders, of agglomerated cork | 31922 (*) |
| 16.29.24 | Agglomerated cork; articles of agglomerated cork n.e.c. | 31922 (*) |
| 16.29.25 | Manufactures of straw, of esparto or of other plaiting materials; basket ware and wickerwork | 31923 |
| 16.29.9 | Wood and cork, except furniture, and straw and plaiting material manufacturing services; sub-contracted operations as part of manufacturing of other products of wood, articles of cork, straw and plaiting materials | |
| 16.29.91 | Wood and cork, except furniture, and straw and plaiting material manufacturing services | 88130 (*) |
| 16.29.99 | Sub-contracted operations as part of manufacturing of other products of wood, articles of cork, straw and plaiting materials | 88130 (*) |
| 17 | Paper and paper products | |
| 17.1 | Pulp, paper and paperboard | |
| 17.11 | Pulp | |
| 17.11.1 | Pulps of wood or other fibrous cellulosic material | |
| 17.11.11 | Chemical wood pulp, dissolving grades | 32111 |
| 17.11.12 | Chemical wood pulp, soda or sulphate, other than dissolving grades | 32112 (*) |
| 17.11.13 | Chemical wood pulp, sulphite, other than dissolving grades | 32112 (*) |
| 17.11.14 | Mechanical wood pulp; semi-chemical wood pulp; pulps of fibrous cellulosic material other than wood | 32113 |
| 17.11.9 | Sub-contracted operations as part of manufacturing of pulp | |
| 17.11.99 | Sub-contracted operations as part of manufacturing of pulp | 88140 (*) |
| 17.12 | Paper and paperboard | |
| 17.12.1 | Newsprint, handmade paper and other uncoated paper or paperboard for graphic purposes | |
| 17.12.11 | Newsprint, in rolls or sheets | 32121 |
| 17.12.12 | Handmade paper and paperboard | 32122 |
| 17.12.13 | Paper and paperboard used as a base for photo-sensitive, heat-sensitive or electro-sensitive paper; carbonising base paper; wallpaper base | 32129 (*) |
| 17.12.14 | Other paper and paperboard for graphic purposes | 32129 (*) |
| 17.12.2 | Toilet or facial tissue stock, towel or napkin stock, cellulose wadding and webs of cellulose fibres | |
| 17.12.20 | Toilet or facial tissue stock, towel or napkin stock, cellulose wadding and webs of cellulose fibres | 32131 |
| 17.12.3 | Containerboard | |
| 17.12.31 | Kraftliner, unbleached, uncoated | 32132 (*) |
| 17.12.32 | White top kraftliner; coated kraftliner | 32132 (*) |
| 17.12.33 | Semi chemical fluting | 32134 (*) |
| 17.12.34 | Recycled fluting and other fluting | 32134 (*) |
| 17.12.35 | Testliner (recycled liner board) | 32135 |
| 17.12.4 | Uncoated paper | |
| 17.12.41 | Uncoated kraft paper; sack kraft paper, creped or crinkled | 32133 (*) |
| 17.12.42 | Sulphite wrapping paper and other uncoated paper (other than that of a kind used for writing, printing or other graphic purposes) | 32136 (*) |
| 17.12.43 | Filter paper and paperboard; felt paper | 32136 (*) |
| 17.12.44 | Cigarette paper not cut to size or in form of booklets or tubes | 32136 (*) |
| 17.12.5 | Uncoated paperboard (other than that of a kind used for writing, printing or other graphic purposes) | |
| 17.12.51 | Uncoated, inside grey paperboard | 32133 (*) |
| 17.12.59 | Other uncoated paperboard | 32133 (*) |
| 17.12.6 | Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers | |
| 17.12.60 | Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers | 32137 |
| 17.12.7 | Processed paper and paperboard | |
| 17.12.71 | Composite paper and paperboard, not surface-coated or impregnated | 32141 |
| 17.12.72 | Paper and paperboard, creped, crinkled, embossed or perforated | 32142 |
| 17.12.73 | Paper and paperboard of a kind used for writing, printing or other graphic purposes, coated with kaolin or with other inorganic substances | 32143 (*) |
| 17.12.74 | Kraft paper (other than that of a kind used for writing, printing or other graphic purposes), coated with kaolin or with other inorganic substances | 32143 (*) |
| 17.12.75 | Kraft paperboard (other than that of a kind used for writing, printing or other graphic purposes), coated with kaolin or with other inorganic substances | 32143 (*) |
| 17.12.76 | Carbon paper, self-copy paper and other copying or transfer paper, in rolls or sheets | 32149 (*) |
| 17.12.77 | Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface coloured or printed, in rolls or sheets | 32149 (*) |
| 17.12.78 | Inside grey paperboard (other than that of a kind used for writing, printing or other graphic purposes), coated with kaolin or with other inorganic substances | 32143 (*) |
| 17.12.79 | Other paperboard (other than that of a kind used for writing, printing or other graphic purposes), coated with kaolin or with other inorganic substances | 32143 (*) |
| 17.12.9 | Sub-contracted operations as part of manufacturing of paper and paperboard | |
| 17.12.99 | Sub-contracted operations as part of manufacturing of paper and paperboard | 88140 (*) |
| 17.2 | Articles of paper and paperboard | |
| 17.21 | Corrugated paper and paperboard and containers of paper and paperboard | |
| 17.21.1 | Corrugated paper and paperboard and containers of paper and paperboard | |
| 17.21.11 | Corrugated board, in rolls or sheets | 32151 |
| 17.21.12 | Sacks and bags of paper | 32152 |
| 17.21.13 | Cartons, boxes and cases, of corrugated board or corrugated paperboard | 32153 (*) |
| 17.21.14 | Folding cartons, boxes and cases, of non-corrugated paper or paperboard | 32153 (*) |
| 17.21.15 | Box files, letter trays, storage boxes and similar articles of a kind used in offices, shops or the like, of paper | 32153 (*) |
| 17.21.9 | Sub-contracted operations as part of manufacturing of corrugated paper and paperboard and containers of paper and paperboard | |
| 17.21.99 | Sub-contracted operations as part of manufacturing of corrugated paper and paperboard and containers of paper and paperboard | 88140 (*) |
| 17.22 | Household and sanitary goods and toilet requisites | |
| 17.22.1 | Household and toilet paper and paper products | |
| 17.22.11 | Toilet paper, handkerchiefs, cleansing or facial tissues and towels, tablecloths and serviettes, of paper pulp, paper, cellulose wadding or webs of cellulose fibres | 32193 (*) |
| 17.22.12 | Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles and articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres | 27991 (*)
  32193 (*) |
| 17.22.13 | Trays, dishes, plates and cups and the like, of paper or paperboard | 32199 (*) |
| 17.22.9 | Sub-contracted operations as part of manufacturing of household and sanitary goods and toilet requisites | |
| 17.22.99 | Sub-contracted operations as part of manufacturing of household and sanitary goods and toilet requisites | 88140 (*) |
| 17.23 | Paper stationery | |
| 17.23.1 | Paper stationery | |
| 17.23.11 | Carbon paper, self-copy paper and other copying or transfer papers; duplicator stencil and offset plates of paper; gummed or adhesive paper | 32191 |
| 17.23.12 | Envelopes, letter cards, plain postcards and correspondence cards of paper or paperboard; boxes, pouches, wallets and writing compendiums of paper or paperboard, containing paper stationery | 32192 |
| 17.23.13 | Registers, account books, binders, forms and other articles of stationery, of paper or paperboard | 32700 |
| 17.23.14 | Other paper and paperboard, of a kind used for writing or printing or other graphic purposes, printed, embossed or perforated | 32199 (*) |
| 17.23.9 | Sub-contracted operations as part of manufacturing of paper stationery | |
| 17.23.99 | Sub-contracted operations as part of manufacturing of paper stationery | 88140 (*) |
| 17.24 | Wallpaper | |
| 17.24.1 | Wallpaper | |
| 17.24.11 | Wallpaper and similar wall coverings; window transparencies of paper | 32194 |
| 17.24.12 | Textile wall coverings | 32195 |
| 17.24.9 | Sub-contracted operations as part of manufacturing of wallpaper | |
| 17.24.99 | Sub-contracted operations as part of manufacturing of wallpaper | 88140 (*) |
| 17.29 | Other articles of paper and paperboard | |
| 17.29.1 | Other articles of paper and paperboard | |
| 17.29.11 | Labels of paper or paperboard | 32197 |
| 17.29.12 | Filter blocks, slabs and plates, of paper pulp | 32198 |
| 17.29.19 | Cigarette paper; bobbins, spools, cops and similar supports; filter paper and paperboard; other articles of paper and paperboard n.e.c. | 32199 (*) |
| 17.29.9 | Sub-contracted operations as part of manufacturing of other articles of paper and paperboard | |
| 17.29.99 | Sub-contracted operations as part of manufacturing of other articles of paper and paperboard | 88140 (*) |
| 18 | Printing and recording services | |
| 18.1 | Printing services and services related to printing | |
| 18.11 | Newspaper printing services | |
| 18.11.1 | Newspaper printing services | |
| 18.11.10 | Newspaper printing services | 89121 (*) |
| 18.12 | Other printing services | |
| 18.12.1 | Other printing services | |
| 18.12.11 | Printing services for postage stamps, taxation stamps, documents of titles, smart cards, cheques and other security papers and the like | 89121 (*) |
| 18.12.12 | Printing services for advertising catalogues, prospects, posters and other printed advertising | 89121 (*) |
| 18.12.13 | Printing services for journals and periodicals, appearing less than four times a week | 89121 (*) |
| 18.12.14 | Printing services for books, maps, hydrographic or similar charts of all kinds, pictures, designs and photographs, postcards | 89121 (*) |
| 18.12.15 | Printing services for labels and tags | 89121 (*) |
| 18.12.16 | Printing services directly onto plastic, glass, metal, wood and ceramics | 89121 (*) |
| 18.12.19 | Other printing services n.e.c. | 89121 (*) |
| 18.13 | Pre-press and pre-media services | |
| 18.13.1 | Pre-press services | |
| 18.13.10 | Pre-press services | 89121 (*) |
| 18.13.2 | Printing plates or cylinders and other impressed media for use in printing | |
| 18.13.20 | Printing plates or cylinders and other impressed media for use in printing | 32800 |
| 18.13.3 | Ancillary services related to printing | |
| 18.13.30 | Ancillary services related to printing | 89121 (*) |
| 18.14 | Binding and related services | |
| 18.14.1 | Binding and related services | |
| 18.14.10 | Binding and related services | 89121 (*) |
| 18.2 | Reproduction services of recorded media | |
| 18.20 | Reproduction services of recorded media | |
| 18.20.1 | Reproduction services of sound recording | |
| 18.20.10 | Reproduction services of sound recording | 89122 (*) |
| 18.20.2 | Reproduction services of video recording | |
| 18.20.20 | Reproduction services of video recording | 89122 (*) |
| 18.20.3 | Reproduction services of software | |
| 18.20.30 | Reproduction services of software | 89122 (*) |
| 19 | Coke and refined petroleum products | |
| 19.1 | Coke oven products | |
| 19.10 | Coke oven products | |
| 19.10.1 | Coke and semi-coke of coal, of lignite or of peat; retort carbon | |
| 19.10.10 | Coke and semi-coke of coal, of lignite or of peat; retort carbon | 33100 |
| 19.10.2 | Tar distilled from coal, lignite or peat; other mineral tars | |
| 19.10.20 | Tar distilled from coal, lignite or peat; other mineral tars | 33200 |
| 19.10.3 | Pitch and pitch coke | |
| 19.10.30 | Pitch and pitch coke | 34540 (*) |
| 19.10.9 | Sub-contracted operations as part of manufacturing of coke oven products | |
| 19.10.99 | Sub-contracted operations as part of manufacturing of coke oven products | 88151 (*) |
| 19.2 | Refined petroleum products | |
| 19.20 | Refined petroleum products | |
| 19.20.1 | Briquettes, ovoids and similar solid fuels | |
| 19.20.11 | Briquettes, ovoids and similar solid fuels manufactured from coal | 11020 |
| 19.20.12 | Briquettes, ovoids and similar solid fuels manufactured from lignite | 11030 (*) |
| 19.20.13 | Briquettes, ovoids and similar solid fuels manufactured from peat | 11040 (*) |
| 19.20.2 | Fuel oil and gas; lubricating oils | |
| 19.20.21 | Motor spirit (gasoline), including aviation spirit | 33310 |
| 19.20.22 | Spirit type (gasoline type) jet fuel | 33320 |
| 19.20.23 | Light petroleum oils, light preparations n.e.c. | 33330 |
| 19.20.24 | Kerosene | 33341 |
| 19.20.25 | Kerosene-type jet fuel | 33342 |
| 19.20.26 | Gas oils | 33360 |
| 19.20.27 | Medium petroleum oils; medium preparations n.e.c. | 33350 |
| 19.20.28 | Fuel oils n.e.c. | 33370 |
| 19.20.29 | Lubricating petroleum oils; heavy preparations n.e.c. | 33380 |
| 19.20.3 | Petroleum gases and other gaseous hydrocarbons, except natural gas | |
| 19.20.31 | Propane and butane, liquefied | 33410 |
| 19.20.32 | Ethylene, propylene, butylene, butadiene and other petroleum gases or gaseous hydrocarbons, except natural gas | 33420 |
| 19.20.4 | Other petroleum products | |
| 19.20.41 | Petroleum jelly; paraffin wax; petroleum and other waxes | 33500 (*) |
| 19.20.42 | Petroleum coke; petroleum bitumen and other residues of petroleum oils | 33500 (*) |
| 19.20.9 | Sub-contracted operations as part of manufacturing of refined petroleum products | |
| 19.20.99 | Sub-contracted operations as part of manufacturing of refined petroleum products | 88151 (*) |
| 20 | Chemicals and chemical products | |
| 20.1 | Basic chemicals, fertilisers and nitrogen compounds, plastics and synthetic rubber in primary forms | |
| 20.11 | Industrial gases | |
| 20.11.1 | Industrial gases | |
| 20.11.11 | Hydrogen, argon, rare gases, nitrogen and oxygen | 34210 (*) |
| 20.11.12 | Carbon dioxide and other inorganic oxygen compounds of non-metals | 34210 (*) |
| 20.11.13 | Liquid air and compressed air | 34250 (*) |
| 20.11.9 | Sub-contracted operations as part of manufacturing of industrial gases | |
| 20.11.99 | Sub-contracted operations as part of manufacturing of industrial gases | 88160 (*) |
| 20.12 | Dyes and pigments | |
| 20.12.1 | Oxides, peroxides and hydroxides | |
| 20.12.11 | Zinc oxide and peroxide; titanium oxides | 34220 (*) |
| 20.12.12 | Chromium, manganese, lead and copper oxides and hydroxides | 34220 (*) |
| 20.12.19 | Other metal oxides, peroxides and hydroxides | 34220 (*) |
| 20.12.2 | Tanning or dyeing extracts; tannins and their derivatives; colouring matter n.e.c. | |
| 20.12.21 | Synthetic organic colouring matter and preparations based thereon; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores; colour lakes and preparations based thereon | 34310 |
| 20.12.22 | Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives; colouring matter of vegetable or animal origin | 34320 |
| 20.12.23 | Synthetic organic tanning substances; inorganic tanning substances; tanning preparations; enzymatic preparations for pre-tanning | 34330 |
| 20.12.24 | Colouring matter n.e.c.; inorganic products of a kind used as luminophores | 34340 |
| 20.12.9 | Sub-contracted operations as part of manufacturing of dyes and pigments | |
| 20.12.99 | Sub-contracted operations as part of manufacturing of dyes and pigments | 88160 (*) |
| 20.13 | Other inorganic basic chemicals | |
| 20.13.1 | Enriched uranium and plutonium; depleted uranium and thorium; other radioactive elements | |
| 20.13.11 | Enriched uranium and plutonium and their compounds | 33620
  88152 (*) |
| 20.13.12 | Depleted uranium and thorium and their compounds | 33630
  88152 (*) |
| 20.13.13 | Other radioactive elements and isotopes and compounds; alloys, dispersions, ceramic products and mixtures containing these elements, isotopes or compounds | 33690 |
| 20.13.14 | Fuel elements (cartridges), non-irradiated, for nuclear reactors | 33710 |
| 20.13.2 | Chemical elements n.e.c.; inorganic acids and compounds | |
| 20.13.21 | Metalloids | 34231 (*) |
| 20.13.22 | Halogen or sulphur compounds of non-metals | 34231 (*) |
| 20.13.23 | Alkali or alkaline-earth metals; rare earth metals, scandium and yttrium; mercury | 34231 (*) |
| 20.13.24 | Hydrogen chloride; oleum; diphosphorus pentaoxide; other inorganic acids; silicon and sulphur dioxide | 34231 (*)
  34232 |
| 20.13.25 | Oxides, hydroxides and peroxides; hydrazine and hydroxylamine and their inorganic salts | 34231 (*) |
| 20.13.3 | Metallic halogenates; hypochlorites, chlorates and perchlorates | |
| 20.13.31 | Metallic halogenates | 34240 (*) |
| 20.13.32 | Hypochlorites, chlorates and perchlorates | 34240 (*) |
| 20.13.4 | Sulphides, sulphates; nitrates, phosphates and carbonates | |
| 20.13.41 | Sulphides, sulphites and sulphates | 34240 (*) |
| 20.13.42 | Phosphinates, phosphonates, phosphates, polyphosphates and nitrates (except of potassium) | 34240 (*) |
| 20.13.43 | Carbonates | 34240 (*) |
| 20.13.5 | Salts of other metals | |
| 20.13.51 | Salts of oxometallic or peroxometallic acids; colloidal precious metals | 34250 (*) |
| 20.13.52 | Inorganic compounds n.e.c., including distilled water; amalgams other than amalgams of precious metals | 34250 (*) |
| 20.13.6 | Other basic inorganic chemicals | |
| 20.13.61 | Isotopes n.e.c. and compounds thereof (including heavy water) | 34260 |
| 20.13.62 | Cyanides, cyanide oxides and complex cyanides; fulminates, cyanates and thiocyanates; silicates; borates; perborates; other salts of inorganic acids or peroxoacids | 34270 |
| 20.13.63 | Hydrogen peroxide | 34280 (*) |
| 20.13.64 | Phosphides, carbides, hydrides, nitrides, azides, silicides and borides | 34280 (*) |
| 20.13.65 | Compounds of rare earth metals, of yttrium or of scandium | 34290 |
| 20.13.66 | Sulphur, except sublimed sulphur, precipitated sulphur and colloidal sulphur | 34520 |
| 20.13.67 | Roasted iron pyrites | 34530 |
| 20.13.68 | Piezo-electric quartz; other synthetic or reconstructed precious or semi-precious stones, unworked | 34560 |
| 20.13.9 | Sub-contracted operations as part of manufacturing of other inorganic basic chemicals | |
| 20.13.99 | Sub-contracted operations as part of manufacturing of other inorganic basic chemicals | 88160 (*) |
| 20.14 | Other organic basic chemicals | |
| 20.14.1 | Hydrocarbons and their derivatives | |
| 20.14.11 | Acyclic hydrocarbons | 34110 (*) |
| 20.14.12 | Cyclic hydrocarbons | 34110 (*) |
| 20.14.13 | Chlorinated derivatives of acyclic hydrocarbons | 34110 (*) |
| 20.14.14 | Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated | 34110 (*) |
| 20.14.19 | Other derivatives of hydrocarbons | 34110 (*) |
| 20.14.2 | Alcohols, phenols, phenol-alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives; industrial fatty alcohols | |
| 20.14.21 | Industrial fatty alcohols | 34139 (*) |
| 20.14.22 | Monohydric alcohols | 34139 (*) |
| 20.14.23 | Diols, polyalcohols, cyclical alcohols and derivatives thereof | 34139 (*)
  34570 (*) |
| 20.14.24 | Phenols; phenol-alcohols and derivatives of phenols | 34139 (*) |
| 20.14.3 | Industrial monocarboxylic fatty acids; carboxylic acids and their derivatives | |
| 20.14.31 | Industrial monocarboxylic fatty acids; acid oils from refining | 34120 |
| 20.14.32 | Saturated acyclic monocarboxylic acids and their derivatives | 34140 (*) |
| 20.14.33 | Unsaturated monocarboxylic, cyclanic, cyclenic or cycloterpenic acyclic polycarboxylic acids and their derivatives | 34140 (*) |
| 20.14.34 | Aromatic polycarboxylic and carboxylic acids with additional oxygen functions; and their derivatives, except salicylic acid and its salts | 34140 (*) |
| 20.14.4 | Organic compounds with nitrogen functions | |
| 20.14.41 | Amine function compounds | 34150 (*) |
| 20.14.42 | Oxygen-function amino-compounds, except lysine and glutamic acid | 34150 (*) |
| 20.14.43 | Ureines; carboxymide-function compounds, nitrile function compounds; derivatives thereof | 34150 (*) |
| 20.14.44 | Compounds with other nitrogen functions | 34150 (*) |
| 20.14.5 | Organo-sulphur compounds and other organo-inorganic compounds; heterocyclic compounds n.e.c. | |
| 20.14.51 | Organo-sulphur and other organo-inorganic compounds | 34160 (*) |
| 20.14.52 | Heterocyclic compounds n.e.c.; nucleic acids and their salts | 34160 (*) |
| 20.14.53 | Phosphoric esters and their salts or esters of other inorganic acids (excluding esters of hydrogen halides) and their salts; and their halogenated, sulphonated, nitrated or nitrosated derivatives | 34180 |
| 20.14.6 | Ethers, organic peroxides, epoxides, acetals and hemiacetals; other organic compounds | |
| 20.14.61 | Aldehyde function compounds | 34170 (*) |
| 20.14.62 | Ketone and quinone function compounds | 34170 (*) |
| 20.14.63 | Ethers, organic peroxides, epoxides, acetals and hemiacetals and their derivatives | 34170 (*) |
| 20.14.64 | Enzymes and other organic compounds n.e.c. | 34170 (*) |
| 20.14.7 | Miscellaneous basic organic chemical products | |
| 20.14.71 | Derivates of vegetable or resin products | 34400 |
| 20.14.72 | Wood charcoal | 34510 |
| 20.14.73 | Oils and other products of the distillation of high temperature coal tar, and similar products | 34540 (*) |
| 20.14.74 | Undenatured ethyl alcohol of alcoholic strength by volume of ≥ 80 % | 24110 |
| 20.14.75 | Ethyl alcohol and other spirits, denatured, of any strength | 34131 |
| 20.14.8 | Residual lyes from the manufacture of wood pulp, excluding tall oil | |
| 20.14.80 | Residual lyes from the manufacture of wood pulp, excluding tall oil | 39230 |
| 20.14.9 | Sub-contracted operations as part of manufacturing of other organic basic chemicals | |
| 20.14.99 | Sub-contracted operations as part of manufacturing of other organic basic chemicals | 88160 (*) |
| 20.15 | Fertilisers and nitrogen compounds | |
| 20.15.1 | Nitric acid; sulphonitric acids; ammonia | |
| 20.15.10 | Nitric acid; sulphonitric acids; ammonia | 34233
  34651
  34652 |
| 20.15.2 | Ammonium chloride; nitrites | |
| 20.15.20 | Ammonium chloride; nitrites | 34653 |
| 20.15.3 | Nitrogenous fertilisers, mineral or chemical | |
| 20.15.31 | Urea | 34611 |
| 20.15.32 | Ammonium sulphate | 34612 |
| 20.15.33 | Ammonium nitrate | 34613 |
| 20.15.34 | Double salts and mixtures of calcium nitrate and ammonium nitrate | 34614 |
| 20.15.35 | Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances | 34615 |
| 20.15.39 | Other nitrogenous fertilisers and mixtures | 34619 |
| 20.15.4 | Phosphatic fertilisers, mineral or chemical | |
| 20.15.41 | Superphosphates | 34621 |
| 20.15.49 | Other phosphatic fertilisers | 34629 |
| 20.15.5 | Potassic fertilisers, mineral or chemical | |
| 20.15.51 | Potassium chloride (muriate of potash) | 34631 |
| 20.15.52 | Potassium sulphate (sulphate of potash) | 34632 |
| 20.15.59 | Other potassic fertilisers | 34639 |
| 20.15.6 | Sodium nitrate | |
| 20.15.60 | Sodium nitrate | 34150 (*) |
| 20.15.7 | Fertilisers n.e.c. | |
| 20.15.71 | Fertilisers containing three nutrients: nitrogen, phosphorus and potassium | 34641 |
| 20.15.72 | Diammonium hydrogenorthophosphate (diammonium phosphate) | 34642 |
| 20.15.73 | Monoammonium phosphate | 34643 |
| 20.15.74 | Fertilisers containing two nutrients: nitrogen and phosphorus | 34644 |
| 20.15.75 | Fertilisers containing two nutrients: phosphorus and potassium | 34645 |
| 20.15.76 | Potassium nitrates | 34646 |
| 20.15.79 | Mineral or chemical fertilisers containing at least two nutrients (nitrogen, phosphate, potash) n.e.c. | 34649
  34659 |
| 20.15.8 | Animal or vegetable fertilisers n.e.c. | |
| 20.15.80 | Animal or vegetable fertilisers n.e.c. | 34654 |
| 20.15.9 | Sub-contracted operations as part of manufacturing of fertilisers and nitrogen compounds | |
| 20.15.99 | Sub-contracted operations as part of manufacturing of fertilisers and nitrogen compounds | 88160 (*) |
| 20.16 | Plastics in primary forms | |
| 20.16.1 | Polymers of ethylene, in primary forms | |
| 20.16.10 | Polymers of ethylene, in primary forms | 34710 |
| 20.16.2 | Polymers of styrene, in primary forms | |
| 20.16.20 | Polymers of styrene, in primary forms | 34720 |
| 20.16.3 | Polymers of vinyl chloride or of other halogenated olefins, in primary forms | |
| 20.16.30 | Polymers of vinyl chloride or of other halogenated olefins, in primary forms | 34730 |
| 20.16.4 | Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms | |
| 20.16.40 | Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms | 34740 |
| 20.16.5 | Other plastics in primary forms; ion exchangers | |
| 20.16.51 | Polymers of propylene or of other olefins, in primary forms | 34790 (*) |
| 20.16.52 | Polymers of vinyl acetate or of other vinyl esters and other vinyl polymers, in primary forms | 34790 (*) |
| 20.16.53 | Acrylic polymers, in primary forms | 34790 (*) |
| 20.16.54 | Polyamides, in primary forms | 34790 (*) |
| 20.16.55 | Urea resins, thiourea resins and melamine resins, in primary forms | 34790 (*) |
| 20.16.56 | Other amino-resins, phenolic resins and polyurethanes, in primary forms | 34790 (*) |
| 20.16.57 | Silicones, in primary forms | 34790 (*) |
| 20.16.59 | Other plastics, in primary forms, n.e.c. | 34790 (*) |
| 20.16.9 | Sub-contracted operations as part of manufacturing of plastics in primary forms | |
| 20.16.99 | Sub-contracted operations as part of manufacturing of plastics in primary forms | 88170 (*) |
| 20.17 | Synthetic rubber in primary forms | |
| 20.17.1 | Synthetic rubber in primary forms | |
| 20.17.10 | Synthetic rubber in primary forms | 34800 |
| 20.17.9 | Sub-contracted operations as part of manufacturing of synthetic rubber in primary forms | |
| 20.17.99 | Sub-contracted operations as part of manufacturing of synthetic rubber in primary forms | 88170 (*) |
| 20.2 | Pesticides and other agrochemical products | |
| 20.20 | Pesticides and other agrochemical products | |
| 20.20.1 | Pesticides and other agrochemical products | |
| 20.20.11 | Insecticides | 34661 |
| 20.20.12 | Herbicides | 34663 (*) |
| 20.20.13 | Anti-sprouting products and plant growth regulators | 34663 (*) |
| 20.20.14 | Disinfectants | 34664 |
| 20.20.15 | Fungicides | 34662 |
| 20.20.19 | Other pesticides and other agrochemical products | 34666
  34669 |
| 20.20.9 | Sub-contracted operations as part of manufacturing of pesticides and other agro-chemical products | |
| 20.20.99 | Sub-contracted operations as part of manufacturing of pesticides and other agro-chemical products | 88160 (*) |
| 20.3 | Paints, varnishes and similar coatings, printing ink and mastics | |
| 20.30 | Paints, varnishes and similar coatings, printing ink and mastics | |
| 20.30.1 | Paints and varnishes based on polymers | |
| 20.30.11 | Paints and varnishes based on acrylic or vinyl polymers, in an aqueous medium | 35110 (*) |
| 20.30.12 | Paints and varnishes based on polyesters, acrylic or vinyl polymers, in a non-aqueous medium; solutions | 35110 (*) |
| 20.30.2 | Other paints and varnishes and related products; artists' colour and printing ink | |
| 20.30.21 | Prepared pigments, opacifiers and colours, vitrifiable enamels and glazes, engobes, liquid lustres and the like; glass frit | 35110 (*) |
| 20.30.22 | Other paints and varnishes; prepared driers | 35110 (*) |
| 20.30.23 | Artists', students' or signboard painters' colours, modifying tints, amusement colours and the like | 35120 |
| 20.30.24 | Printing ink | 35130 |
| 20.30.9 | Sub-contracted operations as part of manufacturing of paints, varnishes and similar coatings, printing ink and mastics | |
| 20.30.99 | Sub-contracted operations as part of manufacturing of paints, varnishes and similar coatings, printing ink and mastics | 88160 (*) |
| 20.4 | Soap and detergents, cleaning and polishing preparations, perfumes and toilet preparations | |
| 20.41 | Soap and detergents, cleaning and polishing preparations | |
| 20.41.1 | Glycerol | |
| 20.41.10 | Glycerol | 34570 (*) |
| 20.41.2 | Organic surface-active agents, except soap | |
| 20.41.20 | Organic surface-active agents, except soap | 35310 |
| 20.41.3 | Soap, washing and cleaning preparations | |
| 20.41.31 | Soap and organic surface-active products and preparations for use as soap; paper, wadding, felt and non-wovens, impregnated, coated or covered with soap or detergent | 35321 (*) |
| 20.41.32 | Detergents and washing preparations | 35322 |
| 20.41.4 | Odoriferous preparations and waxes | |
| 20.41.41 | Preparations for perfuming or deodorising rooms | 35331 |
| 20.41.42 | Artificial waxes and prepared waxes | 35332 |
| 20.41.43 | Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal | 35333 |
| 20.41.44 | Scouring pastes and powders and other scouring preparations | 35334 |
| 20.41.9 | Sub-contracted operations as part of manufacturing of soap and detergents, cleaning and polishing preparations | |
| 20.41.99 | Sub-contracted operations as part of manufacturing of soap and detergents, cleaning and polishing preparations | 88160 (*) |
| 20.42 | Perfumes and toilet preparations | |
| 20.42.1 | Perfumes and toilet preparations | |
| 20.42.11 | Perfumes and toilet waters | 35323 (*) |
| 20.42.12 | Lip and eye make-up preparations | 35323 (*) |
| 20.42.13 | Manicure or pedicure preparations | 35323 (*) |
| 20.42.14 | Powders for cosmetic or toilet use | 35323 (*) |
| 20.42.15 | Beauty, make-up or skin-care preparations (including sun tan preparations) n.e.c. | 35323 (*) |
| 20.42.16 | Shampoos, hair lacquers, preparations for permanent waving or straightening | 35323 (*) |
| 20.42.17 | Lotions and other preparations for use on the hair n.e.c. | 35323 (*) |
| 20.42.18 | Preparations for oral or dental hygiene (including denture fixative pastes and powders), dental floss | 35323 (*) |
| 20.42.19 | Shaving preparations; personal deodorants and antiperspirants; bath preparations; other perfumery, cosmetic or toilet preparations n.e.c. | 35321 (*)
  35323 (*) |
| 20.42.9 | Sub-contracted operations as part of manufacturing of perfumes and toilet preparations | |
| 20.42.99 | Sub-contracted operations as part of manufacturing of perfumes and toilet preparations | 88160 (*) |
| 20.5 | Other chemical products | |
| 20.51 | Explosives | |
| 20.51.1 | Prepared explosives; safety fuses; percussion or detonating gaps; igniters; electric detonators; fireworks | |
| 20.51.11 | Propellant powders and prepared explosives | 35450 (*) |
| 20.51.12 | Safety fuses; detonating fuses; caps; igniters; electric detonators | 35450 (*) |
| 20.51.13 | Fireworks | 35460 (*) |
| 20.51.14 | Signalling flares, rain rockets, fog signals and other pyrotechnic articles, excluding fireworks | 35460 (*) |
| 20.51.2 | Matches | |
| 20.51.20 | Matches | 38998 |
| 20.51.9 | Sub-contracted operations as part of manufacturing of explosives | |
| 20.51.99 | Sub-contracted operations as part of manufacturing of explosives | 88160 (*) |
| 20.52 | Glues | |
| 20.52.1 | Glues | |
| 20.52.10 | Glues | 35420 (*) |
| 20.52.9 | Sub-contracted operations as part of manufacturing of glues | |
| 20.52.99 | Sub-contracted operations as part of manufacturing of glues | 88160 (*) |
| 20.53 | Essential oils | |
| 20.53.1 | Essential oils | |
| 20.53.10 | Essential oils | 35410 |
| 20.53.9 | Sub-contracted operations as part of manufacturing of essential oils | |
| 20.53.99 | Sub-contracted operations as part of manufacturing of essential oils | 88160 (*) |
| 20.59 | Other chemical products n.e.c. | |
| 20.59.1 | Photographic plates and film, instant print film; chemical preparations and unmixed products for photographic uses | |
| 20.59.11 | Photographic plates and film and instant print film, sensitised, unexposed; photographic paper | 48341 |
| 20.59.12 | Sensitising emulsions for photographic uses; chemical preparations for photographic uses n.e.c. | 48342 |
| 20.59.2 | Chemically modified animal or vegetable fats and oils; inedible mixtures of animal or vegetable fats or oils | |
| 20.59.20 | Chemically modified animal or vegetable fats and oils; inedible mixtures of animal or vegetable fats or oils | 34550 |
| 20.59.3 | Writing or drawing ink and other inks | |
| 20.59.30 | Writing or drawing ink and other inks | 35140 |
| 20.59.4 | Lubricating preparations; additives; anti-freezing preparations | |
| 20.59.41 | Lubricating preparations | 35430 (*) |
| 20.59.42 | Anti-knock preparations; additives for mineral oils and similar products | 35430 (*) |
| 20.59.43 | Hydraulic brake fluids; anti-freezing preparations and prepared de-icing fluids | 35430 (*) |
| 20.59.5 | Miscellaneous chemical products | |
| 20.59.51 | Peptones, other protein substances and their derivatives, n.e.c.; hide powder | 35420 (*) |
| 20.59.52 | Modelling pastes; dental wax and other preparations for use in dentistry with a basis of plaster; preparations and charges for fire-extinguishers; prepared culture media for development of micro-organisms; composite diagnostic or laboratory reagents n.e.c. | 35440 (*) |
| 20.59.53 | Chemical elements in disk form and compounds doped for use in electronics | 35470 |
| 20.59.54 | Activated carbon | 35490 (*) |
| 20.59.55 | Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs and similar products | 35490 (*) |
| 20.59.56 | Pickling preparations; fluxes; prepared rubber accelerators; compound plasticisers and stabilisers for rubber or plastics; catalytic preparations n.e.c.; mixed alkylbenzenes and mixed alkylnaphthalenes n.e.c. | 35490 (*) |
| 20.59.57 | Prepared binders for foundry moulds or cores; chemical products | 35490 (*) |
| 20.59.59 | Miscellaneous other chemical products n.e.c. | 35490 (*) |
| 20.59.6 | Gelatines and gelatine derivatives, including milk albumins | |
| 20.59.60 | Gelatines and gelatine derivatives, including milk albumins | 35420 (*) |
| 20.59.9 | Sub-contracted operations as part of manufacturing of other chemical products n.e.c. | |
| 20.59.99 | Sub-contracted operations as part of manufacturing of other chemical products n.e.c. | 88160 (*) |
| 20.6 | Man-made fibres | |
| 20.60 | Man-made fibres | |
| 20.60.1 | Synthetic fibres | |
| 20.60.11 | Synthetic staple and tow, not carded or combed | 35510 |
| 20.60.12 | Polyamide and polyester high tenacity filament yarn | 35520 (*) |
| 20.60.13 | Other synthetic filament yarn, single | 35520 (*) |
| 20.60.14 | Synthetic monofilament; strip and the like, of synthetic textile materials | 35530 |
| 20.60.2 | Artificial fibres | |
| 20.60.21 | Artificial staple and tow, not carded or combed | 35540 |
| 20.60.22 | Viscose high tenacity filament yarn | 35550 (*) |
| 20.60.23 | Other artificial filament yarn, single | 35550 (*) |
| 20.60.24 | Artificial monofilament; strip and the like of artificial textile materials | 35560 |
| 20.60.9 | Sub-contracted operations as part of manufacturing of man-made fibres | |
| 20.60.99 | Sub-contracted operations as part of manufacturing of man-made fibres | 88160 (*) |
| 21 | Basic pharmaceutical products and pharmaceutical preparations | |
| 21.1 | Basic pharmaceutical products | |
| 21.10 | Basic pharmaceutical products | |
| 21.10.1 | Salicylic acid, O-acetylsalicylic acid, their salts and esters | |
| 21.10.10 | Salicylic acid, O-acetylsalicylic acid, their salts and esters | 35210 |
| 21.10.2 | Lysine, glutamic acid and their salts; quaternary ammonium salts and hydroxides; phosphoaminolipids; amides and their derivatives and salts thereof | |
| 21.10.20 | Lysine, glutamic acid and their salts; quarternary ammonium salts and hydroxides; phosphoaminolipids; amides and their derivatives and salts thereof | 35220 |
| 21.10.3 | Lactones n.e.c., heterocyclic compounds with nitrogen hetero-atom(s) only, containing an unfused pyrazole ring, a pyrimidine ring, a piperazine ring, an unfused triazine ring or a phenothiazine ring system not further fused; hydantoin and its derivatives; sulphonamides | |
| 21.10.31 | Lactones n.e.c., heterocyclic compounds with nitrogen hetero-atom(s) only, containing an unfused pyrazole ring, a pyrimidine ring, a piperazine ring, an unfused triazine ring or a phenothiazine ring system not further fused; hydantoin and its derivatives | 35230 (*) |
| 21.10.32 | Sulphonamides | 35230 (*) |
| 21.10.4 | Sugars, chemically pure, n.e.c.; sugar ethers and esters and their salts n.e.c. | |
| 21.10.40 | Sugars, chemically pure, n.e.c.; sugar ethers and esters and their salts, n.e.c. | 35240 |
| 21.10.5 | Provitamins, vitamins and hormones; glycosides and vegetable alkaloids and their derivatives; antibiotics | |
| 21.10.51 | Provitamins, vitamins and their derivatives | 35250 (*) |
| 21.10.52 | Hormones, derivatives thereof; other steroids, used primarily as hormones | 35250 (*) |
| 21.10.53 | Glycosides, vegetable alkaloids, their salts, ethers, esters and other derivatives | 35250 (*) |
| 21.10.54 | Antibiotics | 35250 (*) |
| 21.10.6 | Glands and other organs; extracts thereof and other human or animal substances n.e.c. | |
| 21.10.60 | Glands and other organs; extracts thereof and other human or animal substances n.e.c. | 35270 (*) |
| 21.10.9 | Sub-contracted operations as part of manufacturing of basic pharmaceutical products | |
| 21.10.99 | Sub-contracted operations as part of manufacturing of basic pharmaceutical products | 88160 (*) |
| 21.2 | Pharmaceutical preparations | |
| 21.20 | Pharmaceutical preparations | |
| 21.20.1 | Medicaments | |
| 21.20.11 | Medicaments, containing penicillins or other antibiotics | 35260 (*) |
| 21.20.12 | Medicaments, containing hormones, but not antibiotics | 35260 (*) |
| 21.20.13 | Medicaments, containing alkaloids or derivatives thereof, but not hormones or antibiotics | 35260 (*) |
| 21.20.2 | Other pharmaceutical preparations | |
| 21.20.21 | Antisera and vaccines | 35270 (*) |
| 21.20.22 | Chemical contraceptive preparations based on hormones or spermicides | 35270 (*)
  35290 (*) |
| 21.20.23 | Diagnostic reagents and other pharmaceutical preparations | 35270 (*)
  35290 (*) |
| 21.20.24 | Adhesive dressings, catgut and similar materials; first-aid boxes | 35270 (*)
  35290 (*) |
| 21.20.9 | Sub-contracted operations as part of manufacturing of pharmaceutical preparations | |
| 21.20.99 | Sub-contracted operations as part of manufacturing of pharmaceutical preparations | 88152
  88160 (*) |
| 22 | Rubber and plastics products | |
| 22.1 | Rubber products | |
| 22.11 | Rubber tyres and tubes; retreading and rebuilding of rubber tyres | |
| 22.11.1 | New rubber tyres and tubes | |
| 22.11.11 | New pneumatic tyres, of rubber, of a kind used on motor cars | 36111 |
| 22.11.12 | New pneumatic tyres, of rubber, of a kind used on motorcycles or bicycles | 36112 |
| 22.11.13 | New pneumatic tyres, of rubber, of a kind used on buses, lorries or aircraft | 36113 (*) |
| 22.11.14 | Agrarian tyres; other new pneumatic tyres, of rubber | 36113 (*) |
| 22.11.15 | Inner tubes, solid or cushion tyres, interchangeable tyre treads and tyre flaps, of rubber | 36114 |
| 22.11.16 | Camel-back strips for retreading rubber tyres | 36115 |
| 22.11.2 | Retreaded pneumatic tyres, of rubber | |
| 22.11.20 | Retreaded pneumatic tyres, of rubber | 36120 |
| 22.11.9 | Sub-contracted operations as part of manufacturing of rubber tyres and tubes; retreading and rebuilding of rubber tyres | |
| 22.11.99 | Sub-contracted operations as part of manufacturing of rubber tyres and tubes; retreading and rebuilding of rubber tyres | 88170 (*) |
| 22.19 | Other rubber products | |
| 22.19.1 | Reclaimed rubber in primary forms or in plates, sheets or strip | |
| 22.19.10 | Reclaimed rubber in primary forms or in plates, sheets or strip | 36210 |
| 22.19.2 | Unvulcanised rubber and articles thereof; vulcanised rubber, other than hard rubber, in thread, cord, plates, sheets, strip, rods and profile shapes | |
| 22.19.20 | Unvulcanised rubber and articles thereof; vulcanised rubber, other than hard rubber, in thread, cord, plates, sheets, strip, rods and profile shapes | 36220 |
| 22.19.3 | Tubes, pipes and hoses, of vulcanised rubber other than hard rubber | |
| 22.19.30 | Tubes, pipes and hoses, of vulcanised rubber other than hard rubber | 36230 |
| 22.19.4 | Conveyor or transmission belts or belting, of vulcanised rubber | |
| 22.19.40 | Conveyor or transmission belts or belting, of vulcanised rubber | 36240 |
| 22.19.5 | Rubberised textile fabrics, except tyre cord fabric | |
| 22.19.50 | Rubberised textile fabrics, except tyre cord fabric | 36250 |
| 22.19.6 | Articles of apparel and clothing accessories, of vulcanised rubber other than hard rubber | |
| 22.19.60 | Articles of apparel and clothing accessories, of vulcanised rubber other than hard rubber | 36260 |
| 22.19.7 | Articles of vulcanised rubber n.e.c.; hard rubber; articles of hard rubber | |
| 22.19.71 | Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber | 36270 (*) |
| 22.19.72 | Floor coverings and mats, of vulcanised rubber other than cellular | 36270 (*) |
| 22.19.73 | Other articles of vulcanised rubber n.e.c.; hard rubber in all forms and articles thereof; floor coverings and mats, of vulcanised cellular rubber | 29600 (*)
  36270 (*) |
| 22.19.9 | Sub-contracted operations as part of manufacturing of other rubber products | |
| 22.19.99 | Sub-contracted operations as part of manufacturing of other rubber products | 88170 (*) |
| 22.2 | Plastics products | |
| 22.21 | Plastic plates, sheets, tubes and profiles | |
| 22.21.1 | Monofilament > 1 mm, rods, sticks and profile shapes, of plastics | |
| 22.21.10 | Monofilament > 1 mm, rods, sticks and profile shapes, of plastics | 36310 |
| 22.21.2 | Tubes, pipes and hoses and fittings thereof, of plastics | |
| 22.21.21 | Artificial guts, of hardened proteins or of cellulosic materials; tubes, pipes and hoses, rigid, of plastics | 36320 (*) |
| 22.21.29 | Other tubes, pipes, hoses and fittings thereof, of plastics | 36320 (*) |
| 22.21.3 | Plates, sheets, film, foil and strip, of plastics, not supported or similarly combined with other materials | |
| 22.21.30 | Plates, sheets, film, foil and strip, of plastics, not supported or similarly combined with other materials | 36330 |
| 22.21.4 | Other plates, sheets, film, foil and strip, of plastics | |
| 22.21.41 | Other plates, sheets, film, foil and strip, of plastics, cellular | 36390 (*) |
| 22.21.42 | Other plates, sheets, film, foil and strip, of plastics, non-cellular | 36390 (*) |
| 22.21.9 | Sub-contracted operations as part of manufacturing of plastic plates, sheets, tubes and profiles | |
| 22.21.99 | Sub-contracted operations as part of manufacturing of plastic plates, sheets, tubes and profiles | 88170 (*) |
| 22.22 | Plastic packing goods | |
| 22.22.1 | Plastic packing goods | |
| 22.22.11 | Sacks and bags (including cones), of polymers of ethylene | 36410 (*) |
| 22.22.12 | Sacks and bags (including cones), of other plastics than polymers of ethylene | 36410 (*) |
| 22.22.13 | Boxes, cases, crates and similar articles of plastics | 36490 (*) |
| 22.22.14 | Carboys, bottles, flasks and similar articles of plastics | 36490 (*) |
| 22.22.19 | Other plastic packing goods | 36490 (*) |
| 22.22.9 | Sub-contracted operations as part of manufacturing of plastic packing goods | |
| 22.22.99 | Sub-contracted operations as part of manufacturing of plastic packing goods | 88170 (*) |
| 22.23 | Builders' ware of plastic | |
| 22.23.1 | Builders' ware of plastic; linoleum and hard non-plastic surface floor coverings | |
| 22.23.11 | Floor, wall or ceiling coverings of plastics, in rolls or in the form of tiles | 36910 |
| 22.23.12 | Baths, wash-basins, lavatory pans and covers, flushing cisterns and similar sanitary ware, of plastics | 36930 |
| 22.23.13 | Reservoirs, tanks, vats and similar containers, capacity > 300 l, of plastics | 36950 (*) |
| 22.23.14 | Doors, windows and frames and thresholds for doors; shutters, blinds and similar articles and parts thereof, of plastics | 36950 (*) |
| 22.23.15 | Linoleum and hard non-plastic surface floor coverings, i.e. resilient floor coverings, such as vinyl, linoleum etc. | 38930 |
| 22.23.19 | Builders' ware of plastics n.e.c. | 36950 (*) |
| 22.23.2 | Prefabricated buildings of plastics | |
| 22.23.20 | Prefabricated buildings of plastics | 38703 |
| 22.23.9 | Sub-contracted operations as part of manufacturing of builders' ware of plastics | |
| 22.23.99 | Sub-contracted operations as part of manufacturing of builders' ware of plastics | 88170 (*) |
| 22.29 | Other plastic products | |
| 22.29.1 | Apparel and clothing accessories (including gloves), of plastics | |
| 22.29.10 | Apparel and clothing accessories (including gloves), of plastics | 28243 |
| 22.29.2 | Other plastic products n.e.c. | |
| 22.29.21 | Self-adhesive plates, sheets, film, foil, tapes, strip and other flat shapes of plastics, in rolls of width ≤ 20 cm | 36920 (*) |
| 22.29.22 | Other self-adhesive plates, sheets, film, foil, tapes, strip and other flat shapes of plastics | 36920 (*) |
| 22.29.23 | Tableware, kitchenware, other household articles and toilet articles, of plastics | 36940 |
| 22.29.24 | Parts n.e.c. for lamps and lighting fitting, illuminated name-plates and the like, of plastics | 36960 |
| 22.29.25 | Office or school supplies of plastics | 36990 (*) |
| 22.29.26 | Fittings for furniture, coachwork or the like, of plastics; statuettes and other ornamental articles, of plastics | 36990 (*) |
| 22.29.29 | Other articles of plastics | 29600 (*)
  36990 (*)
  38922 (*)
  38994 (*) |
| 22.29.9 | Manufacturing services of other plastic products; sub-contracted operations as part of manufacturing of other plastic products | |
| 22.29.91 | Manufacturing services of other plastic products | 88170 (*) |
| 22.29.99 | Sub-contracted operations as part of manufacturing of other plastic products | 88170 (*) |
| 23 | Other non-metallic mineral products | |
| 23.1 | Glass and glass products | |
| 23.11 | Flat glass | |
| 23.11.1 | Flat glass | |
| 23.11.11 | Glass cast, rolled, drawn or blown, in sheets, but not otherwise worked | 37112 |
| 23.11.12 | Float glass and surface ground or polished glass, in sheets, but not otherwise worked | 37113 |
| 23.11.9 | Sub-contracted operations as part of manufacturing of flat glass | |
| 23.11.99 | Sub-contracted operations as part of manufacturing of flat glass | 88180 (*) |
| 23.12 | Shaped and processed flat glass | |
| 23.12.1 | Shaped and processed flat glass | |
| 23.12.11 | Glass in sheets, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or mounted | 37114 |
| 23.12.12 | Safety glass | 37115 |
| 23.12.13 | Glass mirrors; multiple walled insulating units of glass | 37116 |
| 23.12.9 | Sub-contracted operations as part of manufacturing of shaped and processed flat glass | |
| 23.12.99 | Sub-contracted operations as part of manufacturing of shaped and processed flat glass | 88180 (*) |
| 23.13 | Hollow glass | |
| 23.13.1 | Hollow glass | |
| 23.13.11 | Bottles, jars, phials and other containers, of glass, except ampoules; stoppers, lids and other closures, of glass | 37191 |
| 23.13.12 | Drinking glasses other than of glass-ceramics | 37193 (*) |
| 23.13.13 | Glassware of a kind used for table or kitchen purposes, for toilet, office, indoor decorations and the like | 37193 (*) |
| 23.13.14 | Glass inners for vacuum flasks or for other vacuum vessels | 37199 (*) |
| 23.13.9 | Finishing services of hollow glass; sub-contracted operations as part of manufacturing of hollow glass | |
| 23.13.91 | Finishing services of drinking glasses and other glassware of a kind used for table or kitchen purpose | 88180 (*) |
| 23.13.92 | Finishing services of glass containers | 88180 (*) |
| 23.13.99 | Sub-contracted operations as part of manufacturing of hollow glass | 88180 (*) |
| 23.14 | Glass fibres | |
| 23.14.1 | Glass fibres | |
| 23.14.11 | Slivers, rovings, yarn and chopped strands, of glass fibre | 37121 |
| 23.14.12 | Voiles, webs, mats, mattresses, boards and other articles of glass fibres, except woven fabrics | 37129 |
| 23.14.9 | Sub-contracted operations as part of manufacturing of glass fibres | |
| 23.14.99 | Sub-contracted operations as part of manufacturing of glass fibres | 88180 (*) |
| 23.19 | Other processed glass, including technical glassware | |
| 23.19.1 | Other glass, semi-finished | |
| 23.19.11 | Glass in the mass, in balls (except microspheres), rods or tubes, unworked | 37111 (*) |
| 23.19.12 | Paving blocks, bricks, tiles and other articles of pressed or moulded glass; leaded lights and the like; multicellular or foam glass in blocks, plates or similar forms | 37117 |
| 23.19.2 | Technical and other glass | |
| 23.19.21 | Glass envelopes, open, and glass parts thereof, for electric lamps, cathode-ray tubes or the like | 37192 |
| 23.19.22 | Glasses for clocks, watches or spectacles, not optically worked; hollow spheres and their segments, for the manufacture of such glasses | 37194 |
| 23.19.23 | Laboratory, hygienic or pharmaceutical glassware; ampoules of glass | 37195 |
| 23.19.24 | Glass parts for lamps and lighting fittings, illuminated signs, name-plates and the like | 37196 |
| 23.19.25 | Electrical insulators of glass | 37197 |
| 23.19.26 | Articles of glass n.e.c. | 37199 (*) |
| 23.19.9 | Finishing services of other glass, including technical glassware; sub-contracted operations as part of manufacturing of other processed glass, including technical glassware | |
| 23.19.91 | Finishing services of other glass, including technical glassware | 88180 (*) |
| 23.19.99 | Sub-contracted operations as part of manufacturing of other processed glass, including technical glassware | 88180 (*) |
| 23.2 | Refractory products | |
| 23.20 | Refractory products | |
| 23.20.1 | Refractory products | |
| 23.20.11 | Bricks, blocks, tiles and other ceramic goods of siliceous fossil meals or earth | 37310 |
| 23.20.12 | Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than of siliceous fossil meals or earths | 37320 |
| 23.20.13 | Refractory cements, mortars, concretes and similar compositions n.e.c. | 37330 |
| 23.20.14 | Unfired refractory products and other refractory ceramic goods | 37340 |
| 23.20.9 | Sub-contracted operations as part of manufacturing of refractory products | |
| 23.20.99 | Sub-contracted operations as part of manufacturing of refractory products | 88180 (*) |
| 23.3 | Clay building materials | |
| 23.31 | Ceramic tiles and flags | |
| 23.31.1 | Ceramic tiles and flags | |
| 23.31.10 | Ceramic tiles and flags | 37370 |
| 23.31.9 | Sub-contracted operations as part of manufacturing of ceramic tiles and flags | |
| 23.31.99 | Sub-contracted operations as part of manufacturing of ceramic tiles and flags | 88180 (*) |
| 23.32 | Bricks, tiles and construction products, in baked clay | |
| 23.32.1 | Bricks, tiles and construction products, in baked clay | |
| 23.32.11 | Non-refractory ceramic building bricks, flooring blocks, support or filler tiles and the like | 37350 (*) |
| 23.32.12 | Roofing tiles, chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods | 37350 (*) |
| 23.32.13 | Ceramic pipes, conduits, guttering and pipe fittings | 37360 |
| 23.32.9 | Sub-contracted operations as part of manufacturing of bricks, tiles and construction products, in baked clay | |
| 23.32.99 | Sub-contracted operations as part of manufacturing of bricks, tiles and construction products, in baked clay | 88180 (*) |
| 23.4 | Other porcelain and ceramic products | |
| 23.41 | Ceramic household and ornamental articles | |
| 23.41.1 | Ceramic household and ornamental articles | |
| 23.41.11 | Tableware, kitchenware, other household articles and toilet articles, of porcelain or china | 37221 (*) |
| 23.41.12 | Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china | 37221 (*) |
| 23.41.13 | Statuettes and other ornamental ceramic articles | 37222 |
| 23.41.9 | Sub-contracted operations as part of manufacturing of ceramic household and ornamental articles | |
| 23.41.99 | Sub-contracted operations as part of manufacturing of ceramic household and ornamental articles | 88180 (*) |
| 23.42 | Ceramic sanitary fixtures | |
| 23.42.1 | Ceramic sanitary fixtures | |
| 23.42.10 | Ceramic sanitary fixtures | 37210 |
| 23.42.9 | Sub-contracted operations as part of manufacturing of ceramic sanitary fixtures | |
| 23.42.99 | Sub-contracted operations as part of manufacturing of ceramic sanitary fixtures | 88180 (*) |
| 23.43 | Ceramic insulators and insulating fittings | |
| 23.43.1 | Electrical insulators of ceramics; insulating fittings, for electrical machines, appliances or equipment, of ceramics | |
| 23.43.10 | Electrical insulators of ceramics; insulating fittings, for electrical machines, appliances or equipment, of ceramics | 37292 |
| 23.43.9 | Sub-contracted operations as part of manufacturing of ceramic insulators and insulating fittings | |
| 23.43.99 | Sub-contracted operations as part of manufacturing of ceramic insulators and insulating fittings | 88180 (*) |
| 23.44 | Other technical ceramic products | |
| 23.44.1 | Other technical ceramic products | |
| 23.44.11 | Ceramic wares for laboratory, chemical or other technical uses, of porcelain or china | 37291 (*) |
| 23.44.12 | Ceramic wares for laboratory, chemical or other technical uses, other than of porcelain or china | 37291 (*)
  46932 |
| 23.44.9 | Sub-contracted operations as part of manufacturing of other technical ceramic products | |
| 23.44.99 | Sub-contracted operations as part of manufacturing of other technical ceramic products | 88180 (*) |
| 23.49 | Other ceramic products | |
| 23.49.1 | Other ceramic products | |
| 23.49.11 | Ceramic articles for use in agriculture and for the conveyance or packing of goods | 37291 (*) |
| 23.49.12 | Other non-structural ceramic articles n.e.c. | 37299 |
| 23.49.9 | Sub-contracted operations as part of manufacturing of other ceramic products | |
| 23.49.99 | Sub-contracted operations as part of manufacturing of other ceramic products | 88180 (*) |
| 23.5 | Cement, lime and plaster | |
| 23.51 | Cement | |
| 23.51.1 | Cement | |
| 23.51.11 | Cement clinkers | 37430 |
| 23.51.12 | Portland cement, aluminous cement, slag cement and similar hydraulic cements | 37440 |
| 23.51.9 | Sub-contracted operations as part of manufacturing of cement | |
| 23.51.99 | Sub-contracted operations as part of manufacturing of cement | 88180 (*) |
| 23.52 | Lime and plaster | |
| 23.52.1 | Quicklime, slaked lime and hydraulic lime | |
| 23.52.10 | Quicklime, slaked lime and hydraulic lime | 37420 |
| 23.52.2 | Plaster | |
| 23.52.20 | Plaster | 37410 |
| 23.52.3 | Calcined or agglomerated dolomite | |
| 23.52.30 | Calcined or agglomerated dolomite | 37450 |
| 23.52.9 | Sub-contracted operations as part of manufacturing of lime and plaster | |
| 23.52.99 | Sub-contracted operations as part of manufacturing of lime and plaster | 88180 (*) |
| 23.6 | Articles of concrete, cement and plaster | |
| 23.61 | Concrete products for construction purposes | |
| 23.61.1 | Concrete products for construction | |
| 23.61.11 | Tiles, flagstones, bricks and similar articles, of cement, concrete or artificial stone | 37540 |
| 23.61.12 | Prefabricated structural components for building or civil engineering, of cement, concrete or artificial stone | 37550 |
| 23.61.2 | Prefabricated buildings of concrete | |
| 23.61.20 | Prefabricated buildings of concrete | 38704 |
| 23.61.9 | Sub-contracted operations as part of manufacturing of concrete products for construction purposes | |
| 23.61.99 | Sub-contracted operations as part of manufacturing of concrete products for construction purposes | 88180 (*) |
| 23.62 | Plaster products for construction purposes | |
| 23.62.1 | Plaster products for construction purposes | |
| 23.62.10 | Plaster products for construction purposes | 37530 (*) |
| 23.62.9 | Sub-contracted operations as part of manufacturing of plaster products for construction purposes | |
| 23.62.99 | Sub-contracted operations as part of manufacturing of plaster products for construction purposes | 88180 (*) |
| 23.63 | Ready-mixed concrete | |
| 23.63.1 | Ready-mixed concrete | |
| 23.63.10 | Ready-mixed concrete | 37510 (*) |
| 23.63.9 | Sub-contracted operations as part of manufacturing of ready-mixed concrete | |
| 23.63.99 | Sub-contracted operations as part of manufacturing of ready-mixed concrete | 88180 (*) |
| 23.64 | Mortars | |
| 23.64.1 | Mortars | |
| 23.64.10 | Mortars | 37510 (*) |
| 23.64.9 | Sub-contracted operations as part of manufacturing of mortars | |
| 23.64.99 | Sub-contracted operations as part of manufacturing of mortars | 88180 (*) |
| 23.65 | Fibre cement | |
| 23.65.1 | Articles of fibre cement | |
| 23.65.11 | Boards, blocks and similar articles of vegetable fibre, straw or wood waste, agglomerated with mineral binders | 37520 |
| 23.65.12 | Articles of asbestos-cement, cellulose fibre-cement or the like | 37570 |
| 23.65.9 | Sub-contracted operations as part of manufacturing of articles of fibre cement | |
| 23.65.99 | Sub-contracted operations as part of manufacturing of articles of fibre cement | 88180 (*) |
| 23.69 | Other articles of concrete, plaster and cement | |
| 23.69.1 | Other articles of concrete, plaster and cement | |
| 23.69.11 | Other articles of plaster or compositions based on plaster n.e.c. | 37530 (*) |
| 23.69.19 | Articles of cement, concrete or artificial stone n.e.c. | 37560 |
| 23.69.9 | Sub-contracted operations as part of manufacturing of other articles of concrete, plaster and cement | |
| 23.69.99 | Sub-contracted operations as part of manufacturing of other articles of concrete, plaster and cement | 88180 (*) |
| 23.7 | Cut, shaped and finished stone | |
| 23.70 | Cut, shaped and finished stone | |
| 23.70.1 | Cut, shaped and finished stone | |
| 23.70.11 | Marble, travertine, alabaster, worked, and articles thereof (except setts, curbstones, flagstones, tiles, cubes and similar articles); artificially coloured granules, chippings and powder of marble, travertine and alabaster | 37610 |
| 23.70.12 | Other worked ornamental or building stone and articles thereof; other artificially coloured granules and powder of natural stone; articles of agglomerated slate | 37690 |
| 23.70.9 | Sub-contracted operations as part of manufacturing of cut, shaped and finished stone | |
| 23.70.99 | Sub-contracted operations as part of manufacturing of cut, shaped and finished stone | 88180 (*) |
| 23.9 | Other non-metallic mineral products | |
| 23.91 | Abrasive products | |
| 23.91.1 | Abrasive products | |
| 23.91.11 | Millstones, grindstones, grinding wheels and the like, without frameworks, for working stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics | 37910 (*) |
| 23.91.12 | Abrasive powder or grain, on a base of textile fabric, paper or paperboard | 37910 (*) |
| 23.91.9 | Sub-contracted operations as part of manufacturing of abrasive products | |
| 23.91.99 | Sub-contracted operations as part of manufacturing of abrasive products | 88180 (*) |
| 23.99 | Other non-metallic mineral products n.e.c. | |
| 23.99.1 | Other non-metallic mineral products n.e.c. | |
| 23.99.11 | Fabricated asbestos fibres; mixtures with a basis of asbestos and magnesium carbonate; articles of such mixtures, or of asbestos; friction material for brakes, clutches and the like, not mounted | 37920 |
| 23.99.12 | Articles of asphalt or of similar material | 37930 |
| 23.99.13 | Bituminous mixtures based on natural and artificial stone materials and bitumen, natural asphalt or related substances as a binder | 37940 |
| 23.99.14 | Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of semi-manufactures | 37950 |
| 23.99.15 | Artificial corundum | 37960 |
| 23.99.19 | Non-metallic mineral products n.e.c. | 37990 |
| 23.99.9 | Sub-contracted operations as part of manufacturing of other non-metallic mineral products n.e.c. | |
| 23.99.99 | Sub-contracted operations as part of manufacturing of other non-metallic mineral products n.e.c. | 88180 (*) |
| 24 | Basic metals | |
| 24.1 | Basic iron and steel and ferro-alloys | |
| 24.10 | Basic iron and steel and ferro-alloys | |
| 24.10.1 | Primary materials of iron and steel | |
| 24.10.11 | Pig iron and spiegeleisen in pigs, blocks or other primary forms | 41111 |
| 24.10.12 | Ferro-alloys | 41112
  41113
  41114
  41115 |
| 24.10.13 | Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99,94 %, in lumps, pellets or similar forms | 41116 |
| 24.10.14 | Granules and powders, of pig iron and spiegeleisen, or steel | 39350
  41117 |
| 24.10.2 | Crude steel | |
| 24.10.21 | Non alloy steel in ingots or other primary forms and semi-finished products of non alloy steel | 41121 |
| 24.10.22 | Stainless steel in ingots or other primary forms and semi-finished products of stainless steel | 41122 (*) |
| 24.10.23 | Other alloy steel in ingots or other primary forms and semi-finished products of other alloy steel | 41122 (*) |
| 24.10.3 | Flat rolled products of steel, not further worked than hot rolled | |
| 24.10.31 | Flat rolled products of non alloy steel, not further worked than hot rolled, of a width of ≥ 600 mm | 41211 |
| 24.10.32 | Flat rolled products of non alloy steel, not further worked than hot rolled, of a width of < 600 mm | 41212 |
| 24.10.33 | Flat rolled products of stainless steel, not further worked than hot rolled, of a width ≥ 600 mm | 41213 (*) |
| 24.10.34 | Flat rolled products of stainless steel, not further worked than hot rolled, of a width of < 600 mm | 41214 (*) |
| 24.10.35 | Flat rolled products of other alloy steel, not further worked than hot rolled, of a width of ≥ 600 mm | 41213 (*)
  41223 (*) |
| 24.10.36 | Flat rolled products of other alloy steel, not further worked than hot rolled, of a width of < 600 mm (except products of silicon-electrical steel) | 41214 (*) |
| 24.10.4 | Flat rolled products of steel, not further worked than cold rolled, of a width of ≥ 600 mm | |
| 24.10.41 | Flat rolled products of non alloy steel, not further worked than cold rolled, of a width of ≥ 600 mm | 41221 |
| 24.10.42 | Flat rolled products of stainless steel, not further worked than cold rolled, of a width of ≥ 600 mm | 41223 (*) |
| 24.10.43 | Flat rolled products of other-alloy steel, not further worked than cold rolled, of a width of ≥ 600 mm | 41223 (*) |
| 24.10.5 | Flat rolled products of steel, clad, plated or coated and flat rolled products of high speed steel and of silicon-electrical steel | |
| 24.10.51 | Flat rolled products of non alloy steel, of a width of ≥ 600 mm, clad, plated or coated | 41231 (*) |
| 24.10.52 | Flat rolled products of other alloy steel, of a width of ≥ 600 mm, clad, plated or coated | 41232 |
| 24.10.53 | Flat rolled products of silicon-electrical steel, of a width of ≥ 600 mm | 41233 (*) |
| 24.10.54 | Flat rolled products of silicon-electrical steel, of a width of < 600 mm | 41233 (*) |
| 24.10.55 | Flat rolled products of high speed steel, of a width of < 600 mm | 41234 |
| 24.10.6 | Hot processed bars and rods of steel | |
| 24.10.61 | Bars and rods, hot rolled, in irregularly wound coils, of non alloy steel | 41241 |
| 24.10.62 | Other bars and rods of steel, not further worked than forged, hot rolled, hot-drawn or extruded, but including those twisted after rolling | 41242 |
| 24.10.63 | Bars and rods, hot rolled, in irregularly wound coils, of stainless steel | 41243 (*) |
| 24.10.64 | Other bars and rods of stainless steel, not further worked than forged, hot rolled, hot-drawn or extruded, but including those twisted after rolling | 41244 (*)
  41273 (*) |
| 24.10.65 | Bars and rods, hot rolled, in irregularly wound coils, of other alloy steel | 41243 (*) |
| 24.10.66 | Other bars and rods of other alloy steel, not further worked than forged, hot rolled, hot-drawn or extruded, but including those twisted after rolling | 41244 (*)
  41271 (*)
  41272 (*)
  41273 (*) |
| 24.10.67 | Hollow drill bars and rods | 41275 |
| 24.10.7 | Hot processed open sections of steel, sheet piling of steel and railway or tramway track construction material, of steel | |
| 24.10.71 | Open sections, not further worked than hot rolled, hot-drawn or extruded, of non alloy steel | 41251 |
| 24.10.72 | Open sections, not further worked than hot rolled, hot-drawn or extruded, of stainless steel | 41274 (*) |
| 24.10.73 | Open sections, not further worked than hot rolled, hot-drawn or extruded, of other alloy steel | 41274 (*) |
| 24.10.74 | Sheet piling, of steel and welded open sections of steel | 41252 |
| 24.10.75 | Railway or tramway track construction material of steel | 41253 |
| 24.10.9 | Sub-contracted operations as part of manufacturing of basic iron and steel and of ferro-alloys | |
| 24.10.99 | Sub-contracted operations as part of manufacturing of basic iron and steel and of ferro-alloys | 88213 (*) |
| 24.2 | Tubes, pipes, hollow profiles and related fittings, of steel | |
| 24.20 | Tubes, pipes, hollow profiles and related fittings, of steel | |
| 24.20.1 | Tubes, pipes and hollow profiles, seamless, of steel | |
| 24.20.11 | Line pipe of a kind used for oil or gas pipelines, seamless, of steel | 41281 |
| 24.20.12 | Casing, tubing and drill pipe, of a kind used in the drilling for oil or gas, seamless, of steel | 41282 |
| 24.20.13 | Other tubes and pipes, of circular cross section, of steel | 41283 |
| 24.20.14 | Tubes and pipes, of non-circular cross-section and hollow profiles, of steel | 41284 |
| 24.20.2 | Tubes and pipes, welded, of circular cross-section, of an external diameter of > 406,4 mm, of steel | |
| 24.20.21 | Line pipe of a kind used for oil or gas pipelines, welded, of an external diameter of > 406,4 mm, of steel | 41285 (*) |
| 24.20.22 | Casing and tubing of a kind used in drilling for oil or gas, welded, of an external diameter of > 406,4 mm, of steel | 41286 (*) |
| 24.20.23 | Other tubes and pipes, of circular cross section, welded, of an external diameter of > 406,4 mm, of steel | 41287 (*) |
| 24.20.24 | Other tubes and pipes, of circular cross section, such as open seam, riveted or similarly closed, of an external diameter of > 406.4 mm, of steel | 41289 (*) |
| 24.20.3 | Tubes and pipes, of an external diameter of ≤ 406.4 mm, welded, of steel | |
| 24.20.31 | Line pipe of a kind used for oil or gas pipelines, welded, of an external diameter of ≤ 406,4 mm, of steel | 41285 (*) |
| 24.20.32 | Casing and tubing, of a kind used in drilling for oil or gas, welded, of an external diameter of ≤ 406,4 mm, of steel | 41286 (*) |
| 24.20.33 | Other tubes and pipes, of circular cross section, welded, of an external diameter of ≤ 406,4 mm, of steel | 41287 (*) |
| 24.20.34 | Tubes and pipes, of non-circular cross-section, welded, of an external diameter of ≤ 406,4 mm, of steel | 41288 |
| 24.20.35 | Other tubes and pipes, such as open seam, riveted or similarly closed, of an external diameter of ≤ 406,4 mm, of steel | 41289 (*) |
| 24.20.4 | Tube or pipe fittings of steel, not cast | |
| 24.20.40 | Tube or pipe fittings of steel, not cast | 41293 |
| 24.20.9 | Sub-contracted operations as part of manufacturing of tubes, pipes, hollow profiles and related fittings, of steel | |
| 24.20.99 | Sub-contracted operations as part of manufacturing of tubes, pipes, hollow profiles and related fittings, of steel | 88213 (*) |
| 24.3 | Other products of the first processing of steel | |
| 24.31 | Cold drawn bars | |
| 24.31.1 | Cold drawn bars and solid profiles of non alloy steel | |
| 24.31.10 | Cold drawn bars and solid profiles of non alloy steel | 41261 |
| 24.31.2 | Cold drawn bars and solid profiles of alloy steel, other than stainless steel | |
| 24.31.20 | Cold drawn bars and solid profiles of alloy steel, other than stainless steel | 41264 (*)
  41271 (*)
  41272 (*)
  41274 (*) |
| 24.31.3 | Cold drawn bars and solid profiles of stainless steel | |
| 24.31.30 | Cold drawn bars and solid profiles of stainless steel | 41244 (*)
  41264 (*) |
| 24.31.9 | Sub-contracted operations as part of manufacturing of cold drawn bars | |
| 24.31.99 | Sub-contracted operations as part of manufacturing of cold drawn bars | 88213 (*) |
| 24.32 | Cold rolled narrow strip | |
| 24.32.1 | Flat cold rolled steel products, uncoated, of a width of < 600 mm | |
| 24.32.10 | Flat cold rolled steel products, uncoated, of a width of < 600 mm | 41222
  41224 |
| 24.32.2 | Flat cold rolled steel products, clad, plated or coated, of a width of < 600 mm | |
| 24.32.20 | Flat cold rolled steel products, clad, plated or coated, of a width of < 600 mm | 41231 (*) |
| 24.32.9 | Sub-contracted operations as part of manufacturing of cold rolled narrow strip | |
| 24.32.99 | Sub-contracted operations as part of manufacturing of cold rolled narrow strip | 88213 (*) |
| 24.33 | Cold formed or folded products | |
| 24.33.1 | Open sections cold formed or folded | |
| 24.33.11 | Open sections cold formed or folded of non alloy steel | 41262 (*) |
| 24.33.12 | Open sections cold formed or folded of stainless steel | 41274 (*) |
| 24.33.2 | Ribbed sheets of non alloy steel | |
| 24.33.20 | Ribbed sheets of non alloy steel | 41262 (*) |
| 24.33.3 | Sandwich panels of coated steel sheet | |
| 24.33.30 | Sandwich panels of coated steel sheet | 42190 (*) |
| 24.33.9 | Sub-contracted operations as part of manufacturing of cold formed or folded products | |
| 24.33.99 | Sub-contracted operations as part of manufacturing of cold formed or folded products | 88213 (*) |
| 24.34 | Cold drawn wire | |
| 24.34.1 | Cold drawn wire | |
| 24.34.11 | Cold drawn wire of non alloy steel | 41263 |
| 24.34.12 | Cold drawn wire of stainless steel | 41265 (*) |
| 24.34.13 | Cold drawn wire of other alloy steel | 41265 (*) |
| 24.34.9 | Sub-contracted operations as part of manufacturing of cold drawn wire | |
| 24.34.99 | Sub-contracted operations as part of manufacturing of cold drawn wire | 88213 (*) |
| 24.4 | Basic precious and other non-ferrous metals | |
| 24.41 | Precious metals | |
| 24.41.1 | Silver, unwrought or in semi-manufactured forms, or in powder form | |
| 24.41.10 | Silver, unwrought or in semi-manufactured forms, or in powder form | 41310 |
| 24.41.2 | Gold, unwrought or in semi-manufactured forms, or in powder form | |
| 24.41.20 | Gold, unwrought or in semi-manufactured forms, or in powder form | 41320 |
| 24.41.3 | Platinum, unwrought or in semi-manufactured forms, or in powder form | |
| 24.41.30 | Platinum, unwrought or in semi-manufactured forms, or in powder form | 41330 |
| 24.41.4 | Base metals or silver, clad with gold, not further worked than semi-manufactured | |
| 24.41.40 | Base metals or silver, clad with gold, not further worked than semi-manufactured | 41340 |
| 24.41.5 | Base metals clad with silver and base metals, silver or gold clad with platinum, not further worked than semi-manufactured | |
| 24.41.50 | Base metals clad with silver and base metals, silver or gold clad with platinum, not further worked than semi-manufactured | 41350 |
| 24.41.9 | Sub-contracted operations as part of manufacturing of precious metals | |
| 24.41.99 | Sub-contracted operations as part of manufacturing of precious metals | 88213 (*) |
| 24.42 | Aluminium | |
| 24.42.1 | Aluminium, unwrought; aluminium oxide | |
| 24.42.11 | Aluminium, unwrought | 41431 |
| 24.42.12 | Aluminium oxide, excluding artificial corundum | 41432 |
| 24.42.2 | Semi-finished products of aluminium or aluminium alloys | |
| 24.42.21 | Aluminium powders and flakes | 41531 |
| 24.42.22 | Aluminium bars, rods and profiles | 41532 |
| 24.42.23 | Aluminium wire | 41533 |
| 24.42.24 | Aluminium plates, sheets and strip, of a thickness > 0,2 mm | 41534 |
| 24.42.25 | Aluminium foil, of a thickness ≤ 0,2 mm | 41535 |
| 24.42.26 | Aluminium tubes, pipes and tube or pipe fittings | 41536 |
| 24.42.9 | Sub-contracted operations as part of manufacturing of aluminium | |
| 24.42.99 | Sub-contracted operations as part of manufacturing of aluminium | 88213 (*) |
| 24.43 | Lead, zinc and tin | |
| 24.43.1 | Lead, zinc and tin, unwrought | |
| 24.43.11 | Lead, unwrought | 41441 |
| 24.43.12 | Zinc, unwrought | 41442 |
| 24.43.13 | Tin, unwrought | 41443 |
| 24.43.2 | Semi-finished products of lead, zinc and tin or their alloys | |
| 24.43.21 | Lead plates, sheets, strip and foil; lead powders and flakes | 41542 |
| 24.43.22 | Zinc dust, powders and flakes | 41544 |
| 24.43.23 | Zinc bars, rods, profiles and wire; zinc plates, sheets, strip and foil | 41545 |
| 24.43.24 | Tin bars, rods, profiles and wire | 41547 |
| 24.43.9 | Sub-contracted operations as part of manufacturing of lead, zinc and tin | |
| 24.43.99 | Sub-contracted operations as part of manufacturing of lead, zinc and tin | 88213 (*) |
| 24.44 | Copper | |
| 24.44.1 | Copper, unwrought; copper mattes; cement copper | |
| 24.44.11 | Copper mattes; cement copper | 41411 |
| 24.44.12 | Copper, unrefined; copper anodes for electrolytic refining | 41412 |
| 24.44.13 | Refined copper and copper alloys, unwrought; master alloys of copper | 41413 |
| 24.44.2 | Semi-finished products of copper or copper alloys | |
| 24.44.21 | Copper powders and flakes | 41511 |
| 24.44.22 | Copper bars, rods and profiles | 41512 |
| 24.44.23 | Copper wire | 41513 |
| 24.44.24 | Copper plates, sheets and strip, of a thickness > 0,15 mm | 41514 |
| 24.44.25 | Copper foil, of a thickness ≤ 0,15 mm | 41515 |
| 24.44.26 | Copper tubes, pipes and tube or pipe fittings | 41516 |
| 24.44.9 | Sub-contracted operations as part of manufacturing of copper | |
| 24.44.99 | Sub-contracted operations as part of manufacturing of copper | 88213 (*) |
| 24.45 | Other non-ferrous metal | |
| 24.45.1 | Nickel, unwrought; intermediate products of nickel metallurgy | |
| 24.45.11 | Nickel, unwrought | 41422 |
| 24.45.12 | Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy | 41421 |
| 24.45.2 | Semi-finished products of nickel or nickel alloys | |
| 24.45.21 | Nickel powders and flakes | 41521 |
| 24.45.22 | Nickel bars, rods, profiles and wire | 41522 |
| 24.45.23 | Nickel plates, sheets, strip and foil | 41523 |
| 24.45.24 | Nickel tubes, pipes and tube or pipe fittings | 41524 |
| 24.45.3 | Other non-ferrous metals and articles thereof; cermets; ash and residues, containing metals or metallic compounds | |
| 24.45.30 | Other non-ferrous metals and articles thereof: cermets; ash and residues, containing metals or metallic compounds | 41601
  41602
  41603
  41604 |
| 24.45.9 | Sub-contracted operations as part of manufacturing of other non-ferrous metal | |
| 24.45.99 | Sub-contracted operations as part of manufacturing of other non-ferrous metal | 88213 (*) |
| 24.46 | Processed nuclear fuel | |
| 24.46.1 | Natural uranium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing natural uranium or natural uranium compounds | |
| 24.46.10 | Natural uranium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing natural uranium or natural uranium compounds | 33610 |
| 24.46.9 | Sub-contracted operations as part of manufacturing of processed nuclear fuel | |
| 24.46.99 | Sub-contracted operations as part of manufacturing of processed nuclear fuel | 88152 (*) |
| 24.5 | Casting services of metals | |
| 24.51 | Casting services of iron | |
| 24.51.1 | Casting services of cast iron | |
| 24.51.11 | Casting services of malleable cast iron | 89310 (*) |
| 24.51.12 | Casting services of spheroidal cast iron | 89310 (*) |
| 24.51.13 | Casting services of grey cast iron | 89310 (*) |
| 24.51.2 | Tubes, pipes and hollow profiles of cast iron | |
| 24.51.20 | Tubes, pipes and hollow profiles of cast iron | 41291 (*) |
| 24.51.3 | Tube or pipe fittings, of cast iron | |
| 24.51.30 | Tube or pipe fittings, of cast iron | 41292 (*) |
| 24.51.9 | Sub-contracted operations as part of manufacturing of casting of iron | |
| 24.51.99 | Sub-contracted operations as part of manufacturing of casting of iron | 89310 (*) |
| 24.52 | Casting services of steel | |
| 24.52.1 | Casting services of steel | |
| 24.52.10 | Casting services of steel | 89310 (*) |
| 24.52.2 | Tubes and pipes of centrifugally cast-steel | |
| 24.52.20 | Tubes and pipes of centrifugally cast-steel | 41291 (*) |
| 24.52.3 | Tube or pipe fittings, of cast-steel | |
| 24.52.30 | Tube or pipe fittings, of cast-steel | 41292 (*) |
| 24.53 | Casting services of light metals | |
| 24.53.1 | Casting services of light metals | |
| 24.53.10 | Casting services of light metals | 89310 (*) |
| 24.54 | Casting services of other non-ferrous metals | |
| 24.54.1 | Casting services of other non-ferrous metals | |
| 24.54.10 | Casting services of other non-ferrous metals | 89310 (*) |
| 25 | Fabricated metal products, except machinery and equipment | |
| 25.1 | Structural metal products | |
| 25.11 | Metal structures and parts of structures | |
| 25.11.1 | Prefabricated buildings of metal | |
| 25.11.10 | Prefabricated buildings of metal | 38702 |
| 25.11.2 | Structural metal products and parts thereof | |
| 25.11.21 | Bridges and bridge-sections of iron or steel | 42110 (*) |
| 25.11.22 | Towers and lattice masts of iron or steel | 42110 (*) |
| 25.11.23 | Other structures and parts of structures, plates, rods, angles, shapes and the like, of iron, steel or aluminium | 42190 (*) |
| 25.11.9 | Sub-contracted operations as part of manufacturing of metal structures and parts of structures | |
| 25.11.99 | Sub-contracted operations as part of manufacturing of metal structures and parts of structures | 88219 (*) |
| 25.12 | Doors and windows of metal | |
| 25.12.1 | Doors, windows and their frames and thresholds for doors, of metal | |
| 25.12.10 | Doors, windows and their frames and thresholds for doors, of metal | 42120 |
| 25.12.9 | Sub-contracted operations as part of manufacturing of doors and windows of metal | |
| 25.12.99 | Sub-contracted operations as part of manufacturing of doors and windows of metal | 88219 (*) |
| 25.2 | Tanks, reservoirs and containers of metal | |
| 25.21 | Central heating radiators and boilers | |
| 25.21.1 | Central heating radiators and boilers | |
| 25.21.11 | Central heating radiators, not electrically heated, of iron or steel | 44823 |
| 25.21.12 | Central heating boilers, for producing hot water or low pressure steam | 44825 |
| 25.21.13 | Parts for central heating boilers | 44833 |
| 25.21.9 | Sub-contracted operations as part of manufacturing of central heating radiators and boilers | |
| 25.21.99 | Sub-contracted operations as part of manufacturing of central heating radiators and boilers | 88219 (*) |
| 25.29 | Other tanks, reservoirs and containers of metal | |
| 25.29.1 | Other tanks, reservoirs and containers of metal | |
| 25.29.11 | Reservoirs, tanks, vats and similar containers (other than for compressed or liquefied gas), of iron, steel or aluminium, of a capacity > 300 litres, not fitted with mechanical or thermal equipment) | 42210 |
| 25.29.12 | Containers for compressed or liquefied gas, of metal | 42220 |
| 25.29.9 | Sub-contracted operations as part of manufacturing of tanks, reservoirs and containers of metal | |
| 25.29.99 | Sub-contracted operations as part of manufacturing of tanks, reservoirs and containers of metal | 88219 (*) |
| 25.3 | Steam generators, except central heating hot water boilers | |
| 25.30 | Steam generators, except central heating hot water boilers | |
| 25.30.1 | Steam generators and parts thereof | |
| 25.30.11 | Steam or other vapour generating boilers; super-heated water boilers | 42320 |
| 25.30.12 | Auxiliary plant for use with boilers; condensers for steam or other vapour power units | 42330 |
| 25.30.13 | Parts of steam generators | 42342 |
| 25.30.2 | Nuclear reactors and parts thereof | |
| 25.30.21 | Nuclear reactors, except isotope separators | 42310 |
| 25.30.22 | Parts of nuclear reactors, except isotope separators | 42341 |
| 25.30.9 | Sub-contracted operations as part of manufacturing of steam generators, except central heating boilers | |
| 25.30.99 | Sub-contracted operations as part of manufacturing of steam generators, except central heating boilers | 88219 (*) |
| 25.4 | Weapons and ammunition | |
| 25.40 | Weapons and ammunition | |
| 25.40.1 | Weapons and ammunition and parts thereof | |
| 25.40.11 | Military weapons, other than revolvers, pistols and the like | 44720 |
| 25.40.12 | Revolvers, pistols, non-military firearms and similar devices | 44730 |
| 25.40.13 | Bombs, missiles and similar munitions of war; cartridges, other ammunition and projectiles and parts thereof | 44740 |
| 25.40.14 | Parts of military weapons and other arms | 44760 |
| 25.40.9 | Sub-contracted operations as part of manufacturing of weapons and ammunition | |
| 25.40.99 | Sub-contracted operations as part of manufacturing of weapons and ammunition | 88214 |
| 25.5 | Forging, pressing, stamping and roll-forming services of metal; powder metallurgy | |
| 25.50 | Forging, pressing, stamping and roll-forming services of metal; powder metallurgy | |
| 25.50.1 | Forging, pressing, stamping and roll forming services of metal | |
| 25.50.11 | Forging services of metal | 89320 (*) |
| 25.50.12 | Stamping services of metal | 89320 (*) |
| 25.50.13 | Other forming services of metal | 89320 (*) |
| 25.50.2 | Powder metallurgy | |
| 25.50.20 | Powder metallurgy | 89320 (*) |
| 25.6 | Treatment and coating services of metals; machining | |
| 25.61 | Treatment and coating services of metals | |
| 25.61.1 | Coating services of metal | |
| 25.61.11 | Metallic coating services of metal | 88211 (*) |
| 25.61.12 | Non-metallic coating services of metal | 88211 (*) |
| 25.61.2 | Other treatment services of metal | |
| 25.61.21 | Heat treatment services of metal, other than metallic coating | 88211 (*) |
| 25.61.22 | Other surface treatment services of metal | 88211 (*) |
| 25.62 | Machining services | |
| 25.62.1 | Turning services of metal parts | |
| 25.62.10 | Turning services of metal parts | 88212 |
| 25.62.2 | Other machining services | |
| 25.62.20 | Other machining services | 88213 (*) |
| 25.7 | Cutlery, tools and general hardware | |
| 25.71 | Cutlery | |
| 25.71.1 | Cutlery | |
| 25.71.11 | Knives (except for machines) and scissors and blades thereof | 42913 |
| 25.71.12 | Razors and razor blades, including razor blade blanks in strips | 42914 |
| 25.71.13 | Other articles of cutlery; manicure or pedicure sets and instruments | 42915 |
| 25.71.14 | Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware | 42916 |
| 25.71.15 | Swords, cutlasses, bayonets, lances and similar arms and parts thereof | 44750 |
| 25.71.9 | Sub-contracted operations as part of manufacturing of cutlery | |
| 25.71.99 | Sub-contracted operations as part of manufacturing of cutlery | 88219 (*) |
| 25.72 | Locks and hinges | |
| 25.72.1 | Locks and hinges | |
| 25.72.11 | Padlocks, locks used for motor vehicles and for furniture, of base metal | 42992 (*) |
| 25.72.12 | Other locks, of base metal | 42992 (*) |
| 25.72.13 | Clasps and frames with clasps, incorporating locks; parts | 42992 (*) |
| 25.72.14 | Hinges, mountings, fittings and similar articles, suitable for motor vehicles, doors, windows, furniture and the like, of base metal | 42992 (*) |
| 25.72.9 | Sub-contracted operations as part of manufacturing of locks and hinges | |
| 25.72.99 | Sub-contracted operations as part of manufacturing of locks and hinges | 88219 (*) |
| 25.73 | Tools | |
| 25.73.1 | Hand tools of a kind used in agriculture, horticulture or forestry | |
| 25.73.10 | Hand tools of a kind used in agriculture, horticulture or forestry | 42921 (*) |
| 25.73.2 | Hand saws; blades for saws of all kinds | |
| 25.73.20 | Hand saws; blades for saws of all kinds | 42921 (*) |
| 25.73.3 | Other hand tools | |
| 25.73.30 | Other hand tools | 42921 (*) |
| 25.73.4 | Interchangeable tools for hand tools, whether or not power-operated, or for machine tools | |
| 25.73.40 | Interchangeable tools for hand tools, whether or not power-operated, or for machine tools | 42922 (*) |
| 25.73.5 | Moulds; moulding boxes for metal foundry; mould bases; moulding patterns | |
| 25.73.50 | Moulds; moulding boxes for metal foundry; mould bases; moulding patterns | 44916 |
| 25.73.6 | Other tools | |
| 25.73.60 | Other tools | 42922 (*) |
| 25.73.9 | Sub-contracted operations as part of manufacturing of tools | |
| 25.73.99 | Sub-contracted operations as part of manufacturing of tools | 88219 (*) |
| 25.9 | Other fabricated metal products | |
| 25.91 | Steel drums and similar containers | |
| 25.91.1 | Steel drums and similar containers | |
| 25.91.11 | Tanks, casks, drums, cans, boxes and similar containers, for any material (excluding gas), of iron or steel, of a capacity ≥ 50 l but ≤ 300 l, not fitted with mechanical or thermal equipment | 42931 (*) |
| 25.91.12 | Tanks, casks, drums, cans (except those to be closed by soldering or crimping), boxes and similar containers, for any material (excluding gas), of iron or steel, of a capacity < 50 l, not fitted with mechanical or thermal equipment | 42931 (*) |
| 25.91.9 | Sub-contracted operations as part of manufacturing of steel drums and similar containers | |
| 25.91.99 | Sub-contracted operations as part of manufacturing of steel drums and similar containers | 89200 |
| 25.92 | Light metal packaging | |
| 25.92.1 | Light metal packaging | |
| 25.92.11 | Cans, of iron or steel, to be closed by soldering or crimping, of a capacity < 50 l | 42931 (*) |
| 25.92.12 | Aluminium casks, drums, cans, boxes and similar containers, for any material (excluding gas), of a capacity ≤ 300 l | 42931 (*) |
| 25.92.13 | Crown corks and stoppers, caps and lids, of base metal | 42932 |
| 25.92.9 | Sub-contracted operations as part of manufacturing of light metal packaging | |
| 25.92.99 | Sub-contracted operations as part of manufacturing of light metal packaging | 88219 (*) |
| 25.93 | Wire products, chain and springs | |
| 25.93.1 | Wire products, chain and springs | |
| 25.93.11 | Stranded wire, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated | 42941 |
| 25.93.12 | Barbed wire, of iron or steel; stranded wire, cables, plaited bands and the like, of copper or aluminium, not electrically insulated | 42942
  42946 |
| 25.93.13 | Cloth, grills, netting and fencing, of iron, steel or copper wire; expanded metal, of iron, steel or copper | 42943 |
| 25.93.14 | Nails, tacks, drawing pins, staples and similar articles | 42944 (*) |
| 25.93.15 | Wire, rods, tubes, plates, electrodes, coated or cored with flux material | 42950 |
| 25.93.16 | Springs and leaves for springs, of iron or steel; copper springs | 42945 |
| 25.93.17 | Chain (except articulated link chain) and parts thereof | 42991 |
| 25.93.18 | Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles for use in the hand, of iron or steel; safety pins and other pins of iron or steel n.e.c. | 42997 (*) |
| 25.93.9 | Sub-contracted operations as part of manufacturing of wire products, chain and springs | |
| 25.93.99 | Sub-contracted operations as part of manufacturing of wire products, chain and springs | 88219 (*) |
| 25.94 | Fasteners and screw machine products | |
| 25.94.1 | Fasteners and screw machine products | |
| 25.94.11 | Threaded fasteners, of iron or steel, n.e.c. | 42944 (*) |
| 25.94.12 | Non-threaded fasteners, of iron or steel, n.e.c. | 42944 (*) |
| 25.94.13 | Non-threaded and threaded fasteners, of copper | 42944 (*) |
| 25.94.9 | Sub-contracted operations as part of manufacturing of fasteners and screw machine products | |
| 25.94.99 | Sub-contracted operations as part of manufacturing of fasteners and screw machine products | 88219 (*) |
| 25.99 | Other fabricated metal products n.e.c. | |
| 25.99.1 | Metal articles for bathroom and kitchen | |
| 25.99.11 | Sinks, wash-basins, baths and other sanitary ware, and parts thereof, of iron, steel, copper or aluminium | 42911 |
| 25.99.12 | Table, kitchen or household articles and parts thereof, of iron, steel, copper or aluminium | 42912 |
| 25.99.2 | Other articles of base metal | |
| 25.99.21 | Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal | 42993 |
| 25.99.22 | Paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture | 42994 |
| 25.99.23 | Fittings for loose-leaf binders or files, letter clips and similar office articles, and staples in strips, of base metal | 42995 |
| 25.99.24 | Statuettes and other ornaments and photograph, picture or similar frames and mirrors, of base metal | 42996 |
| 25.99.25 | Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing, footwear, awnings, handbags, travel goods or other made-up articles; tubular or bifurcated rivets, of base metal; beads and spangles of base metal | 42997 (*) |
| 25.99.26 | Ships' or boats' propellers and blades thereof | 42998 |
| 25.99.29 | Other articles of base metal n.e.c. | 42999
  46931 |
| 25.99.9 | Sub-contracted operations as part of manufacturing of other fabricated metal products n.e.c. | |
| 25.99.99 | Sub-contracted operations as part of manufacturing of other fabricated metal products n.e.c. | 88219 (*) |
| 26 | Computer, electronic and optical products | |
| 26.1 | Electronic components and boards | |
| 26.11 | Electronic components | |
| 26.11.1 | Thermionic, cold cathode or photo-cathode valves and tubes, including cathode ray tubes | |
| 26.11.11 | Cathode-ray television picture tubes; television camera tubes; other cathode-ray tubes | 47140 (*) |
| 26.11.12 | Magnetrons, klystrons, microwave tubes and other valve tubes | 47140 (*) |
| 26.11.2 | Diodes and transistors | |
| 26.11.21 | Diodes; transistors; thyristors, diacs and triacs | 47150 (*) |
| 26.11.22 | Semiconductor devices; light-emitting diodes; mounted piezo-electric crystals; parts thereof | 47150 (*) |
| 26.11.3 | Electronic integrated circuits | |
| 26.11.30 | Electronic integrated circuits | 47160 |
| 26.11.4 | Parts of electronic valves and tubes and of other electronic components n.e.c. | |
| 26.11.40 | Parts of electronic valves and tubes and of other electronic components n.e.c. | 47173 |
| 26.11.9 | Services connected with manufacturing of electronic integrated circuits; sub-contracted operations as part of manufacturing of electronic components | |
| 26.11.91 | Services connected with manufacturing of electronic integrated circuits | 88233 (*) |
| 26.11.99 | Sub-contracted operations as part of manufacturing of electronic components | 88233 (*) |
| 26.12 | Loaded electronic boards | |
| 26.12.1 | Loaded printed circuits | |
| 26.12.10 | Loaded printed circuits | 47130 |
| 26.12.2 | Sound, video, network and similar cards for automatic data processing machines | |
| 26.12.20 | Sound, video, network and similar cards for automatic data processing machines | 45281
  45282 |
| 26.12.3 | Smart cards | |
| 26.12.30 | Smart cards | 47920 |
| 26.12.9 | Services connected with printing of circuits; sub-contracted operations as part of manufacturing of loaded electronic boards | |
| 26.12.91 | Services connected with printing of circuits | 88233 (*) |
| 26.12.99 | Sub-contracted operations as part of manufacturing of loaded electronic boards | 88233 (*) |
| 26.2 | Computers and peripheral equipment | |
| 26.20 | Computers and peripheral equipment | |
| 26.20.1 | Computing machinery and parts and accessories thereof | |
| 26.20.11 | Portable automatic data processing machines weighing ≤ 10 kg, such as laptop and notebook computers; personal digital assistants and similar computers | 45221
  45222 |
| 26.20.12 | Point-of-sale terminals, ATMs and similar machines capable of being connected to a data processing machine or network | 45142 |
| 26.20.13 | Digital automatic data processing machines, comprising in the same housing at least a central processing unit and an input and an output unit, whether or not combined | 45230 |
| 26.20.14 | Digital automatic data processing machines presented in the form of systems | 45240 |
| 26.20.15 | Other digital automatic data processing machines, whether or not containing in the same housing one or two of the following types of units: storage units, input units, output units | 45250 |
| 26.20.16 | Input or output units, whether or not containing storage units in the same housing | 45261
  45262
  45263
  45264
  45265
  45269 |
| 26.20.17 | Monitors and projectors, principally used in an automatic data processing system | 47315 |
| 26.20.18 | Units performing two or more of the following functions: printing, scanning, copying, faxing | 45266 |
| 26.20.2 | Storage units and other storage devices | |
| 26.20.21 | Storage units | 45271
  45272 |
| 26.20.22 | Solid-state non-volatile storage devices | 47550 |
| 26.20.3 | Other units of automatic data processing machines | |
| 26.20.30 | Other units of automatic data processing machines | 45289 |
| 26.20.4 | Parts and accessories of computing machines | |
| 26.20.40 | Parts and accessories of computing machines | 45290 |
| 26.20.9 | Computers and peripheral equipment manufacturing services; sub-contracted operations as part of manufacturing of computers and peripheral equipment | |
| 26.20.91 | Computers and peripheral equipment manufacturing services | 88231 (*) |
| 26.20.99 | Sub-contracted operations as part of manufacturing of computers and peripheral equipment | 88231 (*) |
| 26.3 | Communication equipment | |
| 26.30 | Communication equipment | |
| 26.30.1 | Radio or television transmission apparatus; television cameras | |
| 26.30.11 | Transmission apparatus incorporating reception apparatus | 47211 |
| 26.30.12 | Transmission apparatus not incorporating reception apparatus | 47212 |
| 26.30.13 | Television cameras | 47213 |
| 26.30.2 | Electrical apparatus for line telephony or line telegraphy; videophones | |
| 26.30.21 | Line telephone sets with cordless handsets | 47221 |
| 26.30.22 | Telephones for cellular networks or for other wireless networks | 47222 |
| 26.30.23 | Other telephone sets and apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network) | 47223 (*) |
| 26.30.3 | Parts of electrical telephonic or telegraphic apparatus | |
| 26.30.30 | Parts of electrical telephonic or telegraphic apparatus | 47401 |
| 26.30.4 | Aerials and aerial reflectors of all kind and parts thereof; parts of radio and television transmission apparatus and television cameras | |
| 26.30.40 | Aerials and aerial reflectors of all kind and parts thereof; parts of radio and television transmission apparatus and television cameras | 47403 (*) |
| 26.30.5 | Burglar or fire alarms and similar apparatus | |
| 26.30.50 | Burglar or fire alarms and similar apparatus | 46921 |
| 26.30.6 | Parts of burglar or fire alarms and similar apparatus | |
| 26.30.60 | Parts of burglar or fire alarms and similar apparatus | 46960 (*) |
| 26.30.9 | Sub-contracted operations as part of manufacturing of communication equipment | |
| 26.30.99 | Sub-contracted operations as part of manufacturing of communication equipment | 88234 (*) |
| 26.4 | Consumer electronics | |
| 26.40 | Consumer electronics | |
| 26.40.1 | Radio broadcast receivers | |
| 26.40.11 | Radio broadcast receivers (except for cars), capable of operating without an external source of power | 47311 |
| 26.40.12 | Radio broadcast receivers not capable of operating without an external source of power | 47312 |
| 26.40.2 | Television receivers, whether or not combined with radio-broadcast receivers or sound or video recording or reproduction apparatus | |
| 26.40.20 | Television receivers, whether or not combined with radio-broadcast receivers or sound or video recording or reproduction apparatus | 47313 |
| 26.40.3 | Apparatus for sound and video recording and reproducing | |
| 26.40.31 | Turntables, record-players, cassette-players and other sound-reproducing apparatus | 47321 (*) |
| 26.40.32 | Magnetic tape recorders and other sound recording apparatus | 47321 (*) |
| 26.40.33 | Video camera recorders and other video recording or reproducing apparatus | 47214
  47323 |
| 26.40.34 | Monitors and projectors, not incorporating television reception apparatus and not principally used in an automatic data processing system | 47314 |
| 26.40.4 | Microphones, loudspeakers, reception apparatus for radio-telephony or telegraphy | |
| 26.40.41 | Microphones and stands thereof | 47331 (*) |
| 26.40.42 | Loudspeakers; headphones, earphones and combined microphone/speaker sets | 47331 (*) |
| 26.40.43 | Audio-frequency electric amplifiers; electric sound amplifier sets | 47331 (*) |
| 26.40.44 | Reception apparatus for radio-telephony or radio-telegraphy n.e.c. | 47223 (*) |
| 26.40.5 | Parts of sound and video equipment | |
| 26.40.51 | Parts and accessories of sound and video equipment | 47402 |
| 26.40.52 | Parts of radio receivers and transmitters | 47403 (*) |
| 26.40.6 | Video game consoles (used with a television receiver or having a self-contained screen) and other games of skill or chance with an electronic display | |
| 26.40.60 | Video game consoles (used with a television receiver or having a self-contained screen) and other games of skill or chance with an electronic display | 38580 |
| 26.40.9 | Sub-contracted operations as part of manufacturing of consumer electronics | |
| 26.40.99 | Sub-contracted operations as part of manufacturing of consumer electronics | 88234 (*) |
| 26.5 | Measuring, testing and navigating equipment; watches and clocks | |
| 26.51 | Measuring, testing and navigating equipment | |
| 26.51.1 | Navigational, meteorological, geophysical and similar instruments and appliances | |
| 26.51.11 | Direction-finding compasses; other navigational instruments and appliances | 48211 |
| 26.51.12 | Rangefinders, theodolites and tachymetres (tachometers); other surveying, hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances | 48212 (*)
  48219 |
| 26.51.2 | Radar apparatus and radio navigational aid apparatus | |
| 26.51.20 | Radar apparatus and radio navigational aid apparatus | 48220 |
| 26.51.3 | Precision balances; instruments for drawing, calculating, measuring length and the like | |
| 26.51.31 | Balances of a sensitivity of 5 cg or better | 48231 |
| 26.51.32 | Drafting tables and machines and other drawing, marking-out or mathematical calculating instruments | 48232 |
| 26.51.33 | Instruments for measuring length, for use in the hand (including micrometers and callipers) n.e.c. | 48233 (*) |
| 26.51.4 | Instruments for measuring electrical quantities or ionising radiations | |
| 26.51.41 | Instruments and apparatus for measuring or detecting ionising radiations | 48241 |
| 26.51.42 | Cathode-ray oscilloscopes and cathode-ray oscillographs | 48242 |
| 26.51.43 | Instruments for measuring electrical quantities without a recording device | 48243 |
| 26.51.44 | Instruments and apparatus for telecommunications | 48244 |
| 26.51.45 | Instruments and apparatus for measuring or checking electrical quantities n.e.c. | 48249 |
| 26.51.5 | Instrument for checking other physical characteristics | |
| 26.51.51 | Hydrometers, thermometers, pyrometers, barometers, hygrometers and psychrometers | 48251 |
| 26.51.52 | Instruments for measuring or checking the flow, level, pressure or other variables of liquids and gases | 48252 |
| 26.51.53 | Instruments and apparatus for physical or chemical analysis n.e.c. | 48253 |
| 26.51.6 | Other measuring, checking and testing instruments and appliances | |
| 26.51.61 | Microscopes (except optical microscopes) and diffraction apparatus | 48261 |
| 26.51.62 | Machines and appliances for testing the mechanical properties of materials | 48262 |
| 26.51.63 | Gas, liquid or electricity supply or production meters | 48263 |
| 26.51.64 | Revolution and production counters, taximeters; speed indicators and tachometers; stroboscopes | 48264 |
| 26.51.65 | Automatic regulating or controlling instruments and apparatus, hydraulic or pneumatic | 48266 |
| 26.51.66 | Measuring or checking instruments, appliances and machines n.e.c. | 48269 (*) |
| 26.51.7 | Thermostats, manostats and other automatic regulating or controlling instruments and apparatus | |
| 26.51.70 | Thermostats, manostats and other automatic regulating or controlling instruments and apparatus | 48269 (*) |
| 26.51.8 | Parts and accessories for measuring, testing and navigating equipment | |
| 26.51.81 | Parts of radar apparatus and radio navigational aid apparatus | 47403 (*) |
| 26.51.82 | Parts and accessories for the goods of 26.51.12, 26.51.32, 26.51.33, 26.51.4 and 26.51.5; microtomes; parts n.e.c. | 48281 |
| 26.51.83 | Parts and accessories of microscopes (other than optical) and of diffraction apparatus | 48282 |
| 26.51.84 | Parts and accessories for the goods of 26.51.63 and 26.51.64 | 48283 |
| 26.51.85 | Parts and accessories of instruments and apparatus of 26.51.65, 26.51.66 and 26.51.70 | 48284 |
| 26.51.86 | Parts and accessories of instruments and apparatus of 26.51.11 and 26.51.62 | 48285 |
| 26.51.9 | Sub-contracted operations as part of manufacturing of measuring, testing and navigating equipment | |
| 26.51.99 | Sub-contracted operations as part of manufacturing of measuring, testing and navigating equipment | 88235 (*) |
| 26.52 | Watches and clocks | |
| 26.52.1 | Watches and clocks, except movements and parts | |
| 26.52.11 | Wrist watches, pocket watches, with case of precious metal or of metal clad with precious metal | 48410 (*) |
| 26.52.12 | Other wrist watches, pocket watches and other watches, including stop watches | 48410 (*) |
| 26.52.13 | Instrument panel clocks and clocks of a similar type for vehicles | 48420 (*) |
| 26.52.14 | Clocks with watch movements; alarm clocks and wall clocks; other clocks | 48420 (*) |
| 26.52.2 | Watch and clock movements and parts | |
| 26.52.21 | Watch movements, complete and assembled | 48440 (*) |
| 26.52.22 | Clock movements, complete and assembled | 48440 (*) |
| 26.52.23 | Complete watch movements, unassembled or partly assembled; incomplete watch movements, assembled | 48440 (*) |
| 26.52.24 | Rough watch movements | 48440 (*) |
| 26.52.25 | Complete, incomplete and rough clock movements, unassembled | 48440 (*) |
| 26.52.26 | Watch and clock cases and parts thereof | 48490 (*) |
| 26.52.27 | Other clock and watch parts | 48490 (*) |
| 26.52.28 | Time registers, time recorders, parking meters; time switches with clock or watch movement | 48430 |
| 26.52.9 | Sub-contracted operations as part of manufacturing of watches and clocks | |
| 26.52.99 | Sub-contracted operations as part of manufacturing of watches and clocks | 88235 (*) |
| 26.6 | Irradiation, electromedical and electrotherapeutic equipment | |
| 26.60 | Irradiation, electromedical and electrotherapeutic equipment | |
| 26.60.1 | Irradiation, electromedical and electrotherapeutic equipment | |
| 26.60.11 | Apparatus based on the use of X-rays or of alpha, beta or gamma radiations | 48110 |
| 26.60.12 | Electro-diagnostic apparatus used in medical science | 48121 |
| 26.60.13 | Ultra-violet or infra-red ray apparatus, used in medical, surgical, dental or veterinary sciences | 48122 |
| 26.60.14 | Pacemakers; hearing aids | 48170 (*) |
| 26.60.9 | Medical instrument manufacturing services; sub-contracted operations as part of manufacturing of irradiation, electromedical and electrotherapeutic equipment | |
| 26.60.91 | Medical instrument manufacturing services | 88235 (*) |
| 26.60.99 | Sub-contracted operations as part of manufacturing of irradiation, electromedical and electrotherapeutic equipment | 88235 (*) |
| 26.7 | Optical instruments and photographic equipment | |
| 26.70 | Optical instruments and photographic equipment | |
| 26.70.1 | Photographic equipment and parts thereof | |
| 26.70.11 | Objective lenses for cameras, projectors or photographic enlargers or reducers | 48321 |
| 26.70.12 | Cameras for preparing printing plates or cylinders; cameras for recording documents on microfilm, microfiche and the like | 48322 (*) |
| 26.70.13 | Digital cameras | 47215 |
| 26.70.14 | Instant print cameras and other cameras | 48322 (*) |
| 26.70.15 | Cinematographic cameras | 48322 (*) |
| 26.70.16 | Cinematographic projectors; slide projectors; other image projectors | 48323 |
| 26.70.17 | Flashlights; photographic enlargers; apparatus for photographic laboratories; negatoscopes, projection screens | 48324 (*) |
| 26.70.18 | Microfilm, microfiche or other microform readers | 48330 |
| 26.70.19 | Parts and accessories of photographic equipment | 48353 |
| 26.70.2 | Other optical instruments and parts thereof | |
| 26.70.21 | Sheets and plates of polarising material; lenses, prisms, mirrors and other optical elements (except of glass not optically worked), whether or not mounted, other than for cameras, projectors or photographic enlargers or reducers | 48311 (*) |
| 26.70.22 | Binoculars, monoculars and other optical telescopes; other astronomical instruments; optical microscopes | 48314 |
| 26.70.23 | Liquid crystal devices; lasers, except laser diodes; other optical appliances and instruments n.e.c. | 48315 |
| 26.70.24 | Parts and accessories of binoculars, monoculars and other optical telescopes, of other astronomical instruments, and of optical microscopes | 48351 |
| 26.70.25 | Parts and accessories of liquid crystal devices, lasers (except laser diodes), other optical appliances and instruments n.e.c. | 48354 |
| 26.70.9 | Sub-contracted operations as part of manufacturing of optical instruments and photographic equipment | |
| 26.70.99 | Sub-contracted operations as part of manufacturing of optical instruments and photographic equipment | 88235 (*) |
| 26.8 | Magnetic and optical media | |
| 26.80 | Magnetic and optical media | |
| 26.80.1 | Magnetic and optical media | |
| 26.80.11 | Magnetic media, not recorded, except cards with a magnetic stripe | 47530 |
| 26.80.12 | Optical media, not recorded | 47540 |
| 26.80.13 | Other recording media, including matrices and masters for the production of disks | 47590 |
| 26.80.14 | Cards with a magnetic strip | 47910 |
| 26.80.9 | Sub-contracted operations as part of manufacturing of magnetic and optical media | |
| 26.80.99 | Sub-contracted operations as part of manufacturing of magnetic and optical media | 0 (*) |
| 27 | Electrical equipment | |
| 27.1 | Electric motors, generators, transformers and electricity distribution and control apparatus | |
| 27.11 | Electric motors, generators and transformers | |
| 27.11.1 | Motors of an output ≤ 37,5 W; other DC motors; DC generators | |
| 27.11.10 | Motors of an output ≤ 37,5 W; other DC motors; DC generators | 46111 |
| 27.11.2 | Universal AC/DC motors of an output > 37,5 W; other AC motors; AC generators (alternators) | |
| 27.11.21 | Universal AC/DC motors of an output > 37,5 W | 46112 (*) |
| 27.11.22 | AC motors, single-phase | 46112 (*) |
| 27.11.23 | AC motors, multi-phase, of an output ≤ 750 W | 46112 (*) |
| 27.11.24 | AC motors, multi-phase, of an output > 750 W but ≤ 75 kW | 46112 (*) |
| 27.11.25 | AC motors, multi-phase, of an output > 75 kW | 46112 (*) |
| 27.11.26 | AC generators (alternators) | 46112 (*) |
| 27.11.3 | Electric generating sets and rotary converters | |
| 27.11.31 | Generating sets with compression-ignition internal combustion piston engines | 46113 (*) |
| 27.11.32 | Generating sets with spark-ignition engines; other generating sets; electric rotary converters | 46113 (*) |
| 27.11.4 | Electrical transformers | |
| 27.11.41 | Liquid dielectric transformers | 46121 (*) |
| 27.11.42 | Other transformers, having a power handling capacity ≤ 16 kVA | 46121 (*) |
| 27.11.43 | Other transformers, having a power handling capacity > 16 kVA | 46121 (*) |
| 27.11.5 | Ballasts for discharge lamps or tubes; static converters; other inductors | |
| 27.11.50 | Ballasts for discharge lamps or tubes; static converters; other inductors | 46122 |
| 27.11.6 | Parts of electrical motors, generators and transformers | |
| 27.11.61 | Parts suitable for electrical motors and generators | 46131 |
| 27.11.62 | Parts of transformers, inductors and static converters | 46132 |
| 27.11.9 | Sub-contracted operations as part of manufacturing of electric motors, generators and transformers | |
| 27.11.99 | Sub-contracted operations as part of manufacturing of electric motors, generators and transformers | 88239 (*) |
| 27.12 | Electricity distribution and control apparatus | |
| 27.12.1 | Electrical apparatus for switching or protecting electrical circuits, for a voltage > 1 000 V | |
| 27.12.10 | Electrical apparatus for switching or protecting electrical circuits, for a voltage > 1 000 V | 46211 (*) |
| 27.12.2 | Electrical apparatus for switching or protecting electrical circuits, for a voltage ≤ 1 000 V | |
| 27.12.21 | Fuses, for a voltage ≤ 1 000 V | 46212 (*) |
| 27.12.22 | Automatic circuit breakers, for a voltage ≤ 1 000 V | 46212 (*) |
| 27.12.23 | Apparatus for protecting electrical circuits n.e.c., for a voltage ≤ 1 000 V | 46212 (*) |
| 27.12.24 | Relays, for a voltage ≤ 1 000 V | 46212 (*) |
| 27.12.3 | Boards | |
| 27.12.31 | Boards and other bases, equipped with electrical switching or protecting apparatus, for a voltage ≤ 1 000 V | 46213 |
| 27.12.32 | Boards and other bases, equipped with electrical switching or protecting apparatus, for a voltage > 1 000 V | 46214 |
| 27.12.4 | Parts of electricity distribution or control apparatus | |
| 27.12.40 | Parts of electricity distribution or control apparatus | 46220 |
| 27.12.9 | Sub-contracted operations as part of manufacturing of electricity distribution and control apparatus | |
| 27.12.99 | Sub-contracted operations as part of manufacturing of electricity distribution and control apparatus | 88239 (*) |
| 27.2 | Batteries and accumulators | |
| 27.20 | Batteries and accumulators | |
| 27.20.1 | Primary cells and primary batteries and parts thereof | |
| 27.20.11 | Primary cells and primary batteries | 46410 |
| 27.20.12 | Parts of primary cells and primary batteries | 46430 (*) |
| 27.20.2 | Electric accumulators and parts thereof | |
| 27.20.21 | Lead-acid accumulators for starting piston engines | 46420 (*) |
| 27.20.22 | Lead-acid accumulators, excluding for starting piston engines | 46420 (*) |
| 27.20.23 | Nickel-cadmium, nickel metal hydride, lithium-ion, lithium polymer, nickel-iron and other electric accumulators | 46420 (*) |
| 27.20.24 | Parts of electric accumulators including separators | 46430 (*) |
| 27.20.9 | Sub-contracted operations as part of manufacturing of batteries and accumulators | |
| 27.20.99 | Sub-contracted operations as part of manufacturing of batteries and accumulators | 88239 (*) |
| 27.3 | Wiring and wiring devices | |
| 27.31 | Fibre optic cables | |
| 27.31.1 | Fibre optic cables | |
| 27.31.11 | Optical fibre cables made up of individually sheathed fibres | 46360 |
| 27.31.12 | Optical fibres and optical fibre bundles; optical fibre cables (except those made up of individually sheathed fibres) | 48311 (*) |
| 27.31.9 | Sub-contracted operations as part of manufacturing of fibre optic cables | |
| 27.31.99 | Sub-contracted operations as part of manufacturing of fibre optic cables | 88239 (*) |
| 27.32 | Other electronic and electric wires and cables | |
| 27.32.1 | Other electronic and electric wires and cables | |
| 27.32.11 | Insulated winding wire | 36950 (*)
  46310 |
| 27.32.12 | Coaxial cable and other coaxial electric conductors | 46320 |
| 27.32.13 | Other electric conductors, for a voltage ≤ 1 000 V | 46340 |
| 27.32.14 | Other electric conductors, for a voltage > 1 000 V | 46350 |
| 27.32.9 | Sub-contracted operations as part of manufacturing of other electronic and electric wires and cables | |
| 27.32.99 | Sub-contracted operations as part of manufacturing of other electronic and electric wires and cables | 88239 (*) |
| 27.33 | Wiring devices | |
| 27.33.1 | Wiring devices | |
| 27.33.11 | Switches, for a voltage ≤ 1 000 V | 46212 (*) |
| 27.33.12 | Lamp-holders, for a voltage ≤ 1 000 V | 46212 (*) |
| 27.33.13 | Plugs, sockets and other apparatus for switching or protecting electrical circuits n.e.c. | 46212 (*) |
| 27.33.14 | Electrical insulating fittings of plastics | 36980 |
| 27.33.9 | Sub-contracted operations as part of manufacturing of wiring devices | |
| 27.33.99 | Sub-contracted operations as part of manufacturing of wiring devices | 88239 (*) |
| 27.4 | Electric lighting equipment | |
| 27.40 | Electric lighting equipment | |
| 27.40.1 | Electric filament or discharge lamps; arc lamps | |
| 27.40.11 | Sealed beam lamp units | 46510 (*) |
| 27.40.12 | Tungsten halogen filament lamps, excluding ultraviolet or infra-red lamps | 46510 (*) |
| 27.40.13 | Filament lamps of a power ≤ 200 W and for a voltage > 100 V n.e.c. | 46510 (*) |
| 27.40.14 | Filament lamps n.e.c. | 46510 (*) |
| 27.40.15 | Discharge lamps; ultra-violet or infra-red lamps; arc lamps | 46510 (*) |
| 27.40.2 | Lamps and lighting fittings | |
| 27.40.21 | Portable electric lamps worked by dry batteries, accumulators, magnetos | 46531 (*) |
| 27.40.22 | Electric table, desk, bedside or floor-standing lamps | 46531 (*) |
| 27.40.23 | Non-electrical lamps and lighting fittings | 46531 (*) |
| 27.40.24 | Illuminated signs, illuminated name-plates and the like | 46531 (*) |
| 27.40.25 | Chandeliers and other electric ceiling or wall lighting fittings | 46531 (*) |
| 27.40.3 | Other lamps and lighting fittings | |
| 27.40.31 | Photographic flashbulbs, flashcubes and the like | 48324 (*) |
| 27.40.32 | Lighting sets of a kind used for Christmas trees | 46532 |
| 27.40.33 | Searchlights and spotlights | 46539 (*) |
| 27.40.39 | Other lamps and lighting fittings n.e.c. | 46539 (*)
  46910 (*) |
| 27.40.4 | Parts for lamps and lighting equipment | |
| 27.40.41 | Parts for filament or discharge lamps | 46541 |
| 27.40.42 | Parts of lamps and lighting fittings | 46542 |
| 27.40.9 | Sub-contracted operations as part of manufacturing of electric lighting equipment | |
| 27.40.99 | Sub-contracted operations as part of manufacturing of electric lighting equipment | 88239 (*) |
| 27.5 | Domestic appliances | |
| 27.51 | Electric domestic appliances | |
| 27.51.1 | Refrigerators and freezers; washing machines; electric blankets; fans | |
| 27.51.11 | Refrigerators and freezers, of the household type | 44811 |
| 27.51.12 | Dish washing machines, of the household type | 44812 (*) |
| 27.51.13 | Cloth washing and drying machines, of the household type | 44812 (*) |
| 27.51.14 | Electric blankets | 44813 |
| 27.51.15 | Fans and ventilating or recycling hoods of the domestic type | 44815 (*) |
| 27.51.2 | Other electrical domestic appliances n.e.c. | |
| 27.51.21 | Electro-mechanical domestic appliances, with self-contained electric motor | 44816 (*) |
| 27.51.22 | Shavers, hair-removing appliances and hair clippers, with self-contained electric motor | 44816 (*) |
| 27.51.23 | Electro-thermic hair-dressing or hand-drying apparatus; electric smoothing irons | 44816 (*) |
| 27.51.24 | Other electro-thermic appliances | 44816 (*) |
| 27.51.25 | Electrical instantaneous or storage water heaters and immersion heaters | 44817 (*) |
| 27.51.26 | Electric space heating apparatus and electric soil heating apparatus | 44817 (*) |
| 27.51.27 | Microwave ovens | 44817 (*) |
| 27.51.28 | Other ovens; cookers, cooking plates, boiling rings; grillers, roasters | 44817 (*) |
| 27.51.29 | Electric heating resistors | 44818 |
| 27.51.3 | Parts of electric domestic appliances | |
| 27.51.30 | Parts of electric domestic appliances | 44831 |
| 27.51.9 | Sub-contracted operations as part of manufacturing of electric domestic appliances | |
| 27.51.99 | Sub-contracted operations as part of manufacturing of electric domestic appliances | 88239 (*) |
| 27.52 | Non-electric domestic appliances | |
| 27.52.1 | Domestic cooking and heating equipment, non-electric | |
| 27.52.11 | Domestic cooking appliances and plate warmers, of iron or steel or of copper, non electric | 44821 |
| 27.52.12 | Other domestic appliances, for gas fuel or for both gas and other fuels, for liquid fuel or for solid fuel | 44822 |
| 27.52.13 | Air heaters or hot air distributors n.e.c., of iron or steel, non-electric | 44824 |
| 27.52.14 | Water heaters, instantaneous or storage, non-electric | 44826 |
| 27.52.2 | Parts of stoves, cookers, plate warmers and similar non-electric domestic appliances | |
| 27.52.20 | Parts of stoves, cookers, plate warmers and similar non-electric domestic appliances | 44832 |
| 27.52.9 | Sub-contracted operations as part of manufacturing of non-electric domestic appliances | |
| 27.52.99 | Sub-contracted operations as part of manufacturing of non-electric domestic appliances | 88239 (*) |
| 27.9 | Other electrical equipment | |
| 27.90 | Other electrical equipment | |
| 27.90.1 | Other electrical equipment and parts thereof | |
| 27.90.11 | Electrical machines and apparatus having individual functions | 46939 (*) |
| 27.90.12 | Electrical insulators; insulating fittings for electrical machines or equipment; electrical conduit tubing | 46940 |
| 27.90.13 | Carbon electrodes and other articles of graphite or other carbon for electrical purposes | 46950 |
| 27.90.2 | Indicator panels with liquid crystal devices or light-emitting diodes; electric sound or visual signalling apparatus | |
| 27.90.20 | Indicator panels with liquid crystal devices or light-emitting diodes; electric sound or visual signalling apparatus | 46929 (*) |
| 27.90.3 | Electrical soldering, brazing and welding tools, surface tempering and hot spraying machines and apparatus | |
| 27.90.31 | Electrical machinery and apparatus for soldering, brazing or welding; electric machines and apparatus for hot spraying of metals or sintered metal carbides | 44241 |
| 27.90.32 | Parts of electrical machinery and apparatus for soldering, brazing or welding; electric machines and apparatus for hot spraying of metals or sintered metal carbides | 44255 |
| 27.90.33 | Parts of other electrical equipment; electrical parts of machinery or apparatus n.e.c. | 46960 (*) |
| 27.90.4 | Other electrical equipment n.e.c. (including electro-magnets; electro-magnetic couplings and brakes; electro-magnetic lifting heads; electrical particle accelerators; electrical signal generators; and apparatuses for electro-plating, electrolysis or electrophoresis) | |
| 27.90.40 | Other electrical equipment n.e.c. (including electro-magnets; electro-magnetic couplings and brakes; electro-magnetic lifting heads; electrical particle accelerators; electrical signal generators; and apparatuses for electro-plating, electrolysis or electrophoresis) | 46939 (*) |
| 27.90.5 | Electrical capacitors | |
| 27.90.51 | Fixed capacitors for 50/60 Hz circuits having a reactive power handling capacity ≥ 0,5 kvar | 47110 (*) |
| 27.90.52 | Other fixed capacitors | 47110 (*) |
| 27.90.53 | Variable or adjustable (pre-set) capacitors | 47110 (*) |
| 27.90.6 | Electrical resistors, except heating resistors | |
| 27.90.60 | Electrical resistors, except heating resistors | 47120 |
| 27.90.7 | Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields | |
| 27.90.70 | Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields | 46929 (*) |
| 27.90.8 | Parts of electrical capacitors, electrical resistors, rheostats and potentiometers | |
| 27.90.81 | Parts of electrical capacitors | 47171 |
| 27.90.82 | Parts of electrical resistors, rheostats and potentiometers | 47172 |
| 27.90.9 | Sub-contracted operations as part of manufacturing of other electrical equipment | |
| 27.90.99 | Sub-contracted operations as part of manufacturing of other electrical equipment | 88239 (*) |
| 28 | Machinery and equipment n.e.c. | |
| 28.1 | General-purpose machinery | |
| 28.11 | Engines and turbines, except aircraft, vehicle and cycle engines | |
| 28.11.1 | Engines, except aircraft, vehicle and cycle engines | |
| 28.11.11 | Outboard motors for marine propulsion | 43110 (*) |
| 28.11.12 | Marine propulsion spark-ignition engines; other engines | 43110 (*) |
| 28.11.13 | Other compression-ignition internal combustion piston engines | 43110 (*) |
| 28.11.2 | Turbines | |
| 28.11.21 | Steam turbines and other vapour turbines | 43141 |
| 28.11.22 | Hydraulic turbines and water wheels | 43142 |
| 28.11.23 | Gas turbines, other than turbo-jets and turbo-propellers | 43143 |
| 28.11.24 | Wind turbines | 46113 (*) |
| 28.11.3 | Parts of turbines | |
| 28.11.31 | Parts of steam and other vapour turbines | 43153 |
| 28.11.32 | Parts of hydraulic turbines, water wheels including regulators | 43154 |
| 28.11.33 | Parts of gas turbines, excluding turbo-jets and turbo-propellers | 43156 |
| 28.11.4 | Parts for engines | |
| 28.11.41 | Parts for spark-ignition internal combustion engines, excluding parts for aircraft engines | 43151 (*) |
| 28.11.42 | Parts for other engines n.e.c. | 43151 (*) |
| 28.11.9 | Sub-contracted operations as part of manufacturing of engines and turbines, except aircraft, vehicle and cycle engines | |
| 28.11.99 | Sub-contracted operations as part of manufacturing of engines and turbines, except aircraft, vehicle and cycle engines | 88239 (*) |
| 28.12 | Fluid power equipment | |
| 28.12.1 | Fluid power equipment, except parts | |
| 28.12.11 | Linear acting hydraulic and pneumatic motors (cylinders) | 43211 (*) |
| 28.12.12 | Rotating hydraulic and pneumatic motors | 43219 (*) |
| 28.12.13 | Hydraulic pumps | 43220 (*) |
| 28.12.14 | Hydraulic and pneumatic valves | 43240 (*) |
| 28.12.15 | Hydraulic assemblies | 43220 (*) |
| 28.12.16 | Hydraulic systems | 43211 (*)
  43219 (*) |
| 28.12.2 | Parts of fluid power equipment | |
| 28.12.20 | Parts of fluid power equipment | 43251 |
| 28.12.9 | Sub-contracted operations as part of manufacturing of fluid power equipment | |
| 28.12.99 | Sub-contracted operations as part of manufacturing of fluid power equipment | 88239 (*) |
| 28.13 | Other pumps and compressors | |
| 28.13.1 | Pumps for liquids; liquid elevators | |
| 28.13.11 | Pumps for fuel, lubricants, cooling-medium and concrete | 43220 (*) |
| 28.13.12 | Other reciprocating positive displacement pumps for liquids | 43220 (*) |
| 28.13.13 | Other rotary positive displacement pumps for liquids | 43220 (*) |
| 28.13.14 | Other centrifugal pumps for liquids; other pumps | 43220 (*) |
| 28.13.2 | Air or vacuum pumps; air or other gas compressors | |
| 28.13.21 | Vacuum pumps | 43230 (*) |
| 28.13.22 | Hand or foot-operated air pumps | 43230 (*) |
| 28.13.23 | Compressors for refrigeration equipment | 43230 (*) |
| 28.13.24 | Air compressors mounted on a wheeled chassis for towing | 43230 (*) |
| 28.13.25 | Turbo-compressors | 43230 (*) |
| 28.13.26 | Reciprocating displacement compressors | 43230 (*) |
| 28.13.27 | Rotary displacement compressors, single-shaft or multi-shaft | 43230 (*) |
| 28.13.28 | Other compressors | 43230 (*) |
| 28.13.3 | Parts of pumps and compressors | |
| 28.13.31 | Parts of pumps; parts of liquid elevators | 43252 |
| 28.13.32 | Parts of air or vacuum pumps, of air or gas compressors, of fans, of hoods | 43253 |
| 28.13.9 | Sub-contracted operations as part of manufacturing of other pumps and compressors | |
| 28.13.99 | Sub-contracted operations as part of manufacturing of other pumps and compressors | 88239 (*) |
| 28.14 | Other taps and valves | |
| 28.14.1 | Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like | |
| 28.14.11 | Pressure-reducing, control, check and safety valves | 43240 (*) |
| 28.14.12 | Taps, cocks, valves for sinks, wash basins, bidets, water cisterns bath and similar fixtures; central heating radiator valves | 43240 (*) |
| 28.14.13 | Process control valves, gate valves, globe valves and other valves | 43240 (*) |
| 28.14.2 | Parts of taps and valves and similar articles | |
| 28.14.20 | Parts of taps and valves and similar articles | 43254 |
| 28.14.9 | Sub-contracted operations as part of manufacturing of other taps and valves | |
| 28.14.99 | Sub-contracted operations as part of manufacturing of other taps and valves | 88239 (*) |
| 28.15 | Bearings, gears, gearing and driving elements | |
| 28.15.1 | Ball or roller bearings | |
| 28.15.10 | Ball or roller bearings | 43310 |
| 28.15.2 | Other bearings, gears, gearing and driving elements | |
| 28.15.21 | Articulated link chain, of iron or steel | 43320 (*) |
| 28.15.22 | Transmission shafts (including cam and crank shafts) and cranks | 43320 (*) |
| 28.15.23 | Bearing housings and plain shaft bearings | 43320 (*) |
| 28.15.24 | Gears and gearing; ball or roller screws; gear boxes and other speed changers | 43320 (*) |
| 28.15.25 | Flywheels and pulleys including pulley blocks | 43320 (*) |
| 28.15.26 | Clutches and shaft couplings including universal joints | 43320 (*) |
| 28.15.3 | Parts of bearings, gearings and driving elements | |
| 28.15.31 | Balls, needles and rollers; parts of ball or roller bearings | 43331 |
| 28.15.32 | Parts of articulated link chain of iron or steel | 43332 (*) |
| 28.15.39 | Parts of bearing and driving elements n.e.c. | 43332 (*) |
| 28.15.9 | Sub-contracted operations as part of manufacturing of bearings, gears, gearing and driving elements | |
| 28.15.99 | Sub-contracted operations as part of manufacturing of bearings, gears, gearing and driving elements | 88239 (*) |
| 28.2 | Other general-purpose machinery | |
| 28.21 | Ovens, furnaces and furnace burners | |
| 28.21.1 | Ovens and furnace burners and parts thereof | |
| 28.21.11 | Furnace burners; mechanical stokers and grates; mechanical ash dischargers and the like | 43410 |
| 28.21.12 | Industrial or laboratory furnaces and ovens, non-electric, including incinerators, but excluding bakery ovens | 43420 (*) |
| 28.21.13 | Industrial or laboratory electric furnaces and ovens; induction or dielectric heating equipment | 43420 (*) |
| 28.21.14 | Parts of furnace burners, furnaces and ovens | 43430 |
| 28.21.9 | Sub-contracted operations as part of manufacturing of ovens, furnaces and furnace burners | |
| 28.21.99 | Sub-contracted operations as part of manufacturing of ovens, furnaces and furnace burners | 88239 (*) |
| 28.22 | Lifting and handling equipment | |
| 28.22.1 | Lifting and handling equipment and parts thereof | |
| 28.22.11 | Pulley tackle and hoists n.e.c. | 43510 (*) |
| 28.22.12 | Pit-head winding gear; winches specially designed for underground use; other winches; capstans | 43510 (*) |
| 28.22.13 | Jacks; hoists of a kind used for raising vehicles | 43510 (*) |
| 28.22.14 | Derricks; cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane | 43520 |
| 28.22.15 | Fork-lift trucks, other works trucks; tractors of the type used on railway station platforms | 43530 |
| 28.22.16 | Lifts, skip hoists, escalators and moving walkways | 43540 |
| 28.22.17 | Pneumatic and other continuous action elevators and conveyors, for goods or materials | 43550 |
| 28.22.18 | Other lifting, handling, loading or unloading machinery | 43560 |
| 28.22.19 | Parts of lifting and handling equipment | 43570 |
| 28.22.2 | Buckets, shovels, grabs and grips for cranes, excavators and the like | |
| 28.22.20 | Buckets, shovels, grabs and grips for cranes, excavators and the like | 43580 |
| 28.22.9 | Sub-contracted operations as part of manufacturing of lifting and handling equipment | |
| 28.22.99 | Sub-contracted operations as part of manufacturing of lifting and handling equipment | 88239 (*) |
| 28.23 | Office machinery and equipment (except computers and peripheral equipment) | |
| 28.23.1 | Typewriters, word-processing and calculating machines | |
| 28.23.11 | Typewriters and word-processing machines | 45110 |
| 28.23.12 | Electronic calculators and pocket-size data recording, reproducing and displaying machines with calculating functions | 45130 |
| 28.23.13 | Accounting machines, cash registers, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device | 45141 |
| 28.23.2 | Office machinery and parts thereof | |
| 28.23.21 | Photo-copying apparatus incorporating an optical system or of the contact type and thermo-copying apparatus | 44917 (*) |
| 28.23.22 | Offset printing machinery, sheet fed, office type | 45150 |
| 28.23.23 | Other office machines | 45160 (*) |
| 28.23.24 | Parts and accessories of typewriters and calculating machines | 45170 |
| 28.23.25 | Parts and accessories of other office machines | 45180 |
| 28.23.26 | Parts and accessories of photocopying apparatus | 44922 (*) |
| 28.23.9 | Office and accounting machinery manufacturing services; sub-contracted operations as part of manufacturing of office machinery and equipment (except computers and peripheral equipment) | |
| 28.23.91 | Office and accounting machinery manufacturing services (except computers and peripheral equipment) | 88232 (*) |
| 28.23.99 | Sub-contracted operations as part of manufacturing of office machinery and equipment (except computers and peripheral equipment) | 88232 (*) |
| 28.24 | Power-driven hand tools | |
| 28.24.1 | Electromechanical tools for working in the hand; other portable hand held power tools | |
| 28.24.11 | Electromechanical tools for working in the hand, with self-contained electric motor | 44232 |
| 28.24.12 | Other portable hand held power tools | 44231 |
| 28.24.2 | Parts of power-driven hand tools | |
| 28.24.21 | Parts of electromechanical tools for working in the hand, with self-contained electric motor | 44253 (*) |
| 28.24.22 | Parts of other portable hand held power tools | 44253 (*) |
| 28.24.9 | Sub-contracted operations as part of manufacturing of power-driven hand tools | |
| 28.24.99 | Sub-contracted operations as part of manufacturing of power-driven hand tools | 88239 (*) |
| 28.25 | Non-domestic cooling and ventilation equipment | |
| 28.25.1 | Heat exchange units; non-domestic air conditioning machines, refrigeration and freezing equipment | |
| 28.25.11 | Heat exchange units and machinery for liquefying air or other gases | 43911 (*) |
| 28.25.12 | Air conditioning machines | 43912 |
| 28.25.13 | Refrigeration and freezing equipment and heat pumps, except household type equipment | 43913 |
| 28.25.14 | Machinery and apparatus for filtering or purifying gases n.e.c. | 43914 (*) |
| 28.25.2 | Fans, other than table, floor, wall, window, ceiling or roof fans | |
| 28.25.20 | Fans, other than table, floor, wall, window, ceiling or roof fans | 43931 (*) |
| 28.25.3 | Parts of refrigeration and freezing equipment and heat pumps | |
| 28.25.30 | Parts of refrigeration and freezing equipment and heat pumps | 43941 (*) |
| 28.25.9 | Sub-contracted operations as part of manufacturing of non-domestic cooling and ventilation equipment | |
| 28.25.99 | Sub-contracted operations as part of manufacturing of non-domestic cooling and ventilation equipment | 88239 (*) |
| 28.29 | Other general-purpose machinery n.e.c. | |
| 28.29.1 | Gas generators, distilling and filtering apparatus | |
| 28.29.11 | Producer gas or water gas generators; acetylene gas generators and the like; distilling or rectifying plant | 43911 (*) |
| 28.29.12 | Filtering or purifying machinery and apparatus, for liquid | 43914 (*) |
| 28.29.13 | Oil filters, petrol filters and intake air filters for internal combustion engines | 43915 |
| 28.29.2 | Machinery for cleaning, filling, packing or wrapping bottles or other containers; fire-extinguishers, spray guns, steam or sand blasting machines; gaskets | |
| 28.29.21 | Machinery for cleaning, filling, packing or wrapping bottles or other containers | 43921 |
| 28.29.22 | Fire extinguishers, spray guns, steam or sand blasting machines and similar mechanical appliances, except for use in agriculture | 43923 |
| 28.29.23 | Gaskets of metal sheeting; mechanical seals | 43924 |
| 28.29.3 | Industrial, household and other weighing and measuring machinery | |
| 28.29.31 | Weighing machines for industrial purposes; scales for continuous weighing of goods on conveyors; constant weight scales and scales for discharging a predetermined weight | 43922 (*)
  48212 (*) |
| 28.29.32 | Personal and household weighing machines and scales | 43922 (*) |
| 28.29.39 | Other weighing and measuring machinery | 43922 (*)
  48233 (*) |
| 28.29.4 | Centrifuges, calendaring and vending machines | |
| 28.29.41 | Centrifuges n.e.c. | 43931 (*) |
| 28.29.42 | Calendaring or other rolling machines, excluding metal or glass | 43933 |
| 28.29.43 | Automatic goods-vending machines | 43934 |
| 28.29.5 | Dish washing machines, of the industrial type | |
| 28.29.50 | Dish washing machines, of the industrial type | 43935 |
| 28.29.6 | Machinery n.e.c. for the treatment of materials by a process involving a change of temperature | |
| 28.29.60 | Machinery n.e.c. for the treatment of materials by a process involving a change of temperature | 43932 |
| 28.29.7 | Non-electrical machinery and apparatus for soldering, brazing or welding and parts thereof; gas-operated surface tempering machines and appliances | |
| 28.29.70 | Non-electrical machinery and apparatus for soldering, brazing or welding and parts thereof; gas-operated surface tempering machines and appliances | 44242 |
| 28.29.8 | Parts of other general-purpose machinery n.e.c. | |
| 28.29.81 | Parts of gas or water gas generators | 43941 (*) |
| 28.29.82 | Parts of centrifuges; parts of filtering or purifying machinery and apparatus for liquids or gases | 43942 |
| 28.29.83 | Parts of calendaring or other rolling machines; parts of spraying machinery, weights for weighing machines | 43943 |
| 28.29.84 | Machinery parts, not containing electrical connectors n.e.c. | 43949 |
| 28.29.85 | Parts of dish washing machines and machines for cleaning, filling, packing or wrapping | 43944 |
| 28.29.86 | Parts of non-electrical machinery and apparatus for soldering, brazing or welding; gas-operated surface tempering machines and appliances | 44256 |
| 28.29.9 | Sub-contracted operations as part of manufacturing of other general-purpose machinery n.e.c. | |
| 28.29.99 | Sub-contracted operations as part of manufacturing of other general-purpose machinery n.e.c. | 88239 (*) |
| 28.3 | Agricultural and forestry machinery | |
| 28.30 | Agricultural and forestry machinery | |
| 28.30.1 | Pedestrian-controlled tractors | |
| 28.30.10 | Pedestrian-controlled tractors | 44141 |
| 28.30.2 | Other agricultural tractors | |
| 28.30.21 | Tractors, with an engine power ≤ 37 kW | 44149 (*) |
| 28.30.22 | Tractors, with an engine power > 37 kW but ≤ 59 kW | 44149 (*) |
| 28.30.23 | Tractors, with an engine power > 59 kW | 44149 (*) |
| 28.30.3 | Soil machinery | |
| 28.30.31 | Ploughs | 44111 |
| 28.30.32 | Harrows, scarifiers, cultivators, weeders and hoes | 44112 |
| 28.30.33 | Seeders, planters and transplanters | 44113 |
| 28.30.34 | Manure spreaders and fertiliser distributors | 44114 |
| 28.30.39 | Other soil machinery | 44119 |
| 28.30.4 | Mowers for lawns, parks or sports grounds | |
| 28.30.40 | Mowers for lawns, parks or sports grounds | 44121 |
| 28.30.5 | Harvesting machinery | |
| 28.30.51 | Mowers (including cutter bars for tractor mounting) n.e.c. | 44123 |
| 28.30.52 | Hay-making machinery | 44124 |
| 28.30.53 | Straw or fodder balers, including pick-up balers | 44125 |
| 28.30.54 | Root or tuber harvesting machines | 44126 |
| 28.30.59 | Harvesting and threshing machinery n.e.c. | 44122
  44129 (*) |
| 28.30.6 | Machinery for projecting, dispersing or spraying liquids or powders for agriculture or horticulture | |
| 28.30.60 | Machinery for projecting, dispersing or spraying liquids or powders for agriculture or horticulture | 44150 |
| 28.30.7 | Self-loading or unloading trailers and semi-trailers for agriculture | |
| 28.30.70 | Self-loading or unloading trailers and semi-trailers for agriculture | 44160 |
| 28.30.8 | Other agricultural machinery | |
| 28.30.81 | Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, except seed, grain or dried leguminous vegetables | 44127 |
| 28.30.82 | Milking machines | 44131 |
| 28.30.83 | Machinery for preparing animal feeding stuffs | 44192 |
| 28.30.84 | Poultry incubators and brooders | 44193 |
| 28.30.85 | Poultry keeping machinery | 44194 |
| 28.30.86 | Agricultural, horticultural, forestry, poultry- or bee-keeping machinery n.e.c. | 44198 |
| 28.30.9 | Parts of agricultural machinery and equipment; sub-contracted operations as part of manufacturing of agricultural and forestry machinery | |
| 28.30.91 | Parts of harvester and threshers n.e.c. | 44129 (*) |
| 28.30.92 | Parts of soil machinery | 44115 |
| 28.30.93 | Parts of other agricultural machinery | 44199 |
| 28.30.94 | Parts of milking and dairy machines n.e.c. | 44139 (*) |
| 28.30.99 | Sub-contracted operations as part of manufacturing of agricultural and forestry machinery | 88239 (*) |
| 28.4 | Metal forming machinery and machine tools | |
| 28.41 | Metal forming machinery | |
| 28.41.1 | Machine tools for working metal, operated by laser and the like; machining centres for working metal and the like | |
| 28.41.11 | Machine tools for working metal by removal of material by laser, ultrasonic and the like | 44211
  44918 (*) |
| 28.41.12 | Machining centres, unit construction machines and multi-station transfer machines, for working metal | 44212 |
| 28.41.2 | Lathes, boring and milling machine tools for working metal | |
| 28.41.21 | Lathes for removing metal | 44213 |
| 28.41.22 | Machine tools for drilling, boring or milling metal; machine tools for threading or tapping metal n.e.c. | 44214
  44215 |
| 28.41.23 | Machine tools for deburring, sharpening, grinding or otherwise finishing metal | 44216 (*) |
| 28.41.24 | Machine tools for planing, sawing, cutting-off or otherwise cutting metal | 44216 (*) |
| 28.41.3 | Other machine tools for working metal | |
| 28.41.31 | Machines for bending, folding and straightening metal | 44217 (*) |
| 28.41.32 | Machines for shearing, punching and notching metal | 44217 (*) |
| 28.41.33 | Forging or die-stamping machines and hammers; hydraulic presses and presses for working metal n.e.c. | 44217 (*) |
| 28.41.34 | Machine tools n.e.c. for working metal, sintered metal carbides or cermets, without removing material | 44218 |
| 28.41.4 | Parts and accessories for metalworking machine tools | |
| 28.41.40 | Parts and accessories for metalworking machine tools | 44251 (*)
  44923 |
| 28.41.9 | Sub-contracted operations as part of manufacturing of metal forming machinery | |
| 28.41.99 | Sub-contracted operations as part of manufacturing of metal forming machinery | 88239 (*) |
| 28.49 | Other machine tools | |
| 28.49.1 | Machine tools for working stone, wood and similar hard materials | |
| 28.49.11 | Machine tools for working stone, ceramics, concrete or similar mineral materials or for cold working glass | 44221 |
| 28.49.12 | Machine tools for working wood, cork, bone, hard rubber, hard plastics or similar hard materials; electroplating machinery | 44222 |
| 28.49.2 | Tool holders | |
| 28.49.21 | Tool holders and self-opening dieheads, for machine tools | 44251 (*) |
| 28.49.22 | Work holders for machine tools | 44251 (*) |
| 28.49.23 | Dividing heads and other special attachments for machine tools | 42922
  44251 (*) |
| 28.49.24 | Parts and accessories of machine tools for working wood, cork, stone, hard rubber and similar hard materials | 44252 |
| 28.49.9 | Sub-contracted operations as part of manufacturing of other machine tools | |
| 28.49.99 | Sub-contracted operations as part of manufacturing of other machine tools | 88239 (*) |
| 28.9 | Other special-purpose machinery | |
| 28.91 | Machinery for metallurgy | |
| 28.91.1 | Machinery for metallurgy and parts thereof | |
| 28.91.11 | Converters, ladles, ingot moulds and casting machines; metal-rolling mills | 44310 |
| 28.91.12 | Parts of machines for metallurgy; parts of metal-rolling mills | 44320 |
| 28.91.9 | Sub-contracted operations as part of manufacturing of machinery for metallurgy | |
| 28.91.99 | Sub-contracted operations as part of manufacturing of machinery for metallurgy | 88239 (*) |
| 28.92 | Machinery for mining, quarrying and construction | |
| 28.92.1 | Machinery for mining | |
| 28.92.11 | Continuous-action elevators and conveyors, for underground use | 44411 |
| 28.92.12 | Coal or rock cutters and tunnelling machinery; other boring and sinking machinery | 44412 |
| 28.92.2 | Other moving, grading, levelling, scraping, excavating, tamping, compacting or extracting machinery, self-propelled, for earth, minerals or ores (including bulldozers, mechanical shovels and road rollers) | |
| 28.92.21 | Self-propelled bulldozers and angledozers | 44421 |
| 28.92.22 | Self-propelled graders and levellers | 44422 |
| 28.92.23 | Self-propelled scrapers | 44423 |
| 28.92.24 | Self-propelled tamping machines and road-rollers | 44424 |
| 28.92.25 | Self-propelled front-end shovel loaders | 44425 |
| 28.92.26 | Self-propelled mechanical shovels, excavators and shovel loaders, with a 360 degree revolving superstructure, except front-end shovel loaders | 44426 |
| 28.92.27 | Other self-propelled mechanical shovels, excavators and shovel loaders; other self-propelled machinery for mining | 44427 |
| 28.92.28 | Bulldozer or angledozer blades | 44429 |
| 28.92.29 | Dumpers for off-highway use | 44428 |
| 28.92.3 | Other excavating machinery | |
| 28.92.30 | Other excavating machinery | 44430 |
| 28.92.4 | Machinery for sorting, grinding, mixing and similar treatment of earth, stone, ores and other mineral substances | |
| 28.92.40 | Machinery for sorting, grinding, mixing and similar treatment of earth, stone, ores and other mineral substances | 44440 |
| 28.92.5 | Track-laying tractors | |
| 28.92.50 | Track-laying tractors | 44142 |
| 28.92.6 | Parts of machinery for mining, quarrying and construction | |
| 28.92.61 | Parts for boring or sinking or excavating machinery; parts of cranes | 44461 |
| 28.92.62 | Parts of machinery for sorting, grinding or other treatment of earth, stone and the like | 44462 |
| 28.92.9 | Sub-contracted operations as part of manufacturing of machinery for mining, quarrying and construction | |
| 28.92.99 | Sub-contracted operations as part of manufacturing of machinery for mining, quarrying and construction | 88239 (*) |
| 28.93 | Machinery for food, beverage and tobacco processing | |
| 28.93.1 | Machinery for food, beverage and tobacco processing, except parts thereof | |
| 28.93.11 | Centrifugal cream separators | 44511 |
| 28.93.12 | Dairy machinery | 44132 |
| 28.93.13 | Machinery for milling or working of cereals or dried vegetables n.e.c. | 44513 |
| 28.93.14 | Machinery used in the manufacture of wine, cider, fruit juices and similar beverages | 44191 |
| 28.93.15 | Non-electric bakery ovens; non-domestic equipment for cooking or heating | 44515 |
| 28.93.16 | Dryers for agricultural products | 44518 |
| 28.93.17 | Machinery n.e.c. for the industrial preparation or manufacture of food or drink, including fats or oils | 44516 |
| 28.93.19 | Machinery for preparing or making up tobacco n.e.c. | 44517 |
| 28.93.2 | Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables | |
| 28.93.20 | Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables | 44128 |
| 28.93.3 | Parts of machinery for food, beverage and tobacco processing | |
| 28.93.31 | Parts of machinery for beverage processing | 44139 (*) |
| 28.93.32 | Parts of machinery for food processing | 44522 (*) |
| 28.93.33 | Parts of machinery for tobacco processing | 44523 |
| 28.93.34 | Parts of machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables | 44522 (*) |
| 28.93.9 | Sub-contracted operations as part of manufacturing of machinery for food, beverage and tobacco processing | |
| 28.93.99 | Sub-contracted operations as part of manufacturing of machinery for food, beverage and tobacco processing | 88239 (*) |
| 28.94 | Machinery for textile, apparel and leather production | |
| 28.94.1 | Machinery for preparing, spinning, weaving and knitting textiles | |
| 28.94.11 | Machines for extruding, drawing, texturing or cutting man-made textile materials; machines for preparing textile fibres | 44611 (*) |
| 28.94.12 | Textile spinning machines; textile doubling, twisting, winding or reeling machines | 44611 (*) |
| 28.94.13 | Weaving machines | 44612 |
| 28.94.14 | Knitting machines; stitch-bonding machines and similar machines; machines for tufting | 44613 |
| 28.94.15 | Auxiliary machinery for use with machines for working textiles; textile printing machinery | 44694
  44914 (*) |
| 28.94.2 | Other machinery for textile and apparel production, including sewing machines | |
| 28.94.21 | Machinery for washing, cleaning, wringing, ironing, pressing, dyeing, reeling and the like of textile yarn and fabrics; machinery for finishing of felt | 44621 |
| 28.94.22 | Laundry-type washing machines; dry-cleaning machines; drying machines, with a capacity > 10 kg | 44622 |
| 28.94.23 | Centrifugal clothes dryers | 44911 |
| 28.94.24 | Sewing machines, except book sewing machines and household sewing machines | 44623 |
| 28.94.3 | Machinery for working hides, skins or leather or for making or repairing footwear and other articles | |
| 28.94.30 | Machinery for working hides, skins or leather or for making or repairing footwear and other articles | 44630 |
| 28.94.4 | Sewing machines of the household type | |
| 28.94.40 | Sewing machines of the household type | 44814 |
| 28.94.5 | Parts and accessories of machines for weaving and spinning and for machinery for other production of textiles and apparel and for the working of leather | |
| 28.94.51 | Parts and accessories of machines for spinning and weaving | 44640 (*) |
| 28.94.52 | Parts of machinery for other production of textiles and apparel and for the working of leather | 44640 (*) |
| 28.94.9 | Sub-contracted operations as part of manufacturing of machinery for textile, apparel and leather production | |
| 28.94.99 | Sub-contracted operations as part of manufacturing of machinery for textile, apparel and leather production | 88239 (*) |
| 28.95 | Machinery for paper and paperboard production | |
| 28.95.1 | Machinery for paper and paperboard production and parts thereof | |
| 28.95.11 | Machinery for paper and paperboard production, except parts thereof | 44913 |
| 28.95.12 | Parts of machinery for paper and paperboard production | 44921 |
| 28.95.9 | Sub-contracted operations as part of manufacturing of machinery for paper and paperboard production | |
| 28.95.99 | Sub-contracted operations as part of manufacturing of machinery for paper and paperboard production | 88239 (*) |
| 28.96 | Plastics and rubber machinery | |
| 28.96.1 | Machinery n.e.c. for working plastics and rubber or for the manufacture of products from these materials | |
| 28.96.10 | Machinery n.e.c. for working plastics and rubber or for the manufacture of products from these materials | 44915 |
| 28.96.2 | Parts for machinery n.e.c. for working plastics and rubber or for the manufacture of products from these materials | |
| 28.96.20 | Parts for machinery n.e.c. for working plastics and rubber or for the manufacture of products from these materials | 44929 (*) |
| 28.96.9 | Sub-contracted operations as part of manufacturing of plastics and rubber machinery | |
| 28.96.99 | Sub-contracted operations as part of manufacturing of plastics and rubber machinery | 88239 (*) |
| 28.99 | Other special-purpose machinery n.e.c. | |
| 28.99.1 | Printing and bookbinding machinery | |
| 28.99.11 | Book-binding machinery, including book-sewing machines | 44914 (*) |
| 28.99.12 | Machinery, apparatus and equipment, for type-setting, for preparing or making printing blocks, plates | 44914 (*) |
| 28.99.13 | Offset printing machinery, excluding those of the office type | 44914 (*) |
| 28.99.14 | Other printing machinery, excluding those of the office type | 44914 (*)
  44917 |
| 28.99.2 | Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays | |
| 28.99.20 | Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays | 44918 |
| 28.99.3 | Special-purpose machinery n.e.c. | |
| 28.99.31 | Dryers for wood, paper pulp, paper or paperboard; non-domestic dryers n.e.c. | 44912 |
| 28.99.32 | Roundabouts, swings, shooting galleries and other fairground amusements | 38600 |
| 28.99.39 | Aircraft launching gear; deck-arrestors or similar gear; tyre balancing equipment; special-purpose machinery n.e.c. | 44919 |
| 28.99.4 | Parts of printing and book-binding machinery | |
| 28.99.40 | Parts of printing and book-binding machinery | 44922 (*) |
| 28.99.5 | Parts of machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; parts of other special-purpose machinery | |
| 28.99.51 | Parts of machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays | 44923 |
| 28.99.52 | Parts of other special-purpose machinery | 44929 (*) |
| 28.99.9 | Sub-contracted operations as part of manufacturing of other special-purpose machinery n.e.c. | |
| 28.99.99 | Sub-contracted operations as part of manufacturing of other special-purpose machinery n.e.c. | 88239 (*) |
| 29 | Motor vehicles, trailers and semi-trailers | |
| 29.1 | Motor vehicles | |
| 29.10 | Motor vehicles | |
| 29.10.1 | Internal combustion engines of a kind used for motor vehicles | |
| 29.10.11 | Spark-ignition reciprocating internal combustion piston engines for vehicles, of a cylinder capacity ≤ 1000 cm3 | 43121 (*) |
| 29.10.12 | Spark-ignition reciprocating internal combustion piston engines for vehicles, of a cylinder capacity > 1000 cm3 | 43122 (*) |
| 29.10.13 | Compression-ignition internal combustion piston engines for vehicles | 43123 |
| 29.10.2 | Passenger cars | |
| 29.10.21 | Vehicles with spark-ignition engine of a cylinder capacity ≤ 1500 cm3, new | 49113 (*) |
| 29.10.22 | Vehicles with spark-ignition engine of a cylinder capacity > 1500 cm3, new | 49113 (*) |
| 29.10.23 | Vehicles with compression-ignition internal combustion piston engine (diesel or semi-diesel), new | 49113 (*) |
| 29.10.24 | Other motor vehicles for the transport of persons | 49113 (*) |
| 29.10.3 | Motor vehicles for the transport of 10 or more persons | |
| 29.10.30 | Motor vehicles for the transport of 10 or more persons | 49112 |
| 29.10.4 | Motor vehicles for the transport of goods | |
| 29.10.41 | Goods vehicles, with compression-ignition internal combustion piston engine (diesel or semi-diesel), new | 49114 (*) |
| 29.10.42 | Goods vehicles, with spark-ignition internal combustion piston engine; other goods vehicles, new | 49114 (*) |
| 29.10.43 | Road tractors for semi-trailers | 49111 |
| 29.10.44 | Chassis fitted with engines, for motor vehicles | 49121 |
| 29.10.5 | Special-purpose motor vehicles | |
| 29.10.51 | Crane lorries | 49115 |
| 29.10.52 | Vehicles for travelling on snow, golf cars and the like, with engines | 49116 |
| 29.10.59 | Special-purpose motor vehicles n.e.c. | 49119 |
| 29.10.9 | Sub-contracted operations as part of manufacturing of motor vehicles | |
| 29.10.99 | Sub-contracted operations as part of manufacturing of motor vehicles | 88221 (*) |
| 29.2 | Bodies (coachwork) for motor vehicles; trailers and semi-trailers | |
| 29.20 | Bodies (coachwork) for motor vehicles; trailers and semi-trailers | |
| 29.20.1 | Bodies for motor vehicles | |
| 29.20.10 | Bodies for motor vehicles | 49210 |
| 29.20.2 | Trailers and semi-trailers; containers | |
| 29.20.21 | Containers specially designed for carriage by one or more modes of transport | 49221 |
| 29.20.22 | Trailers and semi-trailers of the caravan type, for housing or camping | 49222 |
| 29.20.23 | Other trailers and semi-trailers | 49229 |
| 29.20.3 | Parts of trailers, semi-trailers and other vehicles, not mechanically propelled | |
| 29.20.30 | Parts of trailers, semi-trailers and other vehicles, not mechanically propelled | 49232 |
| 29.20.4 | Reconditioning, assembly, fitting out and bodywork services of motor vehicles | |
| 29.20.40 | Reconditioning, assembly, fitting out and bodywork services of motor vehicles | 88221 (*) |
| 29.20.5 | Fitting out services of caravans and mobile homes | |
| 29.20.50 | Fitting out services of caravans and mobile homes | 88221 (*) |
| 29.20.9 | Sub-contracted operations as part of manufacturing of bodies (coachwork) for motor vehicles, trailers and semi-trailers | |
| 29.20.99 | Sub-contracted operations as part of manufacturing of bodies (coachwork) for motor vehicles, trailers and semi-trailers | 88221 (*) |
| 29.3 | Parts and accessories for motor vehicles | |
| 29.31 | Electrical and electronic equipment for motor vehicles | |
| 29.31.1 | Ignition wiring sets and other wiring sets of a kind used in vehicles, aircraft or ships | |
| 29.31.10 | Ignition wiring sets and other wiring sets of a kind used in vehicles, aircraft or ships | 46330 |
| 29.31.2 | Other electrical equipment for motor vehicles and parts thereof | |
| 29.31.21 | Sparking plugs; ignition magnetos; magneto-dynamos; magnetic flywheels; distributors; ignition coils | 46910 (*) |
| 29.31.22 | Starter motors and dual purpose starter-generators; other generators and other equipment | 46910 (*) |
| 29.31.23 | Electrical signalling equipment, windscreen wipers, defrosters and demisters for motor vehicles and motorcycles | 46910 (*) |
| 29.31.3 | Parts of other electrical equipment for motor vehicles and motorcycles | |
| 29.31.30 | Parts of other electrical equipment for motor vehicles and motorcycles | 46960 (*) |
| 29.31.9 | Sub-contracted operations as part of manufacturing of electrical and electronic equipment for motor vehicles | |
| 29.31.99 | Sub-contracted operations as part of manufacturing of electrical and electronic equipment for motor vehicles | 88239 (*) |
| 29.32 | Other parts and accessories for motor vehicles | |
| 29.32.1 | Seats for motor vehicles | |
| 29.32.10 | Seats for motor vehicles | 38111 (*) |
| 29.32.2 | Safety seat belts, airbags and parts and accessories of bodies | |
| 29.32.20 | Safety seat belts, airbags and parts and accessories of bodies | 49231 |
| 29.32.3 | Parts and accessories n.e.c., for motor vehicles | |
| 29.32.30 | Parts and accessories n.e.c., for motor vehicles | 49129 (*) |
| 29.32.9 | Assembly services of parts and accessories for motor vehicles, n.e.c.; assembly services of complete construction kits for motor vehicles within the manufacturing process; sub-contracted operations as part of manufacturing of other parts and accessories for motor vehicles | |
| 29.32.91 | Subcontracted assembly services for complete sets for motor vehicles | 88221 (*) |
| 29.32.92 | Assembly services of parts and accessories for motor vehicles, n.e.c. | 88221 (*) |
| 29.32.99 | Sub-contracted operations as part of manufacturing of other parts and accessories for motor vehicles | 88221 (*) |
| 30 | Other transport equipment | |
| 30.1 | Ships and boats | |
| 30.11 | Ships and floating structures | |
| 30.11.1 | Naval ships | |
| 30.11.10 | Naval ships | 49319 (*) |
| 30.11.2 | Ships and similar vessels for the transport of persons or goods | |
| 30.11.21 | Cruise ships, excursion boats and similar vessels for the transport of persons; ferry-boats of all kinds | 49311 |
| 30.11.22 | Tankers for the transport of crude oil, oil products, chemicals, liquefied gas | 49312 |
| 30.11.23 | Refrigerated vessels, except tankers | 49313 |
| 30.11.24 | Dry cargo ships | 49314 |
| 30.11.3 | Fishing vessels and other special vessels | |
| 30.11.31 | Fishing vessels; factory ships and other vessels for processing or preserving fishery products | 49315 |
| 30.11.32 | Tugs and pusher craft | 49316 |
| 30.11.33 | Dredgers; light-vessels, floating cranes; other vessels | 49319 (*) |
| 30.11.4 | Offshore vessels and infrastructure | |
| 30.11.40 | Offshore vessels and infrastructure | 49320 |
| 30.11.5 | Other floating structures (including rafts, tanks, coffer-dams, landing stages, buoys and beacons) | |
| 30.11.50 | Other floating structures (including rafts, tanks, coffer-dams, landing stages, buoys and beacons) | 49390 |
| 30.11.9 | Conversion, reconstruction and fitting out services of ships, floating platforms and structures; sub-contracted operations as part of manufacturing of ships and floating structures | |
| 30.11.91 | Conversion and reconstruction of ships, floating platforms and structures | 88229 (*) |
| 30.11.92 | Fitting out services of ships and floating platforms and structures | 88229 (*) |
| 30.11.99 | Sub-contracted operations as part of manufacturing of ships and floating structures | 88229 (*) |
| 30.12 | Pleasure and sporting boats | |
| 30.12.1 | Pleasure and sporting boats | |
| 30.12.11 | Sailboats (except inflatable) for pleasure or sports, with or without auxiliary motor | 49410 |
| 30.12.12 | Inflatable vessels for pleasure or sports | 49490 (*) |
| 30.12.19 | Other vessels for pleasure or sports; rowing boats and canoes | 49490 (*) |
| 30.12.9 | Sub-contracted operations as part of manufacturing of pleasure and sporting boats | |
| 30.12.99 | Sub-contracted operations as part of manufacturing of pleasure and sporting boats | 88229 (*) |
| 30.2 | Railway locomotives and rolling stock | |
| 30.20 | Railway locomotives and rolling stock | |
| 30.20.1 | Rail locomotives and locomotive tenders | |
| 30.20.11 | Rail locomotives powered from an external source of electricity | 49511 |
| 30.20.12 | Diesel-electric locomotives | 49512 |
| 30.20.13 | Other rail locomotives; locomotive tenders | 49519 |
| 30.20.2 | Self-propelled railway or tramway coaches, vans and trucks, except maintenance or service vehicles | |
| 30.20.20 | Self-propelled railway or tramway coaches, vans and trucks, except maintenance or service vehicles | 49520 |
| 30.20.3 | Other rolling-stock | |
| 30.20.31 | Railway or tramway maintenance or service vehicles | 49531 |
| 30.20.32 | Railway or tramway passenger coaches, not self-propelled; luggage vans and other specialised vans | 49532 |
| 30.20.33 | Railway or tramway goods vans and wagons, not self-propelled | 49533 |
| 30.20.4 | Parts of railway or tramway locomotives or rolling-stock; fixtures and fittings and parts thereof; mechanical traffic control equipment | |
| 30.20.40 | Parts of railway or tramway locomotives or rolling-stock; fixtures and fittings and parts thereof; mechanical traffic control equipment | 49540 |
| 30.20.9 | Reconditioning and fitting out services (completing) of railway and tramway locomotives and rolling-stock; sub-contracted operations as part of manufacturing of railway locomotives and rolling stock | |
| 30.20.91 | Reconditioning and fitting out services (completing) of railway and tramway locomotives and rolling-stock | 88229 (*) |
| 30.20.99 | Sub-contracted operations as part of manufacturing of railway locomotives and rolling stock | 88229 (*) |
| 30.3 | Air and spacecraft and related machinery | |
| 30.30 | Air and spacecraft and related machinery | |
| 30.30.1 | Motors and engines for aircraft or spacecraft; ground flying trainers, and parts thereof | |
| 30.30.11 | Aircraft spark-ignition engines | 43131 |
| 30.30.12 | Turbo-jets and turbo-propellers | 43132 |
| 30.30.13 | Reaction engines, excluding turbo-jets | 43133 |
| 30.30.14 | Ground flying trainers and parts thereof | 43134 |
| 30.30.15 | Parts for aircraft spark-ignition engines | 43152 |
| 30.30.16 | Parts of turbo-jets or turbo-propellers | 43155 |
| 30.30.2 | Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft | |
| 30.30.20 | Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft | 49610 |
| 30.30.3 | Helicopters and aeroplanes | |
| 30.30.31 | Helicopters | 49621 |
| 30.30.32 | Aeroplanes and other aircraft, of an unladen weight ≤ 2 000 kg | 49622 |
| 30.30.33 | Aeroplanes and other aircraft, of an unladen weight > 2 000 kg but ≤ 15 000 kg | 49623 (*) |
| 30.30.34 | Aeroplanes and other aircraft, of an unladen weight > 15 000 kg | 49623 (*) |
| 30.30.4 | Spacecraft (including satellites) and spacecraft launch vehicles | |
| 30.30.40 | Spacecraft (including satellites) and spacecraft launch vehicles | 49630 |
| 30.30.5 | Other parts of aircraft and spacecraft | |
| 30.30.50 | Other parts of aircraft and spacecraft | 38111 (*)
  49640 |
| 30.30.6 | Overhaul and conversion services of aircraft and aircraft engines | |
| 30.30.60 | Overhaul and conversion services of aircraft and aircraft engines | 87149 (*) |
| 30.30.9 | Sub-contracted operations as part of manufacturing of air and spacecraft and related machinery | |
| 30.30.99 | Sub-contracted operations as part of manufacturing of air and spacecraft and related machinery | 88229 (*) |
| 30.4 | Military fighting vehicles | |
| 30.40 | Military fighting vehicles | |
| 30.40.1 | Motorised tanks and other armoured fighting vehicles and parts thereof | |
| 30.40.10 | Motorised tanks and other armoured fighting vehicles and parts thereof | 44710 |
| 30.40.9 | Sub-contracted operations as part of manufacturing of military fighting vehicles | |
| 30.40.99 | Sub-contracted operations as part of manufacturing of military fighting vehicles | 88229 (*) |
| 30.9 | Transport equipment n.e.c. | |
| 30.91 | Motorcycles | |
| 30.91.1 | Motorcycles and side-cars | |
| 30.91.11 | Motorcycles and cycles with an auxiliary motor with reciprocating internal combustion piston engine ≤ 50 cm3 | 49911 |
| 30.91.12 | Motorcycles with reciprocating internal combustion piston engine > 50 cm3 | 49912 |
| 30.91.13 | Motorcycles n.e.c.; side-cars | 49913 |
| 30.91.2 | Parts and accessories of motorcycles and side-cars | |
| 30.91.20 | Parts and accessories of motorcycles and side-cars | 49941 |
| 30.91.3 | Internal combustion engines of a kind used for motorcycles | |
| 30.91.31 | Spark-ignition reciprocating internal combustion piston engines for motorcycles, of a cylinder capacity ≤ 1000 cm3 | 43121 (*) |
| 30.91.32 | Spark-ignition reciprocating internal combustion piston engines for motorcycles, of a cylinder capacity > 1000 cm3 | 43122 (*) |
| 30.91.9 | Sub-contracted operations as part of manufacturing of motorcycles | |
| 30.91.99 | Sub-contracted operations as part of manufacturing of motorcycles | 88229 (*) |
| 30.92 | Bicycles and invalid carriages | |
| 30.92.1 | Bicycles and other cycles, not motorised | |
| 30.92.10 | Bicycles and other cycles, not motorised | 49921 |
| 30.92.2 | Invalid carriages, excluding parts and accessories | |
| 30.92.20 | Invalid carriages, excluding parts and accessories | 49922 |
| 30.92.3 | Parts and accessories of bicycles and other cycles, not motorised, and of invalid carriages | |
| 30.92.30 | Parts and accessories of bicycles and other cycles, not motorised, and of invalid carriages | 49942 |
| 30.92.4 | Baby carriages and parts thereof | |
| 30.92.40 | Baby carriages and parts thereof | 38992 |
| 30.92.9 | Sub-contracted operations as part of manufacturing of bicycles and invalid carriages | |
| 30.92.99 | Sub-contracted operations as part of manufacturing of bicycles and invalid carriages | 88229 (*) |
| 30.99 | Other transport equipment n.e.c. | |
| 30.99.1 | Other transport equipment n.e.c. | |
| 30.99.10 | Other transport equipment n.e.c. | 49930 |
| 30.99.9 | Sub-contracted operations as part of manufacturing of other transport equipment n.e.c. | |
| 30.99.99 | Sub-contracted operations as part of manufacturing of other transport equipment n.e.c. | 88229 (*) |
| 31 | Furniture | |
| 31.0 | Furniture | |
| 31.00 | Seats and parts thereof; parts of furniture | |
| 31.00.1 | Seats and parts thereof | |
| 31.00.11 | Seats, primarily with metal frames | 38111 |
| 31.00.12 | Seats, primarily with wooden frames | 38112 |
| 31.00.13 | Other seats | 38119 |
| 31.00.14 | Parts of seats | 38160 (*) |
| 31.00.2 | Parts of furniture (except seats) | |
| 31.00.20 | Parts of furniture (except seats) | 38160 (*) |
| 31.00.9 | Upholstering services of chairs and seats; sub-contracted operations as part of manufacturing of seats, parts thereof and parts of furniture | |
| 31.00.91 | Upholstering services of chairs and seats | 88190 (*) |
| 31.00.99 | Sub-contracted operations as part of manufacturing of seats, parts thereof and parts of furniture | 88190 (*) |
| 31.01 | Office and shop furniture | |
| 31.01.1 | Office and shop furniture | |
| 31.01.11 | Metal furniture of a kind used in offices | 38121 |
| 31.01.12 | Wooden furniture of a kind used in offices | 38122 |
| 31.01.13 | Wooden furniture for shops | 38140 (*) |
| 31.01.9 | Sub-contracted operations as part of manufacturing of office and shop furniture | |
| 31.01.99 | Sub-contracted operations as part of manufacturing of office and shop furniture | 88190 (*) |
| 31.02 | Kitchen furniture | |
| 31.02.1 | Kitchen furniture | |
| 31.02.10 | Kitchen furniture | 38130 |
| 31.02.9 | Sub-contracted operations as part of manufacturing of kitchen furniture | |
| 31.02.99 | Sub-contracted operations as part of manufacturing of kitchen furniture | 88190 (*) |
| 31.03 | Mattresses | |
| 31.03.1 | Mattresses | |
| 31.03.11 | Mattress supports | 38150 (*) |
| 31.03.12 | Mattresses, excluding mattress supports | 38150 (*) |
| 31.03.9 | Sub-contracted operations as part of manufacturing of mattresses | |
| 31.03.99 | Sub-contracted operations as part of manufacturing of mattresses | 88190 (*) |
| 31.09 | Other furniture | |
| 31.09.1 | Other furniture | |
| 31.09.11 | Metal furniture n.e.c. | 38140 (*) |
| 31.09.12 | Wooden furniture of a kind used in the bedroom, in the dining room and in the living room | 38140 (*) |
| 31.09.13 | Wooden furniture n.e.c. | 38140 (*) |
| 31.09.14 | Furniture of plastics or other materials (e.g. cane, osier or bamboo) | 38140 (*) |
| 31.09.9 | Finishing services of new furniture; sub-contracted operations as part of manufacturing of other furniture | |
| 31.09.91 | Finishing services of new furniture (except upholstering of chairs and seats) | 88190 (*) |
| 31.09.99 | Sub-contracted operations as part of manufacturing of other furniture | 88190 (*) |
| 32 | Other manufactured goods | |
| 32.1 | Jewellery, bijouterie and related articles | |
| 32.11 | Coins | |
| 32.11.1 | Coins | |
| 32.11.10 | Coins | 38250 |
| 32.11.9 | Sub-contracted operations as part of manufacturing of coins | |
| 32.11.99 | Sub-contracted operations as part of manufacturing of coins | 88190 (*) |
| 32.12 | Jewellery and related articles | |
| 32.12.1 | Jewellery and related articles | |
| 32.12.11 | Cultured pearls, precious or semi-precious stones, including synthetic or reconstructed, worked but not set | 38220 |
| 32.12.12 | Industrial diamonds, worked; dust and powder of natural or synthetic precious or semi-precious stones | 38230 |
| 32.12.13 | Articles of jewellery and parts thereof; articles of goldsmiths' or silversmiths' wares and parts thereof | 38240 (*) |
| 32.12.14 | Other articles of precious metal; articles of natural or cultured pearls, precious or semi-precious stones | 38240 (*)
  48490 (*) |
| 32.12.9 | Sub-contracted operations as part of manufacturing of jewellery and related articles | |
| 32.12.99 | Sub-contracted operations as part of manufacturing of jewellery and related articles | 88190 (*) |
| 32.13 | Imitation jewellery and related articles | |
| 32.13.1 | Imitation jewellery and related articles | |
| 32.13.10 | Imitation jewellery and related articles | 38997
  48490 (*) |
| 32.13.9 | Sub-contracted operations as part of manufacturing of imitation jewellery and related articles | |
| 32.13.99 | Sub-contracted operations as part of manufacturing of imitation jewellery and related articles | 88190 (*) |
| 32.2 | Musical instruments | |
| 32.20 | Musical instruments | |
| 32.20.1 | Pianos, organs and other string and wind musical instruments, keyboards; metronomes, tuning forks; mechanisms for musical boxes | |
| 32.20.11 | Pianos and other keyboard stringed musical instruments | 38310 |
| 32.20.12 | Other string musical instruments | 38320 |
| 32.20.13 | Keyboard pipe organs, harmoniums and similar instruments; accordions and similar instruments; mouth organs; wind instruments | 38330 |
| 32.20.14 | Musical or keyboard instruments, the sound of which is produced, or must be amplified, electrically | 38340 |
| 32.20.15 | Other musical instruments | 38350 |
| 32.20.16 | Metronomes, tuning forks and pitch pipes; mechanisms for musical boxes; musical instrument strings | 38360 (*) |
| 32.20.2 | Parts and accessories of musical instruments | |
| 32.20.20 | Parts and accessories of musical instruments | 38360 (*) |
| 32.20.9 | Sub-contracted operations as part of manufacturing of musical instruments | |
| 32.20.99 | Sub-contracted operations as part of manufacturing of musical instruments | 88190 (*) |
| 32.3 | Sports goods | |
| 32.30 | Sports goods | |
| 32.30.1 | Sports goods | |
| 32.30.11 | Snow-skis and other snow-ski equipment, except footwear; ice skates and roller skates; parts thereof | 38410 |
| 32.30.12 | Snow-ski footwear | 29410 |
| 32.30.13 | Water-skis, surfboards, sailboards and other water-sport equipment | 38420 |
| 32.30.14 | Gymnasium, fitness centre or athletics articles and equipment | 38430 |
| 32.30.15 | Other articles and equipment for sports or outdoor games; swimming pools and paddling pools | 38440 |
| 32.30.16 | Fishing rods, other line fishing tackle; articles for hunting or fishing n.e.c. | 38450 |
| 32.30.9 | Sub-contracted operations as part of manufacturing of sports goods | |
| 32.30.99 | Sub-contracted operations as part of manufacturing of sports goods | 88190 (*) |
| 32.4 | Games and toys | |
| 32.40 | Games and toys | |
| 32.40.1 | Dolls representing only human beings; toys representing animals or non-human creatures; parts thereof | |
| 32.40.11 | Dolls representing only human beings | 38520 (*) |
| 32.40.12 | Toys representing animals or non-human creatures | 38520 (*) |
| 32.40.13 | Parts and accessories of dolls representing human beings | 38530 |
| 32.40.2 | Toy trains and their accessories; other reduced-size models or construction sets and constructional toys | |
| 32.40.20 | Toy trains and their accessories; other reduced-size models or construction sets and constructional toys | 38540 |
| 32.40.3 | Other toys, including toy musical instruments | |
| 32.40.31 | Wheeled toys designed to be ridden by children; dolls' carriages | 38510 |
| 32.40.32 | Puzzles | 38550 |
| 32.40.39 | Games and toys n.e.c. | 38560 |
| 32.40.4 | Other games | |
| 32.40.41 | Playing cards | 38570 |
| 32.40.42 | Articles for billiards, articles for funfair, table or parlour games; other games, coin- or disc-operated | 38590 |
| 32.40.9 | Sub-contracted operations as part of manufacturing of games and toys | |
| 32.40.99 | Sub-contracted operations as part of manufacturing of games and toys | 88190 (*) |
| 32.5 | Medical and dental instruments and supplies | |
| 32.50 | Medical and dental instruments and supplies | |
| 32.50.1 | Medical, surgical and dental instruments and appliances | |
| 32.50.11 | Instruments and appliances used in dental treatment | 48130 |
| 32.50.12 | Medical, surgical or laboratory sterilisers | 48140 |
| 32.50.13 | Syringes, needles, catheters, cannulae and the like; ophthalmic and other instruments and appliances n.e.c. | 48150 |
| 32.50.2 | Therapeutic instruments and appliances; accessories, protheses and orthopaedic appliances | |
| 32.50.21 | Therapeutic instruments and appliances; breathing appliances | 48160 (*) |
| 32.50.22 | Artificial joints; orthopaedic appliances; artificial teeth; dental fittings; artificial parts of the body n.e.c. | 35440 (*)
  48170 (*) |
| 32.50.23 | Parts and accessories of prostheses and orthopaedic appliances | 48170 (*) |
| 32.50.3 | Medical, surgical, dental or veterinary furniture; barbers' chairs and similar chairs and parts thereof | |
| 32.50.30 | Medical, surgical, dental or veterinary furniture; barbers' chairs and similar chairs and parts thereof | 48180 |
| 32.50.4 | Spectacles, lenses and parts thereof | |
| 32.50.41 | Contact lenses; spectacle lenses of any material | 48311 (*) |
| 32.50.42 | Spectacles, goggles and the like, corrective, protective or other | 48312 |
| 32.50.43 | Frames and mountings for spectacles, goggles or the like | 48313 |
| 32.50.44 | Parts of frames and mountings for spectacles, goggles or the like | 48352 |
| 32.50.5 | Other articles for medical or surgical purposes | |
| 32.50.50 | Other articles for medical or surgical purposes | 35290 |
| 32.50.9 | Sub-contracted operations as part of manufacturing of medical and surgical equipment and orthopaedic appliances | |
| 32.50.99 | Sub-contracted operations as part of manufacturing of medical and surgical equipment and orthopaedic appliances | 88235 (*) |
| 32.9 | Manufactured goods n.e.c. | |
| 32.91 | Brooms and brushes | |
| 32.91.1 | Brooms and brushes | |
| 32.91.11 | Brooms and brushes for household cleaning | 38993 (*) |
| 32.91.12 | Tooth brushes, hair brushes and other toilet brushes for use on the person; artists' brushes, writing brushes and brushes for cosmetics | 38993 (*) |
| 32.91.19 | Other brushes n.e.c. | 38993 (*) |
| 32.91.9 | Sub-contracted operations as part of manufacturing of brooms and brushes | |
| 32.91.99 | Sub-contracted operations as part of manufacturing of brooms and brushes | 88190 (*) |
| 32.99 | Other manufactured goods n.e.c. | |
| 32.99.1 | Safety headgear; pens and pencils, boards, date, sealing or numbering stamps; typewriter ribbons, ink-pads | |
| 32.99.11 | Safety headgear and other safety products | 36971
  36972 |
| 32.99.12 | Ball point pens; felt-tipped and other porous-tipped pens and markers; propelling or sliding pencils | 38911 (*) |
| 32.99.13 | Indian ink drawing pens; fountain pens, stylograph pens and other pens | 38911 (*) |
| 32.99.14 | Sets of writing implements, pen- and pencil-holders and similar holders; parts thereof | 38911 (*) |
| 32.99.15 | Pencils, crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors' chalks | 38911 (*) |
| 32.99.16 | Slates and boards; date, sealing or numbering stamps and the like; typewriter or similar ribbons; ink-pads | 38140
  38912 |
| 32.99.2 | Umbrellas; walking-sticks; buttons; button-moulds; fasteners; parts thereof | |
| 32.99.21 | Umbrellas and sun umbrellas; walking-sticks, seat-sticks, whips and the like | 38921 |
| 32.99.22 | Parts, trimmings and accessories of umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips and the like | 38922 (*) |
| 32.99.23 | Press-fasteners, snap-fasteners, press-studs and parts thereof; buttons; slide fasteners | 38923 |
| 32.99.24 | Button moulds and other parts of buttons; button blanks; parts of slide fasteners | 38924 |
| 32.99.3 | Products of human or animal hair; similar products of textile materials | |
| 32.99.30 | Products of human or animal hair; similar products of textile materials | 38972 |
| 32.99.4 | Lighters, pipes and parts thereof; articles of combustible material; liquid or liquefied gas fuels | |
| 32.99.41 | Cigarette lighters and other lighters; smoking pipes and cigar or cigarette holders and parts thereof | 38994 (*) |
| 32.99.42 | Parts of lighters; pyrophoric alloys; articles of combustible materials | 38995 |
| 32.99.43 | Liquid or liquefied-gas fuels for lighters, in containers of a capacity ≤ 300 cm3 | 38999 (*) |
| 32.99.5 | Other articles n.e.c. | |
| 32.99.51 | Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes | 38991 |
| 32.99.52 | Combs, hair-slides and the like; hairpins; curling pins; scent sprays and mounts and heads therefore | 38994 (*) |
| 32.99.53 | Instruments, apparatus and models designed for demonstrational purposes | 38996 |
| 32.99.54 | Candles, tapers and the like | 38999 (*) |
| 32.99.55 | Artificial flowers, foliage and fruit and parts thereof | 38999 (*) |
| 32.99.59 | Other miscellaneous articles n.e.c. | 38999 (*)
  48160 |
| 32.99.6 | Taxidermy services | |
| 32.99.60 | Taxidermy services | 88190 (*) |
| 32.99.9 | Sub-contracted operations as part of manufacturing of other manufactured goods n.e.c. | |
| 32.99.99 | Sub-contracted operations as part of manufacturing of other manufactured goods n.e.c. | 88190 (*) |
| 33 | Repair and installation services of machinery and equipment | |
| 33.1 | Repair services of fabricated metal products, machinery and equipment | |
| 33.11 | Repair services of fabricated metal products | |
| 33.11.1 | Repair and maintenance services of fabricated metal products | |
| 33.11.11 | Repair and maintenance services of structural metal products | 87110 (*) |
| 33.11.12 | Repair and maintenance services of tanks, reservoirs and containers of metal | 87110 (*) |
| 33.11.13 | Repair and maintenance services of steam generators, except central heating hot water boilers | 87110 (*) |
| 33.11.14 | Repair and maintenance services of weapons and ammunition | 87110 (*) |
| 33.11.19 | Repair and maintenance services of other fabricated metal products | 87110 (*) |
| 33.12 | Repair services of machinery | |
| 33.12.1 | Repair and maintenance services of general-purpose machinery | |
| 33.12.11 | Repair and maintenance services of engines and turbines, except aircraft, vehicle and cycle engines | 87156 (*) |
| 33.12.12 | Repair and maintenance services of fluid power equipment, other pumps, compressors, taps and valves | 87156 (*) |
| 33.12.13 | Repair and maintenance services of bearings, gears, gearing and driving elements | 87156 (*) |
| 33.12.14 | Repair and maintenance services of ovens, furnaces and furnace burners | 87156 (*) |
| 33.12.15 | Repair and maintenance services of lifting and handling equipment | 87156 (*) |
| 33.12.16 | Repair and maintenance services of office machinery and equipment (except computers and peripherical equipment) | 87120 |
| 33.12.17 | Repair and maintenance services of power-driven hand tools | 87156 (*) |
| 33.12.18 | Repair and maintenance services of non-domestic cooling and ventilation equipment | 87156 (*) |
| 33.12.19 | Repair and maintenance services of other general-purpose machinery n.e.c. | 87156 (*) |
| 33.12.2 | Repair and maintenance services of special-purpose machinery | |
| 33.12.21 | Repair and maintenance services of agricultural and forestry machinery | 87156 (*) |
| 33.12.22 | Repair and maintenance services of metal forming machinery and machine tools | 87156 (*) |
| 33.12.23 | Repair and maintenance services of machinery for metallurgy | 87156 (*) |
| 33.12.24 | Repair and maintenance services of machinery for mining, quarrying and construction | 87156 (*) |
| 33.12.25 | Repair and maintenance services of machinery for food, beverage and tobacco processing | 87156 (*) |
| 33.12.26 | Repair and maintenance services of machinery for textile, apparel and leather production | 87156 (*) |
| 33.12.27 | Repair and maintenance services of machinery for paper and paperboard production | 87156 (*) |
| 33.12.28 | Repair and maintenance services of machinery for plastics and rubber | 87156 (*) |
| 33.12.29 | Repair and maintenance services of other special-purpose machinery | 87156 (*) |
| 33.13 | Repair services of electronic and optical equipment | |
| 33.13.1 | Repair and maintenance services of electronic and optical equipment | |
| 33.13.11 | Repair and maintenance services of instruments and appliances for measuring, testing and navigation | 87154 (*) |
| 33.13.12 | Repair and maintenance services of irradiation, electromedical and electrotherapeutic equipment | 87154 (*) |
| 33.13.13 | Repair and maintenance services of professional optical instruments and photographic equipment | 87154 (*) |
| 33.13.19 | Repair and maintenance services of other professional electronic equipment | 87154 (*) |
| 33.14 | Repair services of electrical equipment | |
| 33.14.1 | Repair and maintenance services of electrical equipment | |
| 33.14.11 | Repair and maintenance of electric motors, generators, transformers and electricity distribution and control apparatus | 87152 (*) |
| 33.14.19 | Repair and maintenance services of other professional electrical equipment | 87152 (*) |
| 33.15 | Repair and maintenance services of ships and boats | |
| 33.15.1 | Repair and maintenance services of ships and boats | |
| 33.15.10 | Repair and maintenance services of ships and boats | 87149 (*) |
| 33.16 | Repair and maintenance services of aircraft and spacecraft | |
| 33.16.1 | Repair and maintenance services of aircraft and spacecraft | |
| 33.16.10 | Repair and maintenance services of aircraft and spacecraft | 87149 (*) |
| 33.17 | Repair and maintenance services of other transport equipment | |
| 33.17.1 | Repair and maintenance services of other transport equipment | |
| 33.17.11 | Repair and maintenance services of railway locomotives and rolling-stock | 87149 (*) |
| 33.17.19 | Repair and maintenance services of other transport equipment n.e.c. | 87149 (*) |
| 33.19 | Repair services of other equipment | |
| 33.19.1 | Repair services of other equipment | |
| 33.19.10 | Repair services of other equipment | 87159 |
| 33.2 | Installation services of industrial machinery and equipment | |
| 33.20 | Installation services of industrial machinery and equipment | |
| 33.20.1 | Installation services of fabricated metal products, except machinery and equipment | |
| 33.20.11 | Installation services of steam generators, except central heating hot water boilers, including installation services for metal pipe systems in industrial plants | 87310 (*) |
| 33.20.12 | Installation services of other fabricated metal products, except machinery and equipment | 87310 (*) |
| 33.20.2 | Installation services of general-purpose machinery | |
| 33.20.21 | Installation services of office and accounting machinery | 87333 |
| 33.20.29 | Installation services of other general-purpose machinery n.e.c. | 87320 (*) |
| 33.20.3 | Installation services of special-purpose machinery | |
| 33.20.31 | Installation services of industrial machinery and equipment for agriculture | 87320 (*) |
| 33.20.32 | Installation services of metal forming machinery | 87320 (*) |
| 33.20.33 | Installation services of industrial machinery and equipment for metallurgy | 87320 (*) |
| 33.20.34 | Installation services of industrial machinery and equipment for mining | 87320 (*) |
| 33.20.35 | Installation services of industrial machinery and equipment for food, beverages and tobacco processing | 87320 (*) |
| 33.20.36 | Installation services of industrial machinery and equipment for textiles, apparel and leather production | 87320 (*) |
| 33.20.37 | Installation services of industrial machinery and equipment for paper and paperboard production | 87320 (*) |
| 33.20.38 | Installation services of industrial machinery and equipment for plastic and rubber production | 87320 (*) |
| 33.20.39 | Installation services of other special-purpose machinery | 87320 (*)
  87331 |
| 33.20.4 | Installation services of electronic and optical equipment | |
| 33.20.41 | Installation services of professional medical machinery and precision and optical instruments | 87350 |
| 33.20.42 | Installation services of professional electronic equipment | 87340 |
| 33.20.5 | Installation services of electrical equipment | |
| 33.20.50 | Installation services of electrical equipment | 87360 |
| 33.20.6 | Installation services of industrial process control equipment | |
| 33.20.60 | Installation services of industrial process control equipment | 87320 (*) |
| 33.20.7 | Installation services of other goods n.e.c. | |
| 33.20.70 | Installation services of other goods n.e.c. | 87390 |
| D | ELECTRICITY, GAS, STEAM AND AIR CONDITIONING | |
| 35 | Electricity, gas, steam and air conditioning | |
| 35.1 | Electricity, transmission and distribution services | |
| 35.11 | Electricity | |
| 35.11.1 | Electricity | |
| 35.11.10 | Electricity | 17100 |
| 35.12 | Transmission services of electricity | |
| 35.12.1 | Transmission services of electricity | |
| 35.12.10 | Transmission services of electricity | 69111
  86311 |
| 35.13 | Distribution services of electricity | |
| 35.13.1 | Distribution services of electricity | |
| 35.13.10 | Distribution services of electricity | 69112
  86312 |
| 35.14 | Trade services of electricity | |
| 35.14.1 | Trade services of electricity | |
| 35.14.10 | Trade services of electricity | 61197
  61297
  62597 |
| 35.2 | Manufactured gas; distribution services of gaseous fuels through mains | |
| 35.21 | Manufactured gas | |
| 35.21.1 | Coal gas, water gas, producer gas and similar gases, other than petroleum gases | |
| 35.21.10 | Coal gas, water gas, producer gas and similar gases, other than petroleum gases | 17200 |
| 35.22 | Distribution services of gaseous fuels through mains | |
| 35.22.1 | Distribution services of gaseous fuels through mains | |
| 35.22.10 | Distribution services of gaseous fuels through mains | 69120
  86320 |
| 35.23 | Trade services of gas through mains | |
| 35.23.1 | Trade services of gas through mains | |
| 35.23.10 | Trade services of gas through mains | 61191 (*) |
| 35.3 | Steam and air conditioning supply services | |
| 35.30 | Steam and air conditioning supply services | |
| 35.30.1 | Steam and hot water; steam and hot water supply services | |
| 35.30.11 | Steam and hot water | 17300 |
| 35.30.12 | Steam and hot water supply services through mains | 69220 (*)
  86340 (*) |
| 35.30.2 | Ice; cooled air and chilled water supply services | |
| 35.30.21 | Ice, including ice for cooling (i.e. non-food) purposes | 17400 |
| 35.30.22 | Cooled air and chilled water supply services | 69220 (*)
  86340 (*) |
| E | WATER SUPPLY; SEWERAGE, WASTE MANAGEMENT AND REMEDIATION SERVICES | |
| 36 | Natural water; water treatment and supply services | |
| 36.0 | Natural water; water treatment and supply services | |
| 36.00 | Natural water; water treatment and supply services | |
| 36.00.1 | Natural water | |
| 36.00.11 | Drinking water | 18000 (*) |
| 36.00.12 | Non-drinking water | 18000 (*) |
| 36.00.2 | Treatment and distribution services of water through mains | |
| 36.00.20 | Treatment and distribution services of water through mains | 69210
  69230
  86330
  86350 |
| 36.00.3 | Trade services of water through mains | |
| 36.00.30 | Trade services of water through mains | 61198 |
| 37 | Sewerage services; sewage sludge | |
| 37.0 | Sewerage services; sewage sludge | |
| 37.00 | Sewerage services; sewage sludge | |
| 37.00.1 | Sewerage services | |
| 37.00.11 | Sewage removal and treatment services | 94110 |
| 37.00.12 | Treatment services of cesspools and septic tanks | 94120 |
| 37.00.2 | Sewage sludge | |
| 37.00.20 | Sewage sludge | 39920 |
| 38 | Waste collection, treatment and disposal services; materials recovery services | |
| 38.1 | Waste; waste collection services | |
| 38.11 | Non-hazardous waste; collection services of non-hazardous waste | |
| 38.11.1 | Collection services of non-hazardous recyclable waste | |
| 38.11.11 | Collection services of non-hazardous recyclable waste, municipal | 94221 |
| 38.11.19 | Collection services of non-hazardous recyclable waste, other | 94229 |
| 38.11.2 | Collection services of non-hazardous non-recyclable waste | |
| 38.11.21 | Collection services of non-hazardous non-recyclable waste, municipal | 94231 |
| 38.11.29 | Collection services of non-hazardous non-recyclable waste, other | 94239 |
| 38.11.3 | Non-recyclable non-hazardous waste, collected | |
| 38.11.31 | Non-recyclable non-hazardous municipal waste | 39910 |
| 38.11.39 | Other non-recyclable non-hazardous waste | 39990 (*) |
| 38.11.4 | Wrecks, for dismantling | |
| 38.11.41 | Vessels and other floating structures, for breaking up | 39370 |
| 38.11.49 | Wrecks, other than vessels and floating structures, for dismantling | 39910 (*) |
| 38.11.5 | Other recyclable non-hazardous waste, collected | |
| 38.11.51 | Glass waste | 37111 (*) |
| 38.11.52 | Paper and paperboard waste | 39240 (*) |
| 38.11.53 | Used pneumatic tyres of rubber | 39260 |
| 38.11.54 | Other rubber waste | 39250 (*) |
| 38.11.55 | Plastic waste | 39270 (*) |
| 38.11.56 | Textile waste | 39211
  39212
  39214
  39216 |
| 38.11.57 | Leather waste | 39220 (*) |
| 38.11.58 | Non-hazardous metal waste | 39310
  39320
  39331 (*)
  39332 (*)
  39333 (*)
  39340 (*)
  39361 (*)
  39362 (*)
  39363 (*)
  39364 (*)
  39365 (*)
  39366 (*)
  39367 |
| 38.11.59 | Other non-hazardous recyclable waste, n.e.c. | 39280 (*)
  39290 (*) |
| 38.11.6 | Services of transfer facilities for non-hazardous waste | |
| 38.11.61 | Services of transfer facilities for non-hazardous recyclable waste | 94313 |
| 38.11.69 | Services of transfer facilities for other non-hazardous waste | 94319 (*) |
| 38.12 | Hazardous waste; collection services of hazardous waste | |
| 38.12.1 | Collection services of hazardous waste | |
| 38.12.11 | Collection services of hazardous medical and other biohazardous waste | 94211 |
| 38.12.12 | Collection services of other hazardous industrial waste | 94212 |
| 38.12.13 | Collection services of hazardous municipal waste | 94219 |
| 38.12.2 | Hazardous waste, collected | |
| 38.12.21 | Spent (irradiated) fuel elements (cartridges) of nuclear reactors | 33720 |
| 38.12.22 | Pharmaceutical waste | 39931 |
| 38.12.23 | Other medical hazardous waste | 39939 |
| 38.12.24 | Hazardous chemical waste | 39950 (*) |
| 38.12.25 | Waste oils | 39950 (*) |
| 38.12.26 | Hazardous metal waste | 39365 (*)
  39366 (*) |
| 38.12.27 | Waste and scrap of primary cells, primary batteries and electric accumulators | 39380 |
| 38.12.29 | Other hazardous waste | 39990 (*) |
| 38.12.3 | Services of transfer facilities for hazardous waste | |
| 38.12.30 | Services of transfer facilities for hazardous waste | 94311 |
| 38.2 | Waste treatment and disposal services | |
| 38.21 | Treatment and disposal services of non-hazardous waste | |
| 38.21.1 | Non-hazardous waste treatment for final disposal services | |
| 38.21.10 | Non-hazardous waste treatment for final disposal services | 94319 (*) |
| 38.21.2 | Non-hazardous waste disposal services | |
| 38.21.21 | Sanitary landfill services | 94331 |
| 38.21.22 | Other landfill services | 94332 |
| 38.21.23 | Incineration services of non-hazardous waste | 94333 |
| 38.21.29 | Other non-hazardous waste disposal services | 94339 |
| 38.21.3 | Waste organic solvents | |
| 38.21.30 | Waste organic solvents | 39940 |
| 38.21.4 | Ashes and residues from waste incineration | |
| 38.21.40 | Ashes and residues from waste incineration | 39290 (*) |
| 38.22 | Treatment and disposal services of hazardous waste | |
| 38.22.1 | Nuclear and other hazardous waste treatment services | |
| 38.22.11 | Nuclear waste treatment services | 94321 (*) |
| 38.22.19 | Other hazardous waste treatment services | 94321 (*) |
| 38.22.2 | Nuclear and other hazardous waste disposal services | |
| 38.22.21 | Nuclear waste disposal services | 94322 (*) |
| 38.22.29 | Other hazardous waste disposal services | 94322 (*) |
| 38.3 | Materials recovery services; secondary raw materials | |
| 38.31 | Dismantling services of wrecks | |
| 38.31.1 | Dismantling services of wrecks | |
| 38.31.11 | Shipbreaking services | 94312 (*) |
| 38.31.12 | Dismantling services of wrecks, other than vessels and floating structures | 94312 (*) |
| 38.32 | Sorted materials recovery services; secondary raw materials | |
| 38.32.1 | Sorted materials recovery services | |
| 38.32.11 | Sorted metal materials recovery services | 89410 |
| 38.32.12 | Sorted non-metal materials recovery services | 89420 |
| 38.32.2 | Metal secondary raw materials | |
| 38.32.21 | Secondary raw material of precious metals | 39331 (*)
  39332 (*)
  39333 (*) |
| 38.32.22 | Secondary raw material of ferrous metals | 39340 (*) |
| 38.32.23 | Secondary raw material of copper | 39361 (*) |
| 38.32.24 | Secondary raw material of nickel | 39362 (*) |
| 38.32.25 | Secondary raw material of aluminium | 39363 (*) |
| 38.32.29 | Other metal secondary raw materials | 39364 (*)
  39368 |
| 38.32.3 | Non-metal secondary raw materials | |
| 38.32.31 | Secondary raw material of glass | 39290 (*) |
| 38.32.32 | Secondary raw material of paper and paperboard | 39240 (*) |
| 38.32.33 | Secondary raw material of plastic | 39270 (*) |
| 38.32.34 | Secondary raw material of rubber | 39250 (*) |
| 38.32.35 | Secondary raw material of textile | 3921 |
| 38.32.39 | Other non-metal secondary raw materials | 39220 (*)
  39280 (*)
  39290 (*) |
| 39 | Remediation services and other waste management services | |
| 39.0 | Remediation services and other waste management services | |
| 39.00 | Remediation services and other waste management services | |
| 39.00.1 | Remediation and clean-up services | |
| 39.00.11 | Remediation and clean-up services, soil and groundwater | 94413 |
| 39.00.12 | Remediation and clean-up services, surface water | 94412 |
| 39.00.13 | Remediation and clean-up services, air | 94411 |
| 39.00.14 | Building remediation services | 94430 |
| 39.00.2 | Other remediation and specialised pollution control services | |
| 39.00.21 | Site remediation containment, control and monitoring services and other site remediation services | 94420 |
| 39.00.22 | Other remediation services | 94490 |
| 39.00.23 | Other specialised pollution control services | 94900 |
| F | CONSTRUCTIONS AND CONSTRUCTION WORKS | |
| 41 | Buildings and building construction works | |
| 41.0 | Buildings and building construction works | |
| 41.00 | Buildings and building construction works | |
| 41.00.1 | Residential buildings | |
| 41.00.10 | Residential buildings | 5311 |
| 41.00.2 | Non-residential buildings | |
| 41.00.20 | Non-residential buildings | 5312 |
| 41.00.3 | Construction works for residential buildings (new works, additions, alterations and renovation works) | |
| 41.00.30 | Construction works for residential buildings (new works, additions, alterations and renovation works) | 5411 |
| 41.00.4 | Construction works for non-residential buildings (new works, additions, alterations and renovation works) | |
| 41.00.40 | Construction works for non-residential buildings (new works, additions, alterations and renovation works) | 5412 |
| 42 | Constructions and construction works for civil engineering | |
| 42.1 | Roads and railways; construction works for roads and railways | |
| 42.11 | Roads and motorways; construction works for roads and motorways | |
| 42.11.1 | Motorways, roads, streets and other vehicular or pedestrian ways and airfield runways | |
| 42.11.10 | Motorways, roads, streets and other vehicular or pedestrian ways and airfield runways | 53211
  53213 |
| 42.11.2 | Construction works for motorways, roads, streets and other vehicular or pedestrian ways and airfield runways | |
| 42.11.20 | Construction works for motorways, roads, streets and other vehicular or pedestrian ways and airfield runways | 54210 (*) |
| 42.12 | Railways and underground railways; construction works for railways and underground railways | |
| 42.12.1 | Railways and underground railways | |
| 42.12.10 | Railways and underground railways | 53212 |
| 42.12.2 | Construction works for railways and underground railways | |
| 42.12.20 | Construction works for railways and underground railways | 54210 (*) |
| 42.13 | Bridges and tunnels; construction works for bridges and tunnels | |
| 42.13.1 | Bridges and tunnels | |
| 42.13.10 | Bridges and tunnels | 5322 |
| 42.13.2 | Construction works for bridges and tunnels | |
| 42.13.20 | Construction works for bridges and tunnels | 54220 |
| 42.2 | Constructions and construction works for utility projects | |
| 42.21 | Constructions and construction works for utility projects for fluids | |
| 42.21.1 | Utility constructions for fluids | |
| 42.21.11 | Long-distance pipelines for fluids | 53241 |
| 42.21.12 | Local pipelines for fluids | 53251 |
| 42.21.13 | Irrigation systems (canals); water main and line constructions; water treatment plants, sewage disposal plants and pumping stations | 53231
  53234
  53235 |
| 42.21.2 | Construction works for utility projects for fluids | |
| 42.21.21 | Construction works for long-distance pipelines | 54241 |
| 42.21.22 | Construction works for local pipelines, including ancillary works | 54251 |
| 42.21.23 | Construction works for irrigation systems (canals), water mains and lines, water treatment plants, sewage disposal plants and pumping stations | 54232
  54239 (*) |
| 42.21.24 | Water well drilling and septic system installation works | 5434 |
| 42.22 | Constructions and construction works for utility projects for electricity and telecommunications | |
| 42.22.1 | Utility constructions for electricity and telecommunications | |
| 42.22.11 | Long-distance electricity power lines and communication lines | 53242 |
| 42.22.12 | Local electricity power lines and communication lines | 53252 |
| 42.22.13 | Power plants | 53262 |
| 42.22.2 | Construction works for utility projects for electricity and telecommunications | |
| 42.22.21 | Construction works for long-distance electricity power lines and communication lines | 54242 |
| 42.22.22 | Construction works for local electricity power lines and communication lines | 54252 |
| 42.22.23 | Construction works for power plants | 54260 |
| 42.9 | Constructions and construction works for other civil engineering projects | |
| 42.91 | Constructions and construction works for water projects | |
| 42.91.1 | Coastal and port constructions, dams, locks and related hydro-mechanical structures | |
| 42.91.10 | Coastal and port constructions, dams, locks and related hydro-mechanical structures | 53232
  53233 |
| 42.91.2 | Construction works for coastal and port constructions, dams, locks and related hydro-mechanical structures | |
| 42.91.20 | Construction works for coastal and port constructions, dams, locks and related hydro-mechanical structures | 54231
  54239 (*) |
| 42.99 | Constructions and construction works for other civil engineering projects n.e.c. | |
| 42.99.1 | Other civil engineering constructions | |
| 42.99.11 | Mining and manufacturing constructions | 53261
  53263
  53269 |
| 42.99.12 | Sport and recreation constructions | 53270 |
| 42.99.19 | Other civil engineering constructions n.e.c. | 53290 |
| 42.99.2 | Construction works for other civil engineering constructions | |
| 42.99.21 | Construction works for mining and manufacturing | 54270 |
| 42.99.22 | Construction works for structures of outdoor stadia and sport grounds | 54280 |
| 42.99.29 | Construction works for civil engineering constructions n.e.c. | 54290 |
| 43 | Specialised construction works | |
| 43.1 | Demolition and site preparation works | |
| 43.11 | Demolition works | |
| 43.11.1 | Demolition works | |
| 43.11.10 | Demolition works | 54310 |
| 43.12 | Site preparation works | |
| 43.12.1 | Site preparation works | |
| 43.12.11 | Soil and land preparation works; clearance works | 54320 (*) |
| 43.12.12 | Excavating and earthmoving works | 54330 |
| 43.13 | Test drilling and boring works | |
| 43.13.1 | Test drilling and boring works | |
| 43.13.10 | Test drilling and boring works | 54320 (*) |
| 43.2 | Electrical, plumbing and other construction installation works | |
| 43.21 | Electrical installation works | |
| 43.21.1 | Electrical installation works | |
| 43.21.10 | Electrical installation works | 5461 |
| 43.22 | Plumbing, heat and air-conditioning installation works | |
| 43.22.1 | Water plumbing, drain laying, heating, ventilation and air conditioning installation works | |
| 43.22.11 | Water plumbing and drain laying works | 5462 |
| 43.22.12 | Heating, ventilation and air conditioning installation works | 5463 |
| 43.22.2 | Gas fitting installation works | |
| 43.22.20 | Gas fitting installation works | 54640 |
| 43.29 | Other construction installation works | |
| 43.29.1 | Other construction installation works | |
| 43.29.11 | Insulation works | 54650 |
| 43.29.12 | Fencing and railing installation works | 54770 |
| 43.29.19 | Other installation works n.e.c. | 5469 |
| 43.3 | Building completion and finishing works | |
| 43.31 | Plastering works | |
| 43.31.1 | Plastering works | |
| 43.31.10 | Plastering works | 54720 |
| 43.32 | Joinery installation works | |
| 43.32.1 | Joinery installation works | |
| 43.32.10 | Joinery installation works | 54760 (*) |
| 43.33 | Floor and wall covering works | |
| 43.33.1 | Tiling works | |
| 43.33.10 | Tiling works | 54740 |
| 43.33.2 | Other floor laying and covering, wall covering and wall papering works | |
| 43.33.21 | Terrazzo, marble, granite and slate works | 54790 (*) |
| 43.33.29 | Other floor laying and covering, wall covering and wall papering works n.e.c. | 54750 |
| 43.34 | Painting and glazing works | |
| 43.34.1 | Painting works | |
| 43.34.10 | Painting works | 54730 |
| 43.34.2 | Glazing works | |
| 43.34.20 | Glazing works | 54710 |
| 43.39 | Other building completion and finishing works | |
| 43.39.1 | Other building completion and finishing works | |
| 43.39.11 | Ornamentation fitting works | 54760 (*) |
| 43.39.19 | Other building completion and finishing works n.e.c. | 54790 (*) |
| 43.9 | Other specialised construction works | |
| 43.91 | Roofing works | |
| 43.91.1 | Roofing works | |
| 43.91.11 | Roof framing works | 54522 |
| 43.91.19 | Other roofing works | 54530 (*) |
| 43.99 | Other specialised construction works n.e.c. | |
| 43.99.1 | Waterproofing works | |
| 43.99.10 | Waterproofing works | 54530 (*) |
| 43.99.2 | Scaffolding works | |
| 43.99.20 | Scaffolding works | 54570 |
| 43.99.3 | Pile driving works; foundation works | |
| 43.99.30 | Pile driving works; foundation works | 5451 |
| 43.99.4 | Concreting works | |
| 43.99.40 | Concreting works | 54540 |
| 43.99.5 | Structural steel components erection works | |
| 43.99.50 | Structural steel components erection works | 54550 |
| 43.99.6 | Masonry and bricklaying works | |
| 43.99.60 | Masonry and bricklaying works | 54560 |
| 43.99.7 | Assembly and erection works of prefabricated constructions | |
| 43.99.70 | Assembly and erection works of prefabricated constructions | 54400 |
| 43.99.9 | Specialised construction works n.e.c. | |
| 43.99.90 | Specialised construction works n.e.c. | 54521
  54590 |
| G | WHOLESALE AND RETAIL TRADE SERVICES; REPAIR SERVICES OF MOTOR VEHICLES AND MOTORCYCLES | |
| 45 | Wholesale and retail trade and repair services of motor vehicles and motorcycles | |
| 45.1 | Trade services of motor vehicles | |
| 45.11 | Trade services of cars and light motor vehicles | |
| 45.11.1 | Wholesale trade services of cars and light motor vehicles | |
| 45.11.11 | Wholesale trade services of passenger motor vehicles | 61181 (*) |
| 45.11.12 | Wholesale trade services of specialised passenger motor vehicles such as ambulances and minibuses, etc. and off-road motor vehicles (with a weight ≤ 3,5 tons) | 61181 (*) |
| 45.11.2 | Specialised store retail trade services of cars and light motor vehicles | |
| 45.11.21 | Specialised store retail trade services of new passenger motor vehicles | 62281 (*) |
| 45.11.22 | Specialised store retail trade services of used passenger motor vehicles | 62281 (*) |
| 45.11.23 | Specialised store retail trade services of new specialised passenger motor vehicles such as ambulances and minibuses, etc. and off-road motor vehicles (with a weight ≤ 3,5 tons) | 62281 (*) |
| 45.11.24 | Specialised store retail trade services of used specialised passenger motor vehicles such as ambulances and minibuses, etc. and off-road motor vehicles (with a weight ≤ 3,5 tons) | 62281 (*) |
| 45.11.3 | Other retail trade services of cars and light motor vehicles | |
| 45.11.31 | Internet retail trade services of cars and light motor vehicles | 62381 (*) |
| 45.11.39 | Other retail trade services of cars and light motor vehicles n.e.c. | 62381 (*) |
| 45.11.4 | Wholesale trade services on a fee or contract basis of cars and light motor vehicles | |
| 45.11.41 | Internet wholesale trade services on a fee or contract basis of cars and light motor vehicles | 62581 (*) |
| 45.11.49 | Other wholesale trade services on a fee or contract basis of cars and light motor vehicles | 62581 (*) |
| 45.19 | Trade services of other motor vehicles | |
| 45.19.1 | Wholesale trade services of other motor vehicles | |
| 45.19.11 | Wholesale trade services of lorries, trucks, trailers, semi-trailers and buses | 61181 (*) |
| 45.19.12 | Wholesale trade services of camping vehicles such as caravans and motor homes | 61181 (*) |
| 45.19.2 | Specialised store retail trade services of other motor vehicles | |
| 45.19.21 | Specialised store retail trade services of lorries, trucks, trailers, semi-trailers and buses | 62281 (*) |
| 45.19.22 | Specialised store retail trade services of camping vehicles such as caravans and motor homes | 62281 (*) |
| 45.19.3 | Other retail trade services of other motor vehicles | |
| 45.19.31 | Internet retail trade services of other motor vehicles | 62381 (*) |
| 45.19.39 | Other retail trade services of motor vehicles n.e.c. | 62381 (*) |
| 45.19.4 | Wholesale trade services on a fee or contract basis of other motor vehicles | |
| 45.19.41 | Internet wholesale trade services on a fee or contract basis of other motor vehicles | 62581 (*) |
| 45.19.49 | Other wholesale trade services on a fee or contract basis of other motor vehicles | 62581 (*) |
| 45.2 | Maintenance and repair services of motor vehicles | |
| 45.20 | Maintenance and repair services of motor vehicles | |
| 45.20.1 | Maintenance and repair services of cars and light goods motor vehicles | |
| 45.20.11 | Ordinary maintenance and repair services (except electrical system, tyre and body repair services) of cars and light goods motor vehicles | 87141 (*) |
| 45.20.12 | Electrical system repair services of cars and light goods motor vehicles | 87141 (*) |
| 45.20.13 | Tyre repair services, including wheel adjustment and balancing of cars and light goods motor vehicles | 87141 (*) |
| 45.20.14 | Body repair and similar services (door, lock, window, repainting, collision repair) of cars and light goods motor vehicles | 87141 (*) |
| 45.20.2 | Maintenance and repair services of other motor vehicles | |
| 45.20.21 | Ordinary maintenance and repair services (except electrical system and body repair services) of other motor vehicles | 87143 (*) |
| 45.20.22 | Electrical system repair services of other motor vehicles | 87143 (*) |
| 45.20.23 | Body repair and similar services (door, lock, window, repainting, collision repair) of other motor vehicles | 87143 (*) |
| 45.20.3 | Car-washing, polishing and similar services | |
| 45.20.30 | Car-washing, polishing and similar services | 87141 (*) |
| 45.3 | Trade services of motor vehicle parts and accessories | |
| 45.31 | Wholesale trade services of motor vehicle parts and accessories | |
| 45.31.1 | Wholesale trade services of motor vehicle parts and accessories | |
| 45.31.11 | Wholesale trade services of rubber tyres and inner tubes for tyres | 61181 (*) |
| 45.31.12 | Wholesale trade services of other motor vehicle parts and accessories | 61181 (*) |
| 45.31.2 | Wholesale trade services on a fee or contract basis of motor vehicle parts and accessories | |
| 45.31.20 | Wholesale trade services on a fee or contract basis of motor vehicle parts and accessories | 62581 (*) |
| 45.32 | Retail trade services of motor vehicle parts and accessories | |
| 45.32.1 | Specialised store retail trade services of motor vehicle parts and accessories | |
| 45.32.11 | Specialised store retail trade services of tyres | 62281 (*) |
| 45.32.12 | Specialised store retail trade services of other motor vehicle parts and accessories | 62281 (*) |
| 45.32.2 | Other retail trade services of parts and accessories of motor vehicles | |
| 45.32.21 | Internet retail trade services of parts and accessories of motor vehicles | 62381 (*) |
| 45.32.22 | Mail order retail trade services of parts and accessories of motor vehicles | 62381 (*) |
| 45.32.29 | Other retail trade services of parts and accessories of motor vehicles n.e.c. | 62481 |
| 45.4 | Trade, maintenance and repair services of motorcycles and related parts and accessories | |
| 45.40 | Trade, maintenance and repair services of motorcycles and related parts and accessories | |
| 45.40.1 | Wholesale trade services of motorcycles and related parts and accessories | |
| 45.40.10 | Wholesale trade services of motorcycles and related parts and accessories | 61181 (*) |
| 45.40.2 | Specialised store retail trade services of motorcycles and related parts and accessories | |
| 45.40.20 | Specialised store retail trade services of motorcycles and related parts and accessories | 62281 (*) |
| 45.40.3 | Other retail trade services of motorcycles and related parts and accessories | |
| 45.40.30 | Other retail trade services of motorcycles and related parts and accessories | 62381 (*) |
| 45.40.4 | Wholesale trade services on a fee or contract basis of motorcycles and related parts and accessories | |
| 45.40.40 | Wholesale trade services on a fee or contract basis of motorcycles and related parts and accessories | 62581 (*) |
| 45.40.5 | Maintenance and repair services of motorcycles | |
| 45.40.50 | Maintenance and repair services of motorcycles | 87142 |
| 46 | Wholesale trade services, except of motor vehicles and motorcycles | |
| 46.1 | Wholesale trade services on a fee or contract basis | |
| 46.11 | Wholesale trade services on a fee or contract basis of agricultural raw materials, live animals, textile raw materials and semi-finished goods | |
| 46.11.1 | Wholesale trade services on a fee or contract basis of agricultural raw materials, live animals, textile raw materials and semi-finished goods | |
| 46.11.11 | Wholesale trade services on a fee or contract basis of live animals | 61214 |
| 46.11.12 | Wholesale trade services on a fee or contract basis of flowers and plants | 61212 |
| 46.11.19 | Wholesale trade services on a fee or contract basis of other agricultural raw materials, textile raw materials and semi-finished goods | 61211
  61213
  61215
  61219 |
| 46.12 | Wholesale trade services on a fee or contract basis of fuels, ores, metals and industrial chemicals | |
| 46.12.1 | Wholesale trade services on a fee or contract basis of fuels, ores, metals and industrial chemicals | |
| 46.12.11 | Wholesale trade services on a fee or contract basis of solid, liquid and gaseous fuels and related products | 61291 |
| 46.12.12 | Wholesale trade services on a fee or contract basis of metal ores and metal in primary forms | 61292 |
| 46.12.13 | Wholesale trade services on a fee or contract basis of industrial chemicals, fertilisers and agrochemical products | 61271
  61272 |
| 46.13 | Wholesale trade services on a fee or contract basis of timber and building materials | |
| 46.13.1 | Wholesale trade services on a fee or contract basis of timber and building materials | |
| 46.13.11 | Wholesale trade services on a fee or contract basis of timber and products of timber | 61293 |
| 46.13.12 | Wholesale trade services on a fee or contract basis of building materials | 61261
  61262
  61263
  61264 |
| 46.14 | Wholesale trade services on a fee or contract basis of machinery, industrial equipment, ships and aircraft | |
| 46.14.1 | Wholesale trade services on a fee or contract basis of machinery, industrial equipment, ships and aircraft | |
| 46.14.11 | Wholesale trade services on a fee or contract basis of computers, software, electronic and telecommunications equipment and other office equipment | 61283
  61284
  61285 |
| 46.14.12 | Wholesale trade services on a fee or contract basis of ships, aircraft and other transport equipment n.e.c. | 61282 |
| 46.14.19 | Wholesale trade services on a fee or contract basis of other machinery and industrial equipment n.e.c. | 61286
  61287
  61288
  61289 |
| 46.15 | Wholesale trade services on a fee or contract basis of furniture, household goods, hardware and ironmongery | |
| 46.15.1 | Wholesale trade services on a fee or contract basis of furniture, household goods, hardware and ironmongery | |
| 46.15.11 | Wholesale trade services on a fee or contract basis of furniture | 61241 |
| 46.15.12 | Wholesale trade services on a fee or contract basis of radio, television and video equipment | 61242 |
| 46.15.13 | Wholesale trade services on a fee or contract basis of hardware and hand tools | 61265 |
| 46.15.19 | Wholesale trade services on a fee or contract basis of cutlery and household goods n.e.c. | 61243
  61244
  61245
  61246 |
| 46.16 | Wholesale trade services on a fee or contract basis of textiles, clothing, fur, footwear and leather goods | |
| 46.16.1 | Wholesale trade services on a fee or contract basis of textiles, clothing, fur, footwear and leather goods | |
| 46.16.11 | Wholesale trade services on a fee or contract basis of textiles | 61231
  61232 |
| 46.16.12 | Wholesale trade services on a fee or contract basis of clothing, fur and footwear | 61233
  61234 |
| 46.16.13 | Wholesale trade services on a fee or contract basis of leather goods and travel accessories | 61256 |
| 46.17 | Wholesale trade services on a fee or contract basis of food, beverages and tobacco | |
| 46.17.1 | Wholesale trade services on a fee or contract basis of food, beverages and tobacco | |
| 46.17.11 | Wholesale trade services on a fee or contract basis of food | 61221
  61222
  61223
  61224
  61225
  61227
  61229 |
| 46.17.12 | Wholesale trade services on a fee or contract basis of beverages | 61226 |
| 46.17.13 | Wholesale trade services on a fee or contract basis of tobacco | 61228 |
| 46.18 | Wholesale trade services on a fee or contract basis of other particular products | |
| 46.18.1 | Wholesale trade services on a fee or contract basis of other particular products | |
| 46.18.11 | Wholesale trade services on a fee or contract basis of pharmaceutical and medical goods, perfumery and toilet articles and cleaning materials | 61273
  61274
  61275
  61276 |
| 46.18.12 | Wholesale trade services on a fee or contract basis of games and toys, sports goods, bicycles, books, newspapers, magazines and stationery, musical instruments, watches, clocks and jewellery, photographic and optical equipment | 61251
  61252
  61253
  61254
  61255
  61259 |
| 46.18.19 | Wholesale trade services on a fee or contract basis of other particular products n.e.c. | 61294
  61295
  61299 |
| 46.19 | Wholesale trade services on a fee or contract basis of a variety of goods | |
| 46.19.1 | Wholesale trade services on a fee or contract basis of a variety of goods | |
| 46.19.10 | Wholesale trade services on a fee or contract basis of a variety of goods | 612 |
| 46.2 | Wholesale trade services of agricultural raw materials and live animals | |
| 46.21 | Wholesale trade services of grain, unmanufactured tobacco, seeds and animal feeds | |
| 46.21.1 | Wholesale trade services of grain, seeds and animal feeds | |
| 46.21.11 | Wholesale trade services of grain | 61111 (*) |
| 46.21.12 | Wholesale trade services of seeds (other than oil seeds) | 61111 (*) |
| 46.21.13 | Wholesale trade services of oil seeds and oleaginous fruits | 61111 (*) |
| 46.21.14 | Wholesale trade services of animal feeds | 61111 (*) |
| 46.21.19 | Wholesale trade services of other agricultural raw materials n.e.c. | 61119 |
| 46.21.2 | Wholesale trade services of unmanufactured tobacco | |
| 46.21.20 | Wholesale trade services of unmanufactured tobacco | 61113 |
| 46.22 | Wholesale trade services of flowers and plants | |
| 46.22.1 | Wholesale trade services of flowers and plants | |
| 46.22.10 | Wholesale trade services of flowers and plants | 61112 |
| 46.23 | Wholesale trade services of live animals | |
| 46.23.1 | Wholesale trade services of live animals | |
| 46.23.10 | Wholesale trade services of live animals | 61114 |
| 46.24 | Wholesale trade services of hides, skins and leather | |
| 46.24.1 | Wholesale trade services of hides, skins and leather | |
| 46.24.10 | Wholesale trade services of hides, skins and leather | 61115 |
| 46.3 | Wholesale trade services of food, beverages and tobacco | |
| 46.31 | Wholesale trade services of fruit and vegetables | |
| 46.31.1 | Wholesale trade services of fruits and vegetables | |
| 46.31.11 | Wholesale trade services of fresh fruit and vegetables | 61121 (*) |
| 46.31.12 | Wholesale trade services of processed fruit and vegetables | 61121 (*) |
| 46.32 | Wholesale trade services of meat and meat products | |
| 46.32.1 | Wholesale trade services of meat and meat products | |
| 46.32.11 | Wholesale trade services of meat (including poultry) | 61123 (*) |
| 46.32.12 | Wholesale trade services of meat products (including poultry products) | 61123 (*) |
| 46.33 | Wholesale trade services of dairy products, eggs and edible oils and fats | |
| 46.33.1 | Wholesale trade services of dairy products, eggs and edible oils and fats | |
| 46.33.11 | Wholesale trade services of dairy products | 61122 (*) |
| 46.33.12 | Wholesale trade services of eggs | 61122 (*) |
| 46.33.13 | Wholesale trade services of edible oils and fats | 61122 (*) |
| 46.34 | Wholesale trade services of beverages | |
| 46.34.1 | Wholesale trade services of beverages | |
| 46.34.11 | Wholesale trade services of juices, mineral waters, soft drinks and other non-alcoholic beverages | 61126 (*) |
| 46.34.12 | Wholesale trade services of alcoholic beverages | 61126 (*) |
| 46.35 | Wholesale trade services of tobacco products | |
| 46.35.1 | Wholesale trade services of tobacco products | |
| 46.35.10 | Wholesale trade services of tobacco products | 61128 |
| 46.36 | Wholesale trade services of sugar and chocolate and sugar confectionery | |
| 46.36.1 | Wholesale trade services of sugar, chocolate and sugar confectionery | |
| 46.36.11 | Wholesale trade services of sugar | 61129 (*) |
| 46.36.12 | Wholesale trade services of bakery products | 61125 (*) |
| 46.36.13 | Wholesale trade services of chocolate and sugar confectionery | 61125 (*) |
| 46.37 | Wholesale trade services of coffee, tea, cocoa and spices | |
| 46.37.1 | Wholesale trade services of coffee, tea, cocoa and spices | |
| 46.37.10 | Wholesale trade services of coffee, tea, cocoa and spices | 61125 (*) |
| 46.38 | Wholesale trade services of other food, including fish, crustaceans and molluscs | |
| 46.38.1 | Wholesale trade services of fish, crustaceans and molluscs | |
| 46.38.10 | Wholesale trade services of fish, crustaceans and molluscs | 61124 |
| 46.38.2 | Wholesale trade services of other food products | |
| 46.38.21 | Wholesale trade services of homogenised food preparations and dietetic food | 61129 (*) |
| 46.38.29 | Wholesale trade services of other food products n.e.c. | 61129 (*) |
| 46.39 | Non-specialised wholesale trade services of food, beverages and tobacco | |
| 46.39.1 | Wholesale trade services of food, beverages and tobacco, non-specialised | |
| 46.39.11 | Wholesale trade services of frozen food, non-specialised | 611 (*) |
| 46.39.12 | Wholesale trade services of food, not frozen, beverages and tobacco, non-specialised | 611 (*) |
| 46.4 | Wholesale trade services of household goods | |
| 46.41 | Wholesale trade services of textiles | |
| 46.41.1 | Wholesale trade services of textiles | |
| 46.41.11 | Wholesale trade services of yarn | 61131 (*) |
| 46.41.12 | Wholesale trade services of fabrics | 61131 (*) |
| 46.41.13 | Wholesale trade services of household linens, curtains and diverse household articles of textile materials | 61132 (*) |
| 46.41.14 | Wholesale trade services of haberdashery | 61132 (*) |
| 46.42 | Wholesale trade services of clothing and footwear | |
| 46.42.1 | Wholesale trade services of clothing and footwear | |
| 46.42.11 | Wholesale trade services of clothing | 61133 |
| 46.42.12 | Wholesale trade services of footwear | 61134 |
| 46.43 | Wholesale trade services of electrical household appliances | |
| 46.43.1 | Wholesale trade services of electrical household appliances | |
| 46.43.11 | Wholesale trade services of electrical household appliances, except radio, television and photographic goods | 61144 (*) |
| 46.43.12 | Wholesale trade services of radio, television, video and DVD equipment | 61142 (*) |
| 46.43.13 | Wholesale trade services of records, audio and video tapes, CDs and DVDs (except blank tapes) | 61142 (*) |
| 46.43.14 | Wholesale trade services of photographic and optical goods | 61152 |
| 46.44 | Wholesale trade services of china and glassware and cleaning materials | |
| 46.44.1 | Wholesale trade services of china and glassware and cleaning materials | |
| 46.44.11 | Wholesale trade services of glassware, china and pottery | 61145 (*) |
| 46.44.12 | Wholesale trade services of cleaning materials | 61176 |
| 46.45 | Wholesale trade services of perfume and cosmetics | |
| 46.45.1 | Wholesale trade services of perfume and cosmetics | |
| 46.45.10 | Wholesale trade services of perfume and cosmetics | 61175 |
| 46.46 | Wholesale trade services of pharmaceutical goods | |
| 46.46.1 | Wholesale trade services of pharmaceutical goods | |
| 46.46.11 | Wholesale trade services of basic pharmaceutical products and pharmaceutical preparations | 61173 |
| 46.46.12 | Wholesale trade services of surgical, medical and orthopaedic instruments and devices | 61174 |
| 46.47 | Wholesale trade services of furniture, carpets and lighting equipment | |
| 46.47.1 | Wholesale trade services of furniture, carpets and lighting equipment | |
| 46.47.11 | Wholesale trade services of household furniture | 61141 |
| 46.47.12 | Wholesale trade services of lighting equipment | 61143 |
| 46.47.13 | Wholesale trade services of carpets and rugs | 61163 (*) |
| 46.48 | Wholesale trade services of watches and jewellery | |
| 46.48.1 | Wholesale trade services of watches and jewellery | |
| 46.48.10 | Wholesale trade services of watches and jewellery | 61154 |
| 46.49 | Wholesale trade services of other household goods | |
| 46.49.1 | Wholesale trade services of cutlery and domestic metal ware, wickerwork, cork goods and other household articles n.e.c. | |
| 46.49.11 | Wholesale trade services of cutlery and domestic metal ware | 61145 (*) |
| 46.49.12 | Wholesale trade services of wickerwork, cork goods, cooper's ware and other wooden ware | 61146 |
| 46.49.19 | Wholesale trade services of household articles and equipment n.e.c. | 61144 (*) |
| 46.49.2 | Wholesale trade services of books, magazines and stationery | |
| 46.49.21 | Wholesale trade services of books | 61151 (*) |
| 46.49.22 | Wholesale trade services of magazines and newspapers | 61151 (*) |
| 46.49.23 | Wholesale trade services of stationery | 61151 (*) |
| 46.49.3 | Wholesale trade services of other consumer goods | |
| 46.49.31 | Wholesale trade services of musical instruments | 61142 (*) |
| 46.49.32 | Wholesale trade services of games and toys | 61153 |
| 46.49.33 | Wholesale trade services of sports goods (incl. bicycles) | 61155 |
| 46.49.34 | Wholesale trade services of leather goods and travel accessories | 61156 |
| 46.49.35 | Wholesale trade services of stamps and coins | 61159 (*) |
| 46.49.36 | Wholesale trade services of souvenirs and arts | 61159 (*) |
| 46.49.39 | Wholesale trade services of other consumer goods n.e.c. | 61159 (*) |
| 46.5 | Wholesale trade services of information and communication equipment | |
| 46.51 | Wholesale trade services of computers, computer peripheral equipment and software | |
| 46.51.1 | Wholesale trade services of computers, computer peripheral equipment and software | |
| 46.51.10 | Wholesale trade services of computers, computer peripheral equipment and software | 61184 |
| 46.52 | Wholesale trade services of electronic and telecommunications equipment and parts | |
| 46.52.1 | Wholesale trade services of electronic and telecommunications equipment and parts | |
| 46.52.11 | Wholesale trade services of telecommunications equipment and parts | 61185 (*) |
| 46.52.12 | Wholesale trade services of electronic equipment and parts | 61142 (*) |
| 46.52.13 | Wholesale trade services of blank audio and video tapes and diskettes, magnetic and optical disks CDs and DVDs | 61185 (*) |
| 46.6 | Wholesale trade services of other machinery, equipment and supplies | |
| 46.61 | Wholesale trade services of agricultural machinery, equipment and supplies | |
| 46.61.1 | Wholesale trade services of agricultural machinery, equipment and supplies | |
| 46.61.11 | Wholesale trade services of agricultural and forestry machinery, equipment and supplies, including tractors | 61186 (*) |
| 46.61.12 | Wholesale trade services of lawn and garden machinery, equipment and supplies | 61186 (*) |
| 46.62 | Wholesale trade services of machine tools | |
| 46.62.1 | Wholesale trade services of machine tools | |
| 46.62.11 | Wholesale trade services of machine tools for working wood | 61188 (*) |
| 46.62.12 | Wholesale trade services of machine tools for working metal | 61188 (*) |
| 46.62.19 | Wholesale trade services of machine tools for working other materials | 61188 (*) |
| 46.63 | Wholesale trade services of mining, construction and civil engineering machinery | |
| 46.63.1 | Wholesale trade services of mining, construction and civil engineering machinery | |
| 46.63.10 | Wholesale trade services of mining, construction and civil engineering machinery | 61187 |
| 46.64 | Wholesale trade services of machinery for the textile industry and of sewing and knitting machines | |
| 46.64.1 | Wholesale trade services of machinery for the textile industry and of sewing and knitting machines | |
| 46.64.10 | Wholesale trade services of machinery for the textile industry and of sewing and knitting machines | 61188 (*) |
| 46.65 | Wholesale trade services of office furniture | |
| 46.65.1 | Wholesale trade services of office furniture | |
| 46.65.10 | Wholesale trade services of office furniture | 61183 (*) |
| 46.66 | Wholesale trade services of other office machinery and equipment | |
| 46.66.1 | Wholesale trade services of other office machinery and equipment | |
| 46.66.10 | Wholesale trade services of other office machinery and equipment | 61183 (*) |
| 46.69 | Wholesale trade services of other machinery and equipment | |
| 46.69.1 | Wholesale trade services of other machinery and equipment | |
| 46.69.11 | Wholesale trade services of transport equipment other than motor vehicles, motorcycles and bicycles | 61182 |
| 46.69.12 | Wholesale trade services of machinery and equipment related supplies | 61189 (*) |
| 46.69.13 | Wholesale trade services of lifting and handling equipment | 61189 (*) |
| 46.69.14 | Wholesale trade services of machinery for the food, beverages and tobacco industry | 61188 (*) |
| 46.69.15 | Wholesale trade services of professional electrical machinery, apparatus and materials | 61189 (*) |
| 46.69.16 | Wholesale trade services of weapons and ammunitions | 61189 (*) |
| 46.69.19 | Wholesale trade services of other general and special-purpose machinery, apparatus and equipment | 61189 (*) |
| 46.7 | Other specialised wholesale trade services | |
| 46.71 | Wholesale trade services of solid, liquid and gaseous fuels and related products | |
| 46.71.1 | Wholesale trade services of solid, liquid and gaseous fuels and related products | |
| 46.71.11 | Wholesale trade services of solid fuels | 61191 (*) |
| 46.71.12 | Wholesale trade services of motor spirit, including aviation spirit | 61191 (*) |
| 46.71.13 | Wholesale trade services of other liquid and gaseous fuels and related products | 61191 (*) |
| 46.72 | Wholesale trade services of metals and metal ores | |
| 46.72.1 | Wholesale trade services of metals and metal ores | |
| 46.72.11 | Wholesale trade services of iron ores | 61192 (*) |
| 46.72.12 | Wholesale trade services of non-iron ores | 61192 (*) |
| 46.72.13 | Wholesale trade services of iron and steel in primary forms | 61192 (*) |
| 46.72.14 | Wholesale trade services of non-iron metals in primary forms | 61192 (*) |
| 46.73 | Wholesale trade services of wood, construction materials and sanitary equipment | |
| 46.73.1 | Wholesale trade services of wood, construction materials and sanitary equipment | |
| 46.73.11 | Wholesale trade services of wood in the rough | 61193 (*) |
| 46.73.12 | Wholesale trade services of products of primary processing of wood | 61193 (*) |
| 46.73.13 | Wholesale trade services of sanitary equipment | 61162 |
| 46.73.14 | Wholesale trade services of paints, varnishes and lacquers | 61164 |
| 46.73.15 | Wholesale trade services of flat glass | 61161 (*) |
| 46.73.16 | Wholesale trade services of other construction materials | 61161 (*) |
| 46.73.17 | Wholesale trade services of wallpaper | 61163 (*) |
| 46.73.18 | Wholesale trade services of floor coverings (except carpets) | 61163 (*) |
| 46.74 | Wholesale trade services of hardware, plumbing and heating equipment and supplies | |
| 46.74.1 | Wholesale trade services of hardware, plumbing and heating equipment and supplies | |
| 46.74.11 | Wholesale trade services of hardware | 61165 (*) |
| 46.74.12 | Wholesale trade services of plumbing and heating equipment and supplies | 61199 (*) |
| 46.74.13 | Wholesale trade services of hand tools | 61165 (*) |
| 46.75 | Wholesale trade services of chemical products | |
| 46.75.1 | Wholesale trade services of chemical products | |
| 46.75.11 | Wholesale trade services of fertilisers and agro-chemical products | 61172 |
| 46.75.12 | Wholesale trade services of industrial chemicals | 61171 |
| 46.76 | Wholesale trade services of other intermediate products | |
| 46.76.1 | Wholesale trade services of other intermediate products | |
| 46.76.11 | Wholesale trade services of paper and paperboard | 61194 |
| 46.76.12 | Wholesale trade services of textile fibres | 61131 (*) |
| 46.76.13 | Wholesale trade services of plastics and rubber in primary forms | 61199 (*) |
| 46.76.19 | Wholesale trade services of intermediate products, other than agricultural, n.e.c. | 61199 (*) |
| 46.77 | Wholesale trade services of waste and scrap | |
| 46.77.1 | Wholesale trade services of waste and scrap | |
| 46.77.10 | Wholesale trade services of waste and scrap | 61195 |
| 46.9 | Non-specialised wholesale trade services | |
| 46.90 | Non-specialised wholesale trade services | |
| 46.90.1 | Non-specialised wholesale trade services | |
| 46.90.10 | Non-specialised wholesale trade services | 61 |
| 47 | Retail trade services, except of motor vehicles and motorcycles | |
| 47.0 | Retail trade services, except of motor vehicles and motorcycles | |
| 47.00 | Retail trade services, except of motor vehicles and motorcycles | |
| 47.00.1 | Retail trade services of fruit, vegetables, meat, fish, bakery and dairy products and eggs | |
| 47.00.11 | Retail trade services of fresh fruit and vegetables | 62 (*) 21 (*) |
| 47.00.12 | Retail trade services of processed fruit and vegetables | 62 (*) 21 (*) |
| 47.00.13 | Retail trade services of meat | 62 (*) 23 (*) |
| 47.00.14 | Retail trade services of meat products | 62 (*) 23 (*) |
| 47.00.15 | Retail trade services of fish, crustaceans and molluscs | 62 (*) 24 |
| 47.00.16 | Retail trade services of bakery products | 62 (*) 25 (*) |
| 47.00.17 | Retail trade services of sugar confectionery | 62 (*) 25 (*) |
| 47.00.18 | Retail trade services of dairy products | 62 (*) 22 (*) |
| 47.00.19 | Retail trade services of eggs | 62 (*) 22 (*) |
| 47.00.2 | Retail trade services of other food products, beverages and tobacco | |
| 47.00.21 | Retail trade services of coffee, tea, cocoa and spices | 62 (*) 27 |
| 47.00.22 | Retail trade services of edible oils and fats | 62 (*) 22 (*) |
| 47.00.23 | Retail trade services of homogenised food preparations and dietetic food | 62 (*) 29 (*) |
| 47.00.24 | Retail trade services of other food products n.e.c. | 62 (*) 29 (*) |
| 47.00.25 | Retail trade services of alcoholic beverages | 62 (*) 26 (*) |
| 47.00.26 | Retail trade services of other beverages | 62 (*) 26 (*) |
| 47.00.27 | Retail trade services of tobacco products | 62 (*) 28 |
| 47.00.3 | Retail trade services of information and communication equipment | |
| 47.00.31 | Retail trade services of computers, peripheral units and software | 62 (*) 84 |
| 47.00.32 | Retail trade services of telecommunications equipment | 62 (*) 85 |
| 47.00.33 | Retail trade services of audio and video equipment | 62 (*) 42 (*) |
| 47.00.4 | Retail trade services of construction materials and hardware | |
| 47.00.41 | Retail trade services of hardware | 62 (*) 65 (*) |
| 47.00.42 | Retail trade services of paints, varnishes and lacquers | 62 (*) 64 |
| 47.00.43 | Retail trade services of flat glass | 62 (*) 61 (*) |
| 47.00.44 | Retail trade services lawn and garden equipment | 62 (*) 86 |
| 47.00.45 | Retail trade services of plumbing and heating equipment and supplies | 62 (*) 61 (*) |
| 47.00.46 | Retail trade services of sanitary equipment | 62 (*) 62 |
| 47.00.47 | Retail trade services of hand tools | 62 (*) 65 (*) |
| 47.00.49 | Retail trade services of construction materials n.e.c. | 62 (*) 61 (*) |
| 47.00.5 | Retail trade services of household articles | |
| 47.00.51 | Retail trade services of textiles | 62 (*) 31 |
| 47.00.52 | Retail trade services of curtains and net curtains | 62 (*) 32 |
| 47.00.53 | Retail trade services of wallpaper and floor coverings, carpets and rugs | 62 (*) 63 |
| 47.00.54 | Retail trade services of electrical household appliances | 62 (*) 44 |
| 47.00.55 | Retail trade services of furniture | 62 (*) 41 |
| 47.00.56 | Retail trade services of articles for lighting | 62 (*) 43 |
| 47.00.57 | Retail trade services of wooden ware, cork goods and wickerwork goods | 62 (*) 46 |
| 47.00.58 | Retail trade services of musical instruments and music scores | 62 (*) 42 (*) |
| 47.00.59 | Retail trade services of crockery, glassware, china, pottery, cutlery and non-electrical household appliances, articles and equipment n.e.c. | 62 (*) 45 |
| 47.00.6 | Retail trade services of cultural and recreational goods | |
| 47.00.61 | Retail trade services of books | 62 (*) 51 (*) |
| 47.00.62 | Retail trade services of newspapers and magazines | 62 (*) 51 (*) |
| 47.00.63 | Retail trade services of stationery | 62 (*) 51 (*) |
| 47.00.64 | Retail trade services of music and video recordings | 62 (*) 42 (*) |
| 47.00.65 | Retail trade services of sporting equipment | 62 (*) 55 (*) |
| 47.00.66 | Retail trade services of camping equipment | 62 (*) 55 (*) |
| 47.00.67 | Retail trade services of games and toys | 62 (*) 53 |
| 47.00.68 | Retail trade services of stamps and coins | 62 (*) 59 (*) |
| 47.00.69 | Retail trade services of souvenirs and arts | 62 (*) 59 (*) |
| 47.00.7 | Retail trade services of clothing, pharmaceutical and medical goods, toilet articles, flowers, plants, pet animals and pet food | |
| 47.00.71 | Retail trade services of clothing | 62 (*) 33 |
| 47.00.72 | Retail trade services of footwear | 62 (*) 34 |
| 47.00.73 | Retail trade services of leather goods and travel accessories | 62 (*) 56 |
| 47.00.74 | Retail trade services of pharmaceutical goods | 62 (*) 73 |
| 47.00.75 | Retail trade services of medical and orthopaedic goods | 62 (*) 74 |
| 47.00.76 | Retail trade services of cosmetic and toilet articles | 62 (*) 75 |
| 47.00.77 | Retail trade services of flowers, plants and seeds | 62 (*) 12 |
| 47.00.78 | Retail trade services of fertilisers and agro-chemical products | 62 (*) 71
  62 (*) 72 |
| 47.00.79 | Retail trade services of pet animals and pet food | 62 (*) 14 |
| 47.00.8 | Retail trade services of automotive fuel and other new goods n.e.c. | |
| 47.00.81 | Retail trade services of automotive fuel | 62 (*) 91 (*) |
| 47.00.82 | Retail trade services of watches and jewellery | 62 (*) 54 |
| 47.00.83 | Retail trade services of photographic, optical and precision equipment, services of opticians | 62 (*) 52 |
| 47.00.84 | Retail trade services of cleaning materials | 62 (*) 76 |
| 47.00.85 | Retail trade services of household fuel oil, bottled gas, coal and wood | 62 (*) 91 (*) |
| 47.00.86 | Retail trade services of other non-food consumer products n.e.c. | 62 (*) 59 (*) |
| 47.00.87 | Retail trade services of agricultural raw materials n.e.c. | 62 (*) 11
  62 (*) 13
  62 (*) 15
  62 (*) 19 |
| 47.00.88 | Retail trade services of machinery and equipment n.e.c. | 62 (*) 83
  62 (*) 87
  62 (*) 88
  62 (*) 89 |
| 47.00.89 | Retail trade services of non-food non-consumer products n.e.c. | 62 (*) 92
  62 (*) 93
  62 (*) 94
  62 (*) 95
  62 (*) 99 |
| 47.00.9 | Retail trade services of second-hand goods | |
| 47.00.91 | Retail trade services of antiques | 62 (*) |
| 47.00.92 | Retail trade services of second-hand books | 62 (*) |
| 47.00.99 | Retail trade services of other second-hand goods | 62 (*) |
| H | TRANSPORTATION AND STORAGE SERVICES | |
| 49 | Land transport services and transport services via pipelines | |
| 49.1 | Passenger rail transport services, interurban | |
| 49.10 | Passenger rail transport services, interurban | |
| 49.10.1 | Passenger rail transport services, interurban | |
| 49.10.11 | Passenger rail transport services for sightseeing | 64131 |
| 49.10.19 | Other passenger rail transport services, interurban | 64210 |
| 49.2 | Freight rail transport services | |
| 49.20 | Freight rail transport services | |
| 49.20.1 | Freight rail transport services | |
| 49.20.11 | Railway transport services of freight by refrigerator cars | 65121 |
| 49.20.12 | Railway transport services of freight by tanker cars, petroleum products | 65122 (*) |
| 49.20.13 | Railway transport services of freight by tanker cars, bulk liquids and gases | 65122 (*) |
| 49.20.14 | Railway transport services of intermodal containers | 65123 |
| 49.20.15 | Railway transport services of letters and parcels | 65124 |
| 49.20.16 | Railway transport services of dry bulk goods | 65125 |
| 49.20.19 | Other railway transport services of freight | 65126
  65129 |
| 49.3 | Other passenger land transport services | |
| 49.31 | Urban and suburban passenger land transport services | |
| 49.31.1 | Urban and suburban railway transport services of passengers | |
| 49.31.10 | Urban and suburban railway transport services of passengers | 64111 |
| 49.31.2 | Other urban and suburban passenger land transport services | |
| 49.31.21 | Urban and suburban scheduled road transport services of passengers | 64112 |
| 49.31.22 | Mixed mode urban and suburban scheduled transport services of passengers | 64113 |
| 49.32 | Taxi operation services | |
| 49.32.1 | Taxi operation services | |
| 49.32.11 | Taxi services | 64115 |
| 49.32.12 | Rental services of passenger cars with driver | 64116 |
| 49.39 | Other passenger land transport services n.e.c. | |
| 49.39.1 | Interurban and special-purpose scheduled passenger land transport services | |
| 49.39.11 | Interurban scheduled road transport services of passengers | 64221 |
| 49.39.12 | Interurban special-purpose scheduled road transport services of passengers | 64222 |
| 49.39.13 | Other special-purpose scheduled road transport services of passengers | 64114 |
| 49.39.2 | Passenger transport services by funiculars, teleferics and ski lifts | |
| 49.39.20 | Passenger transport services by funiculars, teleferics and ski lifts | 64119 (*) |
| 49.39.3 | Non-scheduled passenger land transport services | |
| 49.39.31 | Rental services of buses and coaches with driver | 66011 |
| 49.39.32 | Road transport services of passengers for sightseeing | 64132 |
| 49.39.33 | Non-scheduled local bus and coach charter services | 64118 |
| 49.39.34 | Non-scheduled long distance bus and coach charter services | 64223 |
| 49.39.35 | Road transport services of passengers by man- or animal-drawn vehicles | 64117 |
| 49.39.39 | Passenger land transport services n.e.c. | 64119 (*) |
| 49.4 | Freight transport services by road and removal services | |
| 49.41 | Freight transport services by road | |
| 49.41.1 | Freight transport services by road | |
| 49.41.11 | Road transport services of freight by refrigerator vehicles | 65111 |
| 49.41.12 | Road transport services of freight by tank trucks or semi-trailers, petroleum products | 65112 (*) |
| 49.41.13 | Road transport services of freight by tank trucks or semi-trailers, other bulk liquids or gases | 65112 (*) |
| 49.41.14 | Road transport services of intermodal containers | 65113 |
| 49.41.15 | Road transport services of dry bulk goods | 65117 |
| 49.41.16 | Road transport services of live animals | 65118 |
| 49.41.17 | Road transport services of freight by man- or animal-drawn vehicles | 65114 |
| 49.41.18 | Road transport services of letters and parcels | 65116 |
| 49.41.19 | Other road transport services of freight | 65119 |
| 49.41.2 | Rental services of trucks with operator | |
| 49.41.20 | Rental services of trucks with operator | 66012 |
| 49.42 | Removal services | |
| 49.42.1 | Removal services | |
| 49.42.11 | Removal services for households | 65115 (*) |
| 49.42.19 | Other removal services | 65115 (*) |
| 49.5 | Transport services via pipeline | |
| 49.50 | Transport services via pipeline | |
| 49.50.1 | Transport services via pipeline | |
| 49.50.11 | Transport services via pipeline of crude or refined petroleum and petroleum products | 65131 (*) |
| 49.50.12 | Transport services via pipeline of natural gas | 65131 (*) |
| 49.50.19 | Transport services via pipeline of other goods | 65139 |
| 50 | Water transport services | |
| 50.1 | Sea and coastal passenger water transport services | |
| 50.10 | Sea and coastal passenger water transport services | |
| 50.10.1 | Sea and coastal passenger water transport services | |
| 50.10.11 | Sea and coastal passenger water transport services by ferries | 64231 |
| 50.10.12 | Sea and coastal passenger water transport services on cruise ships | 64232 |
| 50.10.19 | Other sea and coastal passenger water transport services | 64239 |
| 50.10.2 | Rental services of sea and coastal water vessels for passengers with operator | |
| 50.10.20 | Rental services of sea and coastal water vessels for passengers with operator | 66021 (*) |
| 50.2 | Sea and coastal freight water transport services | |
| 50.20 | Sea and coastal freight water transport services | |
| 50.20.1 | Sea and coastal freight water transport services | |
| 50.20.11 | Sea and coastal water transport services of frozen or refrigerated goods by refrigerator vessels | 65211 |
| 50.20.12 | Sea and coastal water transport services of crude oil by tankers | 65212 (*) |
| 50.20.13 | Sea and coastal water transport services of other bulk liquids or gases by tankers | 65212 (*) |
| 50.20.14 | Sea and coastal water transport services of intermodal containers by container ships | 65213 |
| 50.20.15 | Sea and coastal water transport services of dry bulk good | 65219 (*) |
| 50.20.19 | Other sea and coastal freight water transport services | 65219 (*) |
| 50.20.2 | Rental services of sea and coastal water vessels for freight with operator; towing and pushing services | |
| 50.20.21 | Rental services of sea and coastal water vessels for freight with operator | 66021 (*) |
| 50.20.22 | Towing and pushing services on sea and coastal waters | 65219 (*) |
| 50.3 | Inland passenger water transport services | |
| 50.30 | Inland passenger water transport services | |
| 50.30.1 | Inland passenger water transport services | |
| 50.30.11 | Inland passenger water transport services by ferries | 64121 |
| 50.30.12 | Inland passenger water transport services on cruises | 64122 |
| 50.30.13 | Sightseeing and excursion boat services | 64133 |
| 50.30.19 | Other inland passenger water transport services | 64129 |
| 50.30.2 | Rental services of inland water vessels for passengers with operator | |
| 50.30.20 | Rental services of inland water vessels for passengers with operator | 66022 (*) |
| 50.4 | Inland freight water transport services | |
| 50.40 | Inland freight water transport services | |
| 50.40.1 | Inland freight water transport services | |
| 50.40.11 | Inland water transport services of frozen and refrigerated goods by refrigerator vessels | 65221 |
| 50.40.12 | Inland water transport services of crude oil by tankers | 65222 (*) |
| 50.40.13 | Inland water transport services of other bulk liquids and gases by tankers | 65222 (*) |
| 50.40.14 | Inland water transport services of intermodal containers by container ships | 65229 (*) |
| 50.40.19 | Other inland freight water transport services | 65229 (*) |
| 50.40.2 | Rental services of inland water vessels for freight with operator; towing and pushing services | |
| 50.40.21 | Rental services of inland water vessels for freight with operator | 66022 (*) |
| 50.40.22 | Towing and pushing services on inland waters | 65229 (*) |
| 51 | Air transport services | |
| 51.1 | Passenger air transport services | |
| 51.10 | Passenger air transport services | |
| 51.10.1 | Passenger air transport services | |
| 51.10.11 | Domestic scheduled air transport services of passengers | 64241 |
| 51.10.12 | Domestic non-scheduled air transport services of passengers, except for sightseeing | 64242 |
| 51.10.13 | International scheduled air transport services of passengers | 64243 |
| 51.10.14 | International non-scheduled air transport services of passengers | 64244 |
| 51.10.15 | Non-scheduled passenger air transport services for sightseeing | 64134 |
| 51.10.2 | Rental services of passenger air transport equipment with operator | |
| 51.10.20 | Rental services of passenger air transport equipment with operator | 66031 |
| 51.2 | Freight air transport and space transport services | |
| 51.21 | Freight air transport services | |
| 51.21.1 | Freight air transport services | |
| 51.21.11 | Scheduled air transport services of intermodal containers | 65319 (*) |
| 51.21.12 | Air transport services of letters and parcels | 65311 |
| 51.21.13 | Scheduled air transport services of other freight | 65319 (*) |
| 51.21.14 | Non-scheduled air transport services of other freight | 65319 (*) |
| 51.21.2 | Rental services of freight air transport equipment with operator | |
| 51.21.20 | Rental services of freight air transport equipment with operator | 66032 |
| 51.22 | Space transport services | |
| 51.22.1 | Space transport services | |
| 51.22.11 | Space transport services of passengers | 64250 |
| 51.22.12 | Space transport services of freight | 65320 |
| 52 | Warehousing and support services for transportation | |
| 52.1 | Warehousing and storage services | |
| 52.10 | Warehousing and storage services | |
| 52.10.1 | Warehousing and storage services | |
| 52.10.11 | Refrigerated storage services | 67210 |
| 52.10.12 | Bulk liquid or gas storage services | 67220 |
| 52.10.13 | Grain storage services | 67290 (*) |
| 52.10.19 | Other warehousing and storage services | 67290 (*) |
| 52.2 | Support services for transportation | |
| 52.21 | Services incidental to land transportation | |
| 52.21.1 | Services incidental to railway transportation | |
| 52.21.11 | Railway pushing or towing services | 67301 |
| 52.21.19 | Other services incidental to railway transportation | 67309 |
| 52.21.2 | Services incidental to road transportation | |
| 52.21.21 | Bus station services | 67410 |
| 52.21.22 | Highway operation services | 67420 (*) |
| 52.21.23 | Bridges and tunnel operation services | 67420 (*) |
| 52.21.24 | Parking lot services | 67430 |
| 52.21.25 | Towing services for private and commercial vehicles | 67440 |
| 52.21.29 | Other services incidental to road transportation | 67490 |
| 52.21.3 | Services incidental to transportation via pipelines | |
| 52.21.30 | Services incidental to transportation via pipelines | 67490 (*) |
| 52.22 | Services incidental to water transportation | |
| 52.22.1 | Services incidental to water transportation | |
| 52.22.11 | Port and waterway operation services (except cargo handling) on sea and coastal waters | 67511 |
| 52.22.12 | Inland waterway operation services (except cargo handling) | 67512 |
| 52.22.13 | Pilotage and berthing services on sea and coastal waters | 67521 |
| 52.22.14 | Pilotage and berthing services on inland waters | 67522 |
| 52.22.15 | Vessel salvage and refloating services on sea and coastal waters | 67531 |
| 52.22.16 | Vessel salvage and refloating services in inland waters | 67532 |
| 52.22.19 | Other services incidental to water transportation | 67590 |
| 52.23 | Services incidental to air transportation | |
| 52.23.1 | Airport operation services (excluding cargo handling), air traffic control services and other services incidental to air transportation | |
| 52.23.11 | Airport operation services, excluding cargo handling | 67610 |
| 52.23.12 | Air traffic control services | 67620 |
| 52.23.19 | Other service activities incidental to air transportation | 67630 |
| 52.23.2 | Services incidental to space transportation | |
| 52.23.20 | Services incidental to space transportation | 67640 |
| 52.24 | Cargo handling services | |
| 52.24.1 | Cargo handling services | |
| 52.24.11 | Container handling services at ports | 67110 (*) |
| 52.24.12 | Other container handling services | 67110 (*) |
| 52.24.13 | Other cargo handling services at ports | 67190 (*) |
| 52.24.19 | Other cargo handling services | 67190 (*) |
| 52.29 | Other transportation support services | |
| 52.29.1 | Freight transport agency services | |
| 52.29.11 | Ship-broker services | 67910 (*) |
| 52.29.12 | Other freight brokerage services | 67910 (*) |
| 52.29.19 | Other freight transport agency services | 67910 (*) |
| 52.29.2 | Other transportation support services n.e.c. | |
| 52.29.20 | Other transportation support services n.e.c. | 67990 |
| 53 | Postal and courier services | |
| 53.1 | Postal services under universal service obligation | |
| 53.10 | Postal services under universal service obligation | |
| 53.10.1 | Postal services under universal service obligation | |
| 53.10.11 | Postal services under universal service obligation related to newspapers and periodicals | 68111 (*) |
| 53.10.12 | Postal services under universal service obligation related to letters | 68111 (*) |
| 53.10.13 | Postal services under universal service obligation related to parcels | 68112 |
| 53.10.14 | Post office counter services | 68113 |
| 53.10.19 | Other postal services under universal service obligation | 68119 |
| 53.2 | Other postal and courier services | |
| 53.20 | Other postal and courier services | |
| 53.20.1 | Other postal and courier services | |
| 53.20.11 | Multi-modal courier services | 68120 |
| 53.20.12 | Food home delivery services | 68130 (*) |
| 53.20.19 | Other postal and courier services n.e.c. | 68130 (*) |
| I | ACCOMMODATION AND FOOD SERVICES | |
| 55 | Accommodation services | |
| 55.1 | Hotel and similar accommodation services | |
| 55.10 | Hotel and similar accommodation services | |
| 55.10.1 | Room or unit accommodation services for visitors, with daily housekeeping (except time-share) | |
| 55.10.10 | Room or unit accommodation services for visitors, with daily housekeeping (except time-share) | 63111 |
| 55.2 | Holiday and other short stay accommodation services | |
| 55.20 | Holiday and other short stay accommodation services | |
| 55.20.1 | Holiday and other short stay accommodation services | |
| 55.20.11 | Room or unit accommodation services for visitors in youth hostels and holiday cabins | 63114 |
| 55.20.12 | Room or unit accommodation services for visitors in time-share properties | 63113 |
| 55.20.19 | Other room or unit accommodation services for visitors, without daily housekeeping | 63112 (*) |
| 55.3 | Camping ground, recreational vehicle park and trailer park services | |
| 55.30 | Camping ground, recreational vehicle park and trailer park services | |
| 55.30.1 | Camping ground, recreational vehicle park and trailer park services | |
| 55.30.11 | Camping ground services | 63120 |
| 55.30.12 | Recreational vehicle park and trailer park services | 63130 |
| 55.9 | Other accommodation services | |
| 55.90 | Other accommodation services | |
| 55.90.1 | Other accommodation services | |
| 55.90.11 | Room or unit accommodation services for students in student residences and school dormitories | 63210 |
| 55.90.12 | Room or unit accommodation services for workers in workers hostels or camps | 63220 |
| 55.90.13 | Sleeping car and similar services in other transport media | 63290 (*) |
| 55.90.19 | Other accommodation services n.e.c. | 63290 (*) |
| 56 | Food and beverage serving services | |
| 56.1 | Restaurant and mobile food serving services | |
| 56.10 | Restaurant and mobile food serving services | |
| 56.10.1 | Restaurant and mobile food serving services | |
| 56.10.11 | Meal serving services with full restaurant service | 63310 (*) |
| 56.10.12 | Meal serving services in railway dining cars and on ships | 63310 (*) |
| 56.10.13 | Meal serving services in self-service establishments | 63320 |
| 56.10.19 | Other meal serving services | 63399 |
| 56.2 | Event catering services and other food serving services | |
| 56.21 | Event catering services | |
| 56.21.1 | Event catering services | |
| 56.21.11 | Event catering services for private households | 63391 (*) |
| 56.21.19 | Other event catering services | 63391 (*) |
| 56.29 | Other food serving services | |
| 56.29.1 | Contract food services | |
| 56.29.11 | Contract food services for transportation operators | 63392 |
| 56.29.19 | Other contract food services | 63393 (*) |
| 56.29.2 | Canteen services | |
| 56.29.20 | Canteen services | 63393 (*) |
| 56.3 | Beverage serving services | |
| 56.30 | Beverage serving services | |
| 56.30.1 | Beverage serving services | |
| 56.30.10 | Beverage serving services | 63400 |
| J | INFORMATION AND COMMUNICATION SERVICES | |
| 58 | Publishing services | |
| 58.1 | Publishing services of books, periodicals and other publishing services | |
| 58.11 | Book publishing services | |
| 58.11.1 | Printed books | |
| 58.11.11 | Printed educational textbooks | 32210 |
| 58.11.12 | Printed professional, technical and scholarly books | 32291 |
| 58.11.13 | Printed children books | 32292 |
| 58.11.14 | Printed dictionaries and encyclopaedias | 32220 (*) |
| 58.11.15 | Printed atlases and other books with maps | 32220 (*) |
| 58.11.16 | Printed maps and hydrographic or similar charts, other than in book form | 32510 |
| 58.11.19 | Other printed books, brochures, leaflets and the like | 32299 |
| 58.11.2 | Books on disk, tape or other physical media | |
| 58.11.20 | Books on disk, tape or other physical media | 47691
  47692 |
| 58.11.3 | Online books | |
| 58.11.30 | Online books | 84311 (*) |
| 58.11.4 | Advertising space in books | |
| 58.11.41 | Advertising space in books, printed | 83631 (*) |
| 58.11.42 | Advertising space in books, electronic | 83639 (*) |
| 58.11.5 | Publishing of books on a fee or contract basis | |
| 58.11.50 | Publishing of books on a fee or contract basis | 89110 |
| 58.11.6 | Licensing services for books | |
| 58.11.60 | Licensing services for books | 73320 (*) |
| 58.12 | Publishing directories and mailing lists | |
| 58.12.1 | Directories and mailing lists printed or on physical media | |
| 58.12.10 | Directories and mailing lists printed or on physical media | 32230
  47692 (*) |
| 58.12.2 | Online directories and mailing lists | |
| 58.12.20 | Online directories and mailing lists | 84311 (*) |
| 58.12.3 | Licensing services for the right to use directories and mailing lists | |
| 58.12.30 | Licensing services for the right to use directories and mailing lists | |
| 58.13 | Publishing services of newspapers | |
| 58.13.1 | Printed newspapers | |
| 58.13.10 | Printed newspapers | 32300 (*) |
| 58.13.2 | Online newspapers | |
| 58.13.20 | Online newspapers | 84312 (*) |
| 58.13.3 | Advertising space in newspapers | |
| 58.13.31 | Advertising space in newspapers, printed | 83631 (*) |
| 58.13.32 | Advertising space in newspapers, electronic | 83639 (*) |
| 58.14 | Publishing services of journals and periodicals | |
| 58.14.1 | Printed journals and periodicals | |
| 58.14.11 | Printed general interest journals and periodicals | 32410 |
| 58.14.12 | Printed business, professional and academic journals and periodicals | 32420 |
| 58.14.19 | Other printed journals and periodicals | 32490 |
| 58.14.2 | Online journals and periodicals | |
| 58.14.20 | Online journals and periodicals | 84312 (*) |
| 58.14.3 | Advertising space in journals and periodicals | |
| 58.14.31 | Advertising space in journals and periodicals, printed | 83631 (*) |
| 58.14.32 | Advertising space in journals and periodicals, electronic | 83639 (*) |
| 58.14.4 | Licensing services for journals and periodicals | |
| 58.14.40 | Licensing services for journals and periodicals | 73320 (*) |
| 58.19 | Other publishing services | |
| 58.19.1 | Other printed matter publishing services | |
| 58.19.11 | Printed postcards, cards bearing greetings and the like | 32530 |
| 58.19.12 | Printed pictures, designs and photographs | 32540 |
| 58.19.13 | Printed transfers (decalcomanias), calendars | 32630 |
| 58.19.14 | Printed unused postage, revenue or similar stamps; stamp-impressed paper; cheque forms; banknotes, stock, share or bond certificates and similar documents of title | 32610 |
| 58.19.15 | Printed trade advertising material, commercial catalogues and the like | 32620 |
| 58.19.19 | Other printed matter | 32690 |
| 58.19.2 | Other online content | |
| 58.19.21 | Online adult content | 84393 |
| 58.19.29 | Other online content n.e.c. | 84399 |
| 58.19.3 | Licensing services for other printed matter | |
| 58.19.30 | Licensing services for other printed matter | 73320 (*) |
| 58.2 | Software publishing services | |
| 58.21 | Publishing services of computer games | |
| 58.21.1 | Computer games, packaged | |
| 58.21.10 | Computer games, packaged | 47822 |
| 58.21.2 | Computer games downloads | |
| 58.21.20 | Computer games downloads | 84342 (*) |
| 58.21.3 | Online games | |
| 58.21.30 | Online games | 84391 |
| 58.21.4 | Licensing services for the right to use computer games | |
| 58.21.40 | Licensing services for the right to use computer games | 73311 (*) |
| 58.29 | Other software publishing services | |
| 58.29.1 | Systems software, packaged | |
| 58.29.11 | Operating systems, packaged | 47811 |
| 58.29.12 | Network software, packaged | 47812 |
| 58.29.13 | Database management software, packaged | 47813 |
| 58.29.14 | Development tools and programming languages software, packaged | 47814 |
| 58.29.2 | Application software, packaged | |
| 58.29.21 | General business productivity and home use applications, packaged | 47821 |
| 58.29.29 | Other application software, packaged | 47829 |
| 58.29.3 | Software downloads | |
| 58.29.31 | System software downloads | 84341 |
| 58.29.32 | Application software downloads | 84342 (*) |
| 58.29.4 | Online software | |
| 58.29.40 | Online software | 84392 |
| 58.29.5 | Licensing services for the right to use computer software | |
| 58.29.50 | Licensing services for the right to use computer software | 73311 (*) |
| 59 | Motion picture, video and television programme production services, sound recording and music publishing | |
| 59.1 | Motion picture, video and television programme services | |
| 59.11 | Motion picture, video and television programme production services | |
| 59.11.1 | Production services of motion picture, video and television programmes | |
| 59.11.11 | Motion picture production services | 96121 (*) |
| 59.11.12 | Promotional or advertisement motion picture and video production services | 96121 (*) |
| 59.11.13 | Other television programme production services | 96121 (*) |
| 59.11.2 | Motion picture, video and television programme products | |
| 59.11.21 | Motion picture, video and television programme originals | 96123 (*) |
| 59.11.22 | Cinematographic film | 38950 |
| 59.11.23 | Films and other video content on disk, tape or other physical media | 47620 |
| 59.11.24 | Films and other video downloads | 84331 |
| 59.11.3 | Sale of advertising space or time in motion picture, video and television products | |
| 59.11.30 | Sale of advertising space or time in motion picture, video and television products | 83639 (*) |
| 59.12 | Motion picture, video and television programme post-production services | |
| 59.12.1 | Motion picture, video and television programme post-production services | |
| 59.12.11 | Audiovisual editing services | 96131 |
| 59.12.12 | Transfers and duplication of masters services | 96132 |
| 59.12.13 | Colour correction and digital restoration services | 96133 |
| 59.12.14 | Visual effects services | 96134 |
| 59.12.15 | Animation services | 96135 |
| 59.12.16 | Captioning, titling and subtitling services | 96136 |
| 59.12.17 | Sound editing and design services | 96137 |
| 59.12.19 | Other motion picture, video and television programme post-production services | 96139 |
| 59.13 | Motion picture, video and television programme distribution services | |
| 59.13.1 | Motion picture, video and television programme licensing and distribution services | |
| 59.13.11 | Licensing services for film rights and their revenues | 73320 (*) |
| 59.13.12 | Other motion picture, video and television programme distribution services | 96140 |
| 59.14 | Motion picture projection services | |
| 59.14.1 | Motion picture projection services | |
| 59.14.10 | Motion picture projection services | 96151
  96152 |
| 59.2 | Sound recording and music publishing services | |
| 59.20 | Sound recording and music publishing services | |
| 59.20.1 | Sound recording and live recording services; sound recording originals | |
| 59.20.11 | Sound recording services | 96111 |
| 59.20.12 | Live recording services | 96112 |
| 59.20.13 | Sound recording originals | 96113 |
| 59.20.2 | Radio programme production services; radio programme originals | |
| 59.20.21 | Radio programme production services | 96122 |
| 59.20.22 | Radio programme originals | 96123 (*) |
| 59.20.3 | Music publishing services | |
| 59.20.31 | Printed music | 32520 (*) |
| 59.20.32 | Electronic scores | 32520 (*) |
| 59.20.33 | Musical audio disks, tapes or other physical media | 47610 |
| 59.20.34 | Other audio disks and tapes | 47699 |
| 59.20.35 | Music downloads | 84321 |
| 59.20.4 | Licensing services for the right to use acoustic originals | |
| 59.20.40 | Licensing services for the right to use acoustic originals | 73320 (*) |
| 60 | Programming and broadcasting services | |
| 60.1 | Radio broadcasting services | |
| 60.10 | Radio broadcasting services | |
| 60.10.1 | Radio broadcasting services; broadcast originals | |
| 60.10.11 | Radio programming and broadcasting services | 84631 (*) |
| 60.10.12 | Radio broadcasting originals | 84611 |
| 60.10.2 | Radio channel programmes | |
| 60.10.20 | Radio channel programmes | 84621 |
| 60.10.3 | Radio advertising time | |
| 60.10.30 | Radio advertising time | 83632 (*) |
| 60.2 | Television programming and broadcasting services; broadcasting originals | |
| 60.20 | Television programming and broadcasting services; broadcasting originals | |
| 60.20.1 | Television programming and broadcasting services | |
| 60.20.11 | Online television programming and broadcasting services, except by subscription | 84631 (*) |
| 60.20.12 | Other television programming and broadcasting services, except by subscription | 84631 (*) |
| 60.20.13 | Online television subscription programming and broadcasting services | 84631 (*) |
| 60.20.14 | Other television subscription programming and broadcasting services | 84631 (*) |
| 60.20.2 | Television broadcasting originals | |
| 60.20.20 | Television broadcasting originals | 84612 |
| 60.20.3 | Television channel programmes | |
| 60.20.31 | Television channel programmes, except for subscription television | 84622 (*) |
| 60.20.32 | Subscription television channel programmes | 84622 (*) |
| 60.20.4 | Television advertising time | |
| 60.20.40 | Television advertising time | 83632 (*) |
| 61 | Telecommunications services | |
| 61.1 | Wired telecommunications services | |
| 61.10 | Wired telecommunications services | |
| 61.10.1 | Data and message transmitting services | |
| 61.10.11 | Fixed telephony services — access and use | 84121 |
| 61.10.12 | Fixed telephony services — calling features | 84122 |
| 61.10.13 | Private network services for wired telecommunications systems | 84140 (*) |
| 61.10.2 | Carrier services for wired telecommunications | |
| 61.10.20 | Carrier services for wired telecommunications | 84110 (*) |
| 61.10.3 | Data transmission services over wired telecommunications networks | |
| 61.10.30 | Data transmission services over wired telecommunications networks | 84150 (*) |
| 61.10.4 | Wired Internet telecommunications services | |
| 61.10.41 | Internet backbone services | 84210 |
| 61.10.42 | Narrow-band Internet access services over wired networks | 84221 (*) |
| 61.10.43 | Broad-band Internet access services over wired networks | 84222 (*) |
| 61.10.49 | Other wired Internet telecommunications services | 84290 (*) |
| 61.10.5 | Home programme distribution services over wired infrastructure | |
| 61.10.51 | Home programme distribution services over wired infrastructure, basic programming package | 84632 (*) |
| 61.10.52 | Home programme distribution services over wired infrastructure, discretionary programming package | 84633 (*) |
| 61.10.53 | Home programme distribution services over wired infrastructure, pay-per-view | 84634 (*) |
| 61.2 | Wireless telecommunications services | |
| 61.20 | Wireless telecommunications services | |
| 61.20.1 | Mobile telecommunications services and private network services for wireless telecommunications systems | |
| 61.20.11 | Mobile telecommunications services — access and use | 84131 |
| 61.20.12 | Mobile telecommunications services — calling features | 84132 |
| 61.20.13 | Private network services for wireless telecommunications systems | 84140 (*) |
| 61.20.2 | Carrier services for wireless telecommunications | |
| 61.20.20 | Carrier services for wireless telecommunications | 84110 (*) |
| 61.20.3 | Data transmission services over wireless telecommunications networks | |
| 61.20.30 | Data transmission services over wireless telecommunications networks | 84150 (*) |
| 61.20.4 | Wireless Internet telecommunications services | |
| 61.20.41 | Narrow-band Internet access services over wireless networks | 84221 (*) |
| 61.20.42 | Broad-band Internet access services over wireless networks | 84222 (*) |
| 61.20.49 | Other wireless Internet telecommunications services | 84290 (*) |
| 61.20.5 | Home programme distribution services over wireless networks | |
| 61.20.50 | Home programme distribution services over wireless networks | 84632 (*)
  84633 (*)
  84634 (*) |
| 61.3 | Satellite telecommunications services | |
| 61.30 | Satellite telecommunications services | |
| 61.30.1 | Satellite telecommunications services, except home programme distribution services via satellite | |
| 61.30.10 | Satellite telecommunications services, except home programme distribution services via satellite | 84190 (*) |
| 61.30.2 | Home programme distribution services via satellite | |
| 61.30.20 | Home programme distribution services via satellite | 84632 (*)
  84633 (*)
  84634 (*) |
| 61.9 | Other telecommunications services | |
| 61.90 | Other telecommunications services | |
| 61.90.1 | Other telecommunications services | |
| 61.90.10 | Other telecommunications services | 84190 (*) |
| 62 | Computer programming, consultancy and related services | |
| 62.0 | Computer programming, consultancy and related services | |
| 62.01 | Computer programming services | |
| 62.01.1 | IT design and development services | |
| 62.01.11 | IT design and development services for applications | 83141 |
| 62.01.12 | IT design and development services for networks and systems | 83142 |
| 62.01.2 | Software originals | |
| 62.01.21 | Computer games software originals | 83143 (*) |
| 62.01.29 | Other software originals | 83143 (*) |
| 62.02 | Computer consultancy services | |
| 62.02.1 | Hardware consultancy services | |
| 62.02.10 | Hardware consultancy services | 83131 (*) |
| 62.02.2 | Systems and software consultancy services | |
| 62.02.20 | Systems and software consultancy services | 83131 (*) |
| 62.02.3 | IT technical support services | |
| 62.02.30 | IT technical support services | 83132 (*) |
| 62.03 | Computer facilities management services | |
| 62.03.1 | Computer facilities management services | |
| 62.03.11 | Network management services | 83161 |
| 62.03.12 | Computer systems management services | 83162 |
| 62.09 | Other information technology and computer services | |
| 62.09.1 | Installation services of computers and peripheral equipment | |
| 62.09.10 | Installation services of computers and peripheral equipment | 87332 |
| 62.09.2 | Other information technology and computer services n.e.c. | |
| 62.09.20 | Other information technology and computer services n.e.c. | 83132 (*) |
| 63 | Information services | |
| 63.1 | Data processing, hosting and related services; web portals | |
| 63.11 | Data processing, hosting and related services | |
| 63.11.1 | Data processing, hosting, application services and other IT infrastructure provisioning services | |
| 63.11.11 | Data processing services | 0 (*) |
| 63.11.12 | Web hosting services | 83151 |
| 63.11.13 | Application service provisioning | 83152 |
| 63.11.19 | Other hosting and IT infrastructure provisioning services | 83159 |
| 63.11.2 | Streamed video and audio content | |
| 63.11.21 | Streamed video content | 84332 |
| 63.11.22 | Streamed audio content | 84322 |
| 63.11.3 | Advertising space or time in Internet | |
| 63.11.30 | Advertising space or time in Internet | 83633 |
| 63.12 | Web portal content | |
| 63.12.1 | Web portal content | |
| 63.12.10 | Web portal content | 84394 |
| 63.9 | Other information services | |
| 63.91 | News agency services | |
| 63.91.1 | News agency services | |
| 63.91.11 | News agency services to newspapers and periodicals | 84410 |
| 63.91.12 | News agency services to audiovisual media | 84420 |
| 63.99 | Other information services n.e.c. | |
| 63.99.1 | Information services n.e.c. | |
| 63.99.10 | Information services n.e.c. | 85991 |
| 63.99.2 | Original compilations of facts/information | |
| 63.99.20 | Original compilations of facts/information | 83940 |
| K | FINANCIAL AND INSURANCE SERVICES | |
| 64 | Financial services, except insurance and pension funding | |
| 64.1 | Monetary intermediation services | |
| 64.11 | Central banking services | |
| 64.11.1 | Central banking services | |
| 64.11.10 | Central banking services | 71110 |
| 64.19 | Other monetary intermediation services | |
| 64.19.1 | Deposit services | |
| 64.19.11 | Deposit services to corporate and institutional depositors | 71121 |
| 64.19.12 | Deposit services to other depositors | 71122 |
| 64.19.2 | Credit granting services by monetary institutions | |
| 64.19.21 | Inter-industry credit granting services by monetary institutions | 71135 (*) |
| 64.19.22 | Consumer credit granting services by monetary institutions | 71133 (*) |
| 64.19.23 | Residential mortgage credit granting services by monetary institutions | 71131 (*) |
| 64.19.24 | Non-residential mortgage credit granting services by monetary institutions | 71132 (*) |
| 64.19.25 | Commercial non-mortgage credit granting services by monetary institutions | 71135 (*) |
| 64.19.26 | Credit card services by monetary institutions | 71134 (*) |
| 64.19.29 | Other credit granting services by monetary institutions | 71139 (*) |
| 64.19.3 | Other monetary intermediation services n.e.c. | |
| 64.19.30 | Other monetary intermediation services n.e.c. | 71190 (*) |
| 64.2 | Services of holding companies | |
| 64.20 | Services of holding companies | |
| 64.20.1 | Services of holding companies | |
| 64.20.10 | Services of holding companies | 0 (*) |
| 64.3 | Services of trusts, funds and similar financial entities | |
| 64.30 | Services of trusts, funds and similar financial entities | |
| 64.30.1 | Services of trusts, funds and similar financial entities | |
| 64.30.10 | Services of trusts, funds and similar financial entities | 0 (*) |
| 64.9 | Other financial services, except insurance and pension funding | |
| 64.91 | Financial leasing services | |
| 64.91.1 | Financial leasing services | |
| 64.91.10 | Financial leasing services | 71140 |
| 64.92 | Other credit granting services | |
| 64.92.1 | Other credit granting services, other than by monetary institutions | |
| 64.92.11 | Inter-industry credit granting services, other than by monetary institutions | 71135 (*) |
| 64.92.12 | Consumer credit granting services, other than by monetary institutions | 71133 (*) |
| 64.92.13 | Residential mortgage credit granting services, other than by monetary institutions | 71131 (*) |
| 64.92.14 | Non-residential mortgage credit granting services, other than by monetary institutions | 71132 (*) |
| 64.92.15 | Commercial non-mortgage credit granting services, other than by monetary institutions | 71135 (*) |
| 64.92.16 | Credit card services, other than by monetary institutions | 71134 (*) |
| 64.92.19 | Other credit granting services, other than by monetary institutions, n.e.c. | 71139 (*) |
| 64.99 | Other financial services, except insurance and pension funding, n.e.c. | |
| 64.99.1 | Other financial services, except insurance and pension funding, n.e.c. | |
| 64.99.11 | Investment banking services | 71200 |
| 64.99.19 | Financial services, except insurance and pension funding, n.e.c. | 71190 (*) |
| 65 | Insurance, reinsurance and pension funding services, except compulsory social security | |
| 65.1 | Insurance services | |
| 65.11 | Life insurance services | |
| 65.11.1 | Life insurance services | |
| 65.11.10 | Life insurance services | 71311 (*) |
| 65.12 | Non-life insurance services | |
| 65.12.1 | Accident and health insurance services | |
| 65.12.11 | Accident insurance services | 71320 (*) |
| 65.12.12 | Health insurance services | 71320 (*) |
| 65.12.2 | Motor vehicle insurance services | |
| 65.12.21 | Motor vehicle insurance services, third party liability | 71331 (*) |
| 65.12.29 | Other motor vehicle insurance services | 71331 (*) |
| 65.12.3 | Marine, aviation and other transport insurance services | |
| 65.12.31 | Railway rolling stock insurance services | 71332 (*) |
| 65.12.32 | Aircraft liability insurance services | 71332 (*) |
| 65.12.33 | Other aircraft insurance services | 71332 (*) |
| 65.12.34 | Ships liability insurance services | 71332 (*) |
| 65.12.35 | Other ships insurance services | 71332 (*) |
| 65.12.36 | Freight insurance services | 71333 |
| 65.12.4 | Fire and other damage to property insurance services | |
| 65.12.41 | Fire damage to property insurance services | 71334 (*) |
| 65.12.49 | Other damage to property insurance services | 71334 (*) |
| 65.12.5 | General liability insurance services | |
| 65.12.50 | General liability insurance services | 71335 |
| 65.12.6 | Credit and suretyship insurance services | |
| 65.12.61 | Credit insurance services | 71336 (*) |
| 65.12.62 | Suretyship insurance services | 71336 (*) |
| 65.12.7 | Travelling and assistance, legal expenses and miscellaneous financial loss insurance services | |
| 65.12.71 | Travelling and assistance insurance services | 71337 |
| 65.12.72 | Legal expenses insurance services | 71339 (*) |
| 65.12.73 | Miscellaneous financial loss insurance services | 71339 (*) |
| 65.12.9 | Other non-life insurance services | |
| 65.12.90 | Other non-life insurance services | 71339 (*) |
| 65.2 | Reinsurance services | |
| 65.20 | Reinsurance services | |
| 65.20.1 | Life, accident and health reinsurance services | |
| 65.20.11 | Life reinsurance services | 71410 |
| 65.20.12 | Accident reinsurance services | 71420 (*) |
| 65.20.13 | Health reinsurance services | 71420 (*) |
| 65.20.2 | Transport and property reinsurance services | |
| 65.20.21 | Motor vehicle reinsurance services, third party liability | 71431 (*) |
| 65.20.22 | Other motor vehicle reinsurance services | 71431 (*) |
| 65.20.23 | Marine, aviation and other transport reinsurance services | 71432 |
| 65.20.24 | Freight reinsurance services | 71433 |
| 65.20.25 | Fire and other damage to property reinsurance services | 71434 |
| 65.20.3 | General liability and credit and surety reinsurance services | |
| 65.20.31 | General liability reinsurance services | 71435 |
| 65.20.32 | Credit and surety reinsurance services | 71436 |
| 65.20.4 | Legal expenses and miscellaneous financial loss reinsurance services | |
| 65.20.41 | Legal expenses reinsurance services | 71439 (*) |
| 65.20.42 | Miscellaneous financial loss reinsurance services | 71439 (*) |
| 65.20.5 | Reinsurance services related to pension funding | |
| 65.20.50 | Reinsurance services related to pension funding | 71439 (*) |
| 65.20.6 | Other non-life reinsurance services | |
| 65.20.60 | Other non-life reinsurance services | 71439 (*) |
| 65.3 | Pension funding services | |
| 65.30 | Pension funding services | |
| 65.30.1 | Pension funding services | |
| 65.30.11 | Individual pension funding services | 71311 (*) |
| 65.30.12 | Group pension funding services | 71312 |
| 66 | Services auxiliary to financial services and insurance services | |
| 66.1 | Services auxiliary to financial services, except insurance and pension funding | |
| 66.11 | Services related to the administration of financial markets | |
| 66.11.1 | Services related to the administration of financial markets | |
| 66.11.11 | Financial market operational services | 71551 |
| 66.11.12 | Financial market regulatory services | 71552 |
| 66.11.19 | Other services related to the administration of financial markets | 71559 |
| 66.12 | Security and commodity contracts brokerage services | |
| 66.12.1 | Security and commodity contracts brokerage services | |
| 66.12.11 | Securities brokerage services | 71521 |
| 66.12.12 | Commodity brokerage services | 71522 |
| 66.12.13 | Foreign exchange services | 71592 |
| 66.19 | Other services auxiliary to financial services, except insurance and pension funding | |
| 66.19.1 | Processing and clearing services of securities transactions | |
| 66.19.10 | Processing and clearing services of securities transactions | 71523 |
| 66.19.2 | Auxiliary services related to investment banking | |
| 66.19.21 | Mergers and acquisition services | 71511 |
| 66.19.22 | Corporate finance and venture capital services | 71512 |
| 66.19.29 | Other auxiliary services related to investment banking | 71519 |
| 66.19.3 | Trust and custody services | |
| 66.19.31 | Trust services | 71541 |
| 66.19.32 | Custody services | 71542 |
| 66.19.9 | Other services auxiliary to financial services, except insurance and pension funding, n.e.c. | |
| 66.19.91 | Financial consultancy services | 71591 |
| 66.19.92 | Financial transactions processing and clearinghouse services | 71593 |
| 66.19.99 | Other services auxiliary to financial services n.e.c., except insurance and pension funding | 71599 |
| 66.2 | Services auxiliary to insurance and pension funding | |
| 66.21 | Risk and damage evaluation services | |
| 66.21.1 | Risk and damage evaluation services | |
| 66.21.10 | Risk and damage evaluation services | 71620 |
| 66.22 | Services of insurance agents and brokers | |
| 66.22.1 | Services of insurance agents and brokers | |
| 66.22.10 | Services of insurance agents and brokers | 71610 |
| 66.29 | Other services auxiliary to insurance and pension funding | |
| 66.29.1 | Other services auxiliary to insurance and pension funding | |
| 66.29.11 | Actuarial services | 71630 |
| 66.29.19 | Other services auxiliary to insurance and pension funding n.e.c. | 71690 |
| 66.3 | Fund management services | |
| 66.30 | Fund management services | |
| 66.30.1 | Fund management services | |
| 66.30.11 | Portfolio management services, except pension funds | 71530 |
| 66.30.12 | Pension funds management services | 71640 |
| L | REAL ESTATE SERVICES | |
| 68 | Real estate services | |
| 68.1 | Buying and selling services of own real estate | |
| 68.10 | Buying and selling services of own real estate | |
| 68.10.1 | Buying and selling services of own real estate | |
| 68.10.11 | Residential buildings and associated land sales or purchases services | 72121 |
| 68.10.12 | Time share properties sales or purchases services | 72123 |
| 68.10.13 | Residential vacant land sales or purchases services | 72130 (*) |
| 68.10.14 | Non-residential buildings and associated land sales or purchases services | 72122 |
| 68.10.15 | Non-residential vacant land sales or purchases services | 72130 (*) |
| 68.2 | Rental and operating services of own or leased real estate | |
| 68.20 | Rental and operating services of own or leased real estate | |
| 68.20.1 | Rental and operating services of own or leased real estate | |
| 68.20.11 | Rental and operating services of own or leased residential real estate | 72111 |
| 68.20.12 | Rental and operating services of own or leased non-residential real estate | 72112 |
| 68.3 | Real estate services on a fee or contract basis | |
| 68.31 | Real estate agency services on a fee or contract basis | |
| 68.31.1 | Real estate agency services on a fee or contract basis | |
| 68.31.11 | Residential buildings and associated land sale services on a fee or contract basis, except of time-share ownership properties | 72221 |
| 68.31.12 | Time-share properties sale services on a fee or contract basis | 72223 |
| 68.31.13 | Residential vacant land sale services on a fee or contract basis | 72230 (*) |
| 68.31.14 | Non-residential buildings and associated land sale services on a fee or contract basis | 72222 |
| 68.31.15 | Non-residential vacant land sale services on a fee or contract basis | 72230 (*) |
| 68.31.16 | Real estate appraisal services on a fee or contract basis | 72240 |
| 68.32 | Management services of real estate on a fee or contract basis | |
| 68.32.1 | Management services of real estate on a fee or contract basis | |
| 68.32.11 | Residential property management services on a fee or contract basis, except of time-share ownership properties | 72211 |
| 68.32.12 | Time-share property management services on a fee or contract basis | 72213 |
| 68.32.13 | Non-residential property management services on a fee or contract basis | 72212 |
| M | PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES | |
| 69 | Legal and accounting services | |
| 69.1 | Legal services | |
| 69.10 | Legal services | |
| 69.10.1 | Legal services | |
| 69.10.11 | Legal advisory and representation services concerning criminal law | 82110 |
| 69.10.12 | Legal advisory and representation services in judicial procedures concerning business and commercial law | 82120 (*) |
| 69.10.13 | Legal advisory and representation services in judicial procedures concerning labour law | 82120 (*) |
| 69.10.14 | Legal advisory and representation services in judicial procedures concerning civil law | 82120 (*) |
| 69.10.15 | Legal services concerning patents, copyrights and other intellectual property rights | 82130 (*) |
| 69.10.16 | Notarial services | 82130 (*) |
| 69.10.17 | Arbitration and conciliation services | 82191 |
| 69.10.18 | Auction legal services | 82199 (*) |
| 69.10.19 | Other legal services | 82199 (*) |
| 69.2 | Accounting, bookkeeping and auditing services; tax consulting services | |
| 69.20 | Accounting, bookkeeping and auditing services; tax consulting services | |
| 69.20.1 | Financial auditing services | |
| 69.20.10 | Financial auditing services | 82210 |
| 69.20.2 | Accounting services | |
| 69.20.21 | Accounting review services | 82221 (*) |
| 69.20.22 | Compilation services of financial statements | 82221 (*) |
| 69.20.23 | Bookkeeping services | 82222 |
| 69.20.24 | Payroll services | 82223 |
| 69.20.29 | Other accounting services | 82221 (*) |
| 69.20.3 | Tax consulting services | |
| 69.20.31 | Corporate tax consulting and preparation services | 82310 |
| 69.20.32 | Individual tax preparation and planning services | 82320 |
| 69.20.4 | Insolvency and receivership services | |
| 69.20.40 | Insolvency and receivership services | 82400 |
| 70 | Services of head offices; management consulting services | |
| 70.1 | Services of head offices | |
| 70.10 | Services of head offices | |
| 70.10.1 | Services of head offices | |
| 70.10.10 | Services of head offices | 0 (*) |
| 70.2 | Management consulting services | |
| 70.21 | Public relations and communication services | |
| 70.21.1 | Public relations and communication services | |
| 70.21.10 | Public relations and communication services | 83121 |
| 70.22 | Business and other management consulting services | |
| 70.22.1 | Business management consulting services | |
| 70.22.11 | Strategic management consulting services | 83111 |
| 70.22.12 | Financial management consulting services (except corporate tax) | 83112 |
| 70.22.13 | Marketing management consulting services | 83114 |
| 70.22.14 | Human resources management consulting services | 83113 |
| 70.22.15 | Production management consulting services | 83115 |
| 70.22.16 | Supply chain and other management consulting services | 83116 |
| 70.22.17 | Business process management services | 83117 |
| 70.22.2 | Other project management services, except construction project management services | |
| 70.22.20 | Other project management services, except construction project management services | 83190 |
| 70.22.3 | Other business consulting services | |
| 70.22.30 | Other business consulting services | 83129 |
| 70.22.4 | Trademarks and franchises | |
| 70.22.40 | Trademarks and franchises | 83118 |
| 71 | Architectural and engineering services; technical testing and analysis services | |
| 71.1 | Architectural and engineering services and related technical consulting services | |
| 71.11 | Architectural services | |
| 71.11.1 | Plans and drawings for architectural purposes | |
| 71.11.10 | Plans and drawings for architectural purposes | 32550 |
| 71.11.2 | Architectural services for buildings | |
| 71.11.21 | Architectural services for residential building projects | 83212 |
| 71.11.22 | Architectural services for non-residential building projects | 83213 |
| 71.11.23 | Historical restoration architectural services | 83214 |
| 71.11.24 | Architectural advisory services | 83211 |
| 71.11.3 | Urban and land planning services | |
| 71.11.31 | Urban planning services | 83221 |
| 71.11.32 | Rural land planning services | 83222 |
| 71.11.33 | Project site master planning services | 83223 |
| 71.11.4 | Landscape architectural services and architectural advisory services | |
| 71.11.41 | Landscape architectural services | 83232 |
| 71.11.42 | Landscape architectural advisory services | 83231 |
| 71.12 | Engineering services and related technical consulting services | |
| 71.12.1 | Engineering services | |
| 71.12.11 | Engineering advisory services | 83310 |
| 71.12.12 | Engineering services for building projects | 83321 |
| 71.12.13 | Engineering services for power projects | 83324 |
| 71.12.14 | Engineering services for transportation projects | 83323 |
| 71.12.15 | Engineering services for waste management projects (hazardous and non-hazardous) | 83326 |
| 71.12.16 | Engineering services for water, sewerage and drainage projects | 83327 |
| 71.12.17 | Engineering services for industrial and manufacturing projects | 83322 |
| 71.12.18 | Engineering services for telecommunications and broadcasting projects | 83325 |
| 71.12.19 | Engineering services for other projects | 83329 |
| 71.12.2 | Project management services for construction projects | |
| 71.12.20 | Project management services for construction projects | 83330 |
| 71.12.3 | Geological, geophysical and related prospecting and consulting services | |
| 71.12.31 | Geological and geophysical consulting services | 83411 |
| 71.12.32 | Geophysical services | 83412 |
| 71.12.33 | Mineral exploration and evaluation services | 83413 |
| 71.12.34 | Surface surveying services | 83421 |
| 71.12.35 | Map-making services | 83422 |
| 71.2 | Technical testing and analysis services | |
| 71.20 | Technical testing and analysis services | |
| 71.20.1 | Technical testing and analysis services | |
| 71.20.11 | Composition and purity testing and analysis services | 83441 |
| 71.20.12 | Testing and analysis services of physical properties | 83442 |
| 71.20.13 | Testing and analysis services of integrated mechanical and electrical systems | 83443 |
| 71.20.14 | Technical inspection services of road transport vehicles | 83444 |
| 71.20.19 | Other technical testing and analysis services | 83449 |
| 72 | Scientific research and development services | 81300 |
| 72.1 | Research and experimental development services in natural sciences and engineering | |
| 72.11 | Research and experimental development services in biotechnology | |
| 72.11.1 | Research and experimental development services in health, environmental, agricultural and other biotechnology | |
| 72.11.11 | Research and experimental development services in health biotechnology | 81121 (*) |
| 72.11.12 | Research and experimental development services in environmental and industrial biotechnology | 81121 (*) |
| 72.11.13 | Research and experimental development services in agricultural biotechnology | 81121 (*) |
| 72.11.2 | Research and development originals in biotechnology | |
| 72.11.20 | Research and development originals in biotechnology | 81400 (*) |
| 72.19 | Research and experimental development services in other natural sciences and engineering | |
| 72.19.1 | Research and experimental development services in other natural sciences | |
| 72.19.11 | Research and experimental development services in mathematics | |
| 72.19.12 | Research and experimental development services in computer and information sciences | 81119 (*) |
| 72.19.13 | Research and experimental development services in physical sciences | 81111 |
| 72.19.14 | Research and experimental development services in chemistry | 81112 (*) |
| 72.19.15 | Research and experimental development services in earth and related environmental sciences | 81119 (*) |
| 72.19.16 | Research and experimental development services in biological sciences | 81112 (*) |
| 72.19.19 | Research and experimental development services in other natural sciences | 81119 (*) |
| 72.19.2 | Research and experimental development services in engineering and technology, except biotechnology | |
| 72.19.21 | Research and experimental development services in nanotechnology | 81129 (*) |
| 72.19.29 | Other research and experimental development services in engineering and technology, except biotechnology | 81129 (*) |
| 72.19.3 | Research and experimental development services in medical sciences | |
| 72.19.30 | Research and experimental development services in medical sciences | 81130 |
| 72.19.4 | Research and experimental development services in agricultural sciences | |
| 72.19.40 | Research and experimental development services in agricultural sciences | 81140 |
| 72.19.5 | Research and development originals in natural sciences and engineering, except for biotechnology | |
| 72.19.50 | Research and development originals in natural sciences and engineering, except for biotechnology | 81400 (*) |
| 72.2 | Research and experimental development services in social sciences and humanities | |
| 72.20 | Research and experimental development services in social sciences and humanities | |
| 72.20.1 | Research and experimental development services in social sciences | |
| 72.20.11 | Research and experimental development services in economics and business | 81212 |
| 72.20.12 | Research and experimental development services in psychology | 81211 |
| 72.20.13 | Research and experimental development services in law | 81213 |
| 72.20.19 | Research and experimental development services in other social sciences | 81219 |
| 72.20.2 | Research and experimental development services in humanities | |
| 72.20.21 | Research and experimental development services in languages and literature | 81221 |
| 72.20.29 | Other research and experimental development services in humanities | 81229 |
| 72.20.3 | Research and development originals in social sciences and humanities | |
| 72.20.30 | Research and development originals in social sciences and humanities | 81400 (*) |
| 73 | Advertising and market research services | |
| 73.1 | Advertising services | |
| 73.11 | Services provided by advertising agencies | |
| 73.11.1 | Services provided by advertising agencies | |
| 73.11.11 | Full service advertising services | 83611 |
| 73.11.12 | Direct marketing and direct mailing services | 83612 |
| 73.11.13 | Advertising design and concept development services | 83613 |
| 73.11.19 | Other advertising services | 83619 |
| 73.12 | Media representation services | |
| 73.12.1 | Sale of advertising space or time on a fee or contract basis | |
| 73.12.11 | Sale of advertising space on a fee or contract basis in print media | 83620 (*) |
| 73.12.12 | Sale of TV/radio advertising space or time on a fee or contract basis | 83620 (*) |
| 73.12.13 | Sale of Internet advertising space or time on a fee or contract basis | 83620 (*) |
| 73.12.14 | Sale of events related advertising | 83620 (*) |
| 73.12.19 | Other sale of advertising space or time on a fee or contract basis | 83620 (*) |
| 73.12.2 | Resale of advertising space or time on a fee or contract basis | |
| 73.12.20 | Resale of advertising space or time on a fee or contract basis | 83620 (*) |
| 73.2 | Market research and public opinion polling services | |
| 73.20 | Market research and public opinion polling services | |
| 73.20.1 | Market research and similar services | |
| 73.20.11 | Market research services: qualitative surveys | 83700 (*) |
| 73.20.12 | Market research services: quantitative ad-hoc surveys | 83700 (*) |
| 73.20.13 | Market research services: quantitative continuous and regular surveys | 83700 (*) |
| 73.20.14 | Market research services other than surveys | 83700 (*) |
| 73.20.19 | Other market research services | 83700 (*) |
| 73.20.2 | Public opinion polling services | |
| 73.20.20 | Public opinion polling services | 83700 (*) |
| 74 | Other professional, scientific and technical services | |
| 74.1 | Specialised design services | |
| 74.10 | Specialised design services | |
| 74.10.1 | Interior, industrial and other specialised design services | |
| 74.10.11 | Interior design services | 83911 |
| 74.10.12 | Industrial design services | 83912 |
| 74.10.19 | Other specialised design services | 83919 |
| 74.10.2 | Design originals | |
| 74.10.20 | Design originals | 83920 |
| 74.2 | Photographic services | |
| 74.20 | Photographic services | |
| 74.20.1 | Photographic plates and film, other than cinematographic, exposed | |
| 74.20.11 | Photographic plates and film, exposed but not developed | 38941 |
| 74.20.12 | Photographic plates and film, exposed and developed, for offset reproduction | 38942 (*) |
| 74.20.19 | Other photographic plates and film, exposed and developed | 38942 (*) |
| 74.20.2 | Specialised photography services | |
| 74.20.21 | Portrait photography services | 83811 |
| 74.20.22 | Advertising and related photography services | 83812 |
| 74.20.23 | Event photography and event videography services | 83813 |
| 74.20.24 | Aerial photography services | 83814 (*) |
| 74.20.29 | Other specialised photography services | 83814 (*) |
| 74.20.3 | Other photographic services | |
| 74.20.31 | Photography processing services | 83820 |
| 74.20.32 | Restoration and retouching services of photography | 83815 |
| 74.20.39 | Other photographic services, n.e.c. | 83819 |
| 74.3 | Translation and interpretation services | |
| 74.30 | Translation and interpretation services | |
| 74.30.1 | Translation and interpretation services | |
| 74.30.11 | Translation services | 83950 (*) |
| 74.30.12 | Interpretation services | 83950 (*) |
| 74.9 | Other professional, scientific and technical services n.e.c. | |
| 74.90 | Other professional, scientific and technical services n.e.c. | |
| 74.90.1 | Professional and technical support and consulting services n.e.c. | |
| 74.90.11 | Bill auditing and freight rate information services | 83990 (*) |
| 74.90.12 | Business brokerage and appraisal services other than for real estate and insurance | 83990 (*) |
| 74.90.13 | Environmental consulting services | 83931 |
| 74.90.14 | Weather forecasting and meteorological services | 83430 |
| 74.90.15 | Security consulting services | 85220 |
| 74.90.19 | Other scientific and technical consulting services n.e.c. | 83939 |
| 74.90.2 | Other professional, technical and business services n.e.c. | |
| 74.90.20 | Other professional, technical and business services n.e.c. | 83990 (*) |
| 75 | Veterinary services | |
| 75.0 | Veterinary services | |
| 75.00 | Veterinary services | |
| 75.00.1 | Veterinary services | |
| 75.00.11 | Veterinary services for pet animals | 83510 |
| 75.00.12 | Veterinary services for livestock | 83520 |
| 75.00.19 | Other veterinary services | 83590 |
| N | ADMINISTRATIVE AND SUPPORT SERVICES | |
| 77 | Rental and leasing services | |
| 77.1 | Rental and leasing services of motor vehicles | |
| 77.11 | Rental and leasing services of cars and light motor vehicles | |
| 77.11.1 | Rental and leasing services of cars and light motor vehicles | |
| 77.11.10 | Rental and leasing services of cars and light motor vehicles | 73111 |
| 77.12 | Rental and leasing services of trucks | |
| 77.12.1 | Rental and leasing services of trucks | |
| 77.12.11 | Rental and leasing services of goods transport vehicles without driver | 73112 |
| 77.12.19 | Rental and leasing services of other land transport equipment without driver | 73114 (*) |
| 77.2 | Rental and leasing services of personal and household goods | |
| 77.21 | Rental and leasing services of recreational and sports goods | |
| 77.21.1 | Rental and leasing services of recreational and sports goods | |
| 77.21.10 | Rental and leasing services of recreational and sports goods | 73240 |
| 77.22 | Rental services of video tapes and disks | |
| 77.22.1 | Rental services of video tapes and disks | |
| 77.22.10 | Rental services of video tapes and disks | 73220 |
| 77.29 | Rental and leasing services of other personal and household goods | |
| 77.29.1 | Rental and leasing services of other personal and household goods | |
| 77.29.11 | Rental and leasing services of televisions, radios, video cassette recorders and related equipment and accessories | 73210 |
| 77.29.12 | Rental and leasing services of furniture and other household appliances | 73230 |
| 77.29.13 | Rental and leasing services of musical instruments | 73290 (*) |
| 77.29.14 | Rental and leasing services of household linen | 73250 |
| 77.29.15 | Rental and leasing services of textiles, clothing and footwear | 73260 |
| 77.29.16 | Rental and leasing services of do-it-yourself machinery and equipment | 73270 |
| 77.29.19 | Rental and leasing services of other personal and household goods n.e.c. | 73290 (*) |
| 77.3 | Rental and leasing services of other machinery, equipment and tangible goods | |
| 77.31 | Rental and leasing services of agricultural machinery and equipment | |
| 77.31.1 | Rental and leasing services of agricultural machinery and equipment | |
| 77.31.10 | Rental and leasing services of agricultural machinery and equipment | 73121 |
| 77.32 | Rental and leasing services of construction and civil engineering machinery and equipment | |
| 77.32.1 | Rental and leasing services of construction and civil engineering machinery and equipment | |
| 77.32.10 | Rental and leasing services of construction and civil engineering machinery and equipment | 73122 |
| 77.33 | Rental and leasing services of office machinery and equipment (including computers) | |
| 77.33.1 | Rental and leasing services of office machinery and equipment (including computers) | |
| 77.33.11 | Rental and leasing services of office machinery and equipment (excluding computers) | 73123 |
| 77.33.12 | Rental and leasing services of computers | 73124 |
| 77.34 | Rental and leasing services of water transport equipment | |
| 77.34.1 | Rental and leasing services of water transport equipment | |
| 77.34.10 | Rental and leasing services of water transport equipment | 73115 |
| 77.35 | Rental and leasing services of air transport equipment | |
| 77.35.1 | Rental and leasing services of air transport equipment | |
| 77.35.10 | Rental and leasing services of air transport equipment | 73116 |
| 77.39 | Rental and leasing services of other machinery, equipment and tangible goods n.e.c. | |
| 77.39.1 | Rental and leasing services of other machinery, equipment and tangible goods n.e.c. | |
| 77.39.11 | Rental and leasing services of railroad vehicles | 73113 |
| 77.39.12 | Rental and leasing services of containers | 73117 |
| 77.39.13 | Rental and leasing services of motorcycles, caravans and campers | 73114 (*) |
| 77.39.14 | Rental and leasing services of telecommunications equipment | 73125 |
| 77.39.19 | Rental and leasing services of other machinery and equipment without operator and tangible goods n.e.c. | 73129 |
| 77.4 | Licensing services for the right to use intellectual property and similar products, except copyrighted works | |
| 77.40 | Licensing services for the right to use intellectual property and similar products, except copyrighted works | |
| 77.40.1 | Licensing services for the right to use intellectual property and similar products, except copyrighted works | |
| 77.40.11 | Licensing services for the right to use research and development products | 73330 |
| 77.40.12 | Licensing services for the right to use trademarks and franchises | 73340 |
| 77.40.13 | Licensing services for the right to use mineral exploration and evaluation | 73350 |
| 77.40.19 | Licensing services for the right to use other intellectual property and similar products, except copyrighted works | 73390 |
| 78 | Employment services | |
| 78.1 | Services provided by employment placement agencies | |
| 78.10 | Services provided by employment placement agencies | |
| 78.10.1 | Services provided by employment placement agencies | |
| 78.10.11 | Executive search services | 85111 |
| 78.10.12 | Permanent placement services, other than executive search services | 85112 |
| 78.2 | Temporary employment agency services | |
| 78.20 | Temporary employment agency services | |
| 78.20.1 | Temporary employment agency services | |
| 78.20.11 | Temporary employment agency services for the supply of computer and telecommunications personnel | 8512 (*) |
| 78.20.12 | Temporary employment agency services for the supply of other office support personnel | 8512 (*) |
| 78.20.13 | Temporary employment agency services for the supply of commercial and trade personnel | 8512 (*) |
| 78.20.14 | Temporary employment agency services for the supply of transport, warehousing, logistics or industrial workers | 8512 (*) |
| 78.20.15 | Temporary employment agency services for the supply of hotels and restaurants personnel | 8512 (*) |
| 78.20.16 | Temporary employment agency services for the supply of medical personnel | 8512 (*) |
| 78.20.19 | Temporary employment agency services for the supply of other personnel | 8512 (*) |
| 78.3 | Other human resources provision services | |
| 78.30 | Other human resources provision services | |
| 78.30.1 | Other human resources provision services | |
| 78.30.11 | Other human resources provision services for computer and telecommunications personnel | 8512 (*) |
| 78.30.12 | Other human resources provision services for other office support personnel | 8512 (*) |
| 78.30.13 | Other human resources provision services for commercial and trade personnel | 8512 (*) |
| 78.30.14 | Other human resources provision services for transport, warehousing, logistics or industrial personnel | 8512 (*) |
| 78.30.15 | Other human resources provision services for hotels and restaurants personnel | 8512 (*) |
| 78.30.16 | Other human resources provision services for medical personnel | 8512 (*) |
| 78.30.19 | Other human resources provision services for personnel n.e.c. | 8512 (*) |
| 79 | Travel agency, tour operator and other reservation services and related services | |
| 79.1 | Travel agency and tour operator services | |
| 79.11 | Travel agency services | |
| 79.11.1 | Travel agency services for transport reservations | |
| 79.11.11 | Reservation services for airlines | 85511 |
| 79.11.12 | Reservation services for railways | 85512 |
| 79.11.13 | Reservation services for buses | 85513 |
| 79.11.14 | Reservation services for vehicle rental | 85514 |
| 79.11.19 | Other travel agency services for transport reservations | 85519 |
| 79.11.2 | Travel agency services for reservation of accommodation, cruises and package tours | |
| 79.11.21 | Reservation services for accommodation | 85521 |
| 79.11.22 | Reservation services for cruises | 85523 |
| 79.11.23 | Reservation services for package tours | 85524 |
| 79.12 | Tour operator services | |
| 79.12.1 | Tour operator services | |
| 79.12.11 | Tour operator services for arranging and assembling tours | 85540 (*) |
| 79.12.12 | Tour managers services | 85540 (*) |
| 79.9 | Other reservation services and related services | |
| 79.90 | Other reservation services and related services | |
| 79.90.1 | Tourism promotion and visitor information services | |
| 79.90.11 | Tourism promotion services | 85561 |
| 79.90.12 | Visitor information services | 85562 |
| 79.90.2 | Tourist guide services | |
| 79.90.20 | Tourist guide services | 85550 |
| 79.90.3 | Other reservation services n.e.c. | |
| 79.90.31 | Time-share exchange services | 85522 |
| 79.90.32 | Reservation services for convention centres, congress centres and exhibit halls | 85531 |
| 79.90.39 | Reservation services for event tickets, entertainment and recreational services and other reservation services n.e.c. | 85539 |
| 80 | Security and investigation services | |
| 80.1 | Private security services | |
| 80.10 | Private security services | |
| 80.10.1 | Private security services | |
| 80.10.11 | Armoured car services | 85240 |
| 80.10.12 | Guard services | 85250 |
| 80.10.19 | Other security services | 85290 |
| 80.2 | Security systems services | |
| 80.20 | Security systems services | |
| 80.20.1 | Security systems services | |
| 80.20.10 | Security systems services | 85230 |
| 80.3 | Investigation services | |
| 80.30 | Investigation services | |
| 80.30.1 | Investigation services | |
| 80.30.10 | Investigation services | 85210 |
| 81 | Services to buildings and landscape | |
| 81.1 | Combined facilities support services | |
| 81.10 | Combined facilities support services | |
| 81.10.1 | Combined facilities support services | |
| 81.10.10 | Combined facilities support services | 85999 (*) |
| 81.2 | Cleaning services | |
| 81.21 | General cleaning services of buildings | |
| 81.21.1 | General cleaning services of buildings | |
| 81.21.10 | General cleaning services of buildings | 85330 |
| 81.22 | Other building and industrial cleaning services | |
| 81.22.1 | Industrial cleaning services | |
| 81.22.11 | Window cleaning services | 85320 |
| 81.22.12 | Specialised cleaning services | 85340 (*) |
| 81.22.13 | Furnace and chimney cleaning services | 85340 (*) |
| 81.29 | Other cleaning services | |
| 81.29.1 | Other cleaning services | |
| 81.29.11 | Disinfecting and exterminating services | 85310 |
| 81.29.12 | Sweeping and snow removal services | 94510 |
| 81.29.13 | Other sanitation services | 94590 |
| 81.29.19 | Other cleaning services n.e.c. | 85340 (*) |
| 81.3 | Landscape services | |
| 81.30 | Landscape services | |
| 81.30.1 | Landscape services | |
| 81.30.10 | Landscape services | 85970 |
| 82 | Office administrative, office support and other business support services | |
| 82.1 | Office administrative and support services | |
| 82.11 | Combined office administrative services | |
| 82.11.1 | Combined office administrative services | |
| 82.11.10 | Combined office administrative services | 85940 |
| 82.19 | Photocopying, document preparation and other specialised office support services | |
| 82.19.1 | Photocopying, document preparation and other specialised office support services | |
| 82.19.11 | Duplicating services | 85951 |
| 82.19.12 | Mailing list compilation and mailing services | 85952 |
| 82.19.13 | Document preparation and other specialised office support services | 85953 |
| 82.2 | Call centre services | |
| 82.20 | Call centre services | |
| 82.20.1 | Call centre services | |
| 82.20.10 | Call centre services | 85931 |
| 82.3 | Convention and trade show organisation services | |
| 82.30 | Convention and trade show organisation services | |
| 82.30.1 | Convention and trade show organisation services | |
| 82.30.11 | Convention organisation services | 85961 |
| 82.30.12 | Trade show organisation services | 85962 |
| 82.9 | Business support services n.e.c. | |
| 82.91 | Collection agency and credit bureau services | |
| 82.91.1 | Collection agency and credit bureau services | |
| 82.91.11 | Credit reporting services | 85910 |
| 82.91.12 | Collection agency services | 85920 |
| 82.92 | Packaging services | |
| 82.92.1 | Packaging services | |
| 82.92.10 | Packaging services | 85400 |
| 82.99 | Other business support services n.e.c. | |
| 82.99.1 | Other business support services n.e.c. | |
| 82.99.11 | Verbatim reporting and stenotype recording services | 85999 (*) |
| 82.99.12 | Telephone based support services | 85939 |
| 82.99.19 | Other miscellaneous business support services n.e.c. | 85999 (*) |
| O | PUBLIC ADMINISTRATION AND DEFENCE SERVICES; COMPULSORY SOCIAL SECURITY SERVICES | |
| 84 | Public administration and defence services; compulsory social security services | |
| 84.1 | Administration services of the State and the economic and social policy of the community | |
| 84.11 | General public administration services | |
| 84.11.1 | General (overall) public services | |
| 84.11.11 | Executive and legislative services | 91111 |
| 84.11.12 | Financial and fiscal services | 91112 |
| 84.11.13 | Overall economic and social planning and statistical services | 91113 |
| 84.11.14 | Government services to fundamental research | 91114 |
| 84.11.19 | Other general (overall) public services | 91119 |
| 84.11.2 | Supporting services for the government | |
| 84.11.21 | General personnel services for the government | 91141 |
| 84.11.29 | Other supporting services for the government | 91149 |
| 84.12 | Administrative services for the regulation of health care, education, cultural services and other social services, excluding social security | |
| 84.12.1 | Administrative services for the regulation of health care, education, cultural services and other social services excluding social security | |
| 84.12.11 | Administrative educational services | 91121 |
| 84.12.12 | Administrative health care services | 91122 |
| 84.12.13 | Administrative housing and community amenity services | 91123 |
| 84.12.14 | Administrative recreational, cultural and religious services | 91124 |
| 84.13 | Administrative services for more efficient operation of businesses | |
| 84.13.1 | Administrative services for more efficient operation of businesses | |
| 84.13.11 | Administrative agriculture-, forestry-, fishing- and hunting-related services | 91131 |
| 84.13.12 | Administrative fuel- and energy-related services | 91132 |
| 84.13.13 | Administrative mining- and mineral resources-, manufacturing- and construction-related services | 91133 |
| 84.13.14 | Administrative transport- and communications-related services | 91134 |
| 84.13.15 | Administrative services related to the distributive and catering trades, hotels and restaurants | 91135 |
| 84.13.16 | Administrative services related to tourism affairs | 91136 |
| 84.13.17 | Administrative multipurpose development project services | 91137 |
| 84.13.18 | General administrative economic, commercial and labour affairs-related services | 91138 |
| 84.2 | Provision of services to the community as a whole | |
| 84.21 | Foreign affairs services | |
| 84.21.1 | Foreign affairs services | |
| 84.21.11 | Administrative external affairs-related services, diplomatic and consular services abroad | 91210 |
| 84.21.12 | Foreign economic aid-related services | 91220 |
| 84.21.13 | Foreign military aid-related services | 91230 |
| 84.22 | Defence services | |
| 84.22.1 | Defence services | |
| 84.22.11 | Military defence services | 91240 |
| 84.22.12 | Civil defence services | 91250 |
| 84.23 | Justice and judicial services | |
| 84.23.1 | Justice and judicial services | |
| 84.23.11 | Law courts-related administrative services | 91270 |
| 84.23.12 | Administrative services related to detention or rehabilitation of criminals | 91280 |
| 84.24 | Public order and safety services | |
| 84.24.1 | Public order and safety services | |
| 84.24.11 | Police services | 91260 (*) |
| 84.24.19 | Other public order and safety affairs-related services | 91290 |
| 84.25 | Fire brigade services | |
| 84.25.1 | Fire brigade services | |
| 84.25.11 | Fire-fighting and fire-prevention services | 91260 (*) |
| 84.25.19 | Other fire brigade services | 91260 (*) |
| 84.3 | Compulsory social security services | |
| 84.30 | Compulsory social security services | |
| 84.30.1 | Compulsory social security services | |
| 84.30.11 | Compulsory social security services concerning sickness, maternity or temporary disablement benefits | 91310 |
| 84.30.12 | Compulsory social security services concerning government employee pension schemes; old-age, disability or survivors' benefits other than for government employees | 91320 |
| 84.30.13 | Compulsory social security services concerning unemployment compensation benefits | 91330 |
| 84.30.14 | Compulsory social security services concerning family and child allowances | 91340 |
| P | EDUCATION SERVICES | |
| 85 | Education services | |
| 85.1 | Pre-primary education services | |
| 85.10 | Pre-primary education services | |
| 85.10.1 | Pre-primary education services | |
| 85.10.10 | Pre-primary education services | 92100 |
| 85.2 | Primary education services | |
| 85.20 | Primary education services | |
| 85.20.1 | Primary education services | |
| 85.20.11 | Online primary education services | 92200 (*) |
| 85.20.12 | Other primary education services | 92200 (*) |
| 85.3 | Secondary education services | |
| 85.31 | General secondary education services | |
| 85.31.1 | General secondary education services | |
| 85.31.11 | Online lower general secondary education services | 92310 (*) |
| 85.31.12 | Other lower general secondary education services | 92310 (*) |
| 85.31.13 | Online upper general secondary education services | 92330 (*) |
| 85.31.14 | Other upper general secondary education services | 92330 (*) |
| 85.32 | Technical and vocational secondary education services | |
| 85.32.1 | Technical and vocational secondary education services | |
| 85.32.11 | Online technical and vocational lower secondary education services | 92320 (*) |
| 85.32.12 | Other technical and vocational lower secondary education services | 92320 (*) |
| 85.32.13 | Online technical and vocational upper secondary education services | 92340 (*) |
| 85.32.14 | Other technical and vocational upper secondary education services | 92340 (*) |
| 85.4 | Higher education services | |
| 85.41 | Post-secondary non-tertiary education services | |
| 85.41.1 | Post-secondary non-tertiary education services | |
| 85.41.11 | Online post-secondary non-tertiary general education services | 92410 (*) |
| 85.41.12 | Other post-secondary non-tertiary general education services | 92410 (*) |
| 85.41.13 | Online post-secondary non-tertiary technical and vocational education services | 92420 (*) |
| 85.41.14 | Other post-secondary non-tertiary technical and vocational education services | 92420 (*) |
| 85.42 | Tertiary education services | |
| 85.42.1 | Tertiary education services | |
| 85.42.11 | Online first stage tertiary education services | 92510 (*) |
| 85.42.12 | Other first stage tertiary education services | 92510 (*) |
| 85.42.13 | Online second stage tertiary education services | 92520 (*) |
| 85.42.14 | Other second stage tertiary education services | 92520 (*) |
| 85.42.15 | Online third stage tertiary education services | 92520 (*) |
| 85.42.16 | Other third stage tertiary education services | 92520 (*) |
| 85.5 | Other education services | |
| 85.51 | Sports and recreation education services | |
| 85.51.1 | Sports and recreation education services | |
| 85.51.10 | Sports and recreation education services | 92912 |
| 85.52 | Cultural education services | |
| 85.52.1 | Cultural education services | |
| 85.52.11 | Dancing schools and dance instructors services | 92911 (*) |
| 85.52.12 | Music schools and music instructors services | 92911 (*) |
| 85.52.13 | Fine arts schools and arts instruction services | 92911 (*) |
| 85.52.19 | Other cultural education services | 92911 (*) |
| 85.53 | Driving school services | |
| 85.53.1 | Driving school services | |
| 85.53.11 | Car driving school services | 92919 (*) |
| 85.53.12 | Flying and sailing school services | 92919 (*) |
| 85.59 | Other education services n.e.c. | |
| 85.59.1 | Other education services n.e.c. | |
| 85.59.11 | Language school services | 92919 (*) |
| 85.59.12 | IT school services | 92919 (*) |
| 85.59.13 | Vocational education services n.e.c. | 92919 (*) |
| 85.59.19 | Education services n.e.c. | 92919 (*) |
| 85.6 | Educational support services | |
| 85.60 | Educational support services | |
| 85.60.1 | Educational support services | |
| 85.60.10 | Educational support services | 92920 |
| Q | HUMAN HEALTH AND SOCIAL WORK SERVICES | |
| 86 | Human health services | |
| 86.1 | Hospital services | |
| 86.10 | Hospital services | |
| 86.10.1 | Hospital services | |
| 86.10.11 | Hospital surgical services | 93111 |
| 86.10.12 | Hospital gynaecological and obstetrical services | 93112 |
| 86.10.13 | Hospital rehabilitation services | 93119 (*) |
| 86.10.14 | Hospital psychiatric services | 93113 |
| 86.10.15 | Other hospital services provided by medical doctors | 93119 (*) |
| 86.10.19 | Other hospital services | 93119 (*) |
| 86.2 | Medical and dental practice services | |
| 86.21 | General medical practice services | |
| 86.21.1 | General medical practice services | |
| 86.21.10 | General medical practice services | 93121 |
| 86.22 | Specialist medical practice services | |
| 86.22.1 | Specialist medical practice services | |
| 86.22.11 | Analysis and interpretation services of medical images | 93122 (*) |
| 86.22.19 | Other specialist medical practice services | 93122 (*) |
| 86.23 | Dental practice services | |
| 86.23.1 | Dental practice services | |
| 86.23.11 | Orthodontic services | 93123 (*) |
| 86.23.19 | Other dental practice services | 93123 (*) |
| 86.9 | Other human health services | |
| 86.90 | Other human health services | |
| 86.90.1 | Other human health services | |
| 86.90.11 | Pregnancy related services | 93191
  93198 |
| 86.90.12 | Nursing services | 93192 |
| 86.90.13 | Physiotherapeutic services | 93193 |
| 86.90.14 | Ambulance services | 93194 |
| 86.90.15 | Medical laboratory services | 93195 |
| 86.90.16 | Blood, sperm and transplant organ bank services | 93197 |
| 86.90.17 | Diagnostic imaging services without interpretation | 93196 |
| 86.90.18 | Mental health services | 93199 (*) |
| 86.90.19 | Other human health services n.e.c. | 93199 (*) |
| 87 | Residential care services | |
| 87.1 | Residential nursing care services | |
| 87.10 | Residential nursing care services | |
| 87.10.1 | Residential nursing care services | |
| 87.10.10 | Residential nursing care services | 93210 |
| 87.2 | Residential care services for mental retardation, mental health and substance abuse | |
| 87.20 | Residential care services for mental retardation, mental health and substance abuse | |
| 87.20.1 | Residential care services for mental retardation, mental health and substance abuse | |
| 87.20.11 | Residential care services for children suffering from mental retardation, mental health illnesses and substance abuse | 93301 |
| 87.20.12 | Residential care services for adults suffering from mental retardation, mental health illnesses and substance abuse | 93303 |
| 87.3 | Residential care services for the elderly and disabled | |
| 87.30 | Residential care services for the elderly and disabled | |
| 87.30.1 | Residential care services for the elderly and disabled | |
| 87.30.11 | Welfare services delivered through residential institutions to elderly persons | 93221 |
| 87.30.12 | Welfare services delivered through residential institutions to disabled children and young people | 93222 |
| 87.30.13 | Welfare services delivered through residential institutions to disabled adults | 93223 |
| 87.9 | Other residential care services | |
| 87.90 | Other residential care services | |
| 87.90.1 | Other residential care services | |
| 87.90.11 | Other social work services with accommodation for children and young people | 93302 |
| 87.90.12 | Social work services with accommodation for mistreated women | 93304 (*) |
| 87.90.13 | Other social work services with accommodation for adults | 93304 (*) |
| 88 | Social work services without accommodation | |
| 88.1 | Social work services without accommodation for the elderly and disabled | |
| 88.10 | Social work services without accommodation for the elderly and disabled | |
| 88.10.1 | Social work services without accommodation for the elderly and disabled | |
| 88.10.11 | Visiting and assistance services for the elderly | 93491 (*) |
| 88.10.12 | Day-care centre services for the elderly | 93491 (*) |
| 88.10.13 | Vocational rehabilitation services for persons with disabilities | 93411 |
| 88.10.14 | Visiting and assistance services for persons with disabilities | 93493 (*) |
| 88.10.15 | Day-care centre services for disabled adults | 93493 (*) |
| 88.9 | Other social work services without accommodation | |
| 88.91 | Child day-care services | |
| 88.91.1 | Child day-care services | |
| 88.91.11 | Child day-care services excluding day-care services for the disabled | 93510 (*) |
| 88.91.12 | Day-care services for disabled children and young people | 93492 |
| 88.91.13 | Babysitting services | 93510 (*) |
| 88.99 | Other social work services without accommodation n.e.c. | |
| 88.99.1 | Other social work services without accommodation n.e.c. | |
| 88.99.11 | Guidance and counselling services n.e.c. related to children | 93520 |
| 88.99.12 | Welfare services without accommodation | 93530 |
| 88.99.13 | Vocational rehabilitation services for the unemployed | 93412 |
| 88.99.19 | Other social services without accommodation n.e.c. | 93590 |
| R | ARTS, ENTERTAINMENT AND RECREATION SERVICES | |
| 90 | Creative, arts and entertainment services | |
| 90.0 | Creative, arts and entertainment services | |
| 90.01 | Services of performing artists | |
| 90.01.1 | Services of performing artists | |
| 90.01.10 | Services of performing artists | 96310 |
| 90.02 | Support services to performing arts | |
| 90.02.1 | Support services to performing arts | |
| 90.02.11 | Performing arts event production and presentation services | 96220 |
| 90.02.12 | Performing arts event promotion and organisation services | 96210 |
| 90.02.19 | Other performing arts support services | 96290 |
| 90.03 | Artistic creation | |
| 90.03.1 | Artistic creation | |
| 90.03.11 | Services provided by authors, composers, sculptors and other artists, except performing artists | 96320 |
| 90.03.12 | Original works of authors, composers and other artists, except performing artists, painters, graphical artists and sculptors | 96330 |
| 90.03.13 | Original works of painters, graphical artists and sculptors | 38961 |
| 90.04 | Arts facility operation services | |
| 90.04.1 | Arts facility operation services | |
| 90.04.10 | Arts facility operation services | 96230 |
| 91 | Library, archive, museum and other cultural services | |
| 91.0 | Library, archive, museum and other cultural services | |
| 91.01 | Library and archive services | |
| 91.01.1 | Library and archive services | |
| 91.01.11 | Library services | 84510 |
| 91.01.12 | Archive services | 84520 |
| 91.02 | Museum services | |
| 91.02.1 | Museum operation services | |
| 91.02.10 | Museum operation services | 96411 |
| 91.02.2 | Museum collections | |
| 91.02.20 | Museum collections | 38962 |
| 91.03 | Operation services of historical sites and buildings and similar visitor attractions | |
| 91.03.1 | Operation services of historical sites and buildings and similar visitor attractions | |
| 91.03.10 | Operation services of historical sites and buildings and similar visitor attractions | 96412 |
| 91.04 | Botanical and zoological garden services and nature reserve services | |
| 91.04.1 | Botanical and zoological garden services and nature reserve services | |
| 91.04.11 | Botanical and zoological garden services | 96421 |
| 91.04.12 | Nature reserves services, including wildlife preservation services | 96422 |
| 92 | Gambling and betting services | |
| 92.0 | Gambling and betting services | |
| 92.00 | Gambling and betting services | |
| 92.00.1 | Gambling services | |
| 92.00.11 | Gambling table services | 96929 (*) |
| 92.00.12 | Gambling machine services | 96929 (*) |
| 92.00.13 | Lotteries, numerical games and bingo services | 96929 (*) |
| 92.00.14 | Online gambling services | 96921 (*) |
| 92.00.19 | Other gambling services | 96929 (*) |
| 92.00.2 | Betting services | |
| 92.00.21 | Online betting services | 96921 (*) |
| 92.00.29 | Other betting services | 96929 (*) |
| 93 | Sporting services and amusement and recreation services | |
| 93.1 | Sporting services | |
| 93.11 | Sports facility operation services | |
| 93.11.1 | Sports facility operation services | |
| 93.11.10 | Sports facility operation services | 96520 |
| 93.12 | Services of sport clubs | |
| 93.12.1 | Services of sport clubs | |
| 93.12.10 | Services of sport clubs | 96512 |
| 93.13 | Services of fitness facilities | |
| 93.13.1 | Services of fitness facilities | |
| 93.13.10 | Services of fitness facilities | 97230 (*) |
| 93.19 | Other sporting services | |
| 93.19.1 | Other sporting services | |
| 93.19.11 | Sports and recreational sports event promotion services | 96511 |
| 93.19.12 | Services of athletes | 96610 |
| 93.19.13 | Support services related to sports and recreation | 96620 |
| 93.19.19 | Other sports and recreational sports services | 96590 |
| 93.2 | Amusement and recreation services | |
| 93.21 | Amusement park and theme park services | |
| 93.21.1 | Amusement park and theme park services | |
| 93.21.10 | Amusement park and theme park services | 96910 |
| 93.29 | Other amusement and recreation services | |
| 93.29.1 | Other recreational services n.e.c. | |
| 93.29.11 | Recreation parks and beach services | 96990 (*) |
| 93.29.19 | Miscellaneous recreational services n.e.c. | 96990 (*) |
| 93.29.2 | Other entertainment services n.e.c. | |
| 93.29.21 | Firework and ‘light and sound’ shows services | 96990 (*) |
| 93.29.22 | Coin-operated games machine services | 96930 |
| 93.29.29 | Entertainment services n.e.c. | 96990 (*) |
| S | OTHER SERVICES | |
| 94 | Services furnished by membership organisations | |
| 94.1 | Services furnished by business, employers and professional membership organisations | |
| 94.11 | Services furnished by business and employers membership organisations | |
| 94.11.1 | Services furnished by business and employers membership organisations | |
| 94.11.10 | Services furnished by business and employers membership organisations | 95110 |
| 94.12 | Services furnished by professional membership organisations | |
| 94.12.1 | Services furnished by professional membership organisations | |
| 94.12.10 | Services furnished by professional membership organisations | 95120 |
| 94.2 | Services furnished by trade unions | |
| 94.20 | Services furnished by trade unions | |
| 94.20.1 | Services furnished by trade unions | |
| 94.20.10 | Services furnished by trade unions | 95200 |
| 94.9 | Services furnished by other membership organisations | |
| 94.91 | Services furnished by religious organisations | |
| 94.91.1 | Services furnished by religious organisations | |
| 94.91.10 | Services furnished by religious organisations | 95910 |
| 94.92 | Services furnished by political organisations | |
| 94.92.1 | Services furnished by political organisations | |
| 94.92.10 | Services furnished by political organisations | 95920 |
| 94.99 | Services furnished by other membership organisations n.e.c. | |
| 94.99.1 | Services (except grant-giving services) furnished by other membership organisations n.e.c. | |
| 94.99.11 | Services furnished by human rights organisations | 95991 |
| 94.99.12 | Services furnished by environmental advocacy groups | 95992 |
| 94.99.13 | Special group protection services | 95993 |
| 94.99.14 | Other civic betterment and community facility support services | 95994 |
| 94.99.15 | Services provided by youth associations | 95995 |
| 94.99.16 | Services provided by cultural and recreational associations | 95997 |
| 94.99.17 | Services provided by other civic and social organisations | 95998 |
| 94.99.19 | Services provided by other membership organisations n.e.c. | 95999 |
| 94.99.2 | Grant-giving services by membership organisations | |
| 94.99.20 | Grant-giving services by membership organisations | 95996 |
| 95 | Repair services of computers and personal and household goods | |
| 95.1 | Repair services of computers and communication equipment | |
| 95.11 | Repair services of computers and peripheral equipment | |
| 95.11.1 | Repair services of computers and peripheral equipment | |
| 95.11.10 | Repair services of computers and peripheral equipment | 87130 |
| 95.12 | Repair services of communication equipment | |
| 95.12.1 | Repair services of communication equipment | |
| 95.12.10 | Repair services of communication equipment | 87153 |
| 95.2 | Repair services of personal and household goods | |
| 95.21 | Repair services of consumer electronics | |
| 95.21.1 | Repair services of consumer electronics | |
| 95.21.10 | Repair services of consumer electronics | 87155 |
| 95.22 | Repair services of household appliances and home and garden equipment | |
| 95.22.1 | Repair services of household appliances and home and garden equipment | |
| 95.22.10 | Repair services of household appliances and home and garden equipment | 87151 |
| 95.23 | Repair services of footwear and leather goods | |
| 95.23.1 | Repair services of footwear and leather goods | |
| 95.23.10 | Repair services of footwear and leather goods | 87210 |
| 95.24 | Repair services of furniture and home furnishings | |
| 95.24.1 | Repair services of furniture and home furnishings | |
| 95.24.10 | Repair services of furniture and home furnishings | 87240 |
| 95.25 | Repair services of watches, clocks and jewellery | |
| 95.25.1 | Repair services of watches, clocks and jewellery | |
| 95.25.11 | Repair services of watches and clocks | 87220 (*) |
| 95.25.12 | Repair services of jewellery | 87220 (*) |
| 95.29 | Repair services of other personal and household goods | |
| 95.29.1 | Repair services of other personal and household goods | |
| 95.29.11 | Repair and alteration services of garment and household textile articles | 87230 |
| 95.29.12 | Repair services of bicycles | 87290 (*) |
| 95.29.13 | Repair and maintenance services of musical instruments | 87290 (*) |
| 95.29.14 | Repair and maintenance services of sports equipment | 87290 (*) |
| 95.29.19 | Repair services of other personal and household goods n.e.c. | 87290 (*) |
| 96 | Other personal services | |
| 96.0 | Other personal services | |
| 96.01 | Washing and (dry-)cleaning services of textile and fur products | |
| 96.01.1 | Washing and (dry-)cleaning services of textile and fur products | |
| 96.01.11 | Coin-operated laundry services | 97110 |
| 96.01.12 | Dry cleaning services (including fur product cleaning services) | 97120 |
| 96.01.13 | Pressing services | 97140 |
| 96.01.14 | Dyeing and colouring services | 97150 |
| 96.01.19 | Other textile cleaning services | 97130 |
| 96.02 | Hairdressing and other beauty treatment services | |
| 96.02.1 | Hairdressing and other beauty treatment services | |
| 96.02.11 | Hairdressing services for women and girls | 97210 (*) |
| 96.02.12 | Hairdressing and barbers' services for men and boys | 97210 (*) |
| 96.02.13 | Cosmetic treatment, manicuring and pedicuring services | 97220 |
| 96.02.19 | Other beauty treatment services | 97290 |
| 96.02.2 | Human hair, unworked | |
| 96.02.20 | Human hair, unworked | 38971 |
| 96.03 | Funeral and related services | |
| 96.03.1 | Funeral and related services | |
| 96.03.11 | Cemeteries and cremation services | 97310 |
| 96.03.12 | Undertaking services | 97320 |
| 96.04 | Physical well-being services | |
| 96.04.1 | Physical well-being services | |
| 96.04.10 | Physical well-being services | 97230 (*) |
| 96.09 | Other personal services n.e.c. | |
| 96.09.1 | Other personal services n.e.c. | |
| 96.09.11 | Pet care services | 86129 |
| 96.09.12 | Escort services | 97910 |
| 96.09.13 | Coin-operated machine services n.e.c. | 97990 (*) |
| 96.09.19 | Other miscellaneous services n.e.c. | 97990 (*) |
| T | SERVICES OF HOUSEHOLDS AS EMPLOYERS; UNDIFFERENTIATED GOODS AND SERVICES PRODUCED BY HOUSEHOLDS FOR OWN USE | |
| 97 | Services of households as employers of domestic personnel | |
| 97.0 | Services of households as employers of domestic personnel | |
| 97.00 | Services of households as employers of domestic personnel | |
| 97.00.1 | Services of households as employers of domestic personnel | |
| 97.00.10 | Services of households as employers of domestic personnel | 98000 |
| 98 | Undifferentiated goods and services produced by private households for own use | |
| 98.1 | Undifferentiated goods produced by private households for own use | |
| 98.10 | Undifferentiated goods produced by private households for own use | |
| 98.10.1 | Undifferentiated goods produced by private households for own use | |
| 98.10.10 | Undifferentiated goods produced by private households for own use | 0 (*) |
| 98.2 | Undifferentiated services produced by private households for own use | |
| 98.20 | Undifferentiated services produced by private households for own use | |
| 98.20.1 | Undifferentiated services produced by private households for own use | |
| 98.20.10 | Undifferentiated services produced by private households for own use | 0 (*) |
| U | SERVICES PROVIDED BY EXTRATERRITORIAL ORGANISATIONS AND BODIES | |
| 99 | Services provided by extraterritorial organisations and bodies | |
| 99.0 | Services provided by extraterritorial organisations and bodies | |
| 99.00 | Services provided by extraterritorial organisations and bodies | |
| 99.00.1 | Services provided by extraterritorial organisations and bodies | |
| 99.00.10 | Services provided by extraterritorial organisations and bodies | 99000 |

Code

Heading

CPC ver. 2

A

PRODUCTS OF AGRICULTURE, FORESTRY AND FISHING

01

Products of agriculture, hunting and related services

01.1

Non-perennial crops

01.11

Cereals (except rice), leguminous crops and oil seeds

01.11.1

Wheat

01.11.11

Durum wheat

01111 (*)

01112 (*)

01.11.12

Wheat, except durum wheat

01111 (*)

01112 (*)

01.11.2

Maize

01.11.20

Maize

01121

01122

01.11.3

Barley, rye and oats

01.11.31

Barley

01151

01152

01.11.32

Rye

01161

01162

01.11.33

Oats

01171

01172

01.11.4

Sorghum, millet and other cereals

01.11.41

Sorghum

01141

01142

01.11.42

Millet

01181

01182

01.11.49

Other cereals

01190

01.11.5

Cereals straw and husks

01.11.50

Cereals straw and husks

01913

01.11.6

Green leguminous vegetables

01.11.61

Beans, green

01241

01.11.62

Peas, green

01242

01.11.69

Other green leguminous vegetables

01249

01.11.7

Dried leguminous vegetables

01.11.71

Beans, dry

01701

01.11.72

Broad beans, dry

01702

01.11.73

Chick peas, dry

01703

01.11.74

Lentils, dry

01704

01.11.75

Peas, dry

01705

01.11.79

Pulses (dried leguminous vegetables) n.e.c.

01709

01.11.8

Soya beans, groundnuts and cotton seed

01.11.81

Soya beans

01411

01412

01.11.82

Groundnuts, in shell

01421

01422

01.11.83

Groundnuts, shelled

21421

01.11.84

Cotton seed

01431

01432

01.11.9

Other oil seeds

01.11.91

Linseed

01441

01.11.92

Mustard seed

01442

01.11.93

Rape or colza seed

01443

01.11.94

Sesame seed

01444

01.11.95

Sunflower seed

01445

01.11.99

Other oil seeds n.e.c.

01446

01449

01.12

Rice, not husked

01.12.1

Rice, not husked

01.12.10

Rice, not husked

01131

01132

01.13

Vegetables and melons, roots and tubers

01.13.1

Leafy or stem vegetables

01.13.11

Asparagus

01211

01.13.12

Cabbages

01212

01.13.13

Cauliflowers and broccoli

01213

01.13.14

Lettuce

01214 (*)

01.13.15

Chicory

01214 (*)

01.13.16

Spinach

01215

01.13.17

Artichokes

01216

01.13.19

Other leafy or stem vegetables

01219

01.13.2

Melons

01.13.21

Watermelons

01221

01.13.29

Other melons

01229

01.13.3

Other fruit-bearing vegetables

01.13.31

Chillies and peppers, green (only capsicum)

01231

01.13.32

Cucumbers and gherkins

01232

01.13.33

Eggplants (aubergines)

01233

01.13.34

Tomatoes

01234

01.13.39

Other fruit-bearing vegetables n.e.c.

01235

01239

01.13.4

Root, bulb or tuberous vegetables

01.13.41

Carrots and turnips

01251

01.13.42

Garlic

01252

01.13.43

Onions

01253

01.13.44

Leeks and other alliaceous vegetables

01254

01.13.49

Other root, bulb or tuberous vegetables (without high starch or inulin content)

01259

01.13.5

Edible roots and tubers with high starch or inulin content

01.13.51

Potatoes

01510

01.13.52

Sweet potatoes

01591

01.13.53

Cassava

01592

01.13.59

Other edible roots and tubers with high starch or inulin content

01593

01599

01.13.6

Vegetable seeds, except beet seeds

01.13.60

Vegetable seeds, except beet seeds

01260

01.13.7

Sugar beet and sugar beet seeds

01.13.71

Sugar beet

01801

01.13.72

Sugar beet seeds

01803

01.13.8

Mushrooms and truffles

01.13.80

Mushrooms and truffles

01270

01.13.9

Vegetables, fresh, n.e.c.

01.13.90

Vegetables, fresh, n.e.c.

01290

01.14

Sugar cane

01.14.1

Sugar cane

01.14.10

Sugar cane

01802

01809

01.15

Unmanufactured tobacco

01.15.1

Unmanufactured tobacco

01.15.10

Unmanufactured tobacco

01970

25010

01.16

Fibre crops

01.16.1

Fibre crops

01.16.11

Cotton, whether or not ginned

01921

01.16.12

Jute, kenaf and other textile bast fibres, raw or retted, except flax, true hemp and ramie

01922

01.16.19

Flax, true hemp and raw fibre crops n.e.c.

01929

01.19

Other non-perennial crops

01.19.1

Forage crops

01.19.10

Forage crops

01911

01912

01919

01.19.2

Cut flowers and flower buds; flower seeds

01.19.21

Cut flowers and flower buds

01962

01.19.22

Flower seeds

01963

01.19.3

Beet seeds, seeds for forage plants; other raw vegetable materials

01.19.31

Beet seeds (excluding sugar beet seeds) and seeds for forage plants

01940

01.19.39

Raw vegetable materials n.e.c.

01990

01.2

Perennial crops

01.21

Grapes

01.21.1

Grapes

01.21.11

Table grapes

01330 (*)

01.21.12

Other grapes, fresh

01330 (*)

01.22

Tropical and subtropical fruits

01.22.1

Tropical and subtropical fruits

01.22.11

Avocados

01311

01.22.12

Bananas, plantains and similar

01312

01313

01.22.13

Dates

01314

01.22.14

Figs

01315

01.22.19

Other tropical and subtropical fruits

01316

01317

01318

01319

01.23

Citrus fruits

01.23.1

Citrus fruits

01.23.11

Pomelo and grapefruits

01321

01.23.12

Lemons and limes

01322

01.23.13

Oranges

01323

01.23.14

Tangerines, mandarins, clementines

01324

01.23.19

Other citrus fruits

01329

01.24

Pome fruits and stone fruits

01.24.1

Apples

01.24.10

Apples

01351

01.24.2

Other pome fruits and stone fruits

01.24.21

Pears

01352 (*)

01.24.22

Quinces

01352 (*)

01.24.23

Apricots

01353

01.24.24

Cherries

01354

01.24.25

Peaches

01355 (*)

01.24.26

Nectarines

01355 (*)

01.24.27

Plums

01356 (*)

01.24.28

Sloes

01356 (*)

01.24.29

Other pome fruits and stone fruits n.e.c.

01359

01.25

Other tree and bush fruits and nuts

01.25.1

Berries and the fruits of the genus vaccinium

01.25.11

Kiwi fruit

01342

01.25.12

Raspberries

01343

01.25.13

Strawberries

01344

01.25.19

Other berries, the fruits of the genus vaccinium n.e.c.

01341

01349

01.25.2

Fruit seeds

01.25.20

Fruit seeds

01360

01.25.3

Nuts (excluding wild edible nuts, groundnuts and coconuts)

01.25.31

Almonds

01371

21422

01.25.32

Chestnuts

01373

21429 (*)

01.25.33

Hazelnuts

01374

21423

01.25.34

Pistachios

01375

21429 (*)

01.25.35

Walnuts

01376

21429 (*)

01.25.39

Other nuts (excluding wild edible nuts, groundnuts and coconuts)

01372

01377

01379

21424

21429 (*)

01.25.9

Other tree and bush fruits n.e.c.

01.25.90

Other tree and bush fruits n.e.c.

01391

01399

01.26

Oleaginous fruits

01.26.1

Olives

01.26.11

Table olives

01450 (*)

01.26.12

Olives for production of olive oil

01450 (*)

01.26.2

Coconuts

01.26.20

Coconuts

01460

21429 (*)

01.26.9

Other oleaginous fruits

01.26.90

Other oleaginous fruits

01491

01499

01.27

Beverage crops

01.27.1

Beverage crops

01.27.11

Coffee beans, not roasted

01610

01.27.12

Tea leaves

01620

01.27.13

Maté leaves

01630

01.27.14

Cocoa beans

01640

01.28

Spices, aromatic, drug and pharmaceutical crops

01.28.1

Spices, not processed

01.28.11

Pepper (piper spp.), raw

01651

01.28.12

Chillies and peppers, dry (capsicum spp.), raw

01652

01.28.13

Nutmeg, mace and cardamoms, raw

01653

01.28.14

Anise, badian, coriander, cumin, caraway, fennel and juniper berries, raw

01654

01.28.15

Cinnamon (canella), raw

01655

01.28.16

Cloves (whole stems), raw

01656

01.28.17

Ginger, dry, raw

01657

01.28.18

Vanilla, raw

01658

01.28.19

Other spices, not processed

01690

01.28.2

Hop cones

01.28.20

Hop cones

01659

01.28.3

Plants used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes

01.28.30

Plants used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes

01930 (*)

01.29

Other perennial crops

01.29.1

Natural rubber

01.29.10

Natural rubber

01950

01.29.2

Christmas trees, cut

01.29.20

Christmas trees, cut

03241

01.29.3

Vegetable materials of a kind used primarily for plaiting or as stuffing or padding, or in dyeing or tanning

01.29.30

Vegetable materials of a kind used primarily for plaiting or as stuffing or padding, or in dyeing or tanning

03250

01.3

Planting material: live plants, bulbs, tubers and roots, cuttings and slips; mushroom spawn

01.30

Planting material: live plants, bulbs, tubers and roots, cuttings and slips; mushroom spawn

01.30.1

Planting material: live plants, bulbs, tubers and roots, cuttings and slips; mushroom spawn

01.30.10

Planting material: live plants, bulbs, tubers and roots, cuttings and slips; mushroom spawn

01961 (*)

01.4

Live animals and animal products

01.41

Dairy cattle, live and raw milk from dairy cattle

01.41.1

Dairy cattle, live

01.41.10

Dairy cattle, live

0211 (*)

01.41.2

Raw milk from dairy cattle

01.41.20

Raw milk from dairy cattle

0221

01.42

Other cattle and buffaloes, live and their semen

01.42.1

Other cattle and buffaloes, live

01.42.11

Other cattle and buffaloes, except calves, live

0211 (*)

01.42.12

Calves of cattle and buffalo, live

0211 (*)

01.42.2

Cattle and buffalo semen

01.42.20

Cattle and buffalo semen

02411

01.43

Horses and other equines, live

01.43.1

Horses and other equines, live

01.43.10

Horses and other equines, live

02130

01.44

Camels and camelids, live

01.44.1

Camels and camelids, live

01.44.10

Camels and camelids, live

02121

01.45

Sheep and goats, live; raw milk and shorn wool from sheep and goats

01.45.1

Sheep and goats, live

01.45.11

Sheep, live

02122

01.45.12

Goats, live

02123

01.45.2

Raw milk from sheep and goats

01.45.21

Raw milk from sheep

02291

01.45.22

Raw milk from goats

02292

01.45.3

Shorn wool from sheep and goats, greasy, including fleece-washed shorn wool

01.45.30

Shorn wool from sheep and goats, greasy, including fleece-washed shorn wool

02941

01.46

Swine, live

01.46.1

Swine, live

01.46.10

Swine, live

02140

01.47

Poultry, live and eggs

01.47.1

Poultry, live

01.47.11

Chickens, live

02151

01.47.12

Turkeys, live

02152

01.47.13

Geese, live

02153

01.47.14

Ducks and guinea fowls, live

02154

02155

01.47.2

Eggs, in shell, fresh

01.47.21

Hen eggs in shell, fresh

02310

01.47.22

Eggs from other poultry in shell, fresh

02320

01.47.23

Eggs for hatching

02330

01.49

Other farmed animals and animal products

01.49.1

Other farmed animals, live

01.49.11

Domestic rabbits, live

02191

01.49.12

Farmed birds n.e.c., live

02193

02194

01.49.13

Farmed reptiles (including snakes and turtles), live

02195

01.49.19

Other farmed animals n.e.c., live

02129

02192

02196

02199

01.49.2

Other farm animal products

01.49.21

Natural honey

02910

01.49.22

Raw milk n.e.c.

02293

02299

01.49.23

Snails, fresh, chilled, frozen, dried, salted or in brine, except sea snails

02920

01.49.24

Edible products of farm animal origin n.e.c.

02930

01.49.25

Silk-worm cocoons suitable for reeling

02944

01.49.26

Insect waxes and spermaceti, whether or not refined or coloured

02960

01.49.27

Animal embryos for reproduction

02419

02420

01.49.28

Non-edible products of farm animal origin n.e.c.

02943

01.49.3

Raw fur skins and miscellaneous raw hides and skins

01.49.31

Raw fur skins, except of fur-bearing lambs

02955 (*)

01.49.32

Raw fur skins of fur-bearing lambs

02955 (*)

01.49.39

Raw skins of animals n.e.c. (fresh or preserved, but not further prepared)

02959

01.6

Agricultural and animal husbandry services (except veterinary services)

01.61

Support services to crop production

01.61.1

Support services to crop production

01.61.10

Support services to crop production

86119

01.62

Support services to animal production

01.62.1

Support services to animal production

01.62.10

Support services to animal production

86121

01.63

Post-harvest crop services

01.63.1

Post-harvest crop services

01.63.10

Post-harvest crop services

86111

01.64

Seed processing services for propagation

01.64.1

Seed processing services for propagation

01.64.10

Seed processing services for propagation

86112

01.7

Hunting and trapping and related services

01.70

Hunting and trapping and related services

01.70.1

Hunting and trapping and related services

01.70.10

Hunting and trapping and related services

86130

02

Products of forestry, logging and related services

02.1

Forest trees and nursery services

02.10

Forest trees and nursery services

02.10.1

Live forest tree plants; forest tree seeds

02.10.11

Live forest tree plants

01961 (*)

02.10.12

Forest tree seeds

01360

02.10.2

Forest trees nurseries services

02.10.20

Forest trees nurseries services

86140 (*)

02.10.3

Forest trees

02.10.30

Forest trees

03300

02.2

Wood in the rough

02.20

Wood in the rough

02.20.1

Wood in the rough

02.20.11

Logs of coniferous wood

03110

02.20.12

Logs of non-coniferous wood, except tropical wood

03120 (*)

02.20.13

Logs of tropical wood

03120 (*)

02.20.14

Fuel wood

03130 (*)

02.3

Wild growing non-wood products

02.30

Wild growing non-wood products

02.30.1

Natural gums

02.30.11

Balata, gutta-percha, guayula, chicle and similar natural gums

03211

02.30.12

Lac, balsams and other natural gums and resins

03219

02.30.2

Natural cork, raw or simply prepared

02.30.20

Natural cork, raw or simply prepared

03220

02.30.3

Parts of plants, grasses, mosses and lichens suitable for ornamental purposes

02.30.30

Parts of plants, grasses, mosses and lichens suitable for ornamental purposes

03249

02.30.4

Wild growing edible products

02.30.40

Wild growing edible products

03230

02.4

Support services to forestry

02.40

Support services to forestry

02.40.1

Support services to forestry

02.40.10

Support services to forestry

86140 (*)

03

Fish and other fishing products; aquaculture products; support services to fishing

03.0

Fish and other fishing products; aquaculture products; support services to fishing

03.00

Fish and other fishing products; aquaculture products; support services to fishing

03.00.1

Fish, live

03.00.11

Live ornamental fish

04111

03.00.12

Live fish, marine, not farmed

04119 (*)

03.00.13

Live fish, freshwater, not farmed

04119 (*)

03.00.14

Live fish, marine, farmed

04119 (*)

03.00.15

Live fish, freshwater, farmed

04119 (*)

03.00.2

Fish, fresh or chilled

03.00.21

Fresh or chilled fish, marine, not farmed

04120 (*)

03.00.22

Fresh or chilled fish, freshwater, not farmed

04120 (*)

03.00.23

Fresh or chilled fish, marine, farmed

04120 (*)

03.00.24

Fresh or chilled fish, freshwater, farmed

04120 (*)

03.00.3

Crustaceans, not frozen

03.00.31

Crustaceans, not frozen, not farmed

04210 (*)

03.00.32

Crustaceans, not frozen, farmed

04210 (*)

03.00.4

Molluscs and other aquatic invertebrates, live, fresh or chilled

03.00.41

Oysters, live, fresh or chilled, not farmed

04220 (*)

03.00.42

Other molluscs and aquatic invertebrates, live, fresh or chilled, not farmed

0429 (*)

03.00.43

Oysters, live, fresh or chilled, farmed

04220 (*)

03.00.44

Other molluscs and aquatic invertebrates, live, fresh or chilled, farmed

0429 (*)

03.00.5

Pearls, unworked

03.00.51

Natural pearls, unworked

38210 (*)

03.00.52

Cultured pearls, unworked

38210 (*)

03.00.6

Other aquatic plants, animals and their products

03.00.61

Coral and similar products, shells of molluscs, crustaceans or echinoderms and cuttle-bone

04910

03.00.62

Natural sponges of animal origin

04920

03.00.63

Seaweeds and other algae, not farmed

04930 (*)

03.00.64

Seaweeds and other algae, farmed

04930 (*)

03.00.69

Other aquatic plants, animals and their products n.e.c.

0 (*)

03.00.7

Support services to fishing and aquaculture

03.00.71

Support services to fishing

86150 (*)

03.00.72

Support services to aquaculture

86150 (*)

B

MINING AND QUARRYING

05

Coal and lignite

05.1

Hard coal

05.10

Hard coal

05.10.1

Hard coal

05.10.10

Hard coal

11010

05.2

Lignite

05.20

Lignite

05.20.1

Lignite

05.20.10

Lignite

11030 (*)

06

Crude petroleum and natural gas

06.1

Crude petroleum

06.10

Crude petroleum

06.10.1

Petroleum oils and oils obtained from bituminous minerals, crude

06.10.10

Petroleum oils and oils obtained from bituminous minerals, crude

12010

06.10.2

Bituminous or oil shale and tar sands

06.10.20

Bituminous or oil shale and tar sands

12030

06.2

Natural gas, liquefied or in gaseous state

06.20

Natural gas, liquefied or in gaseous state

06.20.1

Natural gas, liquefied or in gaseous state

06.20.10

Natural gas, liquefied or in gaseous state

12020

07

Metal ores

07.1

Iron ores

07.10

Iron ores

07.10.1

Iron ores

07.10.10

Iron ores

14100

07.2

Non-ferrous metal ores

07.21

Uranium and thorium ores

07.21.1

Uranium and thorium ores

07.21.10

Uranium and thorium ores

13000

07.29

Other non-ferrous metal ores and concentrates

07.29.1

Other non-ferrous metal ores and concentrates

07.29.11

Copper ores and concentrates

14210

07.29.12

Nickel ores and concentrates

14220

07.29.13

Aluminium ores and concentrates

14230

07.29.14

Precious metal ores and concentrates

14240

07.29.15

Lead, zinc and tin ores and concentrates

14290 (*)

07.29.19

Other non-ferrous metal ores and concentrates n.e.c.

14290 (*)

08

Other mining and quarrying products

08.1

Stone, sand and clay

08.11

Ornamental and building stone, limestone, gypsum, chalk and slate

08.11.1

Ornamental or building stone

08.11.11

Marble and other calcareous ornamental or building stone

15120

08.11.12

Granite, sandstone and other ornamental or building stone

15130

08.11.2

Limestone and gypsum

08.11.20

Limestone and gypsum

15200

08.11.3

Chalk and uncalcined dolomite

08.11.30

Chalk and uncalcined dolomite

16330

08.11.4

Slate

08.11.40

Slate

15110

08.12

Gravel, sand, clays and kaolin

08.12.1

Gravel and sand

08.12.11

Natural sands

15310

08.12.12

Granules, chippings and powder; pebbles, gravel

15320 (*)

08.12.13

Mixtures of slag and similar industrial waste products, whether or not incorporating pebbles, gravel, shingle and flint for construction use

15320 (*)

08.12.2

Clays and kaolin

08.12.21

Kaolin and other kaolinic clays

15400 (*)

08.12.22

Other clays, andalusite, kyanite and sillimanite; mullite; chamotte or dinas earths

15400 (*)

08.9

Mining and quarrying products n.e.c.

08.91

Chemical and fertiliser minerals

08.91.1

Chemical and fertiliser minerals

08.91.11

Natural calcium or aluminium calcium phosphates

16110

08.91.12

Unroasted iron pyrites; crude or unrefined sulphur

16120

08.91.19

Other chemical and fertiliser minerals

16190 (*)

08.92

Peat

08.92.1

Peat

08.92.10

Peat

11040 (*)

08.93

Salt and pure sodium chloride; sea water

08.93.1

Salt and pure sodium chloride; sea water

08.93.10

Salt and pure sodium chloride; sea water

16200 (*)

08.99

Other mining and quarrying products n.e.c.

08.99.1

Bitumen and asphalt, natural; asphaltites and asphaltic rock

08.99.10

Bitumen and asphalt, natural; asphaltites and asphaltic rock

15330

08.99.2

Precious and semi-precious stones; industrial diamonds, unworked or simply sawn, cleaved or bruted; pumice stone; emery; natural corundum, natural garnet and other natural abrasives; other minerals

08.99.21

Precious and semi-precious stones (excluding industrial diamonds), unworked or simply sawn or roughly shaped

16310

08.99.22

Industrial diamonds, unworked or simply sawn, cleaved or bruted; pumice stone; emery; natural corundum, natural garnet and other natural abrasives

16320

08.99.29

Other minerals

16390

09

Mining support services

09.1

Support services to petroleum and natural gas extraction

09.10

Support services to petroleum and natural gas extraction

09.10.1

Support services to petroleum and natural gas extraction

09.10.11

Drilling services to petroleum and natural gas extraction

86211 (*)

09.10.12

Derrick erection, repair and dismantling services and related support services to petroleum and natural gas extraction

86211 (*)

09.10.13

Liquefaction and regasification services of natural gas for transportation done at the mine site

86211 (*)

09.9

Support services to other mining and quarrying

09.90

Support services to other mining and quarrying

09.90.1

Support services to other mining and quarrying

09.90.11

Support services to hard coal extraction

86219 (*)

09.90.19

Support services to other mining and quarrying n.e.c.

86219 (*)

C

MANUFACTURED PRODUCTS

10

Food products

10.1

Preserved meat and meat products

10.11

Processed and preserved meat

10.11.1

Meat of bovine animals, swine, sheep, goats, horses and other equines, fresh or chilled

10.11.11

Meat of bovine animals, fresh or chilled

21111

21112

10.11.12

Meat of swine, fresh or chilled

21113

10.11.13

Meat of sheep, fresh or chilled

21115

10.11.14

Meat of goats, fresh or chilled

21116

10.11.15

Meat of horses and other equines, fresh or chilled

21118

10.11.2

Edible offal of bovine animals, swine, sheep, goats, horses and other equines, fresh or chilled

10.11.20

Edible offal of bovine animals, swine, sheep, goats, horses and other equines, fresh or chilled

21151 (*)

21152 (*)

21153 (*)

21155 (*)

21156 (*)

10.11.3

Frozen meat and edible offal; other meat and edible offal

10.11.31

Meat of bovine animals, frozen

21131

21132

10.11.32

Meat of swine, frozen

21133

10.11.33

Meat of sheep, frozen

21135

10.11.34

Meat of goats, frozen

21136

10.11.35

Meat of horses and other equines, frozen

21138

10.11.39

Other meat and edible offal, fresh, chilled or frozen

21114

21117

21119

21134

21137

21139

21151 (*)

21152 (*)

21153 (*)

21155 (*)

21156 (*)

21159

21190

10.11.4

Pulled wool and raw hides and skins of bovine or equine animals, sheep and goats

10.11.41

Pulled wool, greasy, including fleece-washed pulled wool

02942

10.11.42

Whole raw hides and skins of bovine or equine animals

02951

10.11.43

Other raw hides and skins of bovine or equine animals

02952

10.11.44

Raw hides and skins of sheep or lambs

02953

10.11.45

Raw hides and skins of goats or kids

02954

10.11.5

Fats of bovine animals, sheep, goats or pigs

10.11.50

Fats of bovine animals, sheep, goats or pigs

21511 (*)

21512

21513

21514

21515

21519 (*)

21521

10.11.6

Raw offal, inedible

10.11.60

Raw offal, inedible

39110 (*)

10.11.9

Sub-contracted operations as part of manufacturing of processed and preserved meat

10.11.99

Sub-contracted operations as part of manufacturing of processed and preserved meat

88111 (*)

10.12

Processed and preserved poultry meat

10.12.1

Meat of poultry, fresh or chilled

10.12.10

Meat of poultry, fresh or chilled

21121

21122

21123

21124

21125

10.12.2

Meat of poultry, frozen

10.12.20

Meat of poultry, frozen

21141

21142

21143

21144

21149

10.12.3

Fats of poultry

10.12.30

Fats of poultry

21511 (*)

21522

10.12.4

Edible offal of poultry

10.12.40

Edible offal of poultry

21160

10.12.5

Feathers and skins of birds with feathers

10.12.50

Feathers and skins of birds with feathers

39110 (*)

10.12.9

Sub-contracted operations as part of manufacturing of processed and preserved poultry meat

10.12.99

Sub-contracted operations as part of manufacturing of processed and preserved poultry meat

88111 (*)

10.13

Meat and poultry meat products

10.13.1

Preserves and preparations of meat, meat offal or blood

10.13.11

Swine meat, cuts, salted, dried or smoked (bacon and ham)

21171

10.13.12

Bovine meat, salted, dried or smoked

21172

10.13.13

Other meat and edible meat offal, salted, in brine, dried or smoked (excluding swine and bovine meat); edible flours and meals of meat or meat offal

21173

10.13.14

Sausages and similar products of meat, offal or blood

21174

10.13.15

Other prepared and preserved meat, meat offal or blood, except prepared meat and offal dishes

21179

10.13.16

Flours, meals and pellets of meat unfit for human consumption; greaves

21181

21182

21183

21184

21185

21186

21187

21188

21189

10.13.9

Cooking and other preparation services for the production of meat products; sub-contracted operations as part of manufacturing of meat and poultry meat products

10.13.91

Cooking and other preparation services for the production of meat products

88111 (*)

10.13.99

Sub-contracted operations as part of manufacturing of meat and poultry meat products

88111 (*)

10.2

Processed and preserved fish, crustaceans and molluscs

10.20

Processed and preserved fish, crustaceans and molluscs

10.20.1

Fish, fresh, chilled or frozen

10.20.11

Fish fillets and other fish meat (whether or not minced), fresh or chilled

21221

10.20.12

Fish livers and roes, fresh or chilled

21225

10.20.13

Fish, frozen

21210

10.20.14

Fish fillets, frozen

21222

10.20.15

Fish meat, (whether or not minced), frozen

21223

10.20.16

Fish livers and roes, frozen

21226

10.20.2

Fish, otherwise prepared or preserved; caviar and caviar substitutes

10.20.21

Fish fillets, dried, salted or in brine, but not smoked

21224

10.20.22

Fish livers and roes dried, smoked, salted or in brine; flours, meals and pellets of fish, fit for human consumption

21227

21233 (*)

10.20.23

Fish, dried, whether or not salted, or in brine

21231

10.20.24

Fish, including fillets, smoked

21232

10.20.25

Fish, otherwise prepared or preserved, except prepared fish dishes

21242 (*)

10.20.26

Caviar and caviar substitutes

21243

10.20.3

Crustaceans, molluscs and other aquatic invertebrates, frozen, prepared or preserved

10.20.31

Crustaceans, frozen

21250

10.20.32

Molluscs, frozen, dried, salted or in brine, smoked

21261

10.20.33

Other aquatic invertebrates, frozen, dried, salted or in brine, smoked

21269

10.20.34

Crustaceans, otherwise prepared or preserved; molluscs and other aquatic invertebrates, otherwise prepared or preserved

21270

21280

10.20.4

Flours, meals and pellets, unfit for human consumption, and other products n.e.c. of fish or of crustaceans, molluscs or other aquatic invertebrates

10.20.41

Flours, meals and pellets of fish, crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption

21291

10.20.42

Other inedible products of fish, crustaceans, molluscs or other aquatic invertebrates

21299

10.20.9

Smoking and other preservation and preparation services for manufacture of fish products; sub-contracted operations as part of manufacturing of processed and preserved fish, crustaceans and molluscs

10.20.91

Smoking and other preservation and preparation services for manufacture of fish products

88111 (*)

10.20.99

Sub-contracted operations as part of manufacturing of processed and preserved fish, crustaceans and molluscs

88111 (*)

10.3

Processed and preserved fruit and vegetables

10.31

Processed and preserved potatoes

10.31.1

Processed and preserved potatoes

10.31.11

Potatoes, frozen

21313

10.31.12

Dried potatoes whether or not cut or sliced but not further prepared

21393 (*)

10.31.13

Dried potatoes in the form of flour, meal, flakes, granulates and pellets

21392

10.31.14

Potatoes prepared or preserved

21323 (*)

10.31.9

Cooking and other preparation services for potatoes and potato products; sub-contracted operations as part of manufacturing of processed and preserved potatoes

10.31.91

Cooking and other preparation services for potatoes and potato products

88111 (*)

10.31.99

Sub-contracted operations as part of manufacturing of processed and preserved potatoes

88111 (*)

10.32

Fruit and vegetable juices

10.32.1

Fruit and vegetable juices

10.32.11

Tomato juice

21331

10.32.12

Orange juice

21431

10.32.13

Grapefruit juice

21432

10.32.14

Pineapple juice

21433

10.32.15

Grape juice

21434

10.32.16

Apple juice

21435

10.32.17

Mixtures of fruit and vegetable juices

21339

10.32.19

Other fruit and vegetable juices

21439

10.32.9

Sub-contracted operations as part of manufacturing of fruit and vegetable juice

10.32.99

Sub-contracted operations as part of manufacturing of fruit and vegetable juice

88111 (*)

10.39

Other processed and preserved fruit and vegetables

10.39.1

Processed and preserved vegetables, excluding potatoes

10.39.11

Vegetables, frozen

21311

21312

21319

10.39.12

Vegetables provisionally preserved

21399 (*)

10.39.13

Dried vegetables

21393 (*)

10.39.14

Cut and packaged vegetables and fruits

0 (*)

10.39.15

Beans, preserved otherwise than by vinegar or acetic acid, except prepared vegetable dishes

21321

10.39.16

Peas, preserved otherwise than by vinegar or acetic acid, except prepared vegetable dishes

21322

10.39.17

Other vegetables (except potatoes), preserved otherwise than by vinegar or acetic acid, except prepared vegetable dishes

21329 (*)

21399

10.39.18

Vegetables (except potatoes), fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid

21394

10.39.2

Processed and preserved fruit and nuts

10.39.21

Fruit and nuts, uncooked or cooked, frozen

21493

10.39.22

Jams, fruit jellies and fruit or nut puree and pastes

21494

10.39.23

Nuts, groundnuts, roasted, salted or otherwise prepared

21495

10.39.24

Fruit and nuts, provisionally preserved, not for immediate consumption

21496

10.39.25

Other prepared or preserved fruits

21411

21412

21419

21491

21492

10.39.3

Vegetable materials and vegetable waste, vegetable residues and by-products

10.39.30

Vegetable materials and vegetable waste, vegetable residues and by-products

39120 (*)

10.39.9

Cooking and other preparation services for the preservation of fruit and vegetables; sub-contracted operations as part of manufacturing of other processed and preserved fruit and vegetables

10.39.91

Cooking and other preparation services for the preservation of fruit and vegetables

88111 (*)

10.39.99

Sub-contracted operations as part of manufacturing of other processed and preserved fruit and vegetables

88111 (*)

10.4

Vegetable and animal oils and fats

10.41

Oils and fats

10.41.1

Animal oils and fats, their fractions, crude

10.41.11

Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared

21529 (*)

10.41.12

Fats and oils and their fractions, of fish and marine mammals

21524

21525

21526

10.41.19

Other animal fats and oils and their fractions, whether or not refined, but not chemically modified

21519 (*)

21523

21529 (*)

10.41.2

Vegetable oils, crude

10.41.21

Soya-bean oil, crude

21531

10.41.22

Groundnut oil, crude

21532

10.41.23

Olive oil, crude

21537

10.41.24

Sunflower-seed oil, crude

21533

10.41.25

Cotton-seed oil, crude

21538

10.41.26

Rape, colza and mustard oil, crude

21534

10.41.27

Palm oil, crude

21535

10.41.28

Coconut oil, crude

21536

10.41.29

Other vegetable oils, crude

21539 (*)

10.41.3

Cotton linters

10.41.30

Cotton linters

21600

10.41.4

Oil-cake and other solid residues, of vegetable fats or oils; flours and meals of oil seeds or oleaginous fruits

10.41.41

Oil-cake and other solid residues, of vegetable fats or oils

21710

10.41.42

Flours and meals of oil seeds or oleaginous fruits, except those of mustard

21720

10.41.5

Refined oils, except residues

10.41.51

Soya-bean oil and its fractions, refined but not chemically modified

21541

10.41.52

Groundnut oil and its fractions, refined but not chemically modified

21542

10.41.53

Olive oil and its fractions, refined but not chemically modified

21547

10.41.54

Sunflower-seed oil and its fractions, refined but not chemically modified

21543

10.41.55

Cotton-seed oil and its fractions, refined but not chemically modified

21548

10.41.56

Rape, colza and mustard oil and their fractions, refined but not chemically modified

21544

10.41.57

Palm oil and its fractions, refined but not chemically modified

21545

10.41.58

Coconut oil and its fractions, refined but not chemically modified

21546

10.41.59

Other oils and their fractions, refined but not chemically modified; fixed vegetable fats and other vegetable oils (except maize oil) and their fractions n.e.c. refined but not chemically modified

21549 (*)

10.41.6

Animal or vegetable fats and oils and their fractions, hydrogenated, esterified, but not further prepared

10.41.60

Animal or vegetable fats and oils and their fractions, hydrogenated, esterified, but not further prepared

21590 (*)

10.41.7

Vegetable waxes (excluding triglycerides); degras; residues resulting from treatment of fatty substances or animal or vegetable waxes

10.41.71

Vegetable waxes (excluding triglycerides)

21731

10.41.72

Degras; residues resulting from treatment of fatty substances or animal or vegetable waxes

21732

10.41.9

Sub-contracted operations as part of manufacturing of oils and fats

10.41.99

Sub-contracted operations as part of manufacturing of oils and fats

88111 (*)

10.42

Margarine and similar edible fats

10.42.1

Margarine and similar edible fats

10.42.10

Margarine and similar edible fats

21550

10.42.9

Sub-contracted operations as part of manufacturing of margarine and similar edible fats

10.42.99

Sub-contracted operations as part of manufacturing of margarine and similar edible fats

88111 (*)

10.5

Dairy products

10.51

Dairy and cheese products

10.51.1

Processed liquid milk and cream

10.51.11

Processed liquid milk

22110

10.51.12

Milk and cream of > 6 % fat, not concentrated or sweetened

22120

10.51.2

Milk in solid forms

10.51.21

Skimmed milk powder

22212

10.51.22

Whole milk powder

22211

10.51.3

Butter and dairy spreads

10.51.30

Butter and dairy spreads

22241

22242

22249

10.51.4

Cheese and curd

10.51.40

Cheese and curd

22251

22252

22253

22254

22259

10.51.5

Other dairy products

10.51.51

Milk and cream, concentrated or containing added sugar or other sweetening matter, other than in solid forms

22221

22222

22229

10.51.52

Yoghurt and other fermented or acidified milk or cream

22230

10.51.53

Casein

22260

10.51.54

Lactose and lactose syrup

23210 (*)

10.51.55

Whey

22130

22219 (*)

10.51.56

Dairy products n.e.c.

22290

10.51.9

Sub-contracted operations as part of manufacturing of dairy and cheese products

10.51.99

Sub-contracted operations as part of manufacturing of dairy and cheese products

88111 (*)

10.52

Ice cream

10.52.1

Ice cream and other edible ice

10.52.10

Ice cream and other edible ice

22270

10.52.9

Sub-contracted operations as part of manufacturing of ice cream

10.52.99

Sub-contracted operations as part of manufacturing of ice cream

88111 (*)

10.6

Grain mill products, starches and starch products

10.61

Grain mill products

10.61.1

Rice, semi- or wholly milled, or husked or broken

10.61.11

Husked rice

23162

10.61.12

Rice, semi- or wholly milled or broken

23161

10.61.2

Cereal and vegetable flour; mixes thereof

10.61.21

Wheat or maslin flour

23110

10.61.22

Other cereal flour

23120

10.61.23

Vegetable flour and meal

23170

10.61.24

Mixes for preparation of bakers' wares

23180

10.61.3

Groats, meal and pellets and other cereal grain products

10.61.31

Groats and meal of wheat

23130 (*)

10.61.32

Cereal groats, meal and pellets n.e.c.

23130 (*)

10.61.33

Breakfast cereals and other cereal grain products

23140

10.61.4

Bran, sharps and other residues from the working of cereals

10.61.40

Bran, sharps and other residues from the working of cereals

39120 (*)

10.61.9

Sub-contracted operations as part of manufacturing of grain mill products

10.61.99

Sub-contracted operations as part of manufacturing of grain mill products

88111 (*)

10.62

Starches and starch products

10.62.1

Starches and starch products; sugars and sugar syrups n.e.c.

10.62.11

Starches; inulin; wheat gluten; dextrins and other modified starches

23220

10.62.12

Tapioca and substitutes prepared from starch in flakes, grains and the like

23230

10.62.13

Glucose and glucose syrup; fructose and fructose syrup; invert sugar; sugars and sugar syrups n.e.c.

23210 (*)

10.62.14

Maize oil

21539 (*)

21549 (*)

10.62.2

Residues of starch manufacture and similar residues

10.62.20

Residues of starch manufacture and similar residues

39130

10.62.9

Sub-contracted operations as part of manufacturing of starches and starch products

10.62.99

Sub-contracted operations as part of manufacturing of starches and starch products

88111 (*)

10.7

Bakery and farinaceous products

10.71

Bread; fresh pastry goods and cakes

10.71.1

Bread, fresh pastry goods and cakes

10.71.11

Fresh bread

23491

10.71.12

Fresh pastry goods and cakes

23431

10.71.9

Sub-contracted operations as part of manufacturing of fresh or frozen bread, pastry goods and cakes

10.71.99

Sub-contracted operations as part of manufacturing of fresh or frozen bread, pastry goods and cakes

88111 (*)

10.72

Rusks and biscuits; preserved pastry goods and cakes

10.72.1

Rusks and biscuits; preserved pastry goods and cakes

10.72.11

Crispbread, rusks, toasted bread and similar toasted products

23410

10.72.12

Gingerbread and the like; sweet biscuits; waffles and wafers

23420

10.72.19

Other dry or preserved bakers' wares

23439

23499

10.72.9

Sub-contracted operations as part of manufacturing of rusks and biscuits; preserved pastry goods and cakes

10.72.99

Sub-contracted operations as part of manufacturing of rusks and biscuits; preserved pastry goods and cakes

88111 (*)

10.73

Macaroni, noodles, couscous and similar farinaceous products

10.73.1

Macaroni, noodles, couscous and similar farinaceous products

10.73.11

Macaroni, noodles and similar farinaceous products

23710

10.73.12

Couscous

23721 (*)

10.73.9

Sub-contracted operations as part of manufacturing of macaroni, noodles, couscous and similar farinaceous products

10.73.99

Sub-contracted operations as part of manufacturing of macaroni, noodles, couscous and similar farinaceous products

88111 (*)

10.8

Other food products

10.81

Sugar

10.81.1

Raw or refined cane or beet sugar; molasses

10.81.11

Raw cane or beet sugar, in solid form

23511

23512

10.81.12

Refined cane or beet sugar and chemically pure sucrose, in solid form, not containing added flavouring or colouring matter

23520

10.81.13

Refined cane or beet sugar, containing added flavouring or colouring matter; maple sugar and maple syrup

23530

10.81.14

Molasses

23540

10.81.2

Beet-pulp, bagasse and other waste of sugar manufacture

10.81.20

Beet-pulp, bagasse and other waste of sugar manufacture

39140

10.81.9

Sub-contracted operations as part of manufacturing of sugar

10.81.99

Sub-contracted operations as part of manufacturing of sugar

88111 (*)

10.82

Cocoa, chocolate and sugar confectionery

10.82.1

Cocoa paste, whether or not defatted, cocoa butter, fat and oil, cocoa powder

10.82.11

Cocoa paste, whether or not defatted

23610

10.82.12

Cocoa butter, fat and oil

23620

10.82.13

Cocoa powder, not containing added sugar or other sweetening matter

23630

10.82.14

Cocoa powder, containing added sugar or other sweetening matter

23640

10.82.2

Chocolate and sugar confectionery

10.82.21

Chocolate and food preparations containing cocoa (except sweetened cocoa powder), in bulk forms

23650

10.82.22

Chocolate and food preparations containing cocoa (except sweetened cocoa powder), other than in bulk forms

23660

10.82.23

Sugar confectionery (including white chocolate), not containing cocoa

23670

10.82.24

Fruit, nuts, fruit-peel and other parts of plants, preserved by sugar

21499

10.82.3

Cocoa shells, husks, skins and other cocoa waste

10.82.30

Cocoa shells, husks, skins and other cocoa waste

39150

10.82.9

Sub-contracted operations as part of manufacturing of cocoa, chocolate and sugar confectionery

10.82.99

Sub-contracted operations as part of manufacturing of cocoa, chocolate and sugar confectionery

88111 (*)

10.83

Processed tea and coffee

10.83.1

Processed tea and coffee

10.83.11

Coffee, decaffeinated or roasted

23911

10.83.12

Coffee substitutes; extracts, essences and concentrates of coffee or coffee substitutes; coffee husks and skins

23912

10.83.13

Green tea (not fermented), black tea (fermented) and partly fermented tea, in immediate packings of a content ≤ 3 kg

23913

10.83.14

Extracts, essences, concentrates and preparations of tea or maté

23914

10.83.15

Herb infusions

01930 (*)

10.83.9

Sub-contracted operations as part of manufacturing of coffee and tea

10.83.99

Sub-contracted operations as part of manufacturing of coffee and tea

88111 (*)

10.84

Condiments and seasonings

10.84.1

Vinegar; sauces; mixed condiments; mustard flour or meal; prepared mustard

10.84.11

Vinegar and substitutes for vinegar obtained from acetic acid

23994

10.84.12

Sauces; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard

23995

10.84.2

Spices, processed

10.84.21

Pepper (piper spp.), processed

23921

10.84.22

Chillies and peppers, dry (capsicum spp.), processed

23922

10.84.23

Cinnamon (canella), processed; other processed spices

23923

23924

23925

23926

23927

23928

10.84.3

Food-grade salt

10.84.30

Food-grade salt

16200 (*)

10.84.9

Sub-contracted operations as part of manufacturing of condiments and seasonings

10.84.99

Sub-contracted operations as part of manufacturing of condiments and seasonings

88111 (*)

10.85

Prepared meals and dishes

10.85.1

Prepared meals and dishes

10.85.11

Prepared meals and dishes based on meat, meat offal or blood

21176

10.85.12

Prepared meals and dishes based on fish, crustaceans and molluscs

21241

21242 (*)

10.85.13

Prepared meals and dishes based on vegetables

21391

10.85.14

Prepared meals and dishes based on pasta

23721 (*)

23722

10.85.19

Other prepared dishes and meals (including frozen pizza)

23997

10.85.9

Sub-contracted operations as part of manufacturing of prepared meals and dishes

10.85.99

Sub-contracted operations as part of manufacturing of prepared meals and dishes

88111 (*)

10.86

Homogenised food preparations and dietetic food

10.86.1

Homogenised food preparations and dietetic food

10.86.10

Homogenised food preparations and dietetic food

23991

10.86.9

Sub-contracted operations as part of manufacturing of homogenised food preparations and dietetic food

10.86.99

Sub-contracted operations as part of manufacturing of homogenised food preparations and dietetic food

88111 (*)

10.89

Other food products n.e.c.

10.89.1

Soups, eggs, yeasts and other food products; extracts and juices of meat, fish and aquatic invertebrates

10.89.11

Soups and broths and preparations thereof

23992

10.89.12

Eggs, not in shell, and eggs yolks fresh or preserved; eggs in shells preserved or cooked; egg albumin

22300

23993

10.89.13

Yeasts (active or inactive); other single-cell micro-organisms, dead; prepared baking powders

23996

10.89.14

Extracts and juices of meat, fish and aquatic invertebrates

21175

10.89.15

Vegetable saps and extracts; peptic substances; mucilages and thickeners

23999 (*)

10.89.19

Miscellaneous food products n.e.c.

23210 (*)

23999 (*)

10.89.9

Sub-contracted operations as part of manufacturing of other food products n.e.c.

10.89.99

Sub-contracted operations as part of manufacturing of other food products n.e.c.

88111 (*)

10.9

Prepared animal feeds

10.91

Prepared feeds for farm animals

10.91.1

Prepared feeds for farm animals, except lucerne meal and pellets

10.91.10

Prepared feeds for farm animals, except lucerne meal and pellets

23311

23313

23315

23319

10.91.2

Lucerne (alfalfa) meal and pellets

10.91.20

Lucerne (alfalfa) meal and pellets

23320

10.91.9

Sub-contracted operations as part of manufacturing of prepared feeds for farm animals

10.91.99

Sub-contracted operations as part of manufacturing of prepared feeds for farm animals

88111 (*)

10.92

Prepared pet foods

10.92.1

Prepared pet foods

10.92.10

Prepared pet foods

23314

10.92.9

Sub-contracted operations as part of manufacturing of prepared pet foods

10.92.99

Sub-contracted operations as part of manufacturing of prepared pet foods

88111 (*)

11

Beverages

11.0

Beverages

11.01

Distilled alcoholic beverages

11.01.1

Distilled alcoholic beverages

11.01.10

Distilled alcoholic beverages

24131

24139

11.01.9

Sub-contracted operations as part of manufacturing of distilled alcoholic beverages

11.01.99

Sub-contracted operations as part of manufacturing of distilled alcoholic beverages

88111 (*)

11.02

Wine from grape

11.02.1

Wine of fresh grapes; grape must

11.02.11

Sparkling wine of fresh grapes

24211

11.02.12

Wine of fresh grapes, except sparkling wine; grape must

24212

11.02.2

Wine lees; argol

11.02.20

Wine lees; argol

39170

11.02.9

Sub-contracted operations as part of manufacturing of wine from grape

11.02.99

Sub-contracted operations as part of manufacturing of wine from grape

88111 (*)

11.03

Cider and other fruit wines

11.03.1

Other fermented beverages (e.g., cider, perry, mead); mixed beverages containing alcohol

11.03.10

Other fermented beverages (e.g., cider, perry, mead); mixed beverages containing alcohol

24230

11.03.9

Sub-contracted operations as part of manufacturing of cider and other fruit wines

11.03.99

Sub-contracted operations as part of manufacturing of cider and other fruit wines

88111 (*)

11.04

Other non-distilled fermented beverages

11.04.1

Vermouth and other flavoured wine of fresh grapes

11.04.10

Vermouth and other flavoured wine of fresh grapes

24220

11.04.9

Sub-contracted operations as part of manufacturing of other non-distilled fermented beverages

11.04.99

Sub-contracted operations as part of manufacturing of other non-distilled fermented beverages

88111 (*)

11.05

Beer

11.05.1

Beer, except dregs from brewing

11.05.10

Beer, except dregs from brewing

24310

11.05.2

Brewing or distilling dregs

11.05.20

Brewing or distilling dregs

39160

11.05.9

Sub-contracted operations as part of manufacturing of beer

11.05.99

Sub-contracted operations as part of manufacturing of beer

88111 (*)

11.06

Malt

11.06.1

Malt

11.06.10

Malt

24320

11.06.9

Sub-contracted operations as part of manufacturing of malt

11.06.99

Sub-contracted operations as part of manufacturing of malt

88111 (*)

11.07

Soft drinks; mineral waters and other bottled waters

11.07.1

Mineral waters and soft drinks

11.07.11

Mineral waters and aerated waters, not sweetened nor flavoured

24410

11.07.19

Other non alcoholic beverages

24490

11.07.9

Sub-contracted operations as part of manufacturing of mineral waters and soft drinks

11.07.99

Sub-contracted operations as part of manufacturing of mineral waters and soft drinks

88111 (*)

12

Tobacco products

12.0

Tobacco products

12.00

Tobacco products

12.00.1

Tobacco products, except refuse

12.00.11

Cigars, cheroots, cigarillos and cigarettes, of tobacco or tobacco substitutes

25020

12.00.19

Other manufactured tobacco and substitutes; homogenised or reconstituted tobacco; tobacco extracts and essences

25090

12.00.2

Tobacco refuse

12.00.20

Tobacco refuse

39180

12.00.9

Sub-contracted operations as part of manufacturing of tobacco products

12.00.99

Sub-contracted operations as part of manufacturing of tobacco products

88112

13

Textiles

13.1

Textile yarn and thread

13.10

Textile yarn and thread

13.10.1

Wool grease (including lanolin)

13.10.10

Wool grease (including lanolin)

21519 (*)

13.10.2

Natural textile fibres prepared for spinning

13.10.21

Raw silk (not thrown)

26110

13.10.22

Wool, degreased or carbonised, not carded or combed

26130

13.10.23

Noils of wool or of fine animal hair

26140

13.10.24

Wool and fine or coarse animal hair, carded or combed

26150

13.10.25

Cotton, carded or combed

26160

13.10.26

Jute and other textile fibres (except flax, true hemp and ramie), processed but not spun

26170

13.10.29

Other vegetable textile fibres, processed but not spun

26190

13.10.3

Man-made textile staple fibres processed for spinning

13.10.31

Synthetic staple fibres, carded, combed or otherwise processed for spinning

26210

13.10.32

Artificial staple fibres, carded, combed or otherwise processed for spinning

26220

13.10.4

Silk yarn and yarn spun from silk waste

13.10.40

Silk yarn and yarn spun from silk waste

26310

13.10.5

Yarn of wool put up or not put up for retail store; yarn of fine or coarse animal hair or of horse hair

13.10.50

Yarn of wool put up or not put up for retail store; yarn of fine or coarse animal hair or of horse hair

26320

26330

26340

13.10.6

Cotton yarn; cotton sewing thread

13.10.61

Cotton yarn (other than sewing thread)

26360

26370

13.10.62

Cotton sewing thread

26350

13.10.7

Yarn of vegetable textile fibres other than cotton (including flax, jute, coir and true hemp); paper yarn

13.10.71

Flax yarn

26380 (*)

13.10.72

Yarn of jute or of other textile bast fibres; yarn of other vegetable textile fibres; paper yarn

26380 (*)

13.10.8

Textile yarn and thread of man-made filaments or staple fibres

13.10.81

Yarn of man made filaments, multiple or cabled (other than sewing thread, high tenacity yarn of polyamides, polyesters or viscose rayon), not put up for retail sale; man made filament yarn (other than sewing thread) put up for retail sale

26420

13.10.82

Yarn other than sewing thread of synthetic staple fibres, containing ≥ 85 % by weight of such fibres

26430

13.10.83

Yarn (other than sewing thread) of synthetic staple fibres, containing < 85 % by weight of such fibres

26440

13.10.84

Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale

26450

26460

13.10.85

Sewing thread and yarn of artificial and synthetic filaments and fibres

26410

13.10.9

Garneted stock; preparation services of natural textile fibres; sub-contracted operations as part of manufacturing of textile yarn and thread

13.10.91

Garneted stock of wool or of fine or coarse animal hair

39213

13.10.92

Garneted stock and other cotton waste

39215

13.10.93

Preparation services of natural textile fibres

88121 (*)

13.10.99

Sub-contracted operations as part of manufacturing of textile yarn and thread

88121 (*)

13.2

Woven textiles

13.20

Woven textiles

13.20.1

Woven fabrics (except special fabrics), of natural fibres other than cotton

13.20.11

Woven fabrics of silk or of silk waste

26510

13.20.12

Woven fabrics carded or combed wool or fine animal hair or of coarse animal hair or of horsehair

26520

26530

26540

26550

13.20.13

Woven fabrics of flax

26560

13.20.14

Woven fabrics of jute and other textile bast fibres (except flax, true hemp and ramie)

26570

13.20.19

Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn

26590

13.20.2

Woven fabrics of cotton

13.20.20

Woven fabrics of cotton

26610

26620

26630

26690

13.20.3

Woven fabrics (except special fabrics), of man-made filaments and staple fibres

13.20.31

Woven fabrics of synthetic filament yarn and artificial filament yarn

26710

26720

26730

13.20.32

Woven fabrics of synthetic staple fibres

26740

26760 (*)

26770 (*)

26790 (*)

13.20.33

Woven fabrics of artificial staple fibres

26750

26760 (*)

26770 (*)

26790 (*)

13.20.4

Pile fabrics, terry towelling and other special fabrics

13.20.41

Woven pile fabrics and chenille fabrics (other than terry towelling and narrow fabrics)

26810

26820

26830

13.20.42

Terry towelling and similar woven terry fabrics (other than narrow fabrics) of cotton

26840

13.20.43

Other terry towelling and similar woven terry fabrics (other than narrow fabrics)

26850

13.20.44

Gauze (other than narrow fabrics)

26860

13.20.45

Tufted textile fabrics, other than carpets

26880

13.20.46

Woven fabrics (including narrow fabrics) of glass fibres

26890

13.20.5

Imitation fur by weaving

13.20.50

Imitation fur by weaving

28330

13.20.9

Sub-contracted operations as part of manufacturing of textile fabrics

13.20.99

Sub-contracted operations as part of manufacturing of textile fabrics

88121 (*)

13.3

Textile finishing services

13.30

Textile finishing services

13.30.1

Textile finishing services

13.30.11

Bleaching and dyeing services of textile fibres and yarns

88122 (*)

13.30.12

Bleaching services of fabrics and textile articles (including wearing apparel)

88122 (*)

13.30.13

Dyeing services of fabrics and textile articles (including wearing apparel)

88122 (*)

13.30.14

Printing services of fabrics and textile articles (including wearing apparel)

88122 (*)

13.30.19

Other finishing services of textiles and textile articles (including wearing apparel)

88122 (*)

13.9

Other textiles

13.91

Knitted and crocheted fabrics

13.91.1

Knitted or crocheted fabrics

13.91.11

Pile fabrics, terry fabrics, knitted or crocheted

28110

13.91.19

Other knitted or crocheted fabrics, including imitation fur by knitting

28190

28330

13.91.9

Sub-contracted operations as part of manufacturing of knitted or crocheted fabrics

13.91.99

Sub-contracted operations as part of manufacturing of knitted or crocheted fabrics

88121 (*)

13.92

Made-up textile articles, except apparel

13.92.1

Made-up textile articles for the household

13.92.11

Blankets and travelling rugs, except electric blankets

27110

13.92.12

Bed linen

27120 (*)

13.92.13

Table linen

27120 (*)

13.92.14

Toilet and kitchen linen

27120 (*)

13.92.15

Curtains (including drapes) and interior blinds; curtain or bed valances

27130

13.92.16

Furnishing articles n.e.c.; sets of woven fabric and yarn for making up into rugs, tapestries and the like

27140

13.92.2

Other made-up textile articles

13.92.21

Sacks and bags, of a kind used for the packing of goods

27150

13.92.22

Tarpaulins, awnings and sunblinds; sails for boats, sailboards or landcraft; tents and camping goods (including pneumatic mattresses)

27160

13.92.23

Parachutes (including dirigible parachutes) and rotochutes; parts thereof

27170

13.92.24

Quilts, eiderdowns, cushions, pouffes, pillows, sleeping bags and the like, fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics

27180

13.92.29

Other made-up textile articles (including floor cloths, dish-cloths, dusters and similar cleaning cloths, life-jackets and life-belts)

27190

13.92.9

Sub-contracted operations as part of manufacturing of made-up textile articles, except apparel

13.92.99

Sub-contracted operations as part of manufacturing of made-up textile articles, except apparel

88121 (*)

13.93

Carpets and rugs

13.93.1

Carpets and rugs

13.93.11

Carpets and other textile floor coverings, knotted

27210

13.93.12

Carpets and other textile floor coverings, woven, not tufted or flocked

27220

13.93.13

Carpets and other textile floor coverings, tufted

27230

13.93.19

Other carpets and textile floor coverings (including those of felt)

27290

13.93.9

Sub-contracted operations as part of manufacturing of carpets and rugs

13.93.99

Sub-contracted operations as part of manufacturing of carpets and rugs

88121 (*)

13.94

Cordage, rope, twine and netting

13.94.1

Cordage, rope, twine and netting, except waste

13.94.11

Twine, cordage, rope and cables, of jute or other textile bast fibres

27310

13.94.12

Knotted netting of twine, cordage or rope, made up nets of textile materials; articles of yarn, strip n.e.c.

27320

13.94.2

Rags, scrap twine, cordage, rope and cables and worn out articles of textile materials

13.94.20

Rags, scrap twine, cordage, rope and cables and worn out articles of textile materials

39218

13.94.9

Sub-contracted operations as part of manufacturing of cordage, rope, twine and netting

13.94.99

Sub-contracted operations as part of manufacturing of cordage, rope, twine and netting

88121 (*)

13.95

Non-wovens and articles made from non-wovens, except apparel

13.95.1

Non-wovens and articles made from non-wovens, except apparel

13.95.10

Non-wovens and articles made from non-wovens, except apparel

27922

13.95.9

Sub-contracted operations as part of manufacturing of non-wovens and articles made from non-wovens, except apparel

13.95.99

Sub-contracted operations as part of manufacturing of non-wovens and articles made from non-wovens, except apparel

88121 (*)

13.96

Other technical and industrial textiles

13.96.1

Metallised yarn or metallised gimped yarn; woven fabrics of metal thread and woven fabrics of metallised yarn; rubber thread and cord, textile covered and textile products and articles for technical uses

13.96.11

Metallised yarn or metallised gimped yarn

27993

13.96.12

Woven fabrics of metal thread and woven fabrics of metallised yarn n.e.c.

27994

13.96.13

Rubber thread and cord, textile covered; textile yarn and strip, impregnated or covered with rubber or plastics

27992

13.96.14

Textile fabrics, impregnated, coated or covered n.e.c.

27997

13.96.15

Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon

27996

13.96.16

Textile products and articles for technical uses (including wicks, gas mantles, hose piping, transmission or conveyor belts, bolting cloth and straining cloth)

27998

13.96.17

Narrow woven fabrics; narrow fabrics of warp without weft assembled by adhesive (bolducs); trimmings and the like

27911

13.96.9

Sub-contracted operations as part of manufacturing of technical and industrial textiles

13.96.99

Sub-contracted operations as part of manufacturing of technical and industrial textiles

88121 (*)

13.99

Other textiles n.e.c.

13.99.1

Tulles, lace and embroidery; gimped yarn and strip; chenille yarn; loop wale-yarn

13.99.11

Tulles and other net fabrics, except woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs

27912

13.99.12

Embroidery in the piece, in strips or in motifs

27913

13.99.13

Felt, coated, covered or laminated

27921

13.99.14

Textile fibres ≤ 5 mm in length (flock), textile dust and mill neps

27991 (*)

13.99.15

Gimped yarn and strip; chenille yarn; loop wale-yarn

27995

13.99.16

Quilted textile products in the piece

27999

13.99.19

Other textiles and textile products n.e.c.

38994 (*)

13.99.9

Sub-contracted operations as part of manufacturing of other textiles n.e.c.

13.99.99

Sub-contracted operations as part of manufacturing of other textiles n.e.c.

88121 (*)

14

Wearing apparel

14.1

Wearing apparel, except fur apparel

14.11

Leather clothes

14.11.1

Apparel of leather or of composition of leather

14.11.10

Apparel of leather or of composition of leather

28241

14.11.9

Sub-contracted operations as part of manufacturing of leather clothes

14.11.99

Sub-contracted operations as part of manufacturing of leather clothes

88124 (*)

14.12

Workwear

14.12.1

Men's workwear

14.12.11

Men's ensembles, jackets and blazers, industrial and occupational

28231 (*)

14.12.12

Men's trousers, bib and brace overalls, breeches and shorts, industrial and occupational

28231 (*)

14.12.2

Women's workwear

14.12.21

Women' s ensembles, jackets and blazers, industrial and occupational

28233 (*)

14.12.22

Women's trousers, bib and brace overalls, breeches and sorts, industrial and occupational

28233 (*)

14.12.3

Other workwear

14.12.30

Other workwear

28236 (*)

14.12.9

Sub-contracted operations as part of manufacturing of workwear

14.12.99

Sub-contracted operations as part of manufacturing of workwear

88123 (*)

14.13

Other outerwear

14.13.1

Outerwear, knitted or crocheted

14.13.11

Men's or boys' overcoats, car coats, capes, cloaks, anoraks, windcheaters, wind-jackets and similar articles, knitted or crocheted

28221 (*)

14.13.12

Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts, knitted or crocheted

28221 (*)

14.13.13

Women's or girls' overcoats, car coats, capes, cloaks, anoraks, windcheaters, wind-jackets and similar articles, knitted or crocheted

28223 (*)

14.13.14

Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts, knitted or crocheted

28223 (*)

14.13.2

Other outerwear, for men and boys

14.13.21

Men's or boys' overcoats, raincoats, car coats, capes, cloaks, anoraks, wind-cheaters, wind-jackets and similar articles of textile fabrics, not knitted or crocheted

28231 (*)

14.13.22

Men's or boys' suits and ensembles of textile fabrics, not knitted or crocheted

28231 (*)

14.13.23

Men's or boys' jackets and blazers, of textile fabrics, not knitted or crocheted

28231 (*)

14.13.24

Men's or boys' trousers, bib and brace overalls, breeches and shorts of textile fabrics, not knitted or crocheted

28231 (*)

14.13.3

Other outerwear, for women and girls

14.13.31

Women's or girls' overcoats, car coats, capes, cloaks, anoraks, wind-cheaters, wind-jackets and similar articles of textile fabrics, not knitted or crocheted

28233 (*)

14.13.32

Women's or girls' suits and ensembles of textile fabrics, not knitted or crocheted

28233 (*)

14.13.33

Women's or girls' jackets and blazers of textile fabrics, not knitted or crocheted

28233 (*)

14.13.34

Women's or girls' dresses, skirts and divided skirts of textile fabrics, not knitted or crocheted

28233 (*)

14.13.35

Women's or girls' trousers, bib and brace overalls, breeches and shorts of textile fabrics, not knitted or crocheted

28233 (*)

14.13.4

Worn clothing and other worn articles

14.13.40

Worn clothing and other worn articles

39217

14.13.9

Sub-contracted operations as part of manufacturing of outerwear

14.13.99

Sub-contracted operations as part of manufacturing of outerwear

88123 (*)

14.14

Underwear

14.14.1

Underwear, knitted and crocheted

14.14.11

Men's or boys' shirts, knitted or crocheted

28222 (*)

14.14.12

Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted

28222 (*)

14.14.13

Women's or girls' blouses, shirts and shirt-blouses, knitted or crocheted

28224 (*)

14.14.14

Women's or girls' slips, petticoats, briefs, panties, nightdresses, pyjamas, dressing gowns, negligees, bathrobes and similar articles, knitted or crocheted

28224 (*)

14.14.2

Underwear, not knitted or crocheted

14.14.21

Men's or boys' shirts, of textile fabric not knitted or crocheted

28232 (*)

14.14.22

Men's or boys' singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns, of textile fabric not knitted or crocheted

28232 (*)

14.14.23

Women's or girls' blouses, shirts and shirt-blouses, of textile fabric not knitted or crocheted

28234 (*)

14.14.24

Women's and girls' singlets and other vests, slips, petticoats, briefs, panties, nightdresses, pyjamas, negligees, bathrobes, dressing gowns and similar articles, of textile fabric not knitted or crocheted

28234 (*)

14.14.25

Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted

28237

14.14.3

T-shirts, singlets and other vests, knitted or crocheted

14.14.30

T-shirts, singlets and other vests, knitted or crocheted

28225

14.14.9

Sub-contracted operations as part of manufacturing of underwear

14.14.99

Sub-contracted operations as part of manufacturing of underwear

88123 (*)

14.19

Other wearing apparel and accessories

14.19.1

Babies' garments, tracksuits and other garments, clothing accessories and parts, knitted or crocheted

14.19.11

Babies' garments and clothing accessories, knitted or crocheted

28227

14.19.12

Tracksuits, ski suits, swimwear and other garments, knitted or crocheted

28228

14.19.13

Gloves, mittens and mitts, knitted or crocheted

28229 (*)

14.19.19

Other made-up clothing accessories and parts of garments or of clothing accessories, knitted or crocheted

28229 (*)

14.19.2

Babies' garments, other garments and other clothing accessories, of textile fabric, not knitted or crocheted

14.19.21

Babies' garments and clothing accessories, of textile fabric, not knitted or crocheted

28235

14.19.22

Tracksuits, ski suits and swimwear; other garments of textile fabric, not knitted or crocheted

28236 (*)

14.19.23

Handkerchiefs, shawls, scarves, veils, ties, cravats, gloves and other made-up clothing accessories; parts of garments or of clothing accessories, of textile fabric, not knitted or crocheted, n.e.c.

28238

14.19.3

Clothing accessories of leather; garments made up of felt or non-wovens; garments made up of coated textile fabrics

14.19.31

Clothing accessories of leather or of composition leather, except sports gloves

28242

14.19.32

Garments made up of felt or non-wovens, textile fabrics impregnated or coated

28250

14.19.4

Hats and headgear

14.19.41

Hat forms, hat bodies and hoods of felt; plateaux and manchons of felt; hat shapes, plaited or made by assembling strips of any material

28261

14.19.42

Hats and other headgear, of felt, or plaited or made by assembling strips of any material, or knitted or crocheted or made up from lace or other textile fabric in the piece; hairnets

28262

14.19.43

Other headgear, except headgear of rubber or of plastics, safety headgear and asbestos headgear; headbands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear

28269

14.19.9

Sub-contracted operations as part of manufacturing of other wearing apparel and accessories

14.19.99

Sub-contracted operations as part of manufacturing of other wearing apparel and accessories

88123 (*)

14.2

Articles of fur

14.20

Articles of fur

14.20.1

Articles of apparel, clothing accessories and other articles of fur skin, except headgear

14.20.10

Articles of apparel, clothing accessories and other articles of fur skin, except headgear

28320

14.20.9

Sub-contracted operations as part of manufacturing of articles of fur

14.20.99

Sub-contracted operations as part of manufacturing of articles of fur

88123 (*)

14.3

Knitted and crocheted apparel

14.31

Knitted and crocheted hosiery

14.31.1

Panty hose, tights, stockings, socks and other hosiery, knitted or crocheted

14.31.10

Panty hose, tights, stockings, socks and other hosiery, knitted or crocheted

28210

14.31.9

Sub-contracted operations as part of manufacturing of knitted and crocheted hosiery

14.31.99

Sub-contracted operations as part of manufacturing of knitted and crocheted hosiery

88123 (*)

14.39

Other knitted and crocheted apparel

14.39.1

Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted

14.39.10

Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted

28226

14.39.9

Sub-contracted operations as part of manufacturing of other knitted and crocheted apparel

14.39.99

Sub-contracted operations as part of manufacturing of other knitted and crocheted apparel

88123 (*)

15

Leather and related products

15.1

Tanned and dressed leather; luggage, handbags, saddlery and harness; dressed and dyed fur

15.11

Tanned and dressed leather; dressed and dyed fur

15.11.1

Tanned or dressed fur skins

15.11.10

Tanned or dressed fur skins

28310

15.11.2

Chamois leather; patent leather and patent laminated leather; metallised leather

15.11.21

Chamois leather

29110 (*)

15.11.22

Patent leather and patent laminated leather; metallised leather

29110 (*)

15.11.3

Leather, of bovine or equine animals, without hair

15.11.31

Leather, of bovine animals, without hair on, whole

29120 (*)

15.11.32

Leather, of bovine animals, without hair on, not whole

29120 (*)

15.11.33

Leather, of equine animals, without hair on

29120 (*)

15.11.4

Leather of sheep, goat or swine, without hair

15.11.41

Sheep or lamb skin leather, without wool on

29130 (*)

15.11.42

Goat or kid skin leather, without hair on

29130 (*)

15.11.43

Leather of swine

29130 (*)

15.11.5

Leather of other animals; composition leather with a basis of leather

15.11.51

Leather of other animals, without hair on

29130 (*)

15.11.52

Composition leather with a basis of leather or leather fibre

29130 (*)

15.11.9

Sub-contracted operations as part of manufacturing of tanned and dressed leather; dressed and dyed fur

15.11.99

Sub-contracted operations as part of manufacturing of tanned and dressed leather; dressed and dyed fur

88124 (*)

15.12

Luggage, handbags and the like, saddlery and harness

15.12.1

Saddlery and harness; luggage, handbags and the like; other articles of leather

15.12.11

Saddlery and harness for any animal, of any material

29210

15.12.12

Luggage, handbags and the like, of leather, composition of leather, plastic sheeting, textile materials, vulcanised fibre or paperboard; travel sets for personal toilet, sewing or shoe or clothes cleaning

29220

15.12.13

Watch straps (except metal), watch bands and watch bracelets and parts thereof

29230

15.12.19

Other articles of leather or composition leather (including articles used in machinery or mechanical appliances of for other technical uses) n.e.c.

29290

15.12.9

Sub-contracted operations as part of manufacturing of saddlery and harness luggage, handbags and the like

15.12.99

Sub-contracted operations as part of manufacturing of saddlery and harness luggage, handbags and the like

88124 (*)

15.2

Footwear

15.20

Footwear

15.20.1

Footwear other than sports and protective footwear and orthopaedic shoes

15.20.11

Waterproof footwear, with outer soles and uppers of rubber or plastics, other than footwear incorporating a protective metal toe-cap

29310

15.20.12

Footwear with outer soles and uppers of rubber or plastics, other than waterproof or sports footwear

29320

15.20.13

Footwear with uppers of leather, other than sports footwear, footwear incorporating a protective metal toe-cap and miscellaneous special footwear

29330

15.20.14

Footwear with uppers of textile materials, other than sports footwear

29340

15.20.2

Sports footwear

15.20.21

Tennis shoes, basketball shoes, gym shoes, training shoes and the like

29420

15.20.29

Other sports footwear, except snow-ski footwear and skating boots

29490

15.20.3

Protective and other footwear n.e.c.

15.20.31

Footwear incorporating a protective metal toe-cap

29510

15.20.32

Wooden footwear, miscellaneous special footwear and other footwear n.e.c.

29520

15.20.4

Parts of footwear of leather; removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof

15.20.40

Parts of footwear of leather; removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof

29600 (*)

15.20.9

Sub-contracted operations as part of manufacturing of footwear

15.20.99

Sub-contracted operations as part of manufacturing of footwear

88124 (*)

16

Wood and of products of wood and cork, except furniture; articles of straw and plaiting materials

16.1

Wood, sawn and planed

16.10

Wood, sawn and planed

16.10.1

Wood, sawn or chipped lengthwise, sliced or peeled, of a thickness > 6 mm; railway or tramway sleepers of wood not impregnated

16.10.10

Wood, sawn or chipped lengthwise, sliced or peeled, of a thickness > 6 mm; railway or tramway sleepers of wood not impregnated

31100

16.10.2

Wood continuously shaped along any of its edges or faces; wood wool; wood flour; wood in chips or particles

16.10.21

Wood, continuously shaped along any of its edges or faces (including strips and friezes for parquet flooring, not assembled, and beadings and mouldings)

31210

16.10.22

Wood wool; wood flour

31220

16.10.23

Wood in chips or particles

31230

16.10.3

Wood in the rough; railway or tramway sleepers (cross-ties) of wood, impregnated or otherwise treated

16.10.31

Wood in the rough, treated with paint, stains, creosote or other preservatives

31310

31330 (*)

16.10.32

Railway or tramway sleepers (cross-ties) of wood, impregnated

31320

16.10.39

Other wood in the rough, including split poles and pickets

31330 (*)

16.10.9

Drying, impregnation or chemical treatment services of timber; sub-contracted operations as part of manufacturing of wood, sawn and planed

16.10.91

Drying, impregnation or chemical treatment services of timber

88130 (*)

16.10.99

Sub-contracted operations as part of manufacturing of wood, sawn and planed

88130 (*)

16.2

Products of wood, cork, straw and plaiting materials

16.21

Veneer sheets and wood-based panels

16.21.1

Plywood, veneered panels and similar laminated wood; particle boards and similar boards of wood or other ligneous materials

16.21.11

Plywood, veneered panels and similar laminated wood, of bamboo

31410

31450

16.21.12

Other plywood, veneered panels and similar laminated wood

31420

16.21.13

Particle boards and similar boards of wood or other ligneous materials

31430

16.21.14

Fibreboard of wood or other ligneous materials

31440

16.21.2

Veneer sheets; sheets for plywood; densified wood

16.21.21

Veneer sheets and sheets for plywood and other wood sawn lengthwise, sliced or peeled, of a thickness ≤ 6 mm

31510

16.21.22

Densified wood, in blocks, plates, strips or profile shapes

31520

16.21.9

Finishing services of boards and panels; sub-contracted operations as part of manufacturing of veneer sheets and wood-based panels

16.21.91

Finishing services of boards and panels

88130 (*)

16.21.99

Sub-contracted operations as part of manufacturing of veneer sheets and wood-based panels

88130 (*)

16.22

Assembled parquet floors

16.22.1

Assembled parquet panels

16.22.10

Assembled parquet panels

31600 (*)

16.22.9

Sub-contracted operations as part of manufacturing of assembled parquet floors

16.22.99

Sub-contracted operations as part of manufacturing of assembled parquet floors

88130 (*)

16.23

Other builders' carpentry and joinery

16.23.1

Builders' joinery and carpentry (except prefabricated buildings), of wood

16.23.11

Windows, French windows and their frames, doors and their frames and thresholds, of wood

31600 (*)

16.23.12

Shuttering for concrete constructional work, shingles and shakes, of wood

31600 (*)

16.23.19

Builders' joinery and carpentry, of wood, n.e.c.

31600 (*)

16.23.2

Prefabricated wooden buildings

16.23.20

Prefabricated wooden buildings

38701

16.23.9

Sub-contracted operations as part of manufacturing of other builders' carpentry and joinery

16.23.99

Sub-contracted operations as part of manufacturing of other builders' carpentry and joinery

88130 (*)

16.24

Wooden containers

16.24.1

Wooden containers

16.24.11

Pallets, box pallets and other load boards of wood

31700 (*)

16.24.12

Barrels and coopers' products of wood

31700 (*)

16.24.13

Other wooden containers and parts thereof

31700 (*)

16.24.9

Sub-contracted operations as part of manufacturing of wooden containers

16.24.99

Sub-contracted operations as part of manufacturing of wooden containers

88130 (*)

16.29

Other products of wood; articles of cork, straw and plaiting materials

16.29.1

Other products of wood

16.29.11

Tools, tool bodies, tool handles, broom or brush bodies and handles, blocks for the manufacture of smoking pipes, boot or shoe lasts and trees, of wood

31911

16.29.12

Tableware and kitchenware, of wood

31912

16.29.13

Wood marquetry and inlaid wood, cases for jewellery or cutlery and similar articles of wood, statuettes and other ornaments, of wood

31913

16.29.14

Wooden frames for paintings, photographs, mirrors or similar objects and other articles of wood

29600 (*)

31914

38922 (*)

16.29.2

Articles of cork, straw or other plaiting materials; basket ware and wickerwork

16.29.21

Natural cork, debacked or roughly squared or in blocks, plates, sheets or strip; crushed, granulated or ground cork; waste cork

31921

16.29.22

Articles of natural cork

31922 (*)

16.29.23

Blocks, plates, sheets and strips, tiles of any shape, solid cylinders, of agglomerated cork

31922 (*)

16.29.24

Agglomerated cork; articles of agglomerated cork n.e.c.

31922 (*)

16.29.25

Manufactures of straw, of esparto or of other plaiting materials; basket ware and wickerwork

31923

16.29.9

Wood and cork, except furniture, and straw and plaiting material manufacturing services; sub-contracted operations as part of manufacturing of other products of wood, articles of cork, straw and plaiting materials

16.29.91

Wood and cork, except furniture, and straw and plaiting material manufacturing services

88130 (*)

16.29.99

Sub-contracted operations as part of manufacturing of other products of wood, articles of cork, straw and plaiting materials

88130 (*)

17

Paper and paper products

17.1

Pulp, paper and paperboard

17.11

Pulp

17.11.1

Pulps of wood or other fibrous cellulosic material

17.11.11

Chemical wood pulp, dissolving grades

32111

17.11.12

Chemical wood pulp, soda or sulphate, other than dissolving grades

32112 (*)

17.11.13

Chemical wood pulp, sulphite, other than dissolving grades

32112 (*)

17.11.14

Mechanical wood pulp; semi-chemical wood pulp; pulps of fibrous cellulosic material other than wood

32113

17.11.9

Sub-contracted operations as part of manufacturing of pulp

17.11.99

Sub-contracted operations as part of manufacturing of pulp

88140 (*)

17.12

Paper and paperboard

17.12.1

Newsprint, handmade paper and other uncoated paper or paperboard for graphic purposes

17.12.11

Newsprint, in rolls or sheets

32121

17.12.12

Handmade paper and paperboard

32122

17.12.13

Paper and paperboard used as a base for photo-sensitive, heat-sensitive or electro-sensitive paper; carbonising base paper; wallpaper base

32129 (*)

17.12.14

Other paper and paperboard for graphic purposes

32129 (*)

17.12.2

Toilet or facial tissue stock, towel or napkin stock, cellulose wadding and webs of cellulose fibres

17.12.20

Toilet or facial tissue stock, towel or napkin stock, cellulose wadding and webs of cellulose fibres

32131

17.12.3

Containerboard

17.12.31

Kraftliner, unbleached, uncoated

32132 (*)

17.12.32

White top kraftliner; coated kraftliner

32132 (*)

17.12.33

Semi chemical fluting

32134 (*)

17.12.34

Recycled fluting and other fluting

32134 (*)

17.12.35

Testliner (recycled liner board)

32135

17.12.4

Uncoated paper

17.12.41

Uncoated kraft paper; sack kraft paper, creped or crinkled

32133 (*)

17.12.42

Sulphite wrapping paper and other uncoated paper (other than that of a kind used for writing, printing or other graphic purposes)

32136 (*)

17.12.43

Filter paper and paperboard; felt paper

32136 (*)

17.12.44

Cigarette paper not cut to size or in form of booklets or tubes

32136 (*)

17.12.5

Uncoated paperboard (other than that of a kind used for writing, printing or other graphic purposes)

17.12.51

Uncoated, inside grey paperboard

32133 (*)

17.12.59

Other uncoated paperboard

32133 (*)

17.12.6

Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers

17.12.60

Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers

32137

17.12.7

Processed paper and paperboard

17.12.71

Composite paper and paperboard, not surface-coated or impregnated

32141

17.12.72

Paper and paperboard, creped, crinkled, embossed or perforated

32142

17.12.73

Paper and paperboard of a kind used for writing, printing or other graphic purposes, coated with kaolin or with other inorganic substances

32143 (*)

17.12.74

Kraft paper (other than that of a kind used for writing, printing or other graphic purposes), coated with kaolin or with other inorganic substances

32143 (*)

17.12.75

Kraft paperboard (other than that of a kind used for writing, printing or other graphic purposes), coated with kaolin or with other inorganic substances

32143 (*)

17.12.76

Carbon paper, self-copy paper and other copying or transfer paper, in rolls or sheets

32149 (*)

17.12.77

Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface coloured or printed, in rolls or sheets

32149 (*)

17.12.78

Inside grey paperboard (other than that of a kind used for writing, printing or other graphic purposes), coated with kaolin or with other inorganic substances

32143 (*)

17.12.79

Other paperboard (other than that of a kind used for writing, printing or other graphic purposes), coated with kaolin or with other inorganic substances

32143 (*)

17.12.9

Sub-contracted operations as part of manufacturing of paper and paperboard

17.12.99

Sub-contracted operations as part of manufacturing of paper and paperboard

88140 (*)

17.2

Articles of paper and paperboard

17.21

Corrugated paper and paperboard and containers of paper and paperboard

17.21.1

Corrugated paper and paperboard and containers of paper and paperboard

17.21.11

Corrugated board, in rolls or sheets

32151

17.21.12

Sacks and bags of paper

32152

17.21.13

Cartons, boxes and cases, of corrugated board or corrugated paperboard

32153 (*)

17.21.14

Folding cartons, boxes and cases, of non-corrugated paper or paperboard

32153 (*)

17.21.15

Box files, letter trays, storage boxes and similar articles of a kind used in offices, shops or the like, of paper

32153 (*)

17.21.9

Sub-contracted operations as part of manufacturing of corrugated paper and paperboard and containers of paper and paperboard

17.21.99

Sub-contracted operations as part of manufacturing of corrugated paper and paperboard and containers of paper and paperboard

88140 (*)

17.22

Household and sanitary goods and toilet requisites

17.22.1

Household and toilet paper and paper products

17.22.11

Toilet paper, handkerchiefs, cleansing or facial tissues and towels, tablecloths and serviettes, of paper pulp, paper, cellulose wadding or webs of cellulose fibres

32193 (*)

17.22.12

Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles and articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres

27991 (*)

32193 (*)

17.22.13

Trays, dishes, plates and cups and the like, of paper or paperboard

32199 (*)

17.22.9

Sub-contracted operations as part of manufacturing of household and sanitary goods and toilet requisites

17.22.99

Sub-contracted operations as part of manufacturing of household and sanitary goods and toilet requisites

88140 (*)

17.23

Paper stationery

17.23.1

Paper stationery

17.23.11

Carbon paper, self-copy paper and other copying or transfer papers; duplicator stencil and offset plates of paper; gummed or adhesive paper

32191

17.23.12

Envelopes, letter cards, plain postcards and correspondence cards of paper or paperboard; boxes, pouches, wallets and writing compendiums of paper or paperboard, containing paper stationery

32192

17.23.13

Registers, account books, binders, forms and other articles of stationery, of paper or paperboard

32700

17.23.14

Other paper and paperboard, of a kind used for writing or printing or other graphic purposes, printed, embossed or perforated

32199 (*)

17.23.9

Sub-contracted operations as part of manufacturing of paper stationery

17.23.99

Sub-contracted operations as part of manufacturing of paper stationery

88140 (*)

17.24

Wallpaper

17.24.1

Wallpaper

17.24.11

Wallpaper and similar wall coverings; window transparencies of paper

32194

17.24.12

Textile wall coverings

32195

17.24.9

Sub-contracted operations as part of manufacturing of wallpaper

17.24.99

Sub-contracted operations as part of manufacturing of wallpaper

88140 (*)

17.29

Other articles of paper and paperboard

17.29.1

Other articles of paper and paperboard

17.29.11

Labels of paper or paperboard

32197

17.29.12

Filter blocks, slabs and plates, of paper pulp

32198

17.29.19

Cigarette paper; bobbins, spools, cops and similar supports; filter paper and paperboard; other articles of paper and paperboard n.e.c.

32199 (*)

17.29.9

Sub-contracted operations as part of manufacturing of other articles of paper and paperboard

17.29.99

Sub-contracted operations as part of manufacturing of other articles of paper and paperboard

88140 (*)

18

Printing and recording services

18.1

Printing services and services related to printing

18.11

Newspaper printing services

18.11.1

Newspaper printing services

18.11.10

Newspaper printing services

89121 (*)

18.12

Other printing services

18.12.1

Other printing services

18.12.11

Printing services for postage stamps, taxation stamps, documents of titles, smart cards, cheques and other security papers and the like

89121 (*)

18.12.12

Printing services for advertising catalogues, prospects, posters and other printed advertising

89121 (*)

18.12.13

Printing services for journals and periodicals, appearing less than four times a week

89121 (*)

18.12.14

Printing services for books, maps, hydrographic or similar charts of all kinds, pictures, designs and photographs, postcards

89121 (*)

18.12.15

Printing services for labels and tags

89121 (*)

18.12.16

Printing services directly onto plastic, glass, metal, wood and ceramics

89121 (*)

18.12.19

Other printing services n.e.c.

89121 (*)

18.13

Pre-press and pre-media services

18.13.1

Pre-press services

18.13.10

Pre-press services

89121 (*)

18.13.2

Printing plates or cylinders and other impressed media for use in printing

18.13.20

Printing plates or cylinders and other impressed media for use in printing

32800

18.13.3

Ancillary services related to printing

18.13.30

Ancillary services related to printing

89121 (*)

18.14

Binding and related services

18.14.1

Binding and related services

18.14.10

Binding and related services

89121 (*)

18.2

Reproduction services of recorded media

18.20

Reproduction services of recorded media

18.20.1

Reproduction services of sound recording

18.20.10

Reproduction services of sound recording

89122 (*)

18.20.2

Reproduction services of video recording

18.20.20

Reproduction services of video recording

89122 (*)

18.20.3

Reproduction services of software

18.20.30

Reproduction services of software

89122 (*)

19

Coke and refined petroleum products

19.1

Coke oven products

19.10

Coke oven products

19.10.1

Coke and semi-coke of coal, of lignite or of peat; retort carbon

19.10.10

Coke and semi-coke of coal, of lignite or of peat; retort carbon

33100

19.10.2

Tar distilled from coal, lignite or peat; other mineral tars

19.10.20

Tar distilled from coal, lignite or peat; other mineral tars

33200

19.10.3

Pitch and pitch coke

19.10.30

Pitch and pitch coke

34540 (*)

19.10.9

Sub-contracted operations as part of manufacturing of coke oven products

19.10.99

Sub-contracted operations as part of manufacturing of coke oven products

88151 (*)

19.2

Refined petroleum products

19.20

Refined petroleum products

19.20.1

Briquettes, ovoids and similar solid fuels

19.20.11

Briquettes, ovoids and similar solid fuels manufactured from coal

11020

19.20.12

Briquettes, ovoids and similar solid fuels manufactured from lignite

11030 (*)

19.20.13

Briquettes, ovoids and similar solid fuels manufactured from peat

11040 (*)

19.20.2

Fuel oil and gas; lubricating oils

19.20.21

Motor spirit (gasoline), including aviation spirit

33310

19.20.22

Spirit type (gasoline type) jet fuel

33320

19.20.23

Light petroleum oils, light preparations n.e.c.

33330

19.20.24

Kerosene

33341

19.20.25

Kerosene-type jet fuel

33342

19.20.26

Gas oils

33360

19.20.27

Medium petroleum oils; medium preparations n.e.c.

33350

19.20.28

Fuel oils n.e.c.

33370

19.20.29

Lubricating petroleum oils; heavy preparations n.e.c.

33380

19.20.3

Petroleum gases and other gaseous hydrocarbons, except natural gas

19.20.31

Propane and butane, liquefied

33410

19.20.32

Ethylene, propylene, butylene, butadiene and other petroleum gases or gaseous hydrocarbons, except natural gas

33420

19.20.4

Other petroleum products

19.20.41

Petroleum jelly; paraffin wax; petroleum and other waxes

33500 (*)

19.20.42

Petroleum coke; petroleum bitumen and other residues of petroleum oils

33500 (*)

19.20.9

Sub-contracted operations as part of manufacturing of refined petroleum products

19.20.99

Sub-contracted operations as part of manufacturing of refined petroleum products

88151 (*)

20

Chemicals and chemical products

20.1

Basic chemicals, fertilisers and nitrogen compounds, plastics and synthetic rubber in primary forms

20.11

Industrial gases

20.11.1

Industrial gases

20.11.11

Hydrogen, argon, rare gases, nitrogen and oxygen

34210 (*)

20.11.12

Carbon dioxide and other inorganic oxygen compounds of non-metals

34210 (*)

20.11.13

Liquid air and compressed air

34250 (*)

20.11.9

Sub-contracted operations as part of manufacturing of industrial gases

20.11.99

Sub-contracted operations as part of manufacturing of industrial gases

88160 (*)

20.12

Dyes and pigments

20.12.1

Oxides, peroxides and hydroxides

20.12.11

Zinc oxide and peroxide; titanium oxides

34220 (*)

20.12.12

Chromium, manganese, lead and copper oxides and hydroxides

34220 (*)

20.12.19

Other metal oxides, peroxides and hydroxides

34220 (*)

20.12.2

Tanning or dyeing extracts; tannins and their derivatives; colouring matter n.e.c.

20.12.21

Synthetic organic colouring matter and preparations based thereon; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores; colour lakes and preparations based thereon

34310

20.12.22

Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives; colouring matter of vegetable or animal origin

34320

20.12.23

Synthetic organic tanning substances; inorganic tanning substances; tanning preparations; enzymatic preparations for pre-tanning

34330

20.12.24

Colouring matter n.e.c.; inorganic products of a kind used as luminophores

34340

20.12.9

Sub-contracted operations as part of manufacturing of dyes and pigments

20.12.99

Sub-contracted operations as part of manufacturing of dyes and pigments

88160 (*)

20.13

Other inorganic basic chemicals

20.13.1

Enriched uranium and plutonium; depleted uranium and thorium; other radioactive elements

20.13.11

Enriched uranium and plutonium and their compounds

33620

88152 (*)

20.13.12

Depleted uranium and thorium and their compounds

33630

88152 (*)

20.13.13

Other radioactive elements and isotopes and compounds; alloys, dispersions, ceramic products and mixtures containing these elements, isotopes or compounds

33690

20.13.14

Fuel elements (cartridges), non-irradiated, for nuclear reactors

33710

20.13.2

Chemical elements n.e.c.; inorganic acids and compounds

20.13.21

Metalloids

34231 (*)

20.13.22

Halogen or sulphur compounds of non-metals

34231 (*)

20.13.23

Alkali or alkaline-earth metals; rare earth metals, scandium and yttrium; mercury

34231 (*)

20.13.24

Hydrogen chloride; oleum; diphosphorus pentaoxide; other inorganic acids; silicon and sulphur dioxide

34231 (*)

34232

20.13.25

Oxides, hydroxides and peroxides; hydrazine and hydroxylamine and their inorganic salts

34231 (*)

20.13.3

Metallic halogenates; hypochlorites, chlorates and perchlorates

20.13.31

Metallic halogenates

34240 (*)

20.13.32

Hypochlorites, chlorates and perchlorates

34240 (*)

20.13.4

Sulphides, sulphates; nitrates, phosphates and carbonates

20.13.41

Sulphides, sulphites and sulphates

34240 (*)

20.13.42

Phosphinates, phosphonates, phosphates, polyphosphates and nitrates (except of potassium)

34240 (*)

20.13.43

Carbonates

34240 (*)

20.13.5

Salts of other metals

20.13.51

Salts of oxometallic or peroxometallic acids; colloidal precious metals

34250 (*)

20.13.52

Inorganic compounds n.e.c., including distilled water; amalgams other than amalgams of precious metals

34250 (*)

20.13.6

Other basic inorganic chemicals

20.13.61

Isotopes n.e.c. and compounds thereof (including heavy water)

34260

20.13.62

Cyanides, cyanide oxides and complex cyanides; fulminates, cyanates and thiocyanates; silicates; borates; perborates; other salts of inorganic acids or peroxoacids

34270

20.13.63

Hydrogen peroxide

34280 (*)

20.13.64

Phosphides, carbides, hydrides, nitrides, azides, silicides and borides

34280 (*)

20.13.65

Compounds of rare earth metals, of yttrium or of scandium

34290

20.13.66

Sulphur, except sublimed sulphur, precipitated sulphur and colloidal sulphur

34520

20.13.67

Roasted iron pyrites

34530

20.13.68

Piezo-electric quartz; other synthetic or reconstructed precious or semi-precious stones, unworked

34560

20.13.9

Sub-contracted operations as part of manufacturing of other inorganic basic chemicals

20.13.99

Sub-contracted operations as part of manufacturing of other inorganic basic chemicals

88160 (*)

20.14

Other organic basic chemicals

20.14.1

Hydrocarbons and their derivatives

20.14.11

Acyclic hydrocarbons

34110 (*)

20.14.12

Cyclic hydrocarbons

34110 (*)

20.14.13

Chlorinated derivatives of acyclic hydrocarbons

34110 (*)

20.14.14

Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated

34110 (*)

20.14.19

Other derivatives of hydrocarbons

34110 (*)

20.14.2

Alcohols, phenols, phenol-alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives; industrial fatty alcohols

20.14.21

Industrial fatty alcohols

34139 (*)

20.14.22

Monohydric alcohols

34139 (*)

20.14.23

Diols, polyalcohols, cyclical alcohols and derivatives thereof

34139 (*)

34570 (*)

20.14.24

Phenols; phenol-alcohols and derivatives of phenols

34139 (*)

20.14.3

Industrial monocarboxylic fatty acids; carboxylic acids and their derivatives

20.14.31

Industrial monocarboxylic fatty acids; acid oils from refining

34120

20.14.32

Saturated acyclic monocarboxylic acids and their derivatives

34140 (*)

20.14.33

Unsaturated monocarboxylic, cyclanic, cyclenic or cycloterpenic acyclic polycarboxylic acids and their derivatives

34140 (*)

20.14.34

Aromatic polycarboxylic and carboxylic acids with additional oxygen functions; and their derivatives, except salicylic acid and its salts

34140 (*)

20.14.4

Organic compounds with nitrogen functions

20.14.41

Amine function compounds

34150 (*)

20.14.42

Oxygen-function amino-compounds, except lysine and glutamic acid

34150 (*)

20.14.43

Ureines; carboxymide-function compounds, nitrile function compounds; derivatives thereof

34150 (*)

20.14.44

Compounds with other nitrogen functions

34150 (*)

20.14.5

Organo-sulphur compounds and other organo-inorganic compounds; heterocyclic compounds n.e.c.

20.14.51

Organo-sulphur and other organo-inorganic compounds

34160 (*)

20.14.52

Heterocyclic compounds n.e.c.; nucleic acids and their salts

34160 (*)

20.14.53

Phosphoric esters and their salts or esters of other inorganic acids (excluding esters of hydrogen halides) and their salts; and their halogenated, sulphonated, nitrated or nitrosated derivatives

34180

20.14.6

Ethers, organic peroxides, epoxides, acetals and hemiacetals; other organic compounds

20.14.61

Aldehyde function compounds

34170 (*)

20.14.62

Ketone and quinone function compounds

34170 (*)

20.14.63

Ethers, organic peroxides, epoxides, acetals and hemiacetals and their derivatives

34170 (*)

20.14.64

Enzymes and other organic compounds n.e.c.

34170 (*)

20.14.7

Miscellaneous basic organic chemical products

20.14.71

Derivates of vegetable or resin products

34400

20.14.72

Wood charcoal

34510

20.14.73

Oils and other products of the distillation of high temperature coal tar, and similar products

34540 (*)

20.14.74

Undenatured ethyl alcohol of alcoholic strength by volume of ≥ 80 %

24110

20.14.75

Ethyl alcohol and other spirits, denatured, of any strength

34131

20.14.8

Residual lyes from the manufacture of wood pulp, excluding tall oil

20.14.80

Residual lyes from the manufacture of wood pulp, excluding tall oil

39230

20.14.9

Sub-contracted operations as part of manufacturing of other organic basic chemicals

20.14.99

Sub-contracted operations as part of manufacturing of other organic basic chemicals

88160 (*)

20.15

Fertilisers and nitrogen compounds

20.15.1

Nitric acid; sulphonitric acids; ammonia

20.15.10

Nitric acid; sulphonitric acids; ammonia

34233

34651

34652

20.15.2

Ammonium chloride; nitrites

20.15.20

Ammonium chloride; nitrites

34653

20.15.3

Nitrogenous fertilisers, mineral or chemical

20.15.31

Urea

34611

20.15.32

Ammonium sulphate

34612

20.15.33

Ammonium nitrate

34613

20.15.34

Double salts and mixtures of calcium nitrate and ammonium nitrate

34614

20.15.35

Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances

34615

20.15.39

Other nitrogenous fertilisers and mixtures

34619

20.15.4

Phosphatic fertilisers, mineral or chemical

20.15.41

Superphosphates

34621

20.15.49

Other phosphatic fertilisers

34629

20.15.5

Potassic fertilisers, mineral or chemical

20.15.51

Potassium chloride (muriate of potash)

34631

20.15.52

Potassium sulphate (sulphate of potash)

34632

20.15.59

Other potassic fertilisers

34639

20.15.6

Sodium nitrate

20.15.60

Sodium nitrate

34150 (*)

20.15.7

Fertilisers n.e.c.

20.15.71

Fertilisers containing three nutrients: nitrogen, phosphorus and potassium

34641

20.15.72

Diammonium hydrogenorthophosphate (diammonium phosphate)

34642

20.15.73

Monoammonium phosphate

34643

20.15.74

Fertilisers containing two nutrients: nitrogen and phosphorus

34644

20.15.75

Fertilisers containing two nutrients: phosphorus and potassium

34645

20.15.76

Potassium nitrates

34646

20.15.79

Mineral or chemical fertilisers containing at least two nutrients (nitrogen, phosphate, potash) n.e.c.

34649

34659

20.15.8

Animal or vegetable fertilisers n.e.c.

20.15.80

Animal or vegetable fertilisers n.e.c.

34654

20.15.9

Sub-contracted operations as part of manufacturing of fertilisers and nitrogen compounds

20.15.99

Sub-contracted operations as part of manufacturing of fertilisers and nitrogen compounds

88160 (*)

20.16

Plastics in primary forms

20.16.1

Polymers of ethylene, in primary forms

20.16.10

Polymers of ethylene, in primary forms

34710

20.16.2

Polymers of styrene, in primary forms

20.16.20

Polymers of styrene, in primary forms

34720

20.16.3

Polymers of vinyl chloride or of other halogenated olefins, in primary forms

20.16.30

Polymers of vinyl chloride or of other halogenated olefins, in primary forms

34730

20.16.4

Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms

20.16.40

Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms

34740

20.16.5

Other plastics in primary forms; ion exchangers

20.16.51

Polymers of propylene or of other olefins, in primary forms

34790 (*)

20.16.52

Polymers of vinyl acetate or of other vinyl esters and other vinyl polymers, in primary forms

34790 (*)

20.16.53

Acrylic polymers, in primary forms

34790 (*)

20.16.54

Polyamides, in primary forms

34790 (*)

20.16.55

Urea resins, thiourea resins and melamine resins, in primary forms

34790 (*)

20.16.56

Other amino-resins, phenolic resins and polyurethanes, in primary forms

34790 (*)

20.16.57

Silicones, in primary forms

34790 (*)

20.16.59

Other plastics, in primary forms, n.e.c.

34790 (*)

20.16.9

Sub-contracted operations as part of manufacturing of plastics in primary forms

20.16.99

Sub-contracted operations as part of manufacturing of plastics in primary forms

88170 (*)

20.17

Synthetic rubber in primary forms

20.17.1

Synthetic rubber in primary forms

20.17.10

Synthetic rubber in primary forms

34800

20.17.9

Sub-contracted operations as part of manufacturing of synthetic rubber in primary forms

20.17.99

Sub-contracted operations as part of manufacturing of synthetic rubber in primary forms

88170 (*)

20.2

Pesticides and other agrochemical products

20.20

Pesticides and other agrochemical products

20.20.1

Pesticides and other agrochemical products

20.20.11

Insecticides

34661

20.20.12

Herbicides

34663 (*)

20.20.13

Anti-sprouting products and plant growth regulators

34663 (*)

20.20.14

Disinfectants

34664

20.20.15

Fungicides

34662

20.20.19

Other pesticides and other agrochemical products

34666

34669

20.20.9

Sub-contracted operations as part of manufacturing of pesticides and other agro-chemical products

20.20.99

Sub-contracted operations as part of manufacturing of pesticides and other agro-chemical products

88160 (*)

20.3

Paints, varnishes and similar coatings, printing ink and mastics

20.30

Paints, varnishes and similar coatings, printing ink and mastics

20.30.1

Paints and varnishes based on polymers

20.30.11

Paints and varnishes based on acrylic or vinyl polymers, in an aqueous medium

35110 (*)

20.30.12

Paints and varnishes based on polyesters, acrylic or vinyl polymers, in a non-aqueous medium; solutions

35110 (*)

20.30.2

Other paints and varnishes and related products; artists' colour and printing ink

20.30.21

Prepared pigments, opacifiers and colours, vitrifiable enamels and glazes, engobes, liquid lustres and the like; glass frit

35110 (*)

20.30.22

Other paints and varnishes; prepared driers

35110 (*)

20.30.23

Artists', students' or signboard painters' colours, modifying tints, amusement colours and the like

35120

20.30.24

Printing ink

35130

20.30.9

Sub-contracted operations as part of manufacturing of paints, varnishes and similar coatings, printing ink and mastics

20.30.99

Sub-contracted operations as part of manufacturing of paints, varnishes and similar coatings, printing ink and mastics

88160 (*)

20.4

Soap and detergents, cleaning and polishing preparations, perfumes and toilet preparations

20.41

Soap and detergents, cleaning and polishing preparations

20.41.1

Glycerol

20.41.10

Glycerol

34570 (*)

20.41.2

Organic surface-active agents, except soap

20.41.20

Organic surface-active agents, except soap

35310

20.41.3

Soap, washing and cleaning preparations

20.41.31

Soap and organic surface-active products and preparations for use as soap; paper, wadding, felt and non-wovens, impregnated, coated or covered with soap or detergent

35321 (*)

20.41.32

Detergents and washing preparations

35322

20.41.4

Odoriferous preparations and waxes

20.41.41

Preparations for perfuming or deodorising rooms

35331

20.41.42

Artificial waxes and prepared waxes

35332

20.41.43

Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal

35333

20.41.44

Scouring pastes and powders and other scouring preparations

35334

20.41.9

Sub-contracted operations as part of manufacturing of soap and detergents, cleaning and polishing preparations

20.41.99

Sub-contracted operations as part of manufacturing of soap and detergents, cleaning and polishing preparations

88160 (*)

20.42

Perfumes and toilet preparations

20.42.1

Perfumes and toilet preparations

20.42.11

Perfumes and toilet waters

35323 (*)

20.42.12

Lip and eye make-up preparations

35323 (*)

20.42.13

Manicure or pedicure preparations

35323 (*)

20.42.14

Powders for cosmetic or toilet use

35323 (*)

20.42.15

Beauty, make-up or skin-care preparations (including sun tan preparations) n.e.c.

35323 (*)

20.42.16

Shampoos, hair lacquers, preparations for permanent waving or straightening

35323 (*)

20.42.17

Lotions and other preparations for use on the hair n.e.c.

35323 (*)

20.42.18

Preparations for oral or dental hygiene (including denture fixative pastes and powders), dental floss

35323 (*)

20.42.19

Shaving preparations; personal deodorants and antiperspirants; bath preparations; other perfumery, cosmetic or toilet preparations n.e.c.

35321 (*)

35323 (*)

20.42.9

Sub-contracted operations as part of manufacturing of perfumes and toilet preparations

20.42.99

Sub-contracted operations as part of manufacturing of perfumes and toilet preparations

88160 (*)

20.5

Other chemical products

20.51

Explosives

20.51.1

Prepared explosives; safety fuses; percussion or detonating gaps; igniters; electric detonators; fireworks

20.51.11

Propellant powders and prepared explosives

35450 (*)

20.51.12

Safety fuses; detonating fuses; caps; igniters; electric detonators

35450 (*)

20.51.13

Fireworks

35460 (*)

20.51.14

Signalling flares, rain rockets, fog signals and other pyrotechnic articles, excluding fireworks

35460 (*)

20.51.2

Matches

20.51.20

Matches

38998

20.51.9

Sub-contracted operations as part of manufacturing of explosives

20.51.99

Sub-contracted operations as part of manufacturing of explosives

88160 (*)

20.52

Glues

20.52.1

Glues

20.52.10

Glues

35420 (*)

20.52.9

Sub-contracted operations as part of manufacturing of glues

20.52.99

Sub-contracted operations as part of manufacturing of glues

88160 (*)

20.53

Essential oils

20.53.1

Essential oils

20.53.10

Essential oils

35410

20.53.9

Sub-contracted operations as part of manufacturing of essential oils

20.53.99

Sub-contracted operations as part of manufacturing of essential oils

88160 (*)

20.59

Other chemical products n.e.c.

20.59.1

Photographic plates and film, instant print film; chemical preparations and unmixed products for photographic uses

20.59.11

Photographic plates and film and instant print film, sensitised, unexposed; photographic paper

48341

20.59.12

Sensitising emulsions for photographic uses; chemical preparations for photographic uses n.e.c.

48342

20.59.2

Chemically modified animal or vegetable fats and oils; inedible mixtures of animal or vegetable fats or oils

20.59.20

Chemically modified animal or vegetable fats and oils; inedible mixtures of animal or vegetable fats or oils

34550

20.59.3

Writing or drawing ink and other inks

20.59.30

Writing or drawing ink and other inks

35140

20.59.4

Lubricating preparations; additives; anti-freezing preparations

20.59.41

Lubricating preparations

35430 (*)

20.59.42

Anti-knock preparations; additives for mineral oils and similar products

35430 (*)

20.59.43

Hydraulic brake fluids; anti-freezing preparations and prepared de-icing fluids

35430 (*)

20.59.5

Miscellaneous chemical products

20.59.51

Peptones, other protein substances and their derivatives, n.e.c.; hide powder

35420 (*)

20.59.52

Modelling pastes; dental wax and other preparations for use in dentistry with a basis of plaster; preparations and charges for fire-extinguishers; prepared culture media for development of micro-organisms; composite diagnostic or laboratory reagents n.e.c.

35440 (*)

20.59.53

Chemical elements in disk form and compounds doped for use in electronics

35470

20.59.54

Activated carbon

35490 (*)

20.59.55

Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs and similar products

35490 (*)

20.59.56

Pickling preparations; fluxes; prepared rubber accelerators; compound plasticisers and stabilisers for rubber or plastics; catalytic preparations n.e.c.; mixed alkylbenzenes and mixed alkylnaphthalenes n.e.c.

35490 (*)

20.59.57

Prepared binders for foundry moulds or cores; chemical products

35490 (*)

20.59.59

Miscellaneous other chemical products n.e.c.

35490 (*)

20.59.6

Gelatines and gelatine derivatives, including milk albumins

20.59.60

Gelatines and gelatine derivatives, including milk albumins

35420 (*)

20.59.9

Sub-contracted operations as part of manufacturing of other chemical products n.e.c.

20.59.99

Sub-contracted operations as part of manufacturing of other chemical products n.e.c.

88160 (*)

20.6

Man-made fibres

20.60

Man-made fibres

20.60.1

Synthetic fibres

20.60.11

Synthetic staple and tow, not carded or combed

35510

20.60.12

Polyamide and polyester high tenacity filament yarn

35520 (*)

20.60.13

Other synthetic filament yarn, single

35520 (*)

20.60.14

Synthetic monofilament; strip and the like, of synthetic textile materials

35530

20.60.2

Artificial fibres

20.60.21

Artificial staple and tow, not carded or combed

35540

20.60.22

Viscose high tenacity filament yarn

35550 (*)

20.60.23

Other artificial filament yarn, single

35550 (*)

20.60.24

Artificial monofilament; strip and the like of artificial textile materials

35560

20.60.9

Sub-contracted operations as part of manufacturing of man-made fibres

20.60.99

Sub-contracted operations as part of manufacturing of man-made fibres

88160 (*)

21

Basic pharmaceutical products and pharmaceutical preparations

21.1

Basic pharmaceutical products

21.10

Basic pharmaceutical products

21.10.1

Salicylic acid, O-acetylsalicylic acid, their salts and esters

21.10.10

Salicylic acid, O-acetylsalicylic acid, their salts and esters

35210

21.10.2

Lysine, glutamic acid and their salts; quaternary ammonium salts and hydroxides; phosphoaminolipids; amides and their derivatives and salts thereof

21.10.20

Lysine, glutamic acid and their salts; quarternary ammonium salts and hydroxides; phosphoaminolipids; amides and their derivatives and salts thereof

35220

21.10.3

Lactones n.e.c., heterocyclic compounds with nitrogen hetero-atom(s) only, containing an unfused pyrazole ring, a pyrimidine ring, a piperazine ring, an unfused triazine ring or a phenothiazine ring system not further fused; hydantoin and its derivatives; sulphonamides

21.10.31

Lactones n.e.c., heterocyclic compounds with nitrogen hetero-atom(s) only, containing an unfused pyrazole ring, a pyrimidine ring, a piperazine ring, an unfused triazine ring or a phenothiazine ring system not further fused; hydantoin and its derivatives

35230 (*)

21.10.32

Sulphonamides

35230 (*)

21.10.4

Sugars, chemically pure, n.e.c.; sugar ethers and esters and their salts n.e.c.

21.10.40

Sugars, chemically pure, n.e.c.; sugar ethers and esters and their salts, n.e.c.

35240

21.10.5

Provitamins, vitamins and hormones; glycosides and vegetable alkaloids and their derivatives; antibiotics

21.10.51

Provitamins, vitamins and their derivatives

35250 (*)

21.10.52

Hormones, derivatives thereof; other steroids, used primarily as hormones

35250 (*)

21.10.53

Glycosides, vegetable alkaloids, their salts, ethers, esters and other derivatives

35250 (*)

21.10.54

Antibiotics

35250 (*)

21.10.6

Glands and other organs; extracts thereof and other human or animal substances n.e.c.

21.10.60

Glands and other organs; extracts thereof and other human or animal substances n.e.c.

35270 (*)

21.10.9

Sub-contracted operations as part of manufacturing of basic pharmaceutical products

21.10.99

Sub-contracted operations as part of manufacturing of basic pharmaceutical products

88160 (*)

21.2

Pharmaceutical preparations

21.20

Pharmaceutical preparations

21.20.1

Medicaments

21.20.11

Medicaments, containing penicillins or other antibiotics

35260 (*)

21.20.12

Medicaments, containing hormones, but not antibiotics

35260 (*)

21.20.13

Medicaments, containing alkaloids or derivatives thereof, but not hormones or antibiotics

35260 (*)

21.20.2

Other pharmaceutical preparations

21.20.21

Antisera and vaccines

35270 (*)

21.20.22

Chemical contraceptive preparations based on hormones or spermicides

35270 (*)

35290 (*)

21.20.23

Diagnostic reagents and other pharmaceutical preparations

35270 (*)

35290 (*)

21.20.24

Adhesive dressings, catgut and similar materials; first-aid boxes

35270 (*)

35290 (*)

21.20.9

Sub-contracted operations as part of manufacturing of pharmaceutical preparations

21.20.99

Sub-contracted operations as part of manufacturing of pharmaceutical preparations

88152

88160 (*)

22

Rubber and plastics products

22.1

Rubber products

22.11

Rubber tyres and tubes; retreading and rebuilding of rubber tyres

22.11.1

New rubber tyres and tubes

22.11.11

New pneumatic tyres, of rubber, of a kind used on motor cars

36111

22.11.12

New pneumatic tyres, of rubber, of a kind used on motorcycles or bicycles

36112

22.11.13

New pneumatic tyres, of rubber, of a kind used on buses, lorries or aircraft

36113 (*)

22.11.14

Agrarian tyres; other new pneumatic tyres, of rubber

36113 (*)

22.11.15

Inner tubes, solid or cushion tyres, interchangeable tyre treads and tyre flaps, of rubber

36114

22.11.16

Camel-back strips for retreading rubber tyres

36115

22.11.2

Retreaded pneumatic tyres, of rubber

22.11.20

Retreaded pneumatic tyres, of rubber

36120

22.11.9

Sub-contracted operations as part of manufacturing of rubber tyres and tubes; retreading and rebuilding of rubber tyres

22.11.99

Sub-contracted operations as part of manufacturing of rubber tyres and tubes; retreading and rebuilding of rubber tyres

88170 (*)

22.19

Other rubber products

22.19.1

Reclaimed rubber in primary forms or in plates, sheets or strip

22.19.10

Reclaimed rubber in primary forms or in plates, sheets or strip

36210

22.19.2

Unvulcanised rubber and articles thereof; vulcanised rubber, other than hard rubber, in thread, cord, plates, sheets, strip, rods and profile shapes

22.19.20

Unvulcanised rubber and articles thereof; vulcanised rubber, other than hard rubber, in thread, cord, plates, sheets, strip, rods and profile shapes

36220

22.19.3

Tubes, pipes and hoses, of vulcanised rubber other than hard rubber

22.19.30

Tubes, pipes and hoses, of vulcanised rubber other than hard rubber

36230

22.19.4

Conveyor or transmission belts or belting, of vulcanised rubber

22.19.40

Conveyor or transmission belts or belting, of vulcanised rubber

36240

22.19.5

Rubberised textile fabrics, except tyre cord fabric

22.19.50

Rubberised textile fabrics, except tyre cord fabric

36250

22.19.6

Articles of apparel and clothing accessories, of vulcanised rubber other than hard rubber

22.19.60

Articles of apparel and clothing accessories, of vulcanised rubber other than hard rubber

36260

22.19.7

Articles of vulcanised rubber n.e.c.; hard rubber; articles of hard rubber

22.19.71

Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber

36270 (*)

22.19.72

Floor coverings and mats, of vulcanised rubber other than cellular

36270 (*)

22.19.73

Other articles of vulcanised rubber n.e.c.; hard rubber in all forms and articles thereof; floor coverings and mats, of vulcanised cellular rubber

29600 (*)

36270 (*)

22.19.9

Sub-contracted operations as part of manufacturing of other rubber products

22.19.99

Sub-contracted operations as part of manufacturing of other rubber products

88170 (*)

22.2

Plastics products

22.21

Plastic plates, sheets, tubes and profiles

22.21.1

Monofilament > 1 mm, rods, sticks and profile shapes, of plastics

22.21.10

Monofilament > 1 mm, rods, sticks and profile shapes, of plastics

36310

22.21.2

Tubes, pipes and hoses and fittings thereof, of plastics

22.21.21

Artificial guts, of hardened proteins or of cellulosic materials; tubes, pipes and hoses, rigid, of plastics

36320 (*)

22.21.29

Other tubes, pipes, hoses and fittings thereof, of plastics

36320 (*)

22.21.3

Plates, sheets, film, foil and strip, of plastics, not supported or similarly combined with other materials

22.21.30

Plates, sheets, film, foil and strip, of plastics, not supported or similarly combined with other materials

36330

22.21.4

Other plates, sheets, film, foil and strip, of plastics

22.21.41

Other plates, sheets, film, foil and strip, of plastics, cellular

36390 (*)

22.21.42

Other plates, sheets, film, foil and strip, of plastics, non-cellular

36390 (*)

22.21.9

Sub-contracted operations as part of manufacturing of plastic plates, sheets, tubes and profiles

22.21.99

Sub-contracted operations as part of manufacturing of plastic plates, sheets, tubes and profiles

88170 (*)

22.22

Plastic packing goods

22.22.1

Plastic packing goods

22.22.11

Sacks and bags (including cones), of polymers of ethylene

36410 (*)

22.22.12

Sacks and bags (including cones), of other plastics than polymers of ethylene

36410 (*)

22.22.13

Boxes, cases, crates and similar articles of plastics

36490 (*)

22.22.14

Carboys, bottles, flasks and similar articles of plastics

36490 (*)

22.22.19

Other plastic packing goods

36490 (*)

22.22.9

Sub-contracted operations as part of manufacturing of plastic packing goods

22.22.99

Sub-contracted operations as part of manufacturing of plastic packing goods

88170 (*)

22.23

Builders' ware of plastic

22.23.1

Builders' ware of plastic; linoleum and hard non-plastic surface floor coverings

22.23.11

Floor, wall or ceiling coverings of plastics, in rolls or in the form of tiles

36910

22.23.12

Baths, wash-basins, lavatory pans and covers, flushing cisterns and similar sanitary ware, of plastics

36930

22.23.13

Reservoirs, tanks, vats and similar containers, capacity > 300 l, of plastics

36950 (*)

22.23.14

Doors, windows and frames and thresholds for doors; shutters, blinds and similar articles and parts thereof, of plastics

36950 (*)

22.23.15

Linoleum and hard non-plastic surface floor coverings, i.e. resilient floor coverings, such as vinyl, linoleum etc.

38930

22.23.19

Builders' ware of plastics n.e.c.

36950 (*)

22.23.2

Prefabricated buildings of plastics

22.23.20

Prefabricated buildings of plastics

38703

22.23.9

Sub-contracted operations as part of manufacturing of builders' ware of plastics

22.23.99

Sub-contracted operations as part of manufacturing of builders' ware of plastics

88170 (*)

22.29

Other plastic products

22.29.1

Apparel and clothing accessories (including gloves), of plastics

22.29.10

Apparel and clothing accessories (including gloves), of plastics

28243

22.29.2

Other plastic products n.e.c.

22.29.21

Self-adhesive plates, sheets, film, foil, tapes, strip and other flat shapes of plastics, in rolls of width ≤ 20 cm

36920 (*)

22.29.22

Other self-adhesive plates, sheets, film, foil, tapes, strip and other flat shapes of plastics

36920 (*)

22.29.23

Tableware, kitchenware, other household articles and toilet articles, of plastics

36940

22.29.24

Parts n.e.c. for lamps and lighting fitting, illuminated name-plates and the like, of plastics

36960

22.29.25

Office or school supplies of plastics

36990 (*)

22.29.26

Fittings for furniture, coachwork or the like, of plastics; statuettes and other ornamental articles, of plastics

36990 (*)

22.29.29

Other articles of plastics

29600 (*)

36990 (*)

38922 (*)

38994 (*)

22.29.9

Manufacturing services of other plastic products; sub-contracted operations as part of manufacturing of other plastic products

22.29.91

Manufacturing services of other plastic products

88170 (*)

22.29.99

Sub-contracted operations as part of manufacturing of other plastic products

88170 (*)

23

Other non-metallic mineral products

23.1

Glass and glass products

23.11

Flat glass

23.11.1

Flat glass

23.11.11

Glass cast, rolled, drawn or blown, in sheets, but not otherwise worked

37112

23.11.12

Float glass and surface ground or polished glass, in sheets, but not otherwise worked

37113

23.11.9

Sub-contracted operations as part of manufacturing of flat glass

23.11.99

Sub-contracted operations as part of manufacturing of flat glass

88180 (*)

23.12

Shaped and processed flat glass

23.12.1

Shaped and processed flat glass

23.12.11

Glass in sheets, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or mounted

37114

23.12.12

Safety glass

37115

23.12.13

Glass mirrors; multiple walled insulating units of glass

37116

23.12.9

Sub-contracted operations as part of manufacturing of shaped and processed flat glass

23.12.99

Sub-contracted operations as part of manufacturing of shaped and processed flat glass

88180 (*)

23.13

Hollow glass

23.13.1

Hollow glass

23.13.11

Bottles, jars, phials and other containers, of glass, except ampoules; stoppers, lids and other closures, of glass

37191

23.13.12

Drinking glasses other than of glass-ceramics

37193 (*)

23.13.13

Glassware of a kind used for table or kitchen purposes, for toilet, office, indoor decorations and the like

37193 (*)

23.13.14

Glass inners for vacuum flasks or for other vacuum vessels

37199 (*)

23.13.9

Finishing services of hollow glass; sub-contracted operations as part of manufacturing of hollow glass

23.13.91

Finishing services of drinking glasses and other glassware of a kind used for table or kitchen purpose

88180 (*)

23.13.92

Finishing services of glass containers

88180 (*)

23.13.99

Sub-contracted operations as part of manufacturing of hollow glass

88180 (*)

23.14

Glass fibres

23.14.1

Glass fibres

23.14.11

Slivers, rovings, yarn and chopped strands, of glass fibre

37121

23.14.12

Voiles, webs, mats, mattresses, boards and other articles of glass fibres, except woven fabrics

37129

23.14.9

Sub-contracted operations as part of manufacturing of glass fibres

23.14.99

Sub-contracted operations as part of manufacturing of glass fibres

88180 (*)

23.19

Other processed glass, including technical glassware

23.19.1

Other glass, semi-finished

23.19.11

Glass in the mass, in balls (except microspheres), rods or tubes, unworked

37111 (*)

23.19.12

Paving blocks, bricks, tiles and other articles of pressed or moulded glass; leaded lights and the like; multicellular or foam glass in blocks, plates or similar forms

37117

23.19.2

Technical and other glass

23.19.21

Glass envelopes, open, and glass parts thereof, for electric lamps, cathode-ray tubes or the like

37192

23.19.22

Glasses for clocks, watches or spectacles, not optically worked; hollow spheres and their segments, for the manufacture of such glasses

37194

23.19.23

Laboratory, hygienic or pharmaceutical glassware; ampoules of glass

37195

23.19.24

Glass parts for lamps and lighting fittings, illuminated signs, name-plates and the like

37196

23.19.25

Electrical insulators of glass

37197

23.19.26

Articles of glass n.e.c.

37199 (*)

23.19.9

Finishing services of other glass, including technical glassware; sub-contracted operations as part of manufacturing of other processed glass, including technical glassware

23.19.91

Finishing services of other glass, including technical glassware

88180 (*)

23.19.99

Sub-contracted operations as part of manufacturing of other processed glass, including technical glassware

88180 (*)

23.2

Refractory products

23.20

Refractory products

23.20.1

Refractory products

23.20.11

Bricks, blocks, tiles and other ceramic goods of siliceous fossil meals or earth

37310

23.20.12

Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than of siliceous fossil meals or earths

37320

23.20.13

Refractory cements, mortars, concretes and similar compositions n.e.c.

37330

23.20.14

Unfired refractory products and other refractory ceramic goods

37340

23.20.9

Sub-contracted operations as part of manufacturing of refractory products

23.20.99

Sub-contracted operations as part of manufacturing of refractory products

88180 (*)

23.3

Clay building materials

23.31

Ceramic tiles and flags

23.31.1

Ceramic tiles and flags

23.31.10

Ceramic tiles and flags

37370

23.31.9

Sub-contracted operations as part of manufacturing of ceramic tiles and flags

23.31.99

Sub-contracted operations as part of manufacturing of ceramic tiles and flags

88180 (*)

23.32

Bricks, tiles and construction products, in baked clay

23.32.1

Bricks, tiles and construction products, in baked clay

23.32.11

Non-refractory ceramic building bricks, flooring blocks, support or filler tiles and the like

37350 (*)

23.32.12

Roofing tiles, chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods

37350 (*)

23.32.13

Ceramic pipes, conduits, guttering and pipe fittings

37360

23.32.9

Sub-contracted operations as part of manufacturing of bricks, tiles and construction products, in baked clay

23.32.99

Sub-contracted operations as part of manufacturing of bricks, tiles and construction products, in baked clay

88180 (*)

23.4

Other porcelain and ceramic products

23.41

Ceramic household and ornamental articles

23.41.1

Ceramic household and ornamental articles

23.41.11

Tableware, kitchenware, other household articles and toilet articles, of porcelain or china

37221 (*)

23.41.12

Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china

37221 (*)

23.41.13

Statuettes and other ornamental ceramic articles

37222

23.41.9

Sub-contracted operations as part of manufacturing of ceramic household and ornamental articles

23.41.99

Sub-contracted operations as part of manufacturing of ceramic household and ornamental articles

88180 (*)

23.42

Ceramic sanitary fixtures

23.42.1

Ceramic sanitary fixtures

23.42.10

Ceramic sanitary fixtures

37210

23.42.9

Sub-contracted operations as part of manufacturing of ceramic sanitary fixtures

23.42.99

Sub-contracted operations as part of manufacturing of ceramic sanitary fixtures

88180 (*)

23.43

Ceramic insulators and insulating fittings

23.43.1

Electrical insulators of ceramics; insulating fittings, for electrical machines, appliances or equipment, of ceramics

23.43.10

Electrical insulators of ceramics; insulating fittings, for electrical machines, appliances or equipment, of ceramics

37292

23.43.9

Sub-contracted operations as part of manufacturing of ceramic insulators and insulating fittings

23.43.99

Sub-contracted operations as part of manufacturing of ceramic insulators and insulating fittings

88180 (*)

23.44

Other technical ceramic products

23.44.1

Other technical ceramic products

23.44.11

Ceramic wares for laboratory, chemical or other technical uses, of porcelain or china

37291 (*)

23.44.12

Ceramic wares for laboratory, chemical or other technical uses, other than of porcelain or china

37291 (*)

46932

23.44.9

Sub-contracted operations as part of manufacturing of other technical ceramic products

23.44.99

Sub-contracted operations as part of manufacturing of other technical ceramic products

88180 (*)

23.49

Other ceramic products

23.49.1

Other ceramic products

23.49.11

Ceramic articles for use in agriculture and for the conveyance or packing of goods

37291 (*)

23.49.12

Other non-structural ceramic articles n.e.c.

37299

23.49.9

Sub-contracted operations as part of manufacturing of other ceramic products

23.49.99

Sub-contracted operations as part of manufacturing of other ceramic products

88180 (*)

23.5

Cement, lime and plaster

23.51

Cement

23.51.1

Cement

23.51.11

Cement clinkers

37430

23.51.12

Portland cement, aluminous cement, slag cement and similar hydraulic cements

37440

23.51.9

Sub-contracted operations as part of manufacturing of cement

23.51.99

Sub-contracted operations as part of manufacturing of cement

88180 (*)

23.52

Lime and plaster

23.52.1

Quicklime, slaked lime and hydraulic lime

23.52.10

Quicklime, slaked lime and hydraulic lime

37420

23.52.2

Plaster

23.52.20

Plaster

37410

23.52.3

Calcined or agglomerated dolomite

23.52.30

Calcined or agglomerated dolomite

37450

23.52.9

Sub-contracted operations as part of manufacturing of lime and plaster

23.52.99

Sub-contracted operations as part of manufacturing of lime and plaster

88180 (*)

23.6

Articles of concrete, cement and plaster

23.61

Concrete products for construction purposes

23.61.1

Concrete products for construction

23.61.11

Tiles, flagstones, bricks and similar articles, of cement, concrete or artificial stone

37540

23.61.12

Prefabricated structural components for building or civil engineering, of cement, concrete or artificial stone

37550

23.61.2

Prefabricated buildings of concrete

23.61.20

Prefabricated buildings of concrete

38704

23.61.9

Sub-contracted operations as part of manufacturing of concrete products for construction purposes

23.61.99

Sub-contracted operations as part of manufacturing of concrete products for construction purposes

88180 (*)

23.62

Plaster products for construction purposes

23.62.1

Plaster products for construction purposes

23.62.10

Plaster products for construction purposes

37530 (*)

23.62.9

Sub-contracted operations as part of manufacturing of plaster products for construction purposes

23.62.99

Sub-contracted operations as part of manufacturing of plaster products for construction purposes

88180 (*)

23.63

Ready-mixed concrete

23.63.1

Ready-mixed concrete

23.63.10

Ready-mixed concrete

37510 (*)

23.63.9

Sub-contracted operations as part of manufacturing of ready-mixed concrete

23.63.99

Sub-contracted operations as part of manufacturing of ready-mixed concrete

88180 (*)

23.64

Mortars

23.64.1

Mortars

23.64.10

Mortars

37510 (*)

23.64.9

Sub-contracted operations as part of manufacturing of mortars

23.64.99

Sub-contracted operations as part of manufacturing of mortars

88180 (*)

23.65

Fibre cement

23.65.1

Articles of fibre cement

23.65.11

Boards, blocks and similar articles of vegetable fibre, straw or wood waste, agglomerated with mineral binders

37520

23.65.12

Articles of asbestos-cement, cellulose fibre-cement or the like

37570

23.65.9

Sub-contracted operations as part of manufacturing of articles of fibre cement

23.65.99

Sub-contracted operations as part of manufacturing of articles of fibre cement

88180 (*)

23.69

Other articles of concrete, plaster and cement

23.69.1

Other articles of concrete, plaster and cement

23.69.11

Other articles of plaster or compositions based on plaster n.e.c.

37530 (*)

23.69.19

Articles of cement, concrete or artificial stone n.e.c.

37560

23.69.9

Sub-contracted operations as part of manufacturing of other articles of concrete, plaster and cement

23.69.99

Sub-contracted operations as part of manufacturing of other articles of concrete, plaster and cement

88180 (*)

23.7

Cut, shaped and finished stone

23.70

Cut, shaped and finished stone

23.70.1

Cut, shaped and finished stone

23.70.11

Marble, travertine, alabaster, worked, and articles thereof (except setts, curbstones, flagstones, tiles, cubes and similar articles); artificially coloured granules, chippings and powder of marble, travertine and alabaster

37610

23.70.12

Other worked ornamental or building stone and articles thereof; other artificially coloured granules and powder of natural stone; articles of agglomerated slate

37690

23.70.9

Sub-contracted operations as part of manufacturing of cut, shaped and finished stone

23.70.99

Sub-contracted operations as part of manufacturing of cut, shaped and finished stone

88180 (*)

23.9

Other non-metallic mineral products

23.91

Abrasive products

23.91.1

Abrasive products

23.91.11

Millstones, grindstones, grinding wheels and the like, without frameworks, for working stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics

37910 (*)

23.91.12

Abrasive powder or grain, on a base of textile fabric, paper or paperboard

37910 (*)

23.91.9

Sub-contracted operations as part of manufacturing of abrasive products

23.91.99

Sub-contracted operations as part of manufacturing of abrasive products

88180 (*)

23.99

Other non-metallic mineral products n.e.c.

23.99.1

Other non-metallic mineral products n.e.c.

23.99.11

Fabricated asbestos fibres; mixtures with a basis of asbestos and magnesium carbonate; articles of such mixtures, or of asbestos; friction material for brakes, clutches and the like, not mounted

37920

23.99.12

Articles of asphalt or of similar material

37930

23.99.13

Bituminous mixtures based on natural and artificial stone materials and bitumen, natural asphalt or related substances as a binder

37940

23.99.14

Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of semi-manufactures

37950

23.99.15

Artificial corundum

37960

23.99.19

Non-metallic mineral products n.e.c.

37990

23.99.9

Sub-contracted operations as part of manufacturing of other non-metallic mineral products n.e.c.

23.99.99

Sub-contracted operations as part of manufacturing of other non-metallic mineral products n.e.c.

88180 (*)

24

Basic metals

24.1

Basic iron and steel and ferro-alloys

24.10

Basic iron and steel and ferro-alloys

24.10.1

Primary materials of iron and steel

24.10.11

Pig iron and spiegeleisen in pigs, blocks or other primary forms

41111

24.10.12

Ferro-alloys

41112

41113

41114

41115

24.10.13

Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99,94 %, in lumps, pellets or similar forms

41116

24.10.14

Granules and powders, of pig iron and spiegeleisen, or steel

39350

41117

24.10.2

Crude steel

24.10.21

Non alloy steel in ingots or other primary forms and semi-finished products of non alloy steel

41121

24.10.22

Stainless steel in ingots or other primary forms and semi-finished products of stainless steel

41122 (*)

24.10.23

Other alloy steel in ingots or other primary forms and semi-finished products of other alloy steel

41122 (*)

24.10.3

Flat rolled products of steel, not further worked than hot rolled

24.10.31

Flat rolled products of non alloy steel, not further worked than hot rolled, of a width of ≥ 600 mm

41211

24.10.32

Flat rolled products of non alloy steel, not further worked than hot rolled, of a width of < 600 mm

41212

24.10.33

Flat rolled products of stainless steel, not further worked than hot rolled, of a width ≥ 600 mm

41213 (*)

24.10.34

Flat rolled products of stainless steel, not further worked than hot rolled, of a width of < 600 mm

41214 (*)

24.10.35

Flat rolled products of other alloy steel, not further worked than hot rolled, of a width of ≥ 600 mm

41213 (*)

41223 (*)

24.10.36

Flat rolled products of other alloy steel, not further worked than hot rolled, of a width of < 600 mm (except products of silicon-electrical steel)

41214 (*)

24.10.4

Flat rolled products of steel, not further worked than cold rolled, of a width of ≥ 600 mm

24.10.41

Flat rolled products of non alloy steel, not further worked than cold rolled, of a width of ≥ 600 mm

41221

24.10.42

Flat rolled products of stainless steel, not further worked than cold rolled, of a width of ≥ 600 mm

41223 (*)

24.10.43

Flat rolled products of other-alloy steel, not further worked than cold rolled, of a width of ≥ 600 mm

41223 (*)

24.10.5

Flat rolled products of steel, clad, plated or coated and flat rolled products of high speed steel and of silicon-electrical steel

24.10.51

Flat rolled products of non alloy steel, of a width of ≥ 600 mm, clad, plated or coated

41231 (*)

24.10.52

Flat rolled products of other alloy steel, of a width of ≥ 600 mm, clad, plated or coated

41232

24.10.53

Flat rolled products of silicon-electrical steel, of a width of ≥ 600 mm

41233 (*)

24.10.54

Flat rolled products of silicon-electrical steel, of a width of < 600 mm

41233 (*)

24.10.55

Flat rolled products of high speed steel, of a width of < 600 mm

41234

24.10.6

Hot processed bars and rods of steel

24.10.61

Bars and rods, hot rolled, in irregularly wound coils, of non alloy steel

41241

24.10.62

Other bars and rods of steel, not further worked than forged, hot rolled, hot-drawn or extruded, but including those twisted after rolling

41242

24.10.63

Bars and rods, hot rolled, in irregularly wound coils, of stainless steel

41243 (*)

24.10.64

Other bars and rods of stainless steel, not further worked than forged, hot rolled, hot-drawn or extruded, but including those twisted after rolling

41244 (*)

41273 (*)

24.10.65

Bars and rods, hot rolled, in irregularly wound coils, of other alloy steel

41243 (*)

24.10.66

Other bars and rods of other alloy steel, not further worked than forged, hot rolled, hot-drawn or extruded, but including those twisted after rolling

41244 (*)

41271 (*)

41272 (*)

41273 (*)

24.10.67

Hollow drill bars and rods

41275

24.10.7

Hot processed open sections of steel, sheet piling of steel and railway or tramway track construction material, of steel

24.10.71

Open sections, not further worked than hot rolled, hot-drawn or extruded, of non alloy steel

41251

24.10.72

Open sections, not further worked than hot rolled, hot-drawn or extruded, of stainless steel

41274 (*)

24.10.73

Open sections, not further worked than hot rolled, hot-drawn or extruded, of other alloy steel

41274 (*)

24.10.74

Sheet piling, of steel and welded open sections of steel

41252

24.10.75

Railway or tramway track construction material of steel

41253

24.10.9

Sub-contracted operations as part of manufacturing of basic iron and steel and of ferro-alloys

24.10.99

Sub-contracted operations as part of manufacturing of basic iron and steel and of ferro-alloys

88213 (*)

24.2

Tubes, pipes, hollow profiles and related fittings, of steel

24.20

Tubes, pipes, hollow profiles and related fittings, of steel

24.20.1

Tubes, pipes and hollow profiles, seamless, of steel

24.20.11

Line pipe of a kind used for oil or gas pipelines, seamless, of steel

41281

24.20.12

Casing, tubing and drill pipe, of a kind used in the drilling for oil or gas, seamless, of steel

41282

24.20.13

Other tubes and pipes, of circular cross section, of steel

41283

24.20.14

Tubes and pipes, of non-circular cross-section and hollow profiles, of steel

41284

24.20.2

Tubes and pipes, welded, of circular cross-section, of an external diameter of > 406,4 mm, of steel

24.20.21

Line pipe of a kind used for oil or gas pipelines, welded, of an external diameter of > 406,4 mm, of steel

41285 (*)

24.20.22

Casing and tubing of a kind used in drilling for oil or gas, welded, of an external diameter of > 406,4 mm, of steel

41286 (*)

24.20.23

Other tubes and pipes, of circular cross section, welded, of an external diameter of > 406,4 mm, of steel

41287 (*)

24.20.24

Other tubes and pipes, of circular cross section, such as open seam, riveted or similarly closed, of an external diameter of > 406.4 mm, of steel

41289 (*)

24.20.3

Tubes and pipes, of an external diameter of ≤ 406.4 mm, welded, of steel

24.20.31

Line pipe of a kind used for oil or gas pipelines, welded, of an external diameter of ≤ 406,4 mm, of steel

41285 (*)

24.20.32

Casing and tubing, of a kind used in drilling for oil or gas, welded, of an external diameter of ≤ 406,4 mm, of steel

41286 (*)

24.20.33

Other tubes and pipes, of circular cross section, welded, of an external diameter of ≤ 406,4 mm, of steel

41287 (*)

24.20.34

Tubes and pipes, of non-circular cross-section, welded, of an external diameter of ≤ 406,4 mm, of steel

41288

24.20.35

Other tubes and pipes, such as open seam, riveted or similarly closed, of an external diameter of ≤ 406,4 mm, of steel

41289 (*)

24.20.4

Tube or pipe fittings of steel, not cast

24.20.40

Tube or pipe fittings of steel, not cast

41293

24.20.9

Sub-contracted operations as part of manufacturing of tubes, pipes, hollow profiles and related fittings, of steel

24.20.99

Sub-contracted operations as part of manufacturing of tubes, pipes, hollow profiles and related fittings, of steel

88213 (*)

24.3

Other products of the first processing of steel

24.31

Cold drawn bars

24.31.1

Cold drawn bars and solid profiles of non alloy steel

24.31.10

Cold drawn bars and solid profiles of non alloy steel

41261

24.31.2

Cold drawn bars and solid profiles of alloy steel, other than stainless steel

24.31.20

Cold drawn bars and solid profiles of alloy steel, other than stainless steel

41264 (*)

41271 (*)

41272 (*)

41274 (*)

24.31.3

Cold drawn bars and solid profiles of stainless steel

24.31.30

Cold drawn bars and solid profiles of stainless steel

41244 (*)

41264 (*)

24.31.9

Sub-contracted operations as part of manufacturing of cold drawn bars

24.31.99

Sub-contracted operations as part of manufacturing of cold drawn bars

88213 (*)

24.32

Cold rolled narrow strip

24.32.1

Flat cold rolled steel products, uncoated, of a width of < 600 mm

24.32.10

Flat cold rolled steel products, uncoated, of a width of < 600 mm

41222

41224

24.32.2

Flat cold rolled steel products, clad, plated or coated, of a width of < 600 mm

24.32.20

Flat cold rolled steel products, clad, plated or coated, of a width of < 600 mm

41231 (*)

24.32.9

Sub-contracted operations as part of manufacturing of cold rolled narrow strip

24.32.99

Sub-contracted operations as part of manufacturing of cold rolled narrow strip

88213 (*)

24.33

Cold formed or folded products

24.33.1

Open sections cold formed or folded

24.33.11

Open sections cold formed or folded of non alloy steel

41262 (*)

24.33.12

Open sections cold formed or folded of stainless steel

41274 (*)

24.33.2

Ribbed sheets of non alloy steel

24.33.20

Ribbed sheets of non alloy steel

41262 (*)

24.33.3

Sandwich panels of coated steel sheet

24.33.30

Sandwich panels of coated steel sheet

42190 (*)

24.33.9

Sub-contracted operations as part of manufacturing of cold formed or folded products

24.33.99

Sub-contracted operations as part of manufacturing of cold formed or folded products

88213 (*)

24.34

Cold drawn wire

24.34.1

Cold drawn wire

24.34.11

Cold drawn wire of non alloy steel

41263

24.34.12

Cold drawn wire of stainless steel

41265 (*)

24.34.13

Cold drawn wire of other alloy steel

41265 (*)

24.34.9

Sub-contracted operations as part of manufacturing of cold drawn wire

24.34.99

Sub-contracted operations as part of manufacturing of cold drawn wire

88213 (*)

24.4

Basic precious and other non-ferrous metals

24.41

Precious metals

24.41.1

Silver, unwrought or in semi-manufactured forms, or in powder form

24.41.10

Silver, unwrought or in semi-manufactured forms, or in powder form

41310

24.41.2

Gold, unwrought or in semi-manufactured forms, or in powder form

24.41.20

Gold, unwrought or in semi-manufactured forms, or in powder form

41320

24.41.3

Platinum, unwrought or in semi-manufactured forms, or in powder form

24.41.30

Platinum, unwrought or in semi-manufactured forms, or in powder form

41330

24.41.4

Base metals or silver, clad with gold, not further worked than semi-manufactured

24.41.40

Base metals or silver, clad with gold, not further worked than semi-manufactured

41340

24.41.5

Base metals clad with silver and base metals, silver or gold clad with platinum, not further worked than semi-manufactured

24.41.50

Base metals clad with silver and base metals, silver or gold clad with platinum, not further worked than semi-manufactured

41350

24.41.9

Sub-contracted operations as part of manufacturing of precious metals

24.41.99

Sub-contracted operations as part of manufacturing of precious metals

88213 (*)

24.42

Aluminium

24.42.1

Aluminium, unwrought; aluminium oxide

24.42.11

Aluminium, unwrought

41431

24.42.12

Aluminium oxide, excluding artificial corundum

41432

24.42.2

Semi-finished products of aluminium or aluminium alloys

24.42.21

Aluminium powders and flakes

41531

24.42.22

Aluminium bars, rods and profiles

41532

24.42.23

Aluminium wire

41533

24.42.24

Aluminium plates, sheets and strip, of a thickness > 0,2 mm

41534

24.42.25

Aluminium foil, of a thickness ≤ 0,2 mm

41535

24.42.26

Aluminium tubes, pipes and tube or pipe fittings

41536

24.42.9

Sub-contracted operations as part of manufacturing of aluminium

24.42.99

Sub-contracted operations as part of manufacturing of aluminium

88213 (*)

24.43

Lead, zinc and tin

24.43.1

Lead, zinc and tin, unwrought

24.43.11

Lead, unwrought

41441

24.43.12

Zinc, unwrought

41442

24.43.13

Tin, unwrought

41443

24.43.2

Semi-finished products of lead, zinc and tin or their alloys

24.43.21

Lead plates, sheets, strip and foil; lead powders and flakes

41542

24.43.22

Zinc dust, powders and flakes

41544

24.43.23

Zinc bars, rods, profiles and wire; zinc plates, sheets, strip and foil

41545

24.43.24

Tin bars, rods, profiles and wire

41547

24.43.9

Sub-contracted operations as part of manufacturing of lead, zinc and tin

24.43.99

Sub-contracted operations as part of manufacturing of lead, zinc and tin

88213 (*)

24.44

Copper

24.44.1

Copper, unwrought; copper mattes; cement copper

24.44.11

Copper mattes; cement copper

41411

24.44.12

Copper, unrefined; copper anodes for electrolytic refining

41412

24.44.13

Refined copper and copper alloys, unwrought; master alloys of copper

41413

24.44.2

Semi-finished products of copper or copper alloys

24.44.21

Copper powders and flakes

41511

24.44.22

Copper bars, rods and profiles

41512

24.44.23

Copper wire

41513

24.44.24

Copper plates, sheets and strip, of a thickness > 0,15 mm

41514

24.44.25

Copper foil, of a thickness ≤ 0,15 mm

41515

24.44.26

Copper tubes, pipes and tube or pipe fittings

41516

24.44.9

Sub-contracted operations as part of manufacturing of copper

24.44.99

Sub-contracted operations as part of manufacturing of copper

88213 (*)

24.45

Other non-ferrous metal

24.45.1

Nickel, unwrought; intermediate products of nickel metallurgy

24.45.11

Nickel, unwrought

41422

24.45.12

Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy

41421

24.45.2

Semi-finished products of nickel or nickel alloys

24.45.21

Nickel powders and flakes

41521

24.45.22

Nickel bars, rods, profiles and wire

41522

24.45.23

Nickel plates, sheets, strip and foil

41523

24.45.24

Nickel tubes, pipes and tube or pipe fittings

41524

24.45.3

Other non-ferrous metals and articles thereof; cermets; ash and residues, containing metals or metallic compounds

24.45.30

Other non-ferrous metals and articles thereof: cermets; ash and residues, containing metals or metallic compounds

41601

41602

41603

41604

24.45.9

Sub-contracted operations as part of manufacturing of other non-ferrous metal

24.45.99

Sub-contracted operations as part of manufacturing of other non-ferrous metal

88213 (*)

24.46

Processed nuclear fuel

24.46.1

Natural uranium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing natural uranium or natural uranium compounds

24.46.10

Natural uranium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing natural uranium or natural uranium compounds

33610

24.46.9

Sub-contracted operations as part of manufacturing of processed nuclear fuel

24.46.99

Sub-contracted operations as part of manufacturing of processed nuclear fuel

88152 (*)

24.5

Casting services of metals

24.51

Casting services of iron

24.51.1

Casting services of cast iron

24.51.11

Casting services of malleable cast iron

89310 (*)

24.51.12

Casting services of spheroidal cast iron

89310 (*)

24.51.13

Casting services of grey cast iron

89310 (*)

24.51.2

Tubes, pipes and hollow profiles of cast iron

24.51.20

Tubes, pipes and hollow profiles of cast iron

41291 (*)

24.51.3

Tube or pipe fittings, of cast iron

24.51.30

Tube or pipe fittings, of cast iron

41292 (*)

24.51.9

Sub-contracted operations as part of manufacturing of casting of iron

24.51.99

Sub-contracted operations as part of manufacturing of casting of iron

89310 (*)

24.52

Casting services of steel

24.52.1

Casting services of steel

24.52.10

Casting services of steel

89310 (*)

24.52.2

Tubes and pipes of centrifugally cast-steel

24.52.20

Tubes and pipes of centrifugally cast-steel

41291 (*)

24.52.3

Tube or pipe fittings, of cast-steel

24.52.30

Tube or pipe fittings, of cast-steel

41292 (*)

24.53

Casting services of light metals

24.53.1

Casting services of light metals

24.53.10

Casting services of light metals

89310 (*)

24.54

Casting services of other non-ferrous metals

24.54.1

Casting services of other non-ferrous metals

24.54.10

Casting services of other non-ferrous metals

89310 (*)

25

Fabricated metal products, except machinery and equipment

25.1

Structural metal products

25.11

Metal structures and parts of structures

25.11.1

Prefabricated buildings of metal

25.11.10

Prefabricated buildings of metal

38702

25.11.2

Structural metal products and parts thereof

25.11.21

Bridges and bridge-sections of iron or steel

42110 (*)

25.11.22

Towers and lattice masts of iron or steel

42110 (*)

25.11.23

Other structures and parts of structures, plates, rods, angles, shapes and the like, of iron, steel or aluminium

42190 (*)

25.11.9

Sub-contracted operations as part of manufacturing of metal structures and parts of structures

25.11.99

Sub-contracted operations as part of manufacturing of metal structures and parts of structures

88219 (*)

25.12

Doors and windows of metal

25.12.1

Doors, windows and their frames and thresholds for doors, of metal

25.12.10

Doors, windows and their frames and thresholds for doors, of metal

42120

25.12.9

Sub-contracted operations as part of manufacturing of doors and windows of metal

25.12.99

Sub-contracted operations as part of manufacturing of doors and windows of metal

88219 (*)

25.2

Tanks, reservoirs and containers of metal

25.21

Central heating radiators and boilers

25.21.1

Central heating radiators and boilers

25.21.11

Central heating radiators, not electrically heated, of iron or steel

44823

25.21.12

Central heating boilers, for producing hot water or low pressure steam

44825

25.21.13

Parts for central heating boilers

44833

25.21.9

Sub-contracted operations as part of manufacturing of central heating radiators and boilers

25.21.99

Sub-contracted operations as part of manufacturing of central heating radiators and boilers

88219 (*)

25.29

Other tanks, reservoirs and containers of metal

25.29.1

Other tanks, reservoirs and containers of metal

25.29.11

Reservoirs, tanks, vats and similar containers (other than for compressed or liquefied gas), of iron, steel or aluminium, of a capacity > 300 litres, not fitted with mechanical or thermal equipment)

42210

25.29.12

Containers for compressed or liquefied gas, of metal

42220

25.29.9

Sub-contracted operations as part of manufacturing of tanks, reservoirs and containers of metal

25.29.99

Sub-contracted operations as part of manufacturing of tanks, reservoirs and containers of metal

88219 (*)

25.3

Steam generators, except central heating hot water boilers

25.30

Steam generators, except central heating hot water boilers

25.30.1

Steam generators and parts thereof

25.30.11

Steam or other vapour generating boilers; super-heated water boilers

42320

25.30.12

Auxiliary plant for use with boilers; condensers for steam or other vapour power units

42330

25.30.13

Parts of steam generators

42342

25.30.2

Nuclear reactors and parts thereof

25.30.21

Nuclear reactors, except isotope separators

42310

25.30.22

Parts of nuclear reactors, except isotope separators

42341

25.30.9

Sub-contracted operations as part of manufacturing of steam generators, except central heating boilers

25.30.99

Sub-contracted operations as part of manufacturing of steam generators, except central heating boilers

88219 (*)

25.4

Weapons and ammunition

25.40

Weapons and ammunition

25.40.1

Weapons and ammunition and parts thereof

25.40.11

Military weapons, other than revolvers, pistols and the like

44720

25.40.12

Revolvers, pistols, non-military firearms and similar devices

44730

25.40.13

Bombs, missiles and similar munitions of war; cartridges, other ammunition and projectiles and parts thereof

44740

25.40.14

Parts of military weapons and other arms

44760

25.40.9

Sub-contracted operations as part of manufacturing of weapons and ammunition

25.40.99

Sub-contracted operations as part of manufacturing of weapons and ammunition

88214

25.5

Forging, pressing, stamping and roll-forming services of metal; powder metallurgy

25.50

Forging, pressing, stamping and roll-forming services of metal; powder metallurgy

25.50.1

Forging, pressing, stamping and roll forming services of metal

25.50.11

Forging services of metal

89320 (*)

25.50.12

Stamping services of metal

89320 (*)

25.50.13

Other forming services of metal

89320 (*)

25.50.2

Powder metallurgy

25.50.20

Powder metallurgy

89320 (*)

25.6

Treatment and coating services of metals; machining

25.61

Treatment and coating services of metals

25.61.1

Coating services of metal

25.61.11

Metallic coating services of metal

88211 (*)

25.61.12

Non-metallic coating services of metal

88211 (*)

25.61.2

Other treatment services of metal

25.61.21

Heat treatment services of metal, other than metallic coating

88211 (*)

25.61.22

Other surface treatment services of metal

88211 (*)

25.62

Machining services

25.62.1

Turning services of metal parts

25.62.10

Turning services of metal parts

88212

25.62.2

Other machining services

25.62.20

Other machining services

88213 (*)

25.7

Cutlery, tools and general hardware

25.71

Cutlery

25.71.1

Cutlery

25.71.11

Knives (except for machines) and scissors and blades thereof

42913

25.71.12

Razors and razor blades, including razor blade blanks in strips

42914

25.71.13

Other articles of cutlery; manicure or pedicure sets and instruments

42915

25.71.14

Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware

42916

25.71.15

Swords, cutlasses, bayonets, lances and similar arms and parts thereof

44750

25.71.9

Sub-contracted operations as part of manufacturing of cutlery

25.71.99

Sub-contracted operations as part of manufacturing of cutlery

88219 (*)

25.72

Locks and hinges

25.72.1

Locks and hinges

25.72.11

Padlocks, locks used for motor vehicles and for furniture, of base metal

42992 (*)

25.72.12

Other locks, of base metal

42992 (*)

25.72.13

Clasps and frames with clasps, incorporating locks; parts

42992 (*)

25.72.14

Hinges, mountings, fittings and similar articles, suitable for motor vehicles, doors, windows, furniture and the like, of base metal

42992 (*)

25.72.9

Sub-contracted operations as part of manufacturing of locks and hinges

25.72.99

Sub-contracted operations as part of manufacturing of locks and hinges

88219 (*)

25.73

Tools

25.73.1

Hand tools of a kind used in agriculture, horticulture or forestry

25.73.10

Hand tools of a kind used in agriculture, horticulture or forestry

42921 (*)

25.73.2

Hand saws; blades for saws of all kinds

25.73.20

Hand saws; blades for saws of all kinds

42921 (*)

25.73.3

Other hand tools

25.73.30

Other hand tools

42921 (*)

25.73.4

Interchangeable tools for hand tools, whether or not power-operated, or for machine tools

25.73.40

Interchangeable tools for hand tools, whether or not power-operated, or for machine tools

42922 (*)

25.73.5

Moulds; moulding boxes for metal foundry; mould bases; moulding patterns

25.73.50

Moulds; moulding boxes for metal foundry; mould bases; moulding patterns

44916

25.73.6

Other tools

25.73.60

Other tools

42922 (*)

25.73.9

Sub-contracted operations as part of manufacturing of tools

25.73.99

Sub-contracted operations as part of manufacturing of tools

88219 (*)

25.9

Other fabricated metal products

25.91

Steel drums and similar containers

25.91.1

Steel drums and similar containers

25.91.11

Tanks, casks, drums, cans, boxes and similar containers, for any material (excluding gas), of iron or steel, of a capacity ≥ 50 l but ≤ 300 l, not fitted with mechanical or thermal equipment

42931 (*)

25.91.12

Tanks, casks, drums, cans (except those to be closed by soldering or crimping), boxes and similar containers, for any material (excluding gas), of iron or steel, of a capacity < 50 l, not fitted with mechanical or thermal equipment

42931 (*)

25.91.9

Sub-contracted operations as part of manufacturing of steel drums and similar containers

25.91.99

Sub-contracted operations as part of manufacturing of steel drums and similar containers

89200

25.92

Light metal packaging

25.92.1

Light metal packaging

25.92.11

Cans, of iron or steel, to be closed by soldering or crimping, of a capacity < 50 l

42931 (*)

25.92.12

Aluminium casks, drums, cans, boxes and similar containers, for any material (excluding gas), of a capacity ≤ 300 l

42931 (*)

25.92.13

Crown corks and stoppers, caps and lids, of base metal

42932

25.92.9

Sub-contracted operations as part of manufacturing of light metal packaging

25.92.99

Sub-contracted operations as part of manufacturing of light metal packaging

88219 (*)

25.93

Wire products, chain and springs

25.93.1

Wire products, chain and springs

25.93.11

Stranded wire, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated

42941

25.93.12

Barbed wire, of iron or steel; stranded wire, cables, plaited bands and the like, of copper or aluminium, not electrically insulated

42942

42946

25.93.13

Cloth, grills, netting and fencing, of iron, steel or copper wire; expanded metal, of iron, steel or copper

42943

25.93.14

Nails, tacks, drawing pins, staples and similar articles

42944 (*)

25.93.15

Wire, rods, tubes, plates, electrodes, coated or cored with flux material

42950

25.93.16

Springs and leaves for springs, of iron or steel; copper springs

42945

25.93.17

Chain (except articulated link chain) and parts thereof

42991

25.93.18

Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles for use in the hand, of iron or steel; safety pins and other pins of iron or steel n.e.c.

42997 (*)

25.93.9

Sub-contracted operations as part of manufacturing of wire products, chain and springs

25.93.99

Sub-contracted operations as part of manufacturing of wire products, chain and springs

88219 (*)

25.94

Fasteners and screw machine products

25.94.1

Fasteners and screw machine products

25.94.11

Threaded fasteners, of iron or steel, n.e.c.

42944 (*)

25.94.12

Non-threaded fasteners, of iron or steel, n.e.c.

42944 (*)

25.94.13

Non-threaded and threaded fasteners, of copper

42944 (*)

25.94.9

Sub-contracted operations as part of manufacturing of fasteners and screw machine products

25.94.99

Sub-contracted operations as part of manufacturing of fasteners and screw machine products

88219 (*)

25.99

Other fabricated metal products n.e.c.

25.99.1

Metal articles for bathroom and kitchen

25.99.11

Sinks, wash-basins, baths and other sanitary ware, and parts thereof, of iron, steel, copper or aluminium

42911

25.99.12

Table, kitchen or household articles and parts thereof, of iron, steel, copper or aluminium

42912

25.99.2

Other articles of base metal

25.99.21

Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal

42993

25.99.22

Paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture

42994

25.99.23

Fittings for loose-leaf binders or files, letter clips and similar office articles, and staples in strips, of base metal

42995

25.99.24

Statuettes and other ornaments and photograph, picture or similar frames and mirrors, of base metal

42996

25.99.25

Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing, footwear, awnings, handbags, travel goods or other made-up articles; tubular or bifurcated rivets, of base metal; beads and spangles of base metal

42997 (*)

25.99.26

Ships' or boats' propellers and blades thereof

42998

25.99.29

Other articles of base metal n.e.c.

42999

46931

25.99.9

Sub-contracted operations as part of manufacturing of other fabricated metal products n.e.c.

25.99.99

Sub-contracted operations as part of manufacturing of other fabricated metal products n.e.c.

88219 (*)

26

Computer, electronic and optical products

26.1

Electronic components and boards

26.11

Electronic components

26.11.1

Thermionic, cold cathode or photo-cathode valves and tubes, including cathode ray tubes

26.11.11

Cathode-ray television picture tubes; television camera tubes; other cathode-ray tubes

47140 (*)

26.11.12

Magnetrons, klystrons, microwave tubes and other valve tubes

47140 (*)

26.11.2

Diodes and transistors

26.11.21

Diodes; transistors; thyristors, diacs and triacs

47150 (*)

26.11.22

Semiconductor devices; light-emitting diodes; mounted piezo-electric crystals; parts thereof

47150 (*)

26.11.3

Electronic integrated circuits

26.11.30

Electronic integrated circuits

47160

26.11.4

Parts of electronic valves and tubes and of other electronic components n.e.c.

26.11.40

Parts of electronic valves and tubes and of other electronic components n.e.c.

47173

26.11.9

Services connected with manufacturing of electronic integrated circuits; sub-contracted operations as part of manufacturing of electronic components

26.11.91

Services connected with manufacturing of electronic integrated circuits

88233 (*)

26.11.99

Sub-contracted operations as part of manufacturing of electronic components

88233 (*)

26.12

Loaded electronic boards

26.12.1

Loaded printed circuits

26.12.10

Loaded printed circuits

47130

26.12.2

Sound, video, network and similar cards for automatic data processing machines

26.12.20

Sound, video, network and similar cards for automatic data processing machines

45281

45282

26.12.3

Smart cards

26.12.30

Smart cards

47920

26.12.9

Services connected with printing of circuits; sub-contracted operations as part of manufacturing of loaded electronic boards

26.12.91

Services connected with printing of circuits

88233 (*)

26.12.99

Sub-contracted operations as part of manufacturing of loaded electronic boards

88233 (*)

26.2

Computers and peripheral equipment

26.20

Computers and peripheral equipment

26.20.1

Computing machinery and parts and accessories thereof

26.20.11

Portable automatic data processing machines weighing ≤ 10 kg, such as laptop and notebook computers; personal digital assistants and similar computers

45221

45222

26.20.12

Point-of-sale terminals, ATMs and similar machines capable of being connected to a data processing machine or network

45142

26.20.13

Digital automatic data processing machines, comprising in the same housing at least a central processing unit and an input and an output unit, whether or not combined

45230

26.20.14

Digital automatic data processing machines presented in the form of systems

45240

26.20.15

Other digital automatic data processing machines, whether or not containing in the same housing one or two of the following types of units: storage units, input units, output units

45250

26.20.16

Input or output units, whether or not containing storage units in the same housing

45261

45262

45263

45264

45265

45269

26.20.17

Monitors and projectors, principally used in an automatic data processing system

47315

26.20.18

Units performing two or more of the following functions: printing, scanning, copying, faxing

45266

26.20.2

Storage units and other storage devices

26.20.21

Storage units

45271

45272

26.20.22

Solid-state non-volatile storage devices

47550

26.20.3

Other units of automatic data processing machines

26.20.30

Other units of automatic data processing machines

45289

26.20.4

Parts and accessories of computing machines

26.20.40

Parts and accessories of computing machines

45290

26.20.9

Computers and peripheral equipment manufacturing services; sub-contracted operations as part of manufacturing of computers and peripheral equipment

26.20.91

Computers and peripheral equipment manufacturing services

88231 (*)

26.20.99

Sub-contracted operations as part of manufacturing of computers and peripheral equipment

88231 (*)

26.3

Communication equipment

26.30

Communication equipment

26.30.1

Radio or television transmission apparatus; television cameras

26.30.11

Transmission apparatus incorporating reception apparatus

47211

26.30.12

Transmission apparatus not incorporating reception apparatus

47212

26.30.13

Television cameras

47213

26.30.2

Electrical apparatus for line telephony or line telegraphy; videophones

26.30.21

Line telephone sets with cordless handsets

47221

26.30.22

Telephones for cellular networks or for other wireless networks

47222

26.30.23

Other telephone sets and apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network)

47223 (*)

26.30.3

Parts of electrical telephonic or telegraphic apparatus

26.30.30

Parts of electrical telephonic or telegraphic apparatus

47401

26.30.4

Aerials and aerial reflectors of all kind and parts thereof; parts of radio and television transmission apparatus and television cameras

26.30.40

Aerials and aerial reflectors of all kind and parts thereof; parts of radio and television transmission apparatus and television cameras

47403 (*)

26.30.5

Burglar or fire alarms and similar apparatus

26.30.50

Burglar or fire alarms and similar apparatus

46921

26.30.6

Parts of burglar or fire alarms and similar apparatus

26.30.60

Parts of burglar or fire alarms and similar apparatus

46960 (*)

26.30.9

Sub-contracted operations as part of manufacturing of communication equipment

26.30.99

Sub-contracted operations as part of manufacturing of communication equipment

88234 (*)

26.4

Consumer electronics

26.40

Consumer electronics

26.40.1

Radio broadcast receivers

26.40.11

Radio broadcast receivers (except for cars), capable of operating without an external source of power

47311

26.40.12

Radio broadcast receivers not capable of operating without an external source of power

47312

26.40.2

Television receivers, whether or not combined with radio-broadcast receivers or sound or video recording or reproduction apparatus

26.40.20

Television receivers, whether or not combined with radio-broadcast receivers or sound or video recording or reproduction apparatus

47313

26.40.3

Apparatus for sound and video recording and reproducing

26.40.31

Turntables, record-players, cassette-players and other sound-reproducing apparatus

47321 (*)

26.40.32

Magnetic tape recorders and other sound recording apparatus

47321 (*)

26.40.33

Video camera recorders and other video recording or reproducing apparatus

47214

47323

26.40.34

Monitors and projectors, not incorporating television reception apparatus and not principally used in an automatic data processing system

47314

26.40.4

Microphones, loudspeakers, reception apparatus for radio-telephony or telegraphy

26.40.41

Microphones and stands thereof

47331 (*)

26.40.42

Loudspeakers; headphones, earphones and combined microphone/speaker sets

47331 (*)

26.40.43

Audio-frequency electric amplifiers; electric sound amplifier sets

47331 (*)

26.40.44

Reception apparatus for radio-telephony or radio-telegraphy n.e.c.

47223 (*)

26.40.5

Parts of sound and video equipment

26.40.51

Parts and accessories of sound and video equipment

47402

26.40.52

Parts of radio receivers and transmitters

47403 (*)

26.40.6

Video game consoles (used with a television receiver or having a self-contained screen) and other games of skill or chance with an electronic display

26.40.60

Video game consoles (used with a television receiver or having a self-contained screen) and other games of skill or chance with an electronic display

38580

26.40.9

Sub-contracted operations as part of manufacturing of consumer electronics

26.40.99

Sub-contracted operations as part of manufacturing of consumer electronics

88234 (*)

26.5

Measuring, testing and navigating equipment; watches and clocks

26.51

Measuring, testing and navigating equipment

26.51.1

Navigational, meteorological, geophysical and similar instruments and appliances

26.51.11

Direction-finding compasses; other navigational instruments and appliances

48211

26.51.12

Rangefinders, theodolites and tachymetres (tachometers); other surveying, hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances

48212 (*)

48219

26.51.2

Radar apparatus and radio navigational aid apparatus

26.51.20

Radar apparatus and radio navigational aid apparatus

48220

26.51.3

Precision balances; instruments for drawing, calculating, measuring length and the like

26.51.31

Balances of a sensitivity of 5 cg or better

48231

26.51.32

Drafting tables and machines and other drawing, marking-out or mathematical calculating instruments

48232

26.51.33

Instruments for measuring length, for use in the hand (including micrometers and callipers) n.e.c.

48233 (*)

26.51.4

Instruments for measuring electrical quantities or ionising radiations

26.51.41

Instruments and apparatus for measuring or detecting ionising radiations

48241

26.51.42

Cathode-ray oscilloscopes and cathode-ray oscillographs

48242

26.51.43

Instruments for measuring electrical quantities without a recording device

48243

26.51.44

Instruments and apparatus for telecommunications

48244

26.51.45

Instruments and apparatus for measuring or checking electrical quantities n.e.c.

48249

26.51.5

Instrument for checking other physical characteristics

26.51.51

Hydrometers, thermometers, pyrometers, barometers, hygrometers and psychrometers

48251

26.51.52

Instruments for measuring or checking the flow, level, pressure or other variables of liquids and gases

48252

26.51.53

Instruments and apparatus for physical or chemical analysis n.e.c.

48253

26.51.6

Other measuring, checking and testing instruments and appliances

26.51.61

Microscopes (except optical microscopes) and diffraction apparatus

48261

26.51.62

Machines and appliances for testing the mechanical properties of materials

48262

26.51.63

Gas, liquid or electricity supply or production meters

48263

26.51.64

Revolution and production counters, taximeters; speed indicators and tachometers; stroboscopes

48264

26.51.65

Automatic regulating or controlling instruments and apparatus, hydraulic or pneumatic

48266

26.51.66

Measuring or checking instruments, appliances and machines n.e.c.

48269 (*)

26.51.7

Thermostats, manostats and other automatic regulating or controlling instruments and apparatus

26.51.70

Thermostats, manostats and other automatic regulating or controlling instruments and apparatus

48269 (*)

26.51.8

Parts and accessories for measuring, testing and navigating equipment

26.51.81

Parts of radar apparatus and radio navigational aid apparatus

47403 (*)

26.51.82

Parts and accessories for the goods of 26.51.12, 26.51.32, 26.51.33, 26.51.4 and 26.51.5; microtomes; parts n.e.c.

48281

26.51.83

Parts and accessories of microscopes (other than optical) and of diffraction apparatus

48282

26.51.84

Parts and accessories for the goods of 26.51.63 and 26.51.64

48283

26.51.85

Parts and accessories of instruments and apparatus of 26.51.65, 26.51.66 and 26.51.70

48284

26.51.86

Parts and accessories of instruments and apparatus of 26.51.11 and 26.51.62

48285

26.51.9

Sub-contracted operations as part of manufacturing of measuring, testing and navigating equipment

26.51.99

Sub-contracted operations as part of manufacturing of measuring, testing and navigating equipment

88235 (*)

26.52

Watches and clocks

26.52.1

Watches and clocks, except movements and parts

26.52.11

Wrist watches, pocket watches, with case of precious metal or of metal clad with precious metal

48410 (*)

26.52.12

Other wrist watches, pocket watches and other watches, including stop watches

48410 (*)

26.52.13

Instrument panel clocks and clocks of a similar type for vehicles

48420 (*)

26.52.14

Clocks with watch movements; alarm clocks and wall clocks; other clocks

48420 (*)

26.52.2

Watch and clock movements and parts

26.52.21

Watch movements, complete and assembled

48440 (*)

26.52.22

Clock movements, complete and assembled

48440 (*)

26.52.23

Complete watch movements, unassembled or partly assembled; incomplete watch movements, assembled

48440 (*)

26.52.24

Rough watch movements

48440 (*)

26.52.25

Complete, incomplete and rough clock movements, unassembled

48440 (*)

26.52.26

Watch and clock cases and parts thereof

48490 (*)

26.52.27

Other clock and watch parts

48490 (*)

26.52.28

Time registers, time recorders, parking meters; time switches with clock or watch movement

48430

26.52.9

Sub-contracted operations as part of manufacturing of watches and clocks

26.52.99

Sub-contracted operations as part of manufacturing of watches and clocks

88235 (*)

26.6

Irradiation, electromedical and electrotherapeutic equipment

26.60

Irradiation, electromedical and electrotherapeutic equipment

26.60.1

Irradiation, electromedical and electrotherapeutic equipment

26.60.11

Apparatus based on the use of X-rays or of alpha, beta or gamma radiations

48110

26.60.12

Electro-diagnostic apparatus used in medical science

48121

26.60.13

Ultra-violet or infra-red ray apparatus, used in medical, surgical, dental or veterinary sciences

48122

26.60.14

Pacemakers; hearing aids

48170 (*)

26.60.9

Medical instrument manufacturing services; sub-contracted operations as part of manufacturing of irradiation, electromedical and electrotherapeutic equipment

26.60.91

Medical instrument manufacturing services

88235 (*)

26.60.99

Sub-contracted operations as part of manufacturing of irradiation, electromedical and electrotherapeutic equipment

88235 (*)

26.7

Optical instruments and photographic equipment

26.70

Optical instruments and photographic equipment

26.70.1

Photographic equipment and parts thereof

26.70.11

Objective lenses for cameras, projectors or photographic enlargers or reducers

48321

26.70.12

Cameras for preparing printing plates or cylinders; cameras for recording documents on microfilm, microfiche and the like

48322 (*)

26.70.13

Digital cameras

47215

26.70.14

Instant print cameras and other cameras

48322 (*)

26.70.15

Cinematographic cameras

48322 (*)

26.70.16

Cinematographic projectors; slide projectors; other image projectors

48323

26.70.17

Flashlights; photographic enlargers; apparatus for photographic laboratories; negatoscopes, projection screens

48324 (*)

26.70.18

Microfilm, microfiche or other microform readers

48330

26.70.19

Parts and accessories of photographic equipment

48353

26.70.2

Other optical instruments and parts thereof

26.70.21

Sheets and plates of polarising material; lenses, prisms, mirrors and other optical elements (except of glass not optically worked), whether or not mounted, other than for cameras, projectors or photographic enlargers or reducers

48311 (*)

26.70.22

Binoculars, monoculars and other optical telescopes; other astronomical instruments; optical microscopes

48314

26.70.23

Liquid crystal devices; lasers, except laser diodes; other optical appliances and instruments n.e.c.

48315

26.70.24

Parts and accessories of binoculars, monoculars and other optical telescopes, of other astronomical instruments, and of optical microscopes

48351

26.70.25

Parts and accessories of liquid crystal devices, lasers (except laser diodes), other optical appliances and instruments n.e.c.

48354

26.70.9

Sub-contracted operations as part of manufacturing of optical instruments and photographic equipment

26.70.99

Sub-contracted operations as part of manufacturing of optical instruments and photographic equipment

88235 (*)

26.8

Magnetic and optical media

26.80

Magnetic and optical media

26.80.1

Magnetic and optical media

26.80.11

Magnetic media, not recorded, except cards with a magnetic stripe

47530

26.80.12

Optical media, not recorded

47540

26.80.13

Other recording media, including matrices and masters for the production of disks

47590

26.80.14

Cards with a magnetic strip

47910

26.80.9

Sub-contracted operations as part of manufacturing of magnetic and optical media

26.80.99

Sub-contracted operations as part of manufacturing of magnetic and optical media

0 (*)

27

Electrical equipment

27.1

Electric motors, generators, transformers and electricity distribution and control apparatus

27.11

Electric motors, generators and transformers

27.11.1

Motors of an output ≤ 37,5 W; other DC motors; DC generators

27.11.10

Motors of an output ≤ 37,5 W; other DC motors; DC generators

46111

27.11.2

Universal AC/DC motors of an output > 37,5 W; other AC motors; AC generators (alternators)

27.11.21

Universal AC/DC motors of an output > 37,5 W

46112 (*)

27.11.22

AC motors, single-phase

46112 (*)

27.11.23

AC motors, multi-phase, of an output ≤ 750 W

46112 (*)

27.11.24

AC motors, multi-phase, of an output > 750 W but ≤ 75 kW

46112 (*)

27.11.25

AC motors, multi-phase, of an output > 75 kW

46112 (*)

27.11.26

AC generators (alternators)

46112 (*)

27.11.3

Electric generating sets and rotary converters

27.11.31

Generating sets with compression-ignition internal combustion piston engines

46113 (*)

27.11.32

Generating sets with spark-ignition engines; other generating sets; electric rotary converters

46113 (*)

27.11.4

Electrical transformers

27.11.41

Liquid dielectric transformers

46121 (*)

27.11.42

Other transformers, having a power handling capacity ≤ 16 kVA

46121 (*)

27.11.43

Other transformers, having a power handling capacity > 16 kVA

46121 (*)

27.11.5

Ballasts for discharge lamps or tubes; static converters; other inductors

27.11.50

Ballasts for discharge lamps or tubes; static converters; other inductors

46122

27.11.6

Parts of electrical motors, generators and transformers

27.11.61

Parts suitable for electrical motors and generators

46131

27.11.62

Parts of transformers, inductors and static converters

46132

27.11.9

Sub-contracted operations as part of manufacturing of electric motors, generators and transformers

27.11.99

Sub-contracted operations as part of manufacturing of electric motors, generators and transformers

88239 (*)

27.12

Electricity distribution and control apparatus

27.12.1

Electrical apparatus for switching or protecting electrical circuits, for a voltage > 1 000 V

27.12.10

Electrical apparatus for switching or protecting electrical circuits, for a voltage > 1 000 V

46211 (*)

27.12.2

Electrical apparatus for switching or protecting electrical circuits, for a voltage ≤ 1 000 V

27.12.21

Fuses, for a voltage ≤ 1 000 V

46212 (*)

27.12.22

Automatic circuit breakers, for a voltage ≤ 1 000 V

46212 (*)

27.12.23

Apparatus for protecting electrical circuits n.e.c., for a voltage ≤ 1 000 V

46212 (*)

27.12.24

Relays, for a voltage ≤ 1 000 V

46212 (*)

27.12.3

Boards

27.12.31

Boards and other bases, equipped with electrical switching or protecting apparatus, for a voltage ≤ 1 000 V

46213

27.12.32

Boards and other bases, equipped with electrical switching or protecting apparatus, for a voltage > 1 000 V

46214

27.12.4

Parts of electricity distribution or control apparatus

27.12.40

Parts of electricity distribution or control apparatus

46220

27.12.9

Sub-contracted operations as part of manufacturing of electricity distribution and control apparatus

27.12.99

Sub-contracted operations as part of manufacturing of electricity distribution and control apparatus

88239 (*)

27.2

Batteries and accumulators

27.20

Batteries and accumulators

27.20.1

Primary cells and primary batteries and parts thereof

27.20.11

Primary cells and primary batteries

46410

27.20.12

Parts of primary cells and primary batteries

46430 (*)

27.20.2

Electric accumulators and parts thereof

27.20.21

Lead-acid accumulators for starting piston engines

46420 (*)

27.20.22

Lead-acid accumulators, excluding for starting piston engines

46420 (*)

27.20.23

Nickel-cadmium, nickel metal hydride, lithium-ion, lithium polymer, nickel-iron and other electric accumulators

46420 (*)

27.20.24

Parts of electric accumulators including separators

46430 (*)

27.20.9

Sub-contracted operations as part of manufacturing of batteries and accumulators

27.20.99

Sub-contracted operations as part of manufacturing of batteries and accumulators

88239 (*)

27.3

Wiring and wiring devices

27.31

Fibre optic cables

27.31.1

Fibre optic cables

27.31.11

Optical fibre cables made up of individually sheathed fibres

46360

27.31.12

Optical fibres and optical fibre bundles; optical fibre cables (except those made up of individually sheathed fibres)

48311 (*)

27.31.9

Sub-contracted operations as part of manufacturing of fibre optic cables

27.31.99

Sub-contracted operations as part of manufacturing of fibre optic cables

88239 (*)

27.32

Other electronic and electric wires and cables

27.32.1

Other electronic and electric wires and cables

27.32.11

Insulated winding wire

36950 (*)

46310

27.32.12

Coaxial cable and other coaxial electric conductors

46320

27.32.13

Other electric conductors, for a voltage ≤ 1 000 V

46340

27.32.14

Other electric conductors, for a voltage > 1 000 V

46350

27.32.9

Sub-contracted operations as part of manufacturing of other electronic and electric wires and cables

27.32.99

Sub-contracted operations as part of manufacturing of other electronic and electric wires and cables

88239 (*)

27.33

Wiring devices

27.33.1

Wiring devices

27.33.11

Switches, for a voltage ≤ 1 000 V

46212 (*)

27.33.12

Lamp-holders, for a voltage ≤ 1 000 V

46212 (*)

27.33.13

Plugs, sockets and other apparatus for switching or protecting electrical circuits n.e.c.

46212 (*)

27.33.14

Electrical insulating fittings of plastics

36980

27.33.9

Sub-contracted operations as part of manufacturing of wiring devices

27.33.99

Sub-contracted operations as part of manufacturing of wiring devices

88239 (*)

27.4

Electric lighting equipment

27.40

Electric lighting equipment

27.40.1

Electric filament or discharge lamps; arc lamps

27.40.11

Sealed beam lamp units

46510 (*)

27.40.12

Tungsten halogen filament lamps, excluding ultraviolet or infra-red lamps

46510 (*)

27.40.13

Filament lamps of a power ≤ 200 W and for a voltage > 100 V n.e.c.

46510 (*)

27.40.14

Filament lamps n.e.c.

46510 (*)

27.40.15

Discharge lamps; ultra-violet or infra-red lamps; arc lamps

46510 (*)

27.40.2

Lamps and lighting fittings

27.40.21

Portable electric lamps worked by dry batteries, accumulators, magnetos

46531 (*)

27.40.22

Electric table, desk, bedside or floor-standing lamps

46531 (*)

27.40.23

Non-electrical lamps and lighting fittings

46531 (*)

27.40.24

Illuminated signs, illuminated name-plates and the like

46531 (*)

27.40.25

Chandeliers and other electric ceiling or wall lighting fittings

46531 (*)

27.40.3

Other lamps and lighting fittings

27.40.31

Photographic flashbulbs, flashcubes and the like

48324 (*)

27.40.32

Lighting sets of a kind used for Christmas trees

46532

27.40.33

Searchlights and spotlights

46539 (*)

27.40.39

Other lamps and lighting fittings n.e.c.

46539 (*)

46910 (*)

27.40.4

Parts for lamps and lighting equipment

27.40.41

Parts for filament or discharge lamps

46541

27.40.42

Parts of lamps and lighting fittings

46542

27.40.9

Sub-contracted operations as part of manufacturing of electric lighting equipment

27.40.99

Sub-contracted operations as part of manufacturing of electric lighting equipment

88239 (*)

27.5

Domestic appliances

27.51

Electric domestic appliances

27.51.1

Refrigerators and freezers; washing machines; electric blankets; fans

27.51.11

Refrigerators and freezers, of the household type

44811

27.51.12

Dish washing machines, of the household type

44812 (*)

27.51.13

Cloth washing and drying machines, of the household type

44812 (*)

27.51.14

Electric blankets

44813

27.51.15

Fans and ventilating or recycling hoods of the domestic type

44815 (*)

27.51.2

Other electrical domestic appliances n.e.c.

27.51.21

Electro-mechanical domestic appliances, with self-contained electric motor

44816 (*)

27.51.22

Shavers, hair-removing appliances and hair clippers, with self-contained electric motor

44816 (*)

27.51.23

Electro-thermic hair-dressing or hand-drying apparatus; electric smoothing irons

44816 (*)

27.51.24

Other electro-thermic appliances

44816 (*)

27.51.25

Electrical instantaneous or storage water heaters and immersion heaters

44817 (*)

27.51.26

Electric space heating apparatus and electric soil heating apparatus

44817 (*)

27.51.27

Microwave ovens

44817 (*)

27.51.28

Other ovens; cookers, cooking plates, boiling rings; grillers, roasters

44817 (*)

27.51.29

Electric heating resistors

44818

27.51.3

Parts of electric domestic appliances

27.51.30

Parts of electric domestic appliances

44831

27.51.9

Sub-contracted operations as part of manufacturing of electric domestic appliances

27.51.99

Sub-contracted operations as part of manufacturing of electric domestic appliances

88239 (*)

27.52

Non-electric domestic appliances

27.52.1

Domestic cooking and heating equipment, non-electric

27.52.11

Domestic cooking appliances and plate warmers, of iron or steel or of copper, non electric

44821

27.52.12

Other domestic appliances, for gas fuel or for both gas and other fuels, for liquid fuel or for solid fuel

44822

27.52.13

Air heaters or hot air distributors n.e.c., of iron or steel, non-electric

44824

27.52.14

Water heaters, instantaneous or storage, non-electric

44826

27.52.2

Parts of stoves, cookers, plate warmers and similar non-electric domestic appliances

27.52.20

Parts of stoves, cookers, plate warmers and similar non-electric domestic appliances

44832

27.52.9

Sub-contracted operations as part of manufacturing of non-electric domestic appliances

27.52.99

Sub-contracted operations as part of manufacturing of non-electric domestic appliances

88239 (*)

27.9

Other electrical equipment

27.90

Other electrical equipment

27.90.1

Other electrical equipment and parts thereof

27.90.11

Electrical machines and apparatus having individual functions

46939 (*)

27.90.12

Electrical insulators; insulating fittings for electrical machines or equipment; electrical conduit tubing

46940

27.90.13

Carbon electrodes and other articles of graphite or other carbon for electrical purposes

46950

27.90.2

Indicator panels with liquid crystal devices or light-emitting diodes; electric sound or visual signalling apparatus

27.90.20

Indicator panels with liquid crystal devices or light-emitting diodes; electric sound or visual signalling apparatus

46929 (*)

27.90.3

Electrical soldering, brazing and welding tools, surface tempering and hot spraying machines and apparatus

27.90.31

Electrical machinery and apparatus for soldering, brazing or welding; electric machines and apparatus for hot spraying of metals or sintered metal carbides

44241

27.90.32

Parts of electrical machinery and apparatus for soldering, brazing or welding; electric machines and apparatus for hot spraying of metals or sintered metal carbides

44255

27.90.33

Parts of other electrical equipment; electrical parts of machinery or apparatus n.e.c.

46960 (*)

27.90.4

Other electrical equipment n.e.c. (including electro-magnets; electro-magnetic couplings and brakes; electro-magnetic lifting heads; electrical particle accelerators; electrical signal generators; and apparatuses for electro-plating, electrolysis or electrophoresis)

27.90.40

Other electrical equipment n.e.c. (including electro-magnets; electro-magnetic couplings and brakes; electro-magnetic lifting heads; electrical particle accelerators; electrical signal generators; and apparatuses for electro-plating, electrolysis or electrophoresis)

46939 (*)

27.90.5

Electrical capacitors

27.90.51

Fixed capacitors for 50/60 Hz circuits having a reactive power handling capacity ≥ 0,5 kvar

47110 (*)

27.90.52

Other fixed capacitors

47110 (*)

27.90.53

Variable or adjustable (pre-set) capacitors

47110 (*)

27.90.6

Electrical resistors, except heating resistors

27.90.60

Electrical resistors, except heating resistors

47120

27.90.7

Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields

27.90.70

Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields

46929 (*)

27.90.8

Parts of electrical capacitors, electrical resistors, rheostats and potentiometers

27.90.81

Parts of electrical capacitors

47171

27.90.82

Parts of electrical resistors, rheostats and potentiometers

47172

27.90.9

Sub-contracted operations as part of manufacturing of other electrical equipment

27.90.99

Sub-contracted operations as part of manufacturing of other electrical equipment

88239 (*)

28

Machinery and equipment n.e.c.

28.1

General-purpose machinery

28.11

Engines and turbines, except aircraft, vehicle and cycle engines

28.11.1

Engines, except aircraft, vehicle and cycle engines

28.11.11

Outboard motors for marine propulsion

43110 (*)

28.11.12

Marine propulsion spark-ignition engines; other engines

43110 (*)

28.11.13

Other compression-ignition internal combustion piston engines

43110 (*)

28.11.2

Turbines

28.11.21

Steam turbines and other vapour turbines

43141

28.11.22

Hydraulic turbines and water wheels

43142

28.11.23

Gas turbines, other than turbo-jets and turbo-propellers

43143

28.11.24

Wind turbines

46113 (*)

28.11.3

Parts of turbines

28.11.31

Parts of steam and other vapour turbines

43153

28.11.32

Parts of hydraulic turbines, water wheels including regulators

43154

28.11.33

Parts of gas turbines, excluding turbo-jets and turbo-propellers

43156

28.11.4

Parts for engines

28.11.41

Parts for spark-ignition internal combustion engines, excluding parts for aircraft engines

43151 (*)

28.11.42

Parts for other engines n.e.c.

43151 (*)

28.11.9

Sub-contracted operations as part of manufacturing of engines and turbines, except aircraft, vehicle and cycle engines

28.11.99

Sub-contracted operations as part of manufacturing of engines and turbines, except aircraft, vehicle and cycle engines

88239 (*)

28.12

Fluid power equipment

28.12.1

Fluid power equipment, except parts

28.12.11

Linear acting hydraulic and pneumatic motors (cylinders)

43211 (*)

28.12.12

Rotating hydraulic and pneumatic motors

43219 (*)

28.12.13

Hydraulic pumps

43220 (*)

28.12.14

Hydraulic and pneumatic valves

43240 (*)

28.12.15

Hydraulic assemblies

43220 (*)

28.12.16

Hydraulic systems

43211 (*)

43219 (*)

28.12.2

Parts of fluid power equipment

28.12.20

Parts of fluid power equipment

43251

28.12.9

Sub-contracted operations as part of manufacturing of fluid power equipment

28.12.99

Sub-contracted operations as part of manufacturing of fluid power equipment

88239 (*)

28.13

Other pumps and compressors

28.13.1

Pumps for liquids; liquid elevators

28.13.11

Pumps for fuel, lubricants, cooling-medium and concrete

43220 (*)

28.13.12

Other reciprocating positive displacement pumps for liquids

43220 (*)

28.13.13

Other rotary positive displacement pumps for liquids

43220 (*)

28.13.14

Other centrifugal pumps for liquids; other pumps

43220 (*)

28.13.2

Air or vacuum pumps; air or other gas compressors

28.13.21

Vacuum pumps

43230 (*)

28.13.22

Hand or foot-operated air pumps

43230 (*)

28.13.23

Compressors for refrigeration equipment

43230 (*)

28.13.24

Air compressors mounted on a wheeled chassis for towing

43230 (*)

28.13.25

Turbo-compressors

43230 (*)

28.13.26

Reciprocating displacement compressors

43230 (*)

28.13.27

Rotary displacement compressors, single-shaft or multi-shaft

43230 (*)

28.13.28

Other compressors

43230 (*)

28.13.3

Parts of pumps and compressors

28.13.31

Parts of pumps; parts of liquid elevators

43252

28.13.32

Parts of air or vacuum pumps, of air or gas compressors, of fans, of hoods

43253

28.13.9

Sub-contracted operations as part of manufacturing of other pumps and compressors

28.13.99

Sub-contracted operations as part of manufacturing of other pumps and compressors

88239 (*)

28.14

Other taps and valves

28.14.1

Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like

28.14.11

Pressure-reducing, control, check and safety valves

43240 (*)

28.14.12

Taps, cocks, valves for sinks, wash basins, bidets, water cisterns bath and similar fixtures; central heating radiator valves

43240 (*)

28.14.13

Process control valves, gate valves, globe valves and other valves

43240 (*)

28.14.2

Parts of taps and valves and similar articles

28.14.20

Parts of taps and valves and similar articles

43254

28.14.9

Sub-contracted operations as part of manufacturing of other taps and valves

28.14.99

Sub-contracted operations as part of manufacturing of other taps and valves

88239 (*)

28.15

Bearings, gears, gearing and driving elements

28.15.1

Ball or roller bearings

28.15.10

Ball or roller bearings

43310

28.15.2

Other bearings, gears, gearing and driving elements

28.15.21

Articulated link chain, of iron or steel

43320 (*)

28.15.22

Transmission shafts (including cam and crank shafts) and cranks

43320 (*)

28.15.23

Bearing housings and plain shaft bearings

43320 (*)

28.15.24

Gears and gearing; ball or roller screws; gear boxes and other speed changers

43320 (*)

28.15.25

Flywheels and pulleys including pulley blocks

43320 (*)

28.15.26

Clutches and shaft couplings including universal joints

43320 (*)

28.15.3

Parts of bearings, gearings and driving elements

28.15.31

Balls, needles and rollers; parts of ball or roller bearings

43331

28.15.32

Parts of articulated link chain of iron or steel

43332 (*)

28.15.39

Parts of bearing and driving elements n.e.c.

43332 (*)

28.15.9

Sub-contracted operations as part of manufacturing of bearings, gears, gearing and driving elements

28.15.99

Sub-contracted operations as part of manufacturing of bearings, gears, gearing and driving elements

88239 (*)

28.2

Other general-purpose machinery

28.21

Ovens, furnaces and furnace burners

28.21.1

Ovens and furnace burners and parts thereof

28.21.11

Furnace burners; mechanical stokers and grates; mechanical ash dischargers and the like

43410

28.21.12

Industrial or laboratory furnaces and ovens, non-electric, including incinerators, but excluding bakery ovens

43420 (*)

28.21.13

Industrial or laboratory electric furnaces and ovens; induction or dielectric heating equipment

43420 (*)

28.21.14

Parts of furnace burners, furnaces and ovens

43430

28.21.9

Sub-contracted operations as part of manufacturing of ovens, furnaces and furnace burners

28.21.99

Sub-contracted operations as part of manufacturing of ovens, furnaces and furnace burners

88239 (*)

28.22

Lifting and handling equipment

28.22.1

Lifting and handling equipment and parts thereof

28.22.11

Pulley tackle and hoists n.e.c.

43510 (*)

28.22.12

Pit-head winding gear; winches specially designed for underground use; other winches; capstans

43510 (*)

28.22.13

Jacks; hoists of a kind used for raising vehicles

43510 (*)

28.22.14

Derricks; cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane

43520

28.22.15

Fork-lift trucks, other works trucks; tractors of the type used on railway station platforms

43530

28.22.16

Lifts, skip hoists, escalators and moving walkways

43540

28.22.17

Pneumatic and other continuous action elevators and conveyors, for goods or materials

43550

28.22.18

Other lifting, handling, loading or unloading machinery

43560

28.22.19

Parts of lifting and handling equipment

43570

28.22.2

Buckets, shovels, grabs and grips for cranes, excavators and the like

28.22.20

Buckets, shovels, grabs and grips for cranes, excavators and the like

43580

28.22.9

Sub-contracted operations as part of manufacturing of lifting and handling equipment

28.22.99

Sub-contracted operations as part of manufacturing of lifting and handling equipment

88239 (*)

28.23

Office machinery and equipment (except computers and peripheral equipment)

28.23.1

Typewriters, word-processing and calculating machines

28.23.11

Typewriters and word-processing machines

45110

28.23.12

Electronic calculators and pocket-size data recording, reproducing and displaying machines with calculating functions

45130

28.23.13

Accounting machines, cash registers, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device

45141

28.23.2

Office machinery and parts thereof

28.23.21

Photo-copying apparatus incorporating an optical system or of the contact type and thermo-copying apparatus

44917 (*)

28.23.22

Offset printing machinery, sheet fed, office type

45150

28.23.23

Other office machines

45160 (*)

28.23.24

Parts and accessories of typewriters and calculating machines

45170

28.23.25

Parts and accessories of other office machines

45180

28.23.26

Parts and accessories of photocopying apparatus

44922 (*)

28.23.9

Office and accounting machinery manufacturing services; sub-contracted operations as part of manufacturing of office machinery and equipment (except computers and peripheral equipment)

28.23.91

Office and accounting machinery manufacturing services (except computers and peripheral equipment)

88232 (*)

28.23.99

Sub-contracted operations as part of manufacturing of office machinery and equipment (except computers and peripheral equipment)

88232 (*)

28.24

Power-driven hand tools

28.24.1

Electromechanical tools for working in the hand; other portable hand held power tools

28.24.11

Electromechanical tools for working in the hand, with self-contained electric motor

44232

28.24.12

Other portable hand held power tools

44231

28.24.2

Parts of power-driven hand tools

28.24.21

Parts of electromechanical tools for working in the hand, with self-contained electric motor

44253 (*)

28.24.22

Parts of other portable hand held power tools

44253 (*)

28.24.9

Sub-contracted operations as part of manufacturing of power-driven hand tools

28.24.99

Sub-contracted operations as part of manufacturing of power-driven hand tools

88239 (*)

28.25

Non-domestic cooling and ventilation equipment

28.25.1

Heat exchange units; non-domestic air conditioning machines, refrigeration and freezing equipment

28.25.11

Heat exchange units and machinery for liquefying air or other gases

43911 (*)

28.25.12

Air conditioning machines

43912

28.25.13

Refrigeration and freezing equipment and heat pumps, except household type equipment

43913

28.25.14

Machinery and apparatus for filtering or purifying gases n.e.c.

43914 (*)

28.25.2

Fans, other than table, floor, wall, window, ceiling or roof fans

28.25.20

Fans, other than table, floor, wall, window, ceiling or roof fans

43931 (*)

28.25.3

Parts of refrigeration and freezing equipment and heat pumps

28.25.30

Parts of refrigeration and freezing equipment and heat pumps

43941 (*)

28.25.9

Sub-contracted operations as part of manufacturing of non-domestic cooling and ventilation equipment

28.25.99

Sub-contracted operations as part of manufacturing of non-domestic cooling and ventilation equipment

88239 (*)

28.29

Other general-purpose machinery n.e.c.

28.29.1

Gas generators, distilling and filtering apparatus

28.29.11

Producer gas or water gas generators; acetylene gas generators and the like; distilling or rectifying plant

43911 (*)

28.29.12

Filtering or purifying machinery and apparatus, for liquid

43914 (*)

28.29.13

Oil filters, petrol filters and intake air filters for internal combustion engines

43915

28.29.2

Machinery for cleaning, filling, packing or wrapping bottles or other containers; fire-extinguishers, spray guns, steam or sand blasting machines; gaskets

28.29.21

Machinery for cleaning, filling, packing or wrapping bottles or other containers

43921

28.29.22

Fire extinguishers, spray guns, steam or sand blasting machines and similar mechanical appliances, except for use in agriculture

43923

28.29.23

Gaskets of metal sheeting; mechanical seals

43924

28.29.3

Industrial, household and other weighing and measuring machinery

28.29.31

Weighing machines for industrial purposes; scales for continuous weighing of goods on conveyors; constant weight scales and scales for discharging a predetermined weight

43922 (*)

48212 (*)

28.29.32

Personal and household weighing machines and scales

43922 (*)

28.29.39

Other weighing and measuring machinery

43922 (*)

48233 (*)

28.29.4

Centrifuges, calendaring and vending machines

28.29.41

Centrifuges n.e.c.

43931 (*)

28.29.42

Calendaring or other rolling machines, excluding metal or glass

43933

28.29.43

Automatic goods-vending machines

43934

28.29.5

Dish washing machines, of the industrial type

28.29.50

Dish washing machines, of the industrial type

43935

28.29.6

Machinery n.e.c. for the treatment of materials by a process involving a change of temperature

28.29.60

Machinery n.e.c. for the treatment of materials by a process involving a change of temperature

43932

28.29.7

Non-electrical machinery and apparatus for soldering, brazing or welding and parts thereof; gas-operated surface tempering machines and appliances

28.29.70

Non-electrical machinery and apparatus for soldering, brazing or welding and parts thereof; gas-operated surface tempering machines and appliances

44242

28.29.8

Parts of other general-purpose machinery n.e.c.

28.29.81

Parts of gas or water gas generators

43941 (*)

28.29.82

Parts of centrifuges; parts of filtering or purifying machinery and apparatus for liquids or gases

43942

28.29.83

Parts of calendaring or other rolling machines; parts of spraying machinery, weights for weighing machines

43943

28.29.84

Machinery parts, not containing electrical connectors n.e.c.

43949

28.29.85

Parts of dish washing machines and machines for cleaning, filling, packing or wrapping

43944

28.29.86

Parts of non-electrical machinery and apparatus for soldering, brazing or welding; gas-operated surface tempering machines and appliances

44256

28.29.9

Sub-contracted operations as part of manufacturing of other general-purpose machinery n.e.c.

28.29.99

Sub-contracted operations as part of manufacturing of other general-purpose machinery n.e.c.

88239 (*)

28.3

Agricultural and forestry machinery

28.30

Agricultural and forestry machinery

28.30.1

Pedestrian-controlled tractors

28.30.10

Pedestrian-controlled tractors

44141

28.30.2

Other agricultural tractors

28.30.21

Tractors, with an engine power ≤ 37 kW

44149 (*)

28.30.22

Tractors, with an engine power > 37 kW but ≤ 59 kW

44149 (*)

28.30.23

Tractors, with an engine power > 59 kW

44149 (*)

28.30.3

Soil machinery

28.30.31

Ploughs

44111

28.30.32

Harrows, scarifiers, cultivators, weeders and hoes

44112

28.30.33

Seeders, planters and transplanters

44113

28.30.34

Manure spreaders and fertiliser distributors

44114

28.30.39

Other soil machinery

44119

28.30.4

Mowers for lawns, parks or sports grounds

28.30.40

Mowers for lawns, parks or sports grounds

44121

28.30.5

Harvesting machinery

28.30.51

Mowers (including cutter bars for tractor mounting) n.e.c.

44123

28.30.52

Hay-making machinery

44124

28.30.53

Straw or fodder balers, including pick-up balers

44125

28.30.54

Root or tuber harvesting machines

44126

28.30.59

Harvesting and threshing machinery n.e.c.

44122

44129 (*)

28.30.6

Machinery for projecting, dispersing or spraying liquids or powders for agriculture or horticulture

28.30.60

Machinery for projecting, dispersing or spraying liquids or powders for agriculture or horticulture

44150

28.30.7

Self-loading or unloading trailers and semi-trailers for agriculture

28.30.70

Self-loading or unloading trailers and semi-trailers for agriculture

44160

28.30.8

Other agricultural machinery

28.30.81

Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, except seed, grain or dried leguminous vegetables

44127

28.30.82

Milking machines

44131

28.30.83

Machinery for preparing animal feeding stuffs

44192

28.30.84

Poultry incubators and brooders

44193

28.30.85

Poultry keeping machinery

44194

28.30.86

Agricultural, horticultural, forestry, poultry- or bee-keeping machinery n.e.c.

44198

28.30.9

Parts of agricultural machinery and equipment; sub-contracted operations as part of manufacturing of agricultural and forestry machinery

28.30.91

Parts of harvester and threshers n.e.c.

44129 (*)

28.30.92

Parts of soil machinery

44115

28.30.93

Parts of other agricultural machinery

44199

28.30.94

Parts of milking and dairy machines n.e.c.

44139 (*)

28.30.99

Sub-contracted operations as part of manufacturing of agricultural and forestry machinery

88239 (*)

28.4

Metal forming machinery and machine tools

28.41

Metal forming machinery

28.41.1

Machine tools for working metal, operated by laser and the like; machining centres for working metal and the like

28.41.11

Machine tools for working metal by removal of material by laser, ultrasonic and the like

44211

44918 (*)

28.41.12

Machining centres, unit construction machines and multi-station transfer machines, for working metal

44212

28.41.2

Lathes, boring and milling machine tools for working metal

28.41.21

Lathes for removing metal

44213

28.41.22

Machine tools for drilling, boring or milling metal; machine tools for threading or tapping metal n.e.c.

44214

44215

28.41.23

Machine tools for deburring, sharpening, grinding or otherwise finishing metal

44216 (*)

28.41.24

Machine tools for planing, sawing, cutting-off or otherwise cutting metal

44216 (*)

28.41.3

Other machine tools for working metal

28.41.31

Machines for bending, folding and straightening metal

44217 (*)

28.41.32

Machines for shearing, punching and notching metal

44217 (*)

28.41.33

Forging or die-stamping machines and hammers; hydraulic presses and presses for working metal n.e.c.

44217 (*)

28.41.34

Machine tools n.e.c. for working metal, sintered metal carbides or cermets, without removing material

44218

28.41.4

Parts and accessories for metalworking machine tools

28.41.40

Parts and accessories for metalworking machine tools

44251 (*)

44923

28.41.9

Sub-contracted operations as part of manufacturing of metal forming machinery

28.41.99

Sub-contracted operations as part of manufacturing of metal forming machinery

88239 (*)

28.49

Other machine tools

28.49.1

Machine tools for working stone, wood and similar hard materials

28.49.11

Machine tools for working stone, ceramics, concrete or similar mineral materials or for cold working glass

44221

28.49.12

Machine tools for working wood, cork, bone, hard rubber, hard plastics or similar hard materials; electroplating machinery

44222

28.49.2

Tool holders

28.49.21

Tool holders and self-opening dieheads, for machine tools

44251 (*)

28.49.22

Work holders for machine tools

44251 (*)

28.49.23

Dividing heads and other special attachments for machine tools

42922

44251 (*)

28.49.24

Parts and accessories of machine tools for working wood, cork, stone, hard rubber and similar hard materials

44252

28.49.9

Sub-contracted operations as part of manufacturing of other machine tools

28.49.99

Sub-contracted operations as part of manufacturing of other machine tools

88239 (*)

28.9

Other special-purpose machinery

28.91

Machinery for metallurgy

28.91.1

Machinery for metallurgy and parts thereof

28.91.11

Converters, ladles, ingot moulds and casting machines; metal-rolling mills

44310

28.91.12

Parts of machines for metallurgy; parts of metal-rolling mills

44320

28.91.9

Sub-contracted operations as part of manufacturing of machinery for metallurgy

28.91.99

Sub-contracted operations as part of manufacturing of machinery for metallurgy

88239 (*)

28.92

Machinery for mining, quarrying and construction

28.92.1

Machinery for mining

28.92.11

Continuous-action elevators and conveyors, for underground use

44411

28.92.12

Coal or rock cutters and tunnelling machinery; other boring and sinking machinery

44412

28.92.2

Other moving, grading, levelling, scraping, excavating, tamping, compacting or extracting machinery, self-propelled, for earth, minerals or ores (including bulldozers, mechanical shovels and road rollers)

28.92.21

Self-propelled bulldozers and angledozers

44421

28.92.22

Self-propelled graders and levellers

44422

28.92.23

Self-propelled scrapers

44423

28.92.24

Self-propelled tamping machines and road-rollers

44424

28.92.25

Self-propelled front-end shovel loaders

44425

28.92.26

Self-propelled mechanical shovels, excavators and shovel loaders, with a 360 degree revolving superstructure, except front-end shovel loaders

44426

28.92.27

Other self-propelled mechanical shovels, excavators and shovel loaders; other self-propelled machinery for mining

44427

28.92.28

Bulldozer or angledozer blades

44429

28.92.29

Dumpers for off-highway use

44428

28.92.3

Other excavating machinery

28.92.30

Other excavating machinery

44430

28.92.4

Machinery for sorting, grinding, mixing and similar treatment of earth, stone, ores and other mineral substances

28.92.40

Machinery for sorting, grinding, mixing and similar treatment of earth, stone, ores and other mineral substances

44440

28.92.5

Track-laying tractors

28.92.50

Track-laying tractors

44142

28.92.6

Parts of machinery for mining, quarrying and construction

28.92.61

Parts for boring or sinking or excavating machinery; parts of cranes

44461

28.92.62

Parts of machinery for sorting, grinding or other treatment of earth, stone and the like

44462

28.92.9

Sub-contracted operations as part of manufacturing of machinery for mining, quarrying and construction

28.92.99

Sub-contracted operations as part of manufacturing of machinery for mining, quarrying and construction

88239 (*)

28.93

Machinery for food, beverage and tobacco processing

28.93.1

Machinery for food, beverage and tobacco processing, except parts thereof

28.93.11

Centrifugal cream separators

44511

28.93.12

Dairy machinery

44132

28.93.13

Machinery for milling or working of cereals or dried vegetables n.e.c.

44513

28.93.14

Machinery used in the manufacture of wine, cider, fruit juices and similar beverages

44191

28.93.15

Non-electric bakery ovens; non-domestic equipment for cooking or heating

44515

28.93.16

Dryers for agricultural products

44518

28.93.17

Machinery n.e.c. for the industrial preparation or manufacture of food or drink, including fats or oils

44516

28.93.19

Machinery for preparing or making up tobacco n.e.c.

44517

28.93.2

Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables

28.93.20

Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables

44128

28.93.3

Parts of machinery for food, beverage and tobacco processing

28.93.31

Parts of machinery for beverage processing

44139 (*)

28.93.32

Parts of machinery for food processing

44522 (*)

28.93.33

Parts of machinery for tobacco processing

44523

28.93.34

Parts of machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables

44522 (*)

28.93.9

Sub-contracted operations as part of manufacturing of machinery for food, beverage and tobacco processing

28.93.99

Sub-contracted operations as part of manufacturing of machinery for food, beverage and tobacco processing

88239 (*)

28.94

Machinery for textile, apparel and leather production

28.94.1

Machinery for preparing, spinning, weaving and knitting textiles

28.94.11

Machines for extruding, drawing, texturing or cutting man-made textile materials; machines for preparing textile fibres

44611 (*)

28.94.12

Textile spinning machines; textile doubling, twisting, winding or reeling machines

44611 (*)

28.94.13

Weaving machines

44612

28.94.14

Knitting machines; stitch-bonding machines and similar machines; machines for tufting

44613

28.94.15

Auxiliary machinery for use with machines for working textiles; textile printing machinery

44694

44914 (*)

28.94.2

Other machinery for textile and apparel production, including sewing machines

28.94.21

Machinery for washing, cleaning, wringing, ironing, pressing, dyeing, reeling and the like of textile yarn and fabrics; machinery for finishing of felt

44621

28.94.22

Laundry-type washing machines; dry-cleaning machines; drying machines, with a capacity > 10 kg

44622

28.94.23

Centrifugal clothes dryers

44911

28.94.24

Sewing machines, except book sewing machines and household sewing machines

44623

28.94.3

Machinery for working hides, skins or leather or for making or repairing footwear and other articles

28.94.30

Machinery for working hides, skins or leather or for making or repairing footwear and other articles

44630

28.94.4

Sewing machines of the household type

28.94.40

Sewing machines of the household type

44814

28.94.5

Parts and accessories of machines for weaving and spinning and for machinery for other production of textiles and apparel and for the working of leather

28.94.51

Parts and accessories of machines for spinning and weaving

44640 (*)

28.94.52

Parts of machinery for other production of textiles and apparel and for the working of leather

44640 (*)

28.94.9

Sub-contracted operations as part of manufacturing of machinery for textile, apparel and leather production

28.94.99

Sub-contracted operations as part of manufacturing of machinery for textile, apparel and leather production

88239 (*)

28.95

Machinery for paper and paperboard production

28.95.1

Machinery for paper and paperboard production and parts thereof

28.95.11

Machinery for paper and paperboard production, except parts thereof

44913

28.95.12

Parts of machinery for paper and paperboard production

44921

28.95.9

Sub-contracted operations as part of manufacturing of machinery for paper and paperboard production

28.95.99

Sub-contracted operations as part of manufacturing of machinery for paper and paperboard production

88239 (*)

28.96

Plastics and rubber machinery

28.96.1

Machinery n.e.c. for working plastics and rubber or for the manufacture of products from these materials

28.96.10

Machinery n.e.c. for working plastics and rubber or for the manufacture of products from these materials

44915

28.96.2

Parts for machinery n.e.c. for working plastics and rubber or for the manufacture of products from these materials

28.96.20

Parts for machinery n.e.c. for working plastics and rubber or for the manufacture of products from these materials

44929 (*)

28.96.9

Sub-contracted operations as part of manufacturing of plastics and rubber machinery

28.96.99

Sub-contracted operations as part of manufacturing of plastics and rubber machinery

88239 (*)

28.99

Other special-purpose machinery n.e.c.

28.99.1

Printing and bookbinding machinery

28.99.11

Book-binding machinery, including book-sewing machines

44914 (*)

28.99.12

Machinery, apparatus and equipment, for type-setting, for preparing or making printing blocks, plates

44914 (*)

28.99.13

Offset printing machinery, excluding those of the office type

44914 (*)

28.99.14

Other printing machinery, excluding those of the office type

44914 (*)

44917

28.99.2

Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays

28.99.20

Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays

44918

28.99.3

Special-purpose machinery n.e.c.

28.99.31

Dryers for wood, paper pulp, paper or paperboard; non-domestic dryers n.e.c.

44912

28.99.32

Roundabouts, swings, shooting galleries and other fairground amusements

38600

28.99.39

Aircraft launching gear; deck-arrestors or similar gear; tyre balancing equipment; special-purpose machinery n.e.c.

44919

28.99.4

Parts of printing and book-binding machinery

28.99.40

Parts of printing and book-binding machinery

44922 (*)

28.99.5

Parts of machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; parts of other special-purpose machinery

28.99.51

Parts of machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays

44923

28.99.52

Parts of other special-purpose machinery

44929 (*)

28.99.9

Sub-contracted operations as part of manufacturing of other special-purpose machinery n.e.c.

28.99.99

Sub-contracted operations as part of manufacturing of other special-purpose machinery n.e.c.

88239 (*)

29

Motor vehicles, trailers and semi-trailers

29.1

Motor vehicles

29.10

Motor vehicles

29.10.1

Internal combustion engines of a kind used for motor vehicles

29.10.11

Spark-ignition reciprocating internal combustion piston engines for vehicles, of a cylinder capacity ≤ 1000 cm3

43121 (*)

29.10.12

Spark-ignition reciprocating internal combustion piston engines for vehicles, of a cylinder capacity > 1000 cm3

43122 (*)

29.10.13

Compression-ignition internal combustion piston engines for vehicles

43123

29.10.2

Passenger cars

29.10.21

Vehicles with spark-ignition engine of a cylinder capacity ≤ 1500 cm3, new

49113 (*)

29.10.22

Vehicles with spark-ignition engine of a cylinder capacity > 1500 cm3, new

49113 (*)

29.10.23

Vehicles with compression-ignition internal combustion piston engine (diesel or semi-diesel), new

49113 (*)

29.10.24

Other motor vehicles for the transport of persons

49113 (*)

29.10.3

Motor vehicles for the transport of 10 or more persons

29.10.30

Motor vehicles for the transport of 10 or more persons

49112

29.10.4

Motor vehicles for the transport of goods

29.10.41

Goods vehicles, with compression-ignition internal combustion piston engine (diesel or semi-diesel), new

49114 (*)

29.10.42

Goods vehicles, with spark-ignition internal combustion piston engine; other goods vehicles, new

49114 (*)

29.10.43

Road tractors for semi-trailers

49111

29.10.44

Chassis fitted with engines, for motor vehicles

49121

29.10.5

Special-purpose motor vehicles

29.10.51

Crane lorries

49115

29.10.52

Vehicles for travelling on snow, golf cars and the like, with engines

49116

29.10.59

Special-purpose motor vehicles n.e.c.

49119

29.10.9

Sub-contracted operations as part of manufacturing of motor vehicles

29.10.99

Sub-contracted operations as part of manufacturing of motor vehicles

88221 (*)

29.2

Bodies (coachwork) for motor vehicles; trailers and semi-trailers

29.20

Bodies (coachwork) for motor vehicles; trailers and semi-trailers

29.20.1

Bodies for motor vehicles

29.20.10

Bodies for motor vehicles

49210

29.20.2

Trailers and semi-trailers; containers

29.20.21

Containers specially designed for carriage by one or more modes of transport

49221

29.20.22

Trailers and semi-trailers of the caravan type, for housing or camping

49222

29.20.23

Other trailers and semi-trailers

49229

29.20.3

Parts of trailers, semi-trailers and other vehicles, not mechanically propelled

29.20.30

Parts of trailers, semi-trailers and other vehicles, not mechanically propelled

49232

29.20.4

Reconditioning, assembly, fitting out and bodywork services of motor vehicles

29.20.40

Reconditioning, assembly, fitting out and bodywork services of motor vehicles

88221 (*)

29.20.5

Fitting out services of caravans and mobile homes

29.20.50

Fitting out services of caravans and mobile homes

88221 (*)

29.20.9

Sub-contracted operations as part of manufacturing of bodies (coachwork) for motor vehicles, trailers and semi-trailers

29.20.99

Sub-contracted operations as part of manufacturing of bodies (coachwork) for motor vehicles, trailers and semi-trailers

88221 (*)

29.3

Parts and accessories for motor vehicles

29.31

Electrical and electronic equipment for motor vehicles

29.31.1

Ignition wiring sets and other wiring sets of a kind used in vehicles, aircraft or ships

29.31.10

Ignition wiring sets and other wiring sets of a kind used in vehicles, aircraft or ships

46330

29.31.2

Other electrical equipment for motor vehicles and parts thereof

29.31.21

Sparking plugs; ignition magnetos; magneto-dynamos; magnetic flywheels; distributors; ignition coils

46910 (*)

29.31.22

Starter motors and dual purpose starter-generators; other generators and other equipment

46910 (*)

29.31.23

Electrical signalling equipment, windscreen wipers, defrosters and demisters for motor vehicles and motorcycles

46910 (*)

29.31.3

Parts of other electrical equipment for motor vehicles and motorcycles

29.31.30

Parts of other electrical equipment for motor vehicles and motorcycles

46960 (*)

29.31.9

Sub-contracted operations as part of manufacturing of electrical and electronic equipment for motor vehicles

29.31.99

Sub-contracted operations as part of manufacturing of electrical and electronic equipment for motor vehicles

88239 (*)

29.32

Other parts and accessories for motor vehicles

29.32.1

Seats for motor vehicles

29.32.10

Seats for motor vehicles

38111 (*)

29.32.2

Safety seat belts, airbags and parts and accessories of bodies

29.32.20

Safety seat belts, airbags and parts and accessories of bodies

49231

29.32.3

Parts and accessories n.e.c., for motor vehicles

29.32.30

Parts and accessories n.e.c., for motor vehicles

49129 (*)

29.32.9

Assembly services of parts and accessories for motor vehicles, n.e.c.; assembly services of complete construction kits for motor vehicles within the manufacturing process; sub-contracted operations as part of manufacturing of other parts and accessories for motor vehicles

29.32.91

Subcontracted assembly services for complete sets for motor vehicles

88221 (*)

29.32.92

Assembly services of parts and accessories for motor vehicles, n.e.c.

88221 (*)

29.32.99

Sub-contracted operations as part of manufacturing of other parts and accessories for motor vehicles

88221 (*)

30

Other transport equipment

30.1

Ships and boats

30.11

Ships and floating structures

30.11.1

Naval ships

30.11.10

Naval ships

49319 (*)

30.11.2

Ships and similar vessels for the transport of persons or goods

30.11.21

Cruise ships, excursion boats and similar vessels for the transport of persons; ferry-boats of all kinds

49311

30.11.22

Tankers for the transport of crude oil, oil products, chemicals, liquefied gas

49312

30.11.23

Refrigerated vessels, except tankers

49313

30.11.24

Dry cargo ships

49314

30.11.3

Fishing vessels and other special vessels

30.11.31

Fishing vessels; factory ships and other vessels for processing or preserving fishery products

49315

30.11.32

Tugs and pusher craft

49316

30.11.33

Dredgers; light-vessels, floating cranes; other vessels

49319 (*)

30.11.4

Offshore vessels and infrastructure

30.11.40

Offshore vessels and infrastructure

49320

30.11.5

Other floating structures (including rafts, tanks, coffer-dams, landing stages, buoys and beacons)

30.11.50

Other floating structures (including rafts, tanks, coffer-dams, landing stages, buoys and beacons)

49390

30.11.9

Conversion, reconstruction and fitting out services of ships, floating platforms and structures; sub-contracted operations as part of manufacturing of ships and floating structures

30.11.91

Conversion and reconstruction of ships, floating platforms and structures

88229 (*)

30.11.92

Fitting out services of ships and floating platforms and structures

88229 (*)

30.11.99

Sub-contracted operations as part of manufacturing of ships and floating structures

88229 (*)

30.12

Pleasure and sporting boats

30.12.1

Pleasure and sporting boats

30.12.11

Sailboats (except inflatable) for pleasure or sports, with or without auxiliary motor

49410

30.12.12

Inflatable vessels for pleasure or sports

49490 (*)

30.12.19

Other vessels for pleasure or sports; rowing boats and canoes

49490 (*)

30.12.9

Sub-contracted operations as part of manufacturing of pleasure and sporting boats

30.12.99

Sub-contracted operations as part of manufacturing of pleasure and sporting boats

88229 (*)

30.2

Railway locomotives and rolling stock

30.20

Railway locomotives and rolling stock

30.20.1

Rail locomotives and locomotive tenders

30.20.11

Rail locomotives powered from an external source of electricity

49511

30.20.12

Diesel-electric locomotives

49512

30.20.13

Other rail locomotives; locomotive tenders

49519

30.20.2

Self-propelled railway or tramway coaches, vans and trucks, except maintenance or service vehicles

30.20.20

Self-propelled railway or tramway coaches, vans and trucks, except maintenance or service vehicles

49520

30.20.3

Other rolling-stock

30.20.31

Railway or tramway maintenance or service vehicles

49531

30.20.32

Railway or tramway passenger coaches, not self-propelled; luggage vans and other specialised vans

49532

30.20.33

Railway or tramway goods vans and wagons, not self-propelled

49533

30.20.4

Parts of railway or tramway locomotives or rolling-stock; fixtures and fittings and parts thereof; mechanical traffic control equipment

30.20.40

Parts of railway or tramway locomotives or rolling-stock; fixtures and fittings and parts thereof; mechanical traffic control equipment

49540

30.20.9

Reconditioning and fitting out services (completing) of railway and tramway locomotives and rolling-stock; sub-contracted operations as part of manufacturing of railway locomotives and rolling stock

30.20.91

Reconditioning and fitting out services (completing) of railway and tramway locomotives and rolling-stock

88229 (*)

30.20.99

Sub-contracted operations as part of manufacturing of railway locomotives and rolling stock

88229 (*)

30.3

Air and spacecraft and related machinery

30.30

Air and spacecraft and related machinery

30.30.1

Motors and engines for aircraft or spacecraft; ground flying trainers, and parts thereof

30.30.11

Aircraft spark-ignition engines

43131

30.30.12

Turbo-jets and turbo-propellers

43132

30.30.13

Reaction engines, excluding turbo-jets

43133

30.30.14

Ground flying trainers and parts thereof

43134

30.30.15

Parts for aircraft spark-ignition engines

43152

30.30.16

Parts of turbo-jets or turbo-propellers

43155

30.30.2

Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft

30.30.20

Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft

49610

30.30.3

Helicopters and aeroplanes

30.30.31

Helicopters

49621

30.30.32

Aeroplanes and other aircraft, of an unladen weight ≤ 2 000 kg

49622

30.30.33

Aeroplanes and other aircraft, of an unladen weight > 2 000 kg but ≤ 15 000 kg

49623 (*)

30.30.34

Aeroplanes and other aircraft, of an unladen weight > 15 000 kg

49623 (*)

30.30.4

Spacecraft (including satellites) and spacecraft launch vehicles

30.30.40

Spacecraft (including satellites) and spacecraft launch vehicles

49630

30.30.5

Other parts of aircraft and spacecraft

30.30.50

Other parts of aircraft and spacecraft

38111 (*)

49640

30.30.6

Overhaul and conversion services of aircraft and aircraft engines

30.30.60

Overhaul and conversion services of aircraft and aircraft engines

87149 (*)

30.30.9

Sub-contracted operations as part of manufacturing of air and spacecraft and related machinery

30.30.99

Sub-contracted operations as part of manufacturing of air and spacecraft and related machinery

88229 (*)

30.4

Military fighting vehicles

30.40

Military fighting vehicles

30.40.1

Motorised tanks and other armoured fighting vehicles and parts thereof

30.40.10

Motorised tanks and other armoured fighting vehicles and parts thereof

44710

30.40.9

Sub-contracted operations as part of manufacturing of military fighting vehicles

30.40.99

Sub-contracted operations as part of manufacturing of military fighting vehicles

88229 (*)

30.9

Transport equipment n.e.c.

30.91

Motorcycles

30.91.1

Motorcycles and side-cars

30.91.11

Motorcycles and cycles with an auxiliary motor with reciprocating internal combustion piston engine ≤ 50 cm3

49911

30.91.12

Motorcycles with reciprocating internal combustion piston engine > 50 cm3

49912

30.91.13

Motorcycles n.e.c.; side-cars

49913

30.91.2

Parts and accessories of motorcycles and side-cars

30.91.20

Parts and accessories of motorcycles and side-cars

49941

30.91.3

Internal combustion engines of a kind used for motorcycles

30.91.31

Spark-ignition reciprocating internal combustion piston engines for motorcycles, of a cylinder capacity ≤ 1000 cm3

43121 (*)

30.91.32

Spark-ignition reciprocating internal combustion piston engines for motorcycles, of a cylinder capacity > 1000 cm3

43122 (*)

30.91.9

Sub-contracted operations as part of manufacturing of motorcycles

30.91.99

Sub-contracted operations as part of manufacturing of motorcycles

88229 (*)

30.92

Bicycles and invalid carriages

30.92.1

Bicycles and other cycles, not motorised

30.92.10

Bicycles and other cycles, not motorised

49921

30.92.2

Invalid carriages, excluding parts and accessories

30.92.20

Invalid carriages, excluding parts and accessories

49922

30.92.3

Parts and accessories of bicycles and other cycles, not motorised, and of invalid carriages

30.92.30

Parts and accessories of bicycles and other cycles, not motorised, and of invalid carriages

49942

30.92.4

Baby carriages and parts thereof

30.92.40

Baby carriages and parts thereof

38992

30.92.9

Sub-contracted operations as part of manufacturing of bicycles and invalid carriages

30.92.99

Sub-contracted operations as part of manufacturing of bicycles and invalid carriages

88229 (*)

30.99

Other transport equipment n.e.c.

30.99.1

Other transport equipment n.e.c.

30.99.10

Other transport equipment n.e.c.

49930

30.99.9

Sub-contracted operations as part of manufacturing of other transport equipment n.e.c.

30.99.99

Sub-contracted operations as part of manufacturing of other transport equipment n.e.c.

88229 (*)

31

Furniture

31.0

Furniture

31.00

Seats and parts thereof; parts of furniture

31.00.1

Seats and parts thereof

31.00.11

Seats, primarily with metal frames

38111

31.00.12

Seats, primarily with wooden frames

38112

31.00.13

Other seats

38119

31.00.14

Parts of seats

38160 (*)

31.00.2

Parts of furniture (except seats)

31.00.20

Parts of furniture (except seats)

38160 (*)

31.00.9

Upholstering services of chairs and seats; sub-contracted operations as part of manufacturing of seats, parts thereof and parts of furniture

31.00.91

Upholstering services of chairs and seats

88190 (*)

31.00.99

Sub-contracted operations as part of manufacturing of seats, parts thereof and parts of furniture

88190 (*)

31.01

Office and shop furniture

31.01.1

Office and shop furniture

31.01.11

Metal furniture of a kind used in offices

38121

31.01.12

Wooden furniture of a kind used in offices

38122

31.01.13

Wooden furniture for shops

38140 (*)

31.01.9

Sub-contracted operations as part of manufacturing of office and shop furniture

31.01.99

Sub-contracted operations as part of manufacturing of office and shop furniture

88190 (*)

31.02

Kitchen furniture

31.02.1

Kitchen furniture

31.02.10

Kitchen furniture

38130

31.02.9

Sub-contracted operations as part of manufacturing of kitchen furniture

31.02.99

Sub-contracted operations as part of manufacturing of kitchen furniture

88190 (*)

31.03

Mattresses

31.03.1

Mattresses

31.03.11

Mattress supports

38150 (*)

31.03.12

Mattresses, excluding mattress supports

38150 (*)

31.03.9

Sub-contracted operations as part of manufacturing of mattresses

31.03.99

Sub-contracted operations as part of manufacturing of mattresses

88190 (*)

31.09

Other furniture

31.09.1

Other furniture

31.09.11

Metal furniture n.e.c.

38140 (*)

31.09.12

Wooden furniture of a kind used in the bedroom, in the dining room and in the living room

38140 (*)

31.09.13

Wooden furniture n.e.c.

38140 (*)

31.09.14

Furniture of plastics or other materials (e.g. cane, osier or bamboo)

38140 (*)

31.09.9

Finishing services of new furniture; sub-contracted operations as part of manufacturing of other furniture

31.09.91

Finishing services of new furniture (except upholstering of chairs and seats)

88190 (*)

31.09.99

Sub-contracted operations as part of manufacturing of other furniture

88190 (*)

32

Other manufactured goods

32.1

Jewellery, bijouterie and related articles

32.11

Coins

32.11.1

Coins

32.11.10

Coins

38250

32.11.9

Sub-contracted operations as part of manufacturing of coins

32.11.99

Sub-contracted operations as part of manufacturing of coins

88190 (*)

32.12

Jewellery and related articles

32.12.1

Jewellery and related articles

32.12.11

Cultured pearls, precious or semi-precious stones, including synthetic or reconstructed, worked but not set

38220

32.12.12

Industrial diamonds, worked; dust and powder of natural or synthetic precious or semi-precious stones

38230

32.12.13

Articles of jewellery and parts thereof; articles of goldsmiths' or silversmiths' wares and parts thereof

38240 (*)

32.12.14

Other articles of precious metal; articles of natural or cultured pearls, precious or semi-precious stones

38240 (*)

48490 (*)

32.12.9

Sub-contracted operations as part of manufacturing of jewellery and related articles

32.12.99

Sub-contracted operations as part of manufacturing of jewellery and related articles

88190 (*)

32.13

Imitation jewellery and related articles

32.13.1

Imitation jewellery and related articles

32.13.10

Imitation jewellery and related articles

38997

48490 (*)

32.13.9

Sub-contracted operations as part of manufacturing of imitation jewellery and related articles

32.13.99

Sub-contracted operations as part of manufacturing of imitation jewellery and related articles

88190 (*)

32.2

Musical instruments

32.20

Musical instruments

32.20.1

Pianos, organs and other string and wind musical instruments, keyboards; metronomes, tuning forks; mechanisms for musical boxes

32.20.11

Pianos and other keyboard stringed musical instruments

38310

32.20.12

Other string musical instruments

38320

32.20.13

Keyboard pipe organs, harmoniums and similar instruments; accordions and similar instruments; mouth organs; wind instruments

38330

32.20.14

Musical or keyboard instruments, the sound of which is produced, or must be amplified, electrically

38340

32.20.15

Other musical instruments

38350

32.20.16

Metronomes, tuning forks and pitch pipes; mechanisms for musical boxes; musical instrument strings

38360 (*)

32.20.2

Parts and accessories of musical instruments

32.20.20

Parts and accessories of musical instruments

38360 (*)

32.20.9

Sub-contracted operations as part of manufacturing of musical instruments

32.20.99

Sub-contracted operations as part of manufacturing of musical instruments

88190 (*)

32.3

Sports goods

32.30

Sports goods

32.30.1

Sports goods

32.30.11

Snow-skis and other snow-ski equipment, except footwear; ice skates and roller skates; parts thereof

38410

32.30.12

Snow-ski footwear

29410

32.30.13

Water-skis, surfboards, sailboards and other water-sport equipment

38420

32.30.14

Gymnasium, fitness centre or athletics articles and equipment

38430

32.30.15

Other articles and equipment for sports or outdoor games; swimming pools and paddling pools

38440

32.30.16

Fishing rods, other line fishing tackle; articles for hunting or fishing n.e.c.

38450

32.30.9

Sub-contracted operations as part of manufacturing of sports goods

32.30.99

Sub-contracted operations as part of manufacturing of sports goods

88190 (*)

32.4

Games and toys

32.40

Games and toys

32.40.1

Dolls representing only human beings; toys representing animals or non-human creatures; parts thereof

32.40.11

Dolls representing only human beings

38520 (*)

32.40.12

Toys representing animals or non-human creatures

38520 (*)

32.40.13

Parts and accessories of dolls representing human beings

38530

32.40.2

Toy trains and their accessories; other reduced-size models or construction sets and constructional toys

32.40.20

Toy trains and their accessories; other reduced-size models or construction sets and constructional toys

38540

32.40.3

Other toys, including toy musical instruments

32.40.31

Wheeled toys designed to be ridden by children; dolls' carriages

38510

32.40.32

Puzzles

38550

32.40.39

Games and toys n.e.c.

38560

32.40.4

Other games

32.40.41

Playing cards

38570

32.40.42

Articles for billiards, articles for funfair, table or parlour games; other games, coin- or disc-operated

38590

32.40.9

Sub-contracted operations as part of manufacturing of games and toys

32.40.99

Sub-contracted operations as part of manufacturing of games and toys

88190 (*)

32.5

Medical and dental instruments and supplies

32.50

Medical and dental instruments and supplies

32.50.1

Medical, surgical and dental instruments and appliances

32.50.11

Instruments and appliances used in dental treatment

48130

32.50.12

Medical, surgical or laboratory sterilisers

48140

32.50.13

Syringes, needles, catheters, cannulae and the like; ophthalmic and other instruments and appliances n.e.c.

48150

32.50.2

Therapeutic instruments and appliances; accessories, protheses and orthopaedic appliances

32.50.21

Therapeutic instruments and appliances; breathing appliances

48160 (*)

32.50.22

Artificial joints; orthopaedic appliances; artificial teeth; dental fittings; artificial parts of the body n.e.c.

35440 (*)

48170 (*)

32.50.23

Parts and accessories of prostheses and orthopaedic appliances

48170 (*)

32.50.3

Medical, surgical, dental or veterinary furniture; barbers' chairs and similar chairs and parts thereof

32.50.30

Medical, surgical, dental or veterinary furniture; barbers' chairs and similar chairs and parts thereof

48180

32.50.4

Spectacles, lenses and parts thereof

32.50.41

Contact lenses; spectacle lenses of any material

48311 (*)

32.50.42

Spectacles, goggles and the like, corrective, protective or other

48312

32.50.43

Frames and mountings for spectacles, goggles or the like

48313

32.50.44

Parts of frames and mountings for spectacles, goggles or the like

48352

32.50.5

Other articles for medical or surgical purposes

32.50.50

Other articles for medical or surgical purposes

35290

32.50.9

Sub-contracted operations as part of manufacturing of medical and surgical equipment and orthopaedic appliances

32.50.99

Sub-contracted operations as part of manufacturing of medical and surgical equipment and orthopaedic appliances

88235 (*)

32.9

Manufactured goods n.e.c.

32.91

Brooms and brushes

32.91.1

Brooms and brushes

32.91.11

Brooms and brushes for household cleaning

38993 (*)

32.91.12

Tooth brushes, hair brushes and other toilet brushes for use on the person; artists' brushes, writing brushes and brushes for cosmetics

38993 (*)

32.91.19

Other brushes n.e.c.

38993 (*)

32.91.9

Sub-contracted operations as part of manufacturing of brooms and brushes

32.91.99

Sub-contracted operations as part of manufacturing of brooms and brushes

88190 (*)

32.99

Other manufactured goods n.e.c.

32.99.1

Safety headgear; pens and pencils, boards, date, sealing or numbering stamps; typewriter ribbons, ink-pads

32.99.11

Safety headgear and other safety products

36971

36972

32.99.12

Ball point pens; felt-tipped and other porous-tipped pens and markers; propelling or sliding pencils

38911 (*)

32.99.13

Indian ink drawing pens; fountain pens, stylograph pens and other pens

38911 (*)

32.99.14

Sets of writing implements, pen- and pencil-holders and similar holders; parts thereof

38911 (*)

32.99.15

Pencils, crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors' chalks

38911 (*)

32.99.16

Slates and boards; date, sealing or numbering stamps and the like; typewriter or similar ribbons; ink-pads

38140

38912

32.99.2

Umbrellas; walking-sticks; buttons; button-moulds; fasteners; parts thereof

32.99.21

Umbrellas and sun umbrellas; walking-sticks, seat-sticks, whips and the like

38921

32.99.22

Parts, trimmings and accessories of umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips and the like

38922 (*)

32.99.23

Press-fasteners, snap-fasteners, press-studs and parts thereof; buttons; slide fasteners

38923

32.99.24

Button moulds and other parts of buttons; button blanks; parts of slide fasteners

38924

32.99.3

Products of human or animal hair; similar products of textile materials

32.99.30

Products of human or animal hair; similar products of textile materials

38972

32.99.4

Lighters, pipes and parts thereof; articles of combustible material; liquid or liquefied gas fuels

32.99.41

Cigarette lighters and other lighters; smoking pipes and cigar or cigarette holders and parts thereof

38994 (*)

32.99.42

Parts of lighters; pyrophoric alloys; articles of combustible materials

38995

32.99.43

Liquid or liquefied-gas fuels for lighters, in containers of a capacity ≤ 300 cm3

38999 (*)

32.99.5

Other articles n.e.c.

32.99.51

Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes

38991

32.99.52

Combs, hair-slides and the like; hairpins; curling pins; scent sprays and mounts and heads therefore

38994 (*)

32.99.53

Instruments, apparatus and models designed for demonstrational purposes

38996

32.99.54

Candles, tapers and the like

38999 (*)

32.99.55

Artificial flowers, foliage and fruit and parts thereof

38999 (*)

32.99.59

Other miscellaneous articles n.e.c.

38999 (*)

48160

32.99.6

Taxidermy services

32.99.60

Taxidermy services

88190 (*)

32.99.9

Sub-contracted operations as part of manufacturing of other manufactured goods n.e.c.

32.99.99

Sub-contracted operations as part of manufacturing of other manufactured goods n.e.c.

88190 (*)

33

Repair and installation services of machinery and equipment

33.1

Repair services of fabricated metal products, machinery and equipment

33.11

Repair services of fabricated metal products

33.11.1

Repair and maintenance services of fabricated metal products

33.11.11

Repair and maintenance services of structural metal products

87110 (*)

33.11.12

Repair and maintenance services of tanks, reservoirs and containers of metal

87110 (*)

33.11.13

Repair and maintenance services of steam generators, except central heating hot water boilers

87110 (*)

33.11.14

Repair and maintenance services of weapons and ammunition

87110 (*)

33.11.19

Repair and maintenance services of other fabricated metal products

87110 (*)

33.12

Repair services of machinery

33.12.1

Repair and maintenance services of general-purpose machinery

33.12.11

Repair and maintenance services of engines and turbines, except aircraft, vehicle and cycle engines

87156 (*)

33.12.12

Repair and maintenance services of fluid power equipment, other pumps, compressors, taps and valves

87156 (*)

33.12.13

Repair and maintenance services of bearings, gears, gearing and driving elements

87156 (*)

33.12.14

Repair and maintenance services of ovens, furnaces and furnace burners

87156 (*)

33.12.15

Repair and maintenance services of lifting and handling equipment

87156 (*)

33.12.16

Repair and maintenance services of office machinery and equipment (except computers and peripherical equipment)

87120

33.12.17

Repair and maintenance services of power-driven hand tools

87156 (*)

33.12.18

Repair and maintenance services of non-domestic cooling and ventilation equipment

87156 (*)

33.12.19

Repair and maintenance services of other general-purpose machinery n.e.c.

87156 (*)

33.12.2

Repair and maintenance services of special-purpose machinery

33.12.21

Repair and maintenance services of agricultural and forestry machinery

87156 (*)

33.12.22

Repair and maintenance services of metal forming machinery and machine tools

87156 (*)

33.12.23

Repair and maintenance services of machinery for metallurgy

87156 (*)

33.12.24

Repair and maintenance services of machinery for mining, quarrying and construction

87156 (*)

33.12.25

Repair and maintenance services of machinery for food, beverage and tobacco processing

87156 (*)

33.12.26

Repair and maintenance services of machinery for textile, apparel and leather production

87156 (*)

33.12.27

Repair and maintenance services of machinery for paper and paperboard production

87156 (*)

33.12.28

Repair and maintenance services of machinery for plastics and rubber

87156 (*)

33.12.29

Repair and maintenance services of other special-purpose machinery

87156 (*)

33.13

Repair services of electronic and optical equipment

33.13.1

Repair and maintenance services of electronic and optical equipment

33.13.11

Repair and maintenance services of instruments and appliances for measuring, testing and navigation

87154 (*)

33.13.12

Repair and maintenance services of irradiation, electromedical and electrotherapeutic equipment

87154 (*)

33.13.13

Repair and maintenance services of professional optical instruments and photographic equipment

87154 (*)

33.13.19

Repair and maintenance services of other professional electronic equipment

87154 (*)

33.14

Repair services of electrical equipment

33.14.1

Repair and maintenance services of electrical equipment

33.14.11

Repair and maintenance of electric motors, generators, transformers and electricity distribution and control apparatus

87152 (*)

33.14.19

Repair and maintenance services of other professional electrical equipment

87152 (*)

33.15

Repair and maintenance services of ships and boats

33.15.1

Repair and maintenance services of ships and boats

33.15.10

Repair and maintenance services of ships and boats

87149 (*)

33.16

Repair and maintenance services of aircraft and spacecraft

33.16.1

Repair and maintenance services of aircraft and spacecraft

33.16.10

Repair and maintenance services of aircraft and spacecraft

87149 (*)

33.17

Repair and maintenance services of other transport equipment

33.17.1

Repair and maintenance services of other transport equipment

33.17.11

Repair and maintenance services of railway locomotives and rolling-stock

87149 (*)

33.17.19

Repair and maintenance services of other transport equipment n.e.c.

87149 (*)

33.19

Repair services of other equipment

33.19.1

Repair services of other equipment

33.19.10

Repair services of other equipment

87159

33.2

Installation services of industrial machinery and equipment

33.20

Installation services of industrial machinery and equipment

33.20.1

Installation services of fabricated metal products, except machinery and equipment

33.20.11

Installation services of steam generators, except central heating hot water boilers, including installation services for metal pipe systems in industrial plants

87310 (*)

33.20.12

Installation services of other fabricated metal products, except machinery and equipment

87310 (*)

33.20.2

Installation services of general-purpose machinery

33.20.21

Installation services of office and accounting machinery

87333

33.20.29

Installation services of other general-purpose machinery n.e.c.

87320 (*)

33.20.3

Installation services of special-purpose machinery

33.20.31

Installation services of industrial machinery and equipment for agriculture

87320 (*)

33.20.32

Installation services of metal forming machinery

87320 (*)

33.20.33

Installation services of industrial machinery and equipment for metallurgy

87320 (*)

33.20.34

Installation services of industrial machinery and equipment for mining

87320 (*)

33.20.35

Installation services of industrial machinery and equipment for food, beverages and tobacco processing

87320 (*)

33.20.36

Installation services of industrial machinery and equipment for textiles, apparel and leather production

87320 (*)

33.20.37

Installation services of industrial machinery and equipment for paper and paperboard production

87320 (*)

33.20.38

Installation services of industrial machinery and equipment for plastic and rubber production

87320 (*)

33.20.39

Installation services of other special-purpose machinery

87320 (*)

87331

33.20.4

Installation services of electronic and optical equipment

33.20.41

Installation services of professional medical machinery and precision and optical instruments

87350

33.20.42

Installation services of professional electronic equipment

87340

33.20.5

Installation services of electrical equipment

33.20.50

Installation services of electrical equipment

87360

33.20.6

Installation services of industrial process control equipment

33.20.60

Installation services of industrial process control equipment

87320 (*)

33.20.7

Installation services of other goods n.e.c.

33.20.70

Installation services of other goods n.e.c.

87390

D

ELECTRICITY, GAS, STEAM AND AIR CONDITIONING

35

Electricity, gas, steam and air conditioning

35.1

Electricity, transmission and distribution services

35.11

Electricity

35.11.1

Electricity

35.11.10

Electricity

17100

35.12

Transmission services of electricity

35.12.1

Transmission services of electricity

35.12.10

Transmission services of electricity

69111

86311

35.13

Distribution services of electricity

35.13.1

Distribution services of electricity

35.13.10

Distribution services of electricity

69112

86312

35.14

Trade services of electricity

35.14.1

Trade services of electricity

35.14.10

Trade services of electricity

61197

61297

62597

35.2

Manufactured gas; distribution services of gaseous fuels through mains

35.21

Manufactured gas

35.21.1

Coal gas, water gas, producer gas and similar gases, other than petroleum gases

35.21.10

Coal gas, water gas, producer gas and similar gases, other than petroleum gases

17200

35.22

Distribution services of gaseous fuels through mains

35.22.1

Distribution services of gaseous fuels through mains

35.22.10

Distribution services of gaseous fuels through mains

69120

86320

35.23

Trade services of gas through mains

35.23.1

Trade services of gas through mains

35.23.10

Trade services of gas through mains

61191 (*)

35.3

Steam and air conditioning supply services

35.30

Steam and air conditioning supply services

35.30.1

Steam and hot water; steam and hot water supply services

35.30.11

Steam and hot water

17300

35.30.12

Steam and hot water supply services through mains

69220 (*)

86340 (*)

35.30.2

Ice; cooled air and chilled water supply services

35.30.21

Ice, including ice for cooling (i.e. non-food) purposes

17400

35.30.22

Cooled air and chilled water supply services

69220 (*)

86340 (*)

E

WATER SUPPLY; SEWERAGE, WASTE MANAGEMENT AND REMEDIATION SERVICES

36

Natural water; water treatment and supply services

36.0

Natural water; water treatment and supply services

36.00

Natural water; water treatment and supply services

36.00.1

Natural water

36.00.11

Drinking water

18000 (*)

36.00.12

Non-drinking water

18000 (*)

36.00.2

Treatment and distribution services of water through mains

36.00.20

Treatment and distribution services of water through mains

69210

69230

86330

86350

36.00.3

Trade services of water through mains

36.00.30

Trade services of water through mains

61198

37

Sewerage services; sewage sludge

37.0

Sewerage services; sewage sludge

37.00

Sewerage services; sewage sludge

37.00.1

Sewerage services

37.00.11

Sewage removal and treatment services

94110

37.00.12

Treatment services of cesspools and septic tanks

94120

37.00.2

Sewage sludge

37.00.20

Sewage sludge

39920

38

Waste collection, treatment and disposal services; materials recovery services

38.1

Waste; waste collection services

38.11

Non-hazardous waste; collection services of non-hazardous waste

38.11.1

Collection services of non-hazardous recyclable waste

38.11.11

Collection services of non-hazardous recyclable waste, municipal

94221

38.11.19

Collection services of non-hazardous recyclable waste, other

94229

38.11.2

Collection services of non-hazardous non-recyclable waste

38.11.21

Collection services of non-hazardous non-recyclable waste, municipal

94231

38.11.29

Collection services of non-hazardous non-recyclable waste, other

94239

38.11.3

Non-recyclable non-hazardous waste, collected

38.11.31

Non-recyclable non-hazardous municipal waste

39910

38.11.39

Other non-recyclable non-hazardous waste

39990 (*)

38.11.4

Wrecks, for dismantling

38.11.41

Vessels and other floating structures, for breaking up

39370

38.11.49

Wrecks, other than vessels and floating structures, for dismantling

39910 (*)

38.11.5

Other recyclable non-hazardous waste, collected

38.11.51

Glass waste

37111 (*)

38.11.52

Paper and paperboard waste

39240 (*)

38.11.53

Used pneumatic tyres of rubber

39260

38.11.54

Other rubber waste

39250 (*)

38.11.55

Plastic waste

39270 (*)

38.11.56

Textile waste

39211

39212

39214

39216

38.11.57

Leather waste

39220 (*)

38.11.58

Non-hazardous metal waste

39310

39320

39331 (*)

39332 (*)

39333 (*)

39340 (*)

39361 (*)

39362 (*)

39363 (*)

39364 (*)

39365 (*)

39366 (*)

39367

38.11.59

Other non-hazardous recyclable waste, n.e.c.

39280 (*)

39290 (*)

38.11.6

Services of transfer facilities for non-hazardous waste

38.11.61

Services of transfer facilities for non-hazardous recyclable waste

94313

38.11.69

Services of transfer facilities for other non-hazardous waste

94319 (*)

38.12

Hazardous waste; collection services of hazardous waste

38.12.1

Collection services of hazardous waste

38.12.11

Collection services of hazardous medical and other biohazardous waste

94211

38.12.12

Collection services of other hazardous industrial waste

94212

38.12.13

Collection services of hazardous municipal waste

94219

38.12.2

Hazardous waste, collected

38.12.21

Spent (irradiated) fuel elements (cartridges) of nuclear reactors

33720

38.12.22

Pharmaceutical waste

39931

38.12.23

Other medical hazardous waste

39939

38.12.24

Hazardous chemical waste

39950 (*)

38.12.25

Waste oils

39950 (*)

38.12.26

Hazardous metal waste

39365 (*)

39366 (*)

38.12.27

Waste and scrap of primary cells, primary batteries and electric accumulators

39380

38.12.29

Other hazardous waste

39990 (*)

38.12.3

Services of transfer facilities for hazardous waste

38.12.30

Services of transfer facilities for hazardous waste

94311

38.2

Waste treatment and disposal services

38.21

Treatment and disposal services of non-hazardous waste

38.21.1

Non-hazardous waste treatment for final disposal services

38.21.10

Non-hazardous waste treatment for final disposal services

94319 (*)

38.21.2

Non-hazardous waste disposal services

38.21.21

Sanitary landfill services

94331

38.21.22

Other landfill services

94332

38.21.23

Incineration services of non-hazardous waste

94333

38.21.29

Other non-hazardous waste disposal services

94339

38.21.3

Waste organic solvents

38.21.30

Waste organic solvents

39940

38.21.4

Ashes and residues from waste incineration

38.21.40

Ashes and residues from waste incineration

39290 (*)

38.22

Treatment and disposal services of hazardous waste

38.22.1

Nuclear and other hazardous waste treatment services

38.22.11

Nuclear waste treatment services

94321 (*)

38.22.19

Other hazardous waste treatment services

94321 (*)

38.22.2

Nuclear and other hazardous waste disposal services

38.22.21

Nuclear waste disposal services

94322 (*)

38.22.29

Other hazardous waste disposal services

94322 (*)

38.3

Materials recovery services; secondary raw materials

38.31

Dismantling services of wrecks

38.31.1

Dismantling services of wrecks

38.31.11

Shipbreaking services

94312 (*)

38.31.12

Dismantling services of wrecks, other than vessels and floating structures

94312 (*)

38.32

Sorted materials recovery services; secondary raw materials

38.32.1

Sorted materials recovery services

38.32.11

Sorted metal materials recovery services

89410

38.32.12

Sorted non-metal materials recovery services

89420

38.32.2

Metal secondary raw materials

38.32.21

Secondary raw material of precious metals

39331 (*)

39332 (*)

39333 (*)

38.32.22

Secondary raw material of ferrous metals

39340 (*)

38.32.23

Secondary raw material of copper

39361 (*)

38.32.24

Secondary raw material of nickel

39362 (*)

38.32.25

Secondary raw material of aluminium

39363 (*)

38.32.29

Other metal secondary raw materials

39364 (*)

39368

38.32.3

Non-metal secondary raw materials

38.32.31

Secondary raw material of glass

39290 (*)

38.32.32

Secondary raw material of paper and paperboard

39240 (*)

38.32.33

Secondary raw material of plastic

39270 (*)

38.32.34

Secondary raw material of rubber

39250 (*)

38.32.35

Secondary raw material of textile

3921

38.32.39

Other non-metal secondary raw materials

39220 (*)

39280 (*)

39290 (*)

39

Remediation services and other waste management services

39.0

Remediation services and other waste management services

39.00

Remediation services and other waste management services

39.00.1

Remediation and clean-up services

39.00.11

Remediation and clean-up services, soil and groundwater

94413

39.00.12

Remediation and clean-up services, surface water

94412

39.00.13

Remediation and clean-up services, air

94411

39.00.14

Building remediation services

94430

39.00.2

Other remediation and specialised pollution control services

39.00.21

Site remediation containment, control and monitoring services and other site remediation services

94420

39.00.22

Other remediation services

94490

39.00.23

Other specialised pollution control services

94900

F

CONSTRUCTIONS AND CONSTRUCTION WORKS

41

Buildings and building construction works

41.0

Buildings and building construction works

41.00

Buildings and building construction works

41.00.1

Residential buildings

41.00.10

Residential buildings

5311

41.00.2

Non-residential buildings

41.00.20

Non-residential buildings

5312

41.00.3

Construction works for residential buildings (new works, additions, alterations and renovation works)

41.00.30

Construction works for residential buildings (new works, additions, alterations and renovation works)

5411

41.00.4

Construction works for non-residential buildings (new works, additions, alterations and renovation works)

41.00.40

Construction works for non-residential buildings (new works, additions, alterations and renovation works)

5412

42

Constructions and construction works for civil engineering

42.1

Roads and railways; construction works for roads and railways

42.11

Roads and motorways; construction works for roads and motorways

42.11.1

Motorways, roads, streets and other vehicular or pedestrian ways and airfield runways

42.11.10

Motorways, roads, streets and other vehicular or pedestrian ways and airfield runways

53211

53213

42.11.2

Construction works for motorways, roads, streets and other vehicular or pedestrian ways and airfield runways

42.11.20

Construction works for motorways, roads, streets and other vehicular or pedestrian ways and airfield runways

54210 (*)

42.12

Railways and underground railways; construction works for railways and underground railways

42.12.1

Railways and underground railways

42.12.10

Railways and underground railways

53212

42.12.2

Construction works for railways and underground railways

42.12.20

Construction works for railways and underground railways

54210 (*)

42.13

Bridges and tunnels; construction works for bridges and tunnels

42.13.1

Bridges and tunnels

42.13.10

Bridges and tunnels

5322

42.13.2

Construction works for bridges and tunnels

42.13.20

Construction works for bridges and tunnels

54220

42.2

Constructions and construction works for utility projects

42.21

Constructions and construction works for utility projects for fluids

42.21.1

Utility constructions for fluids

42.21.11

Long-distance pipelines for fluids

53241

42.21.12

Local pipelines for fluids

53251

42.21.13

Irrigation systems (canals); water main and line constructions; water treatment plants, sewage disposal plants and pumping stations

53231

53234

53235

42.21.2

Construction works for utility projects for fluids

42.21.21

Construction works for long-distance pipelines

54241

42.21.22

Construction works for local pipelines, including ancillary works

54251

42.21.23

Construction works for irrigation systems (canals), water mains and lines, water treatment plants, sewage disposal plants and pumping stations

54232

54239 (*)

42.21.24

Water well drilling and septic system installation works

5434

42.22

Constructions and construction works for utility projects for electricity and telecommunications

42.22.1

Utility constructions for electricity and telecommunications

42.22.11

Long-distance electricity power lines and communication lines

53242

42.22.12

Local electricity power lines and communication lines

53252

42.22.13

Power plants

53262

42.22.2

Construction works for utility projects for electricity and telecommunications

42.22.21

Construction works for long-distance electricity power lines and communication lines

54242

42.22.22

Construction works for local electricity power lines and communication lines

54252

42.22.23

Construction works for power plants

54260

42.9

Constructions and construction works for other civil engineering projects

42.91

Constructions and construction works for water projects

42.91.1

Coastal and port constructions, dams, locks and related hydro-mechanical structures

42.91.10

Coastal and port constructions, dams, locks and related hydro-mechanical structures

53232

53233

42.91.2

Construction works for coastal and port constructions, dams, locks and related hydro-mechanical structures

42.91.20

Construction works for coastal and port constructions, dams, locks and related hydro-mechanical structures

54231

54239 (*)

42.99

Constructions and construction works for other civil engineering projects n.e.c.

42.99.1

Other civil engineering constructions

42.99.11

Mining and manufacturing constructions

53261

53263

53269

42.99.12

Sport and recreation constructions

53270

42.99.19

Other civil engineering constructions n.e.c.

53290

42.99.2

Construction works for other civil engineering constructions

42.99.21

Construction works for mining and manufacturing

54270

42.99.22

Construction works for structures of outdoor stadia and sport grounds

54280

42.99.29

Construction works for civil engineering constructions n.e.c.

54290

43

Specialised construction works

43.1

Demolition and site preparation works

43.11

Demolition works

43.11.1

Demolition works

43.11.10

Demolition works

54310

43.12

Site preparation works

43.12.1

Site preparation works

43.12.11

Soil and land preparation works; clearance works

54320 (*)

43.12.12

Excavating and earthmoving works

54330

43.13

Test drilling and boring works

43.13.1

Test drilling and boring works

43.13.10

Test drilling and boring works

54320 (*)

43.2

Electrical, plumbing and other construction installation works

43.21

Electrical installation works

43.21.1

Electrical installation works

43.21.10

Electrical installation works

5461

43.22

Plumbing, heat and air-conditioning installation works

43.22.1

Water plumbing, drain laying, heating, ventilation and air conditioning installation works

43.22.11

Water plumbing and drain laying works

5462

43.22.12

Heating, ventilation and air conditioning installation works

5463

43.22.2

Gas fitting installation works

43.22.20

Gas fitting installation works

54640

43.29

Other construction installation works

43.29.1

Other construction installation works

43.29.11

Insulation works

54650

43.29.12

Fencing and railing installation works

54770

43.29.19

Other installation works n.e.c.

5469

43.3

Building completion and finishing works

43.31

Plastering works

43.31.1

Plastering works

43.31.10

Plastering works

54720

43.32

Joinery installation works

43.32.1

Joinery installation works

43.32.10

Joinery installation works

54760 (*)

43.33

Floor and wall covering works

43.33.1

Tiling works

43.33.10

Tiling works

54740

43.33.2

Other floor laying and covering, wall covering and wall papering works

43.33.21

Terrazzo, marble, granite and slate works

54790 (*)

43.33.29

Other floor laying and covering, wall covering and wall papering works n.e.c.

54750

43.34

Painting and glazing works

43.34.1

Painting works

43.34.10

Painting works

54730

43.34.2

Glazing works

43.34.20

Glazing works

54710

43.39

Other building completion and finishing works

43.39.1

Other building completion and finishing works

43.39.11

Ornamentation fitting works

54760 (*)

43.39.19

Other building completion and finishing works n.e.c.

54790 (*)

43.9

Other specialised construction works

43.91

Roofing works

43.91.1

Roofing works

43.91.11

Roof framing works

54522

43.91.19

Other roofing works

54530 (*)

43.99

Other specialised construction works n.e.c.

43.99.1

Waterproofing works

43.99.10

Waterproofing works

54530 (*)

43.99.2

Scaffolding works

43.99.20

Scaffolding works

54570

43.99.3

Pile driving works; foundation works

43.99.30

Pile driving works; foundation works

5451

43.99.4

Concreting works

43.99.40

Concreting works

54540

43.99.5

Structural steel components erection works

43.99.50

Structural steel components erection works

54550

43.99.6

Masonry and bricklaying works

43.99.60

Masonry and bricklaying works

54560

43.99.7

Assembly and erection works of prefabricated constructions

43.99.70

Assembly and erection works of prefabricated constructions

54400

43.99.9

Specialised construction works n.e.c.

43.99.90

Specialised construction works n.e.c.

54521

54590

G

WHOLESALE AND RETAIL TRADE SERVICES; REPAIR SERVICES OF MOTOR VEHICLES AND MOTORCYCLES

45

Wholesale and retail trade and repair services of motor vehicles and motorcycles

45.1

Trade services of motor vehicles

45.11

Trade services of cars and light motor vehicles

45.11.1

Wholesale trade services of cars and light motor vehicles

45.11.11

Wholesale trade services of passenger motor vehicles

61181 (*)

45.11.12

Wholesale trade services of specialised passenger motor vehicles such as ambulances and minibuses, etc. and off-road motor vehicles (with a weight ≤ 3,5 tons)

61181 (*)

45.11.2

Specialised store retail trade services of cars and light motor vehicles

45.11.21

Specialised store retail trade services of new passenger motor vehicles

62281 (*)

45.11.22

Specialised store retail trade services of used passenger motor vehicles

62281 (*)

45.11.23

Specialised store retail trade services of new specialised passenger motor vehicles such as ambulances and minibuses, etc. and off-road motor vehicles (with a weight ≤ 3,5 tons)

62281 (*)

45.11.24

Specialised store retail trade services of used specialised passenger motor vehicles such as ambulances and minibuses, etc. and off-road motor vehicles (with a weight ≤ 3,5 tons)

62281 (*)

45.11.3

Other retail trade services of cars and light motor vehicles

45.11.31

Internet retail trade services of cars and light motor vehicles

62381 (*)

45.11.39

Other retail trade services of cars and light motor vehicles n.e.c.

62381 (*)

45.11.4

Wholesale trade services on a fee or contract basis of cars and light motor vehicles

45.11.41

Internet wholesale trade services on a fee or contract basis of cars and light motor vehicles

62581 (*)

45.11.49

Other wholesale trade services on a fee or contract basis of cars and light motor vehicles

62581 (*)

45.19

Trade services of other motor vehicles

45.19.1

Wholesale trade services of other motor vehicles

45.19.11

Wholesale trade services of lorries, trucks, trailers, semi-trailers and buses

61181 (*)

45.19.12

Wholesale trade services of camping vehicles such as caravans and motor homes

61181 (*)

45.19.2

Specialised store retail trade services of other motor vehicles

45.19.21

Specialised store retail trade services of lorries, trucks, trailers, semi-trailers and buses

62281 (*)

45.19.22

Specialised store retail trade services of camping vehicles such as caravans and motor homes

62281 (*)

45.19.3

Other retail trade services of other motor vehicles

45.19.31

Internet retail trade services of other motor vehicles

62381 (*)

45.19.39

Other retail trade services of motor vehicles n.e.c.

62381 (*)

45.19.4

Wholesale trade services on a fee or contract basis of other motor vehicles

45.19.41

Internet wholesale trade services on a fee or contract basis of other motor vehicles

62581 (*)

45.19.49

Other wholesale trade services on a fee or contract basis of other motor vehicles

62581 (*)

45.2

Maintenance and repair services of motor vehicles

45.20

Maintenance and repair services of motor vehicles

45.20.1

Maintenance and repair services of cars and light goods motor vehicles

45.20.11

Ordinary maintenance and repair services (except electrical system, tyre and body repair services) of cars and light goods motor vehicles

87141 (*)

45.20.12

Electrical system repair services of cars and light goods motor vehicles

87141 (*)

45.20.13

Tyre repair services, including wheel adjustment and balancing of cars and light goods motor vehicles

87141 (*)

45.20.14

Body repair and similar services (door, lock, window, repainting, collision repair) of cars and light goods motor vehicles

87141 (*)

45.20.2

Maintenance and repair services of other motor vehicles

45.20.21

Ordinary maintenance and repair services (except electrical system and body repair services) of other motor vehicles

87143 (*)

45.20.22

Electrical system repair services of other motor vehicles

87143 (*)

45.20.23

Body repair and similar services (door, lock, window, repainting, collision repair) of other motor vehicles

87143 (*)

45.20.3

Car-washing, polishing and similar services

45.20.30

Car-washing, polishing and similar services

87141 (*)

45.3

Trade services of motor vehicle parts and accessories

45.31

Wholesale trade services of motor vehicle parts and accessories

45.31.1

Wholesale trade services of motor vehicle parts and accessories

45.31.11

Wholesale trade services of rubber tyres and inner tubes for tyres

61181 (*)

45.31.12

Wholesale trade services of other motor vehicle parts and accessories

61181 (*)

45.31.2

Wholesale trade services on a fee or contract basis of motor vehicle parts and accessories

45.31.20

Wholesale trade services on a fee or contract basis of motor vehicle parts and accessories

62581 (*)

45.32

Retail trade services of motor vehicle parts and accessories

45.32.1

Specialised store retail trade services of motor vehicle parts and accessories

45.32.11

Specialised store retail trade services of tyres

62281 (*)

45.32.12

Specialised store retail trade services of other motor vehicle parts and accessories

62281 (*)

45.32.2

Other retail trade services of parts and accessories of motor vehicles

45.32.21

Internet retail trade services of parts and accessories of motor vehicles

62381 (*)

45.32.22

Mail order retail trade services of parts and accessories of motor vehicles

62381 (*)

45.32.29

Other retail trade services of parts and accessories of motor vehicles n.e.c.

62481

45.4

Trade, maintenance and repair services of motorcycles and related parts and accessories

45.40

Trade, maintenance and repair services of motorcycles and related parts and accessories

45.40.1

Wholesale trade services of motorcycles and related parts and accessories

45.40.10

Wholesale trade services of motorcycles and related parts and accessories

61181 (*)

45.40.2

Specialised store retail trade services of motorcycles and related parts and accessories

45.40.20

Specialised store retail trade services of motorcycles and related parts and accessories

62281 (*)

45.40.3

Other retail trade services of motorcycles and related parts and accessories

45.40.30

Other retail trade services of motorcycles and related parts and accessories

62381 (*)

45.40.4

Wholesale trade services on a fee or contract basis of motorcycles and related parts and accessories

45.40.40

Wholesale trade services on a fee or contract basis of motorcycles and related parts and accessories

62581 (*)

45.40.5

Maintenance and repair services of motorcycles

45.40.50

Maintenance and repair services of motorcycles

87142

46

Wholesale trade services, except of motor vehicles and motorcycles

46.1

Wholesale trade services on a fee or contract basis

46.11

Wholesale trade services on a fee or contract basis of agricultural raw materials, live animals, textile raw materials and semi-finished goods

46.11.1

Wholesale trade services on a fee or contract basis of agricultural raw materials, live animals, textile raw materials and semi-finished goods

46.11.11

Wholesale trade services on a fee or contract basis of live animals

61214

46.11.12

Wholesale trade services on a fee or contract basis of flowers and plants

61212

46.11.19

Wholesale trade services on a fee or contract basis of other agricultural raw materials, textile raw materials and semi-finished goods

61211

61213

61215

61219

46.12

Wholesale trade services on a fee or contract basis of fuels, ores, metals and industrial chemicals

46.12.1

Wholesale trade services on a fee or contract basis of fuels, ores, metals and industrial chemicals

46.12.11

Wholesale trade services on a fee or contract basis of solid, liquid and gaseous fuels and related products

61291

46.12.12

Wholesale trade services on a fee or contract basis of metal ores and metal in primary forms

61292

46.12.13

Wholesale trade services on a fee or contract basis of industrial chemicals, fertilisers and agrochemical products

61271

61272

46.13

Wholesale trade services on a fee or contract basis of timber and building materials

46.13.1

Wholesale trade services on a fee or contract basis of timber and building materials

46.13.11

Wholesale trade services on a fee or contract basis of timber and products of timber

61293

46.13.12

Wholesale trade services on a fee or contract basis of building materials

61261

61262

61263

61264

46.14

Wholesale trade services on a fee or contract basis of machinery, industrial equipment, ships and aircraft

46.14.1

Wholesale trade services on a fee or contract basis of machinery, industrial equipment, ships and aircraft

46.14.11

Wholesale trade services on a fee or contract basis of computers, software, electronic and telecommunications equipment and other office equipment

61283

61284

61285

46.14.12

Wholesale trade services on a fee or contract basis of ships, aircraft and other transport equipment n.e.c.

61282

46.14.19

Wholesale trade services on a fee or contract basis of other machinery and industrial equipment n.e.c.

61286

61287

61288

61289

46.15

Wholesale trade services on a fee or contract basis of furniture, household goods, hardware and ironmongery

46.15.1

Wholesale trade services on a fee or contract basis of furniture, household goods, hardware and ironmongery

46.15.11

Wholesale trade services on a fee or contract basis of furniture

61241

46.15.12

Wholesale trade services on a fee or contract basis of radio, television and video equipment

61242

46.15.13

Wholesale trade services on a fee or contract basis of hardware and hand tools

61265

46.15.19

Wholesale trade services on a fee or contract basis of cutlery and household goods n.e.c.

61243

61244

61245

61246

46.16

Wholesale trade services on a fee or contract basis of textiles, clothing, fur, footwear and leather goods

46.16.1

Wholesale trade services on a fee or contract basis of textiles, clothing, fur, footwear and leather goods

46.16.11

Wholesale trade services on a fee or contract basis of textiles

61231

61232

46.16.12

Wholesale trade services on a fee or contract basis of clothing, fur and footwear

61233

61234

46.16.13

Wholesale trade services on a fee or contract basis of leather goods and travel accessories

61256

46.17

Wholesale trade services on a fee or contract basis of food, beverages and tobacco

46.17.1

Wholesale trade services on a fee or contract basis of food, beverages and tobacco

46.17.11

Wholesale trade services on a fee or contract basis of food

61221

61222

61223

61224

61225

61227

61229

46.17.12

Wholesale trade services on a fee or contract basis of beverages

61226

46.17.13

Wholesale trade services on a fee or contract basis of tobacco

61228

46.18

Wholesale trade services on a fee or contract basis of other particular products

46.18.1

Wholesale trade services on a fee or contract basis of other particular products

46.18.11

Wholesale trade services on a fee or contract basis of pharmaceutical and medical goods, perfumery and toilet articles and cleaning materials

61273

61274

61275

61276

46.18.12

Wholesale trade services on a fee or contract basis of games and toys, sports goods, bicycles, books, newspapers, magazines and stationery, musical instruments, watches, clocks and jewellery, photographic and optical equipment

61251

61252

61253

61254

61255

61259

46.18.19

Wholesale trade services on a fee or contract basis of other particular products n.e.c.

61294

61295

61299

46.19

Wholesale trade services on a fee or contract basis of a variety of goods

46.19.1

Wholesale trade services on a fee or contract basis of a variety of goods

46.19.10

Wholesale trade services on a fee or contract basis of a variety of goods

612

46.2

Wholesale trade services of agricultural raw materials and live animals

46.21

Wholesale trade services of grain, unmanufactured tobacco, seeds and animal feeds

46.21.1

Wholesale trade services of grain, seeds and animal feeds

46.21.11

Wholesale trade services of grain

61111 (*)

46.21.12

Wholesale trade services of seeds (other than oil seeds)

61111 (*)

46.21.13

Wholesale trade services of oil seeds and oleaginous fruits

61111 (*)

46.21.14

Wholesale trade services of animal feeds

61111 (*)

46.21.19

Wholesale trade services of other agricultural raw materials n.e.c.

61119

46.21.2

Wholesale trade services of unmanufactured tobacco

46.21.20

Wholesale trade services of unmanufactured tobacco

61113

46.22

Wholesale trade services of flowers and plants

46.22.1

Wholesale trade services of flowers and plants

46.22.10

Wholesale trade services of flowers and plants

61112

46.23

Wholesale trade services of live animals

46.23.1

Wholesale trade services of live animals

46.23.10

Wholesale trade services of live animals

61114

46.24

Wholesale trade services of hides, skins and leather

46.24.1

Wholesale trade services of hides, skins and leather

46.24.10

Wholesale trade services of hides, skins and leather

61115

46.3

Wholesale trade services of food, beverages and tobacco

46.31

Wholesale trade services of fruit and vegetables

46.31.1

Wholesale trade services of fruits and vegetables

46.31.11

Wholesale trade services of fresh fruit and vegetables

61121 (*)

46.31.12

Wholesale trade services of processed fruit and vegetables

61121 (*)

46.32

Wholesale trade services of meat and meat products

46.32.1

Wholesale trade services of meat and meat products

46.32.11

Wholesale trade services of meat (including poultry)

61123 (*)

46.32.12

Wholesale trade services of meat products (including poultry products)

61123 (*)

46.33

Wholesale trade services of dairy products, eggs and edible oils and fats

46.33.1

Wholesale trade services of dairy products, eggs and edible oils and fats

46.33.11

Wholesale trade services of dairy products

61122 (*)

46.33.12

Wholesale trade services of eggs

61122 (*)

46.33.13

Wholesale trade services of edible oils and fats

61122 (*)

46.34

Wholesale trade services of beverages

46.34.1

Wholesale trade services of beverages

46.34.11

Wholesale trade services of juices, mineral waters, soft drinks and other non-alcoholic beverages

61126 (*)

46.34.12

Wholesale trade services of alcoholic beverages

61126 (*)

46.35

Wholesale trade services of tobacco products

46.35.1

Wholesale trade services of tobacco products

46.35.10

Wholesale trade services of tobacco products

61128

46.36

Wholesale trade services of sugar and chocolate and sugar confectionery

46.36.1

Wholesale trade services of sugar, chocolate and sugar confectionery

46.36.11

Wholesale trade services of sugar

61129 (*)

46.36.12

Wholesale trade services of bakery products

61125 (*)

46.36.13

Wholesale trade services of chocolate and sugar confectionery

61125 (*)

46.37

Wholesale trade services of coffee, tea, cocoa and spices

46.37.1

Wholesale trade services of coffee, tea, cocoa and spices

46.37.10

Wholesale trade services of coffee, tea, cocoa and spices

61125 (*)

46.38

Wholesale trade services of other food, including fish, crustaceans and molluscs

46.38.1

Wholesale trade services of fish, crustaceans and molluscs

46.38.10

Wholesale trade services of fish, crustaceans and molluscs

61124

46.38.2

Wholesale trade services of other food products

46.38.21

Wholesale trade services of homogenised food preparations and dietetic food

61129 (*)

46.38.29

Wholesale trade services of other food products n.e.c.

61129 (*)

46.39

Non-specialised wholesale trade services of food, beverages and tobacco

46.39.1

Wholesale trade services of food, beverages and tobacco, non-specialised

46.39.11

Wholesale trade services of frozen food, non-specialised

611 (*)

46.39.12

Wholesale trade services of food, not frozen, beverages and tobacco, non-specialised

611 (*)

46.4

Wholesale trade services of household goods

46.41

Wholesale trade services of textiles

46.41.1

Wholesale trade services of textiles

46.41.11

Wholesale trade services of yarn

61131 (*)

46.41.12

Wholesale trade services of fabrics

61131 (*)

46.41.13

Wholesale trade services of household linens, curtains and diverse household articles of textile materials

61132 (*)

46.41.14

Wholesale trade services of haberdashery

61132 (*)

46.42

Wholesale trade services of clothing and footwear

46.42.1

Wholesale trade services of clothing and footwear

46.42.11

Wholesale trade services of clothing

61133

46.42.12

Wholesale trade services of footwear

61134

46.43

Wholesale trade services of electrical household appliances

46.43.1

Wholesale trade services of electrical household appliances

46.43.11

Wholesale trade services of electrical household appliances, except radio, television and photographic goods

61144 (*)

46.43.12

Wholesale trade services of radio, television, video and DVD equipment

61142 (*)

46.43.13

Wholesale trade services of records, audio and video tapes, CDs and DVDs (except blank tapes)

61142 (*)

46.43.14

Wholesale trade services of photographic and optical goods

61152

46.44

Wholesale trade services of china and glassware and cleaning materials

46.44.1

Wholesale trade services of china and glassware and cleaning materials

46.44.11

Wholesale trade services of glassware, china and pottery

61145 (*)

46.44.12

Wholesale trade services of cleaning materials

61176

46.45

Wholesale trade services of perfume and cosmetics

46.45.1

Wholesale trade services of perfume and cosmetics

46.45.10

Wholesale trade services of perfume and cosmetics

61175

46.46

Wholesale trade services of pharmaceutical goods

46.46.1

Wholesale trade services of pharmaceutical goods

46.46.11

Wholesale trade services of basic pharmaceutical products and pharmaceutical preparations

61173

46.46.12

Wholesale trade services of surgical, medical and orthopaedic instruments and devices

61174

46.47

Wholesale trade services of furniture, carpets and lighting equipment

46.47.1

Wholesale trade services of furniture, carpets and lighting equipment

46.47.11

Wholesale trade services of household furniture

61141

46.47.12

Wholesale trade services of lighting equipment

61143

46.47.13

Wholesale trade services of carpets and rugs

61163 (*)

46.48

Wholesale trade services of watches and jewellery

46.48.1

Wholesale trade services of watches and jewellery

46.48.10

Wholesale trade services of watches and jewellery

61154

46.49

Wholesale trade services of other household goods

46.49.1

Wholesale trade services of cutlery and domestic metal ware, wickerwork, cork goods and other household articles n.e.c.

46.49.11

Wholesale trade services of cutlery and domestic metal ware

61145 (*)

46.49.12

Wholesale trade services of wickerwork, cork goods, cooper's ware and other wooden ware

61146

46.49.19

Wholesale trade services of household articles and equipment n.e.c.

61144 (*)

46.49.2

Wholesale trade services of books, magazines and stationery

46.49.21

Wholesale trade services of books

61151 (*)

46.49.22

Wholesale trade services of magazines and newspapers

61151 (*)

46.49.23

Wholesale trade services of stationery

61151 (*)

46.49.3

Wholesale trade services of other consumer goods

46.49.31

Wholesale trade services of musical instruments

61142 (*)

46.49.32

Wholesale trade services of games and toys

61153

46.49.33

Wholesale trade services of sports goods (incl. bicycles)

61155

46.49.34

Wholesale trade services of leather goods and travel accessories

61156

46.49.35

Wholesale trade services of stamps and coins

61159 (*)

46.49.36

Wholesale trade services of souvenirs and arts

61159 (*)

46.49.39

Wholesale trade services of other consumer goods n.e.c.

61159 (*)

46.5

Wholesale trade services of information and communication equipment

46.51

Wholesale trade services of computers, computer peripheral equipment and software

46.51.1

Wholesale trade services of computers, computer peripheral equipment and software

46.51.10

Wholesale trade services of computers, computer peripheral equipment and software

61184

46.52

Wholesale trade services of electronic and telecommunications equipment and parts

46.52.1

Wholesale trade services of electronic and telecommunications equipment and parts

46.52.11

Wholesale trade services of telecommunications equipment and parts

61185 (*)

46.52.12

Wholesale trade services of electronic equipment and parts

61142 (*)

46.52.13

Wholesale trade services of blank audio and video tapes and diskettes, magnetic and optical disks CDs and DVDs

61185 (*)

46.6

Wholesale trade services of other machinery, equipment and supplies

46.61

Wholesale trade services of agricultural machinery, equipment and supplies

46.61.1

Wholesale trade services of agricultural machinery, equipment and supplies

46.61.11

Wholesale trade services of agricultural and forestry machinery, equipment and supplies, including tractors

61186 (*)

46.61.12

Wholesale trade services of lawn and garden machinery, equipment and supplies

61186 (*)

46.62

Wholesale trade services of machine tools

46.62.1

Wholesale trade services of machine tools

46.62.11

Wholesale trade services of machine tools for working wood

61188 (*)

46.62.12

Wholesale trade services of machine tools for working metal

61188 (*)

46.62.19

Wholesale trade services of machine tools for working other materials

61188 (*)

46.63

Wholesale trade services of mining, construction and civil engineering machinery

46.63.1

Wholesale trade services of mining, construction and civil engineering machinery

46.63.10

Wholesale trade services of mining, construction and civil engineering machinery

61187

46.64

Wholesale trade services of machinery for the textile industry and of sewing and knitting machines

46.64.1

Wholesale trade services of machinery for the textile industry and of sewing and knitting machines

46.64.10

Wholesale trade services of machinery for the textile industry and of sewing and knitting machines

61188 (*)

46.65

Wholesale trade services of office furniture

46.65.1

Wholesale trade services of office furniture

46.65.10

Wholesale trade services of office furniture

61183 (*)

46.66

Wholesale trade services of other office machinery and equipment

46.66.1

Wholesale trade services of other office machinery and equipment

46.66.10

Wholesale trade services of other office machinery and equipment

61183 (*)

46.69

Wholesale trade services of other machinery and equipment

46.69.1

Wholesale trade services of other machinery and equipment

46.69.11

Wholesale trade services of transport equipment other than motor vehicles, motorcycles and bicycles

61182

46.69.12

Wholesale trade services of machinery and equipment related supplies

61189 (*)

46.69.13

Wholesale trade services of lifting and handling equipment

61189 (*)

46.69.14

Wholesale trade services of machinery for the food, beverages and tobacco industry

61188 (*)

46.69.15

Wholesale trade services of professional electrical machinery, apparatus and materials

61189 (*)

46.69.16

Wholesale trade services of weapons and ammunitions

61189 (*)

46.69.19

Wholesale trade services of other general and special-purpose machinery, apparatus and equipment

61189 (*)

46.7

Other specialised wholesale trade services

46.71

Wholesale trade services of solid, liquid and gaseous fuels and related products

46.71.1

Wholesale trade services of solid, liquid and gaseous fuels and related products

46.71.11

Wholesale trade services of solid fuels

61191 (*)

46.71.12

Wholesale trade services of motor spirit, including aviation spirit

61191 (*)

46.71.13

Wholesale trade services of other liquid and gaseous fuels and related products

61191 (*)

46.72

Wholesale trade services of metals and metal ores

46.72.1

Wholesale trade services of metals and metal ores

46.72.11

Wholesale trade services of iron ores

61192 (*)

46.72.12

Wholesale trade services of non-iron ores

61192 (*)

46.72.13

Wholesale trade services of iron and steel in primary forms

61192 (*)

46.72.14

Wholesale trade services of non-iron metals in primary forms

61192 (*)

46.73

Wholesale trade services of wood, construction materials and sanitary equipment

46.73.1

Wholesale trade services of wood, construction materials and sanitary equipment

46.73.11

Wholesale trade services of wood in the rough

61193 (*)

46.73.12

Wholesale trade services of products of primary processing of wood

61193 (*)

46.73.13

Wholesale trade services of sanitary equipment

61162

46.73.14

Wholesale trade services of paints, varnishes and lacquers

61164

46.73.15

Wholesale trade services of flat glass

61161 (*)

46.73.16

Wholesale trade services of other construction materials

61161 (*)

46.73.17

Wholesale trade services of wallpaper

61163 (*)

46.73.18

Wholesale trade services of floor coverings (except carpets)

61163 (*)

46.74

Wholesale trade services of hardware, plumbing and heating equipment and supplies

46.74.1

Wholesale trade services of hardware, plumbing and heating equipment and supplies

46.74.11

Wholesale trade services of hardware

61165 (*)

46.74.12

Wholesale trade services of plumbing and heating equipment and supplies

61199 (*)

46.74.13

Wholesale trade services of hand tools

61165 (*)

46.75

Wholesale trade services of chemical products

46.75.1

Wholesale trade services of chemical products

46.75.11

Wholesale trade services of fertilisers and agro-chemical products

61172

46.75.12

Wholesale trade services of industrial chemicals

61171

46.76

Wholesale trade services of other intermediate products

46.76.1

Wholesale trade services of other intermediate products

46.76.11

Wholesale trade services of paper and paperboard

61194

46.76.12

Wholesale trade services of textile fibres

61131 (*)

46.76.13

Wholesale trade services of plastics and rubber in primary forms

61199 (*)

46.76.19

Wholesale trade services of intermediate products, other than agricultural, n.e.c.

61199 (*)

46.77

Wholesale trade services of waste and scrap

46.77.1

Wholesale trade services of waste and scrap

46.77.10

Wholesale trade services of waste and scrap

61195

46.9

Non-specialised wholesale trade services

46.90

Non-specialised wholesale trade services

46.90.1

Non-specialised wholesale trade services

46.90.10

Non-specialised wholesale trade services

61

47

Retail trade services, except of motor vehicles and motorcycles

47.0

Retail trade services, except of motor vehicles and motorcycles

47.00

Retail trade services, except of motor vehicles and motorcycles

47.00.1

Retail trade services of fruit, vegetables, meat, fish, bakery and dairy products and eggs

47.00.11

Retail trade services of fresh fruit and vegetables

62 (*) 21 (*)

47.00.12

Retail trade services of processed fruit and vegetables

62 (*) 21 (*)

47.00.13

Retail trade services of meat

62 (*) 23 (*)

47.00.14

Retail trade services of meat products

62 (*) 23 (*)

47.00.15

Retail trade services of fish, crustaceans and molluscs

62 (*) 24

47.00.16

Retail trade services of bakery products

62 (*) 25 (*)

47.00.17

Retail trade services of sugar confectionery

62 (*) 25 (*)

47.00.18

Retail trade services of dairy products

62 (*) 22 (*)

47.00.19

Retail trade services of eggs

62 (*) 22 (*)

47.00.2

Retail trade services of other food products, beverages and tobacco

47.00.21

Retail trade services of coffee, tea, cocoa and spices

62 (*) 27

47.00.22

Retail trade services of edible oils and fats

62 (*) 22 (*)

47.00.23

Retail trade services of homogenised food preparations and dietetic food

62 (*) 29 (*)

47.00.24

Retail trade services of other food products n.e.c.

62 (*) 29 (*)

47.00.25

Retail trade services of alcoholic beverages

62 (*) 26 (*)

47.00.26

Retail trade services of other beverages

62 (*) 26 (*)

47.00.27

Retail trade services of tobacco products

62 (*) 28

47.00.3

Retail trade services of information and communication equipment

47.00.31

Retail trade services of computers, peripheral units and software

62 (*) 84

47.00.32

Retail trade services of telecommunications equipment

62 (*) 85

47.00.33

Retail trade services of audio and video equipment

62 (*) 42 (*)

47.00.4

Retail trade services of construction materials and hardware

47.00.41

Retail trade services of hardware

62 (*) 65 (*)

47.00.42

Retail trade services of paints, varnishes and lacquers

62 (*) 64

47.00.43

Retail trade services of flat glass

62 (*) 61 (*)

47.00.44

Retail trade services lawn and garden equipment

62 (*) 86

47.00.45

Retail trade services of plumbing and heating equipment and supplies

62 (*) 61 (*)

47.00.46

Retail trade services of sanitary equipment

62 (*) 62

47.00.47

Retail trade services of hand tools

62 (*) 65 (*)

47.00.49

Retail trade services of construction materials n.e.c.

62 (*) 61 (*)

47.00.5

Retail trade services of household articles

47.00.51

Retail trade services of textiles

62 (*) 31

47.00.52

Retail trade services of curtains and net curtains

62 (*) 32

47.00.53

Retail trade services of wallpaper and floor coverings, carpets and rugs

62 (*) 63

47.00.54

Retail trade services of electrical household appliances

62 (*) 44

47.00.55

Retail trade services of furniture

62 (*) 41

47.00.56

Retail trade services of articles for lighting

62 (*) 43

47.00.57

Retail trade services of wooden ware, cork goods and wickerwork goods

62 (*) 46

47.00.58

Retail trade services of musical instruments and music scores

62 (*) 42 (*)

47.00.59

Retail trade services of crockery, glassware, china, pottery, cutlery and non-electrical household appliances, articles and equipment n.e.c.

62 (*) 45

47.00.6

Retail trade services of cultural and recreational goods

47.00.61

Retail trade services of books

62 (*) 51 (*)

47.00.62

Retail trade services of newspapers and magazines

62 (*) 51 (*)

47.00.63

Retail trade services of stationery

62 (*) 51 (*)

47.00.64

Retail trade services of music and video recordings

62 (*) 42 (*)

47.00.65

Retail trade services of sporting equipment

62 (*) 55 (*)

47.00.66

Retail trade services of camping equipment

62 (*) 55 (*)

47.00.67

Retail trade services of games and toys

62 (*) 53

47.00.68

Retail trade services of stamps and coins

62 (*) 59 (*)

47.00.69

Retail trade services of souvenirs and arts

62 (*) 59 (*)

47.00.7

Retail trade services of clothing, pharmaceutical and medical goods, toilet articles, flowers, plants, pet animals and pet food

47.00.71

Retail trade services of clothing

62 (*) 33

47.00.72

Retail trade services of footwear

62 (*) 34

47.00.73

Retail trade services of leather goods and travel accessories

62 (*) 56

47.00.74

Retail trade services of pharmaceutical goods

62 (*) 73

47.00.75

Retail trade services of medical and orthopaedic goods

62 (*) 74

47.00.76

Retail trade services of cosmetic and toilet articles

62 (*) 75

47.00.77

Retail trade services of flowers, plants and seeds

62 (*) 12

47.00.78

Retail trade services of fertilisers and agro-chemical products

62 (*) 71

62 (*) 72

47.00.79

Retail trade services of pet animals and pet food

62 (*) 14

47.00.8

Retail trade services of automotive fuel and other new goods n.e.c.

47.00.81

Retail trade services of automotive fuel

62 (*) 91 (*)

47.00.82

Retail trade services of watches and jewellery

62 (*) 54

47.00.83

Retail trade services of photographic, optical and precision equipment, services of opticians

62 (*) 52

47.00.84

Retail trade services of cleaning materials

62 (*) 76

47.00.85

Retail trade services of household fuel oil, bottled gas, coal and wood

62 (*) 91 (*)

47.00.86

Retail trade services of other non-food consumer products n.e.c.

62 (*) 59 (*)

47.00.87

Retail trade services of agricultural raw materials n.e.c.

62 (*) 11

62 (*) 13

62 (*) 15

62 (*) 19

47.00.88

Retail trade services of machinery and equipment n.e.c.

62 (*) 83

62 (*) 87

62 (*) 88

62 (*) 89

47.00.89

Retail trade services of non-food non-consumer products n.e.c.

62 (*) 92

62 (*) 93

62 (*) 94

62 (*) 95

62 (*) 99

47.00.9

Retail trade services of second-hand goods

47.00.91

Retail trade services of antiques

62 (*)

47.00.92

Retail trade services of second-hand books

62 (*)

47.00.99

Retail trade services of other second-hand goods

62 (*)

H

TRANSPORTATION AND STORAGE SERVICES

49

Land transport services and transport services via pipelines

49.1

Passenger rail transport services, interurban

49.10

Passenger rail transport services, interurban

49.10.1

Passenger rail transport services, interurban

49.10.11

Passenger rail transport services for sightseeing

64131

49.10.19

Other passenger rail transport services, interurban

64210

49.2

Freight rail transport services

49.20

Freight rail transport services

49.20.1

Freight rail transport services

49.20.11

Railway transport services of freight by refrigerator cars

65121

49.20.12

Railway transport services of freight by tanker cars, petroleum products

65122 (*)

49.20.13

Railway transport services of freight by tanker cars, bulk liquids and gases

65122 (*)

49.20.14

Railway transport services of intermodal containers

65123

49.20.15

Railway transport services of letters and parcels

65124

49.20.16

Railway transport services of dry bulk goods

65125

49.20.19

Other railway transport services of freight

65126

65129

49.3

Other passenger land transport services

49.31

Urban and suburban passenger land transport services

49.31.1

Urban and suburban railway transport services of passengers

49.31.10

Urban and suburban railway transport services of passengers

64111

49.31.2

Other urban and suburban passenger land transport services

49.31.21

Urban and suburban scheduled road transport services of passengers

64112

49.31.22

Mixed mode urban and suburban scheduled transport services of passengers

64113

49.32

Taxi operation services

49.32.1

Taxi operation services

49.32.11

Taxi services

64115

49.32.12

Rental services of passenger cars with driver

64116

49.39

Other passenger land transport services n.e.c.

49.39.1

Interurban and special-purpose scheduled passenger land transport services

49.39.11

Interurban scheduled road transport services of passengers

64221

49.39.12

Interurban special-purpose scheduled road transport services of passengers

64222

49.39.13

Other special-purpose scheduled road transport services of passengers

64114

49.39.2

Passenger transport services by funiculars, teleferics and ski lifts

49.39.20

Passenger transport services by funiculars, teleferics and ski lifts

64119 (*)

49.39.3

Non-scheduled passenger land transport services

49.39.31

Rental services of buses and coaches with driver

66011

49.39.32

Road transport services of passengers for sightseeing

64132

49.39.33

Non-scheduled local bus and coach charter services

64118

49.39.34

Non-scheduled long distance bus and coach charter services

64223

49.39.35

Road transport services of passengers by man- or animal-drawn vehicles

64117

49.39.39

Passenger land transport services n.e.c.

64119 (*)

49.4

Freight transport services by road and removal services

49.41

Freight transport services by road

49.41.1

Freight transport services by road

49.41.11

Road transport services of freight by refrigerator vehicles

65111

49.41.12

Road transport services of freight by tank trucks or semi-trailers, petroleum products

65112 (*)

49.41.13

Road transport services of freight by tank trucks or semi-trailers, other bulk liquids or gases

65112 (*)

49.41.14

Road transport services of intermodal containers

65113

49.41.15

Road transport services of dry bulk goods

65117

49.41.16

Road transport services of live animals

65118

49.41.17

Road transport services of freight by man- or animal-drawn vehicles

65114

49.41.18

Road transport services of letters and parcels

65116

49.41.19

Other road transport services of freight

65119

49.41.2

Rental services of trucks with operator

49.41.20

Rental services of trucks with operator

66012

49.42

Removal services

49.42.1

Removal services

49.42.11

Removal services for households

65115 (*)

49.42.19

Other removal services

65115 (*)

49.5

Transport services via pipeline

49.50

Transport services via pipeline

49.50.1

Transport services via pipeline

49.50.11

Transport services via pipeline of crude or refined petroleum and petroleum products

65131 (*)

49.50.12

Transport services via pipeline of natural gas

65131 (*)

49.50.19

Transport services via pipeline of other goods

65139

50

Water transport services

50.1

Sea and coastal passenger water transport services

50.10

Sea and coastal passenger water transport services

50.10.1

Sea and coastal passenger water transport services

50.10.11

Sea and coastal passenger water transport services by ferries

64231

50.10.12

Sea and coastal passenger water transport services on cruise ships

64232

50.10.19

Other sea and coastal passenger water transport services

64239

50.10.2

Rental services of sea and coastal water vessels for passengers with operator

50.10.20

Rental services of sea and coastal water vessels for passengers with operator

66021 (*)

50.2

Sea and coastal freight water transport services

50.20

Sea and coastal freight water transport services

50.20.1

Sea and coastal freight water transport services

50.20.11

Sea and coastal water transport services of frozen or refrigerated goods by refrigerator vessels

65211

50.20.12

Sea and coastal water transport services of crude oil by tankers

65212 (*)

50.20.13

Sea and coastal water transport services of other bulk liquids or gases by tankers

65212 (*)

50.20.14

Sea and coastal water transport services of intermodal containers by container ships

65213

50.20.15

Sea and coastal water transport services of dry bulk good

65219 (*)

50.20.19

Other sea and coastal freight water transport services

65219 (*)

50.20.2

Rental services of sea and coastal water vessels for freight with operator; towing and pushing services

50.20.21

Rental services of sea and coastal water vessels for freight with operator

66021 (*)

50.20.22

Towing and pushing services on sea and coastal waters

65219 (*)

50.3

Inland passenger water transport services

50.30

Inland passenger water transport services

50.30.1

Inland passenger water transport services

50.30.11

Inland passenger water transport services by ferries

64121

50.30.12

Inland passenger water transport services on cruises

64122

50.30.13

Sightseeing and excursion boat services

64133

50.30.19

Other inland passenger water transport services

64129

50.30.2

Rental services of inland water vessels for passengers with operator

50.30.20

Rental services of inland water vessels for passengers with operator

66022 (*)

50.4

Inland freight water transport services

50.40

Inland freight water transport services

50.40.1

Inland freight water transport services

50.40.11

Inland water transport services of frozen and refrigerated goods by refrigerator vessels

65221

50.40.12

Inland water transport services of crude oil by tankers

65222 (*)

50.40.13

Inland water transport services of other bulk liquids and gases by tankers

65222 (*)

50.40.14

Inland water transport services of intermodal containers by container ships

65229 (*)

50.40.19

Other inland freight water transport services

65229 (*)

50.40.2

Rental services of inland water vessels for freight with operator; towing and pushing services

50.40.21

Rental services of inland water vessels for freight with operator

66022 (*)

50.40.22

Towing and pushing services on inland waters

65229 (*)

51

Air transport services

51.1

Passenger air transport services

51.10

Passenger air transport services

51.10.1

Passenger air transport services

51.10.11

Domestic scheduled air transport services of passengers

64241

51.10.12

Domestic non-scheduled air transport services of passengers, except for sightseeing

64242

51.10.13

International scheduled air transport services of passengers

64243

51.10.14

International non-scheduled air transport services of passengers

64244

51.10.15

Non-scheduled passenger air transport services for sightseeing

64134

51.10.2

Rental services of passenger air transport equipment with operator

51.10.20

Rental services of passenger air transport equipment with operator

66031

51.2

Freight air transport and space transport services

51.21

Freight air transport services

51.21.1

Freight air transport services

51.21.11

Scheduled air transport services of intermodal containers

65319 (*)

51.21.12

Air transport services of letters and parcels

65311

51.21.13

Scheduled air transport services of other freight

65319 (*)

51.21.14

Non-scheduled air transport services of other freight

65319 (*)

51.21.2

Rental services of freight air transport equipment with operator

51.21.20

Rental services of freight air transport equipment with operator

66032

51.22

Space transport services

51.22.1

Space transport services

51.22.11

Space transport services of passengers

64250

51.22.12

Space transport services of freight

65320

52

Warehousing and support services for transportation

52.1

Warehousing and storage services

52.10

Warehousing and storage services

52.10.1

Warehousing and storage services

52.10.11

Refrigerated storage services

67210

52.10.12

Bulk liquid or gas storage services

67220

52.10.13

Grain storage services

67290 (*)

52.10.19

Other warehousing and storage services

67290 (*)

52.2

Support services for transportation

52.21

Services incidental to land transportation

52.21.1

Services incidental to railway transportation

52.21.11

Railway pushing or towing services

67301

52.21.19

Other services incidental to railway transportation

67309

52.21.2

Services incidental to road transportation

52.21.21

Bus station services

67410

52.21.22

Highway operation services

67420 (*)

52.21.23

Bridges and tunnel operation services

67420 (*)

52.21.24

Parking lot services

67430

52.21.25

Towing services for private and commercial vehicles

67440

52.21.29

Other services incidental to road transportation

67490

52.21.3

Services incidental to transportation via pipelines

52.21.30

Services incidental to transportation via pipelines

67490 (*)

52.22

Services incidental to water transportation

52.22.1

Services incidental to water transportation

52.22.11

Port and waterway operation services (except cargo handling) on sea and coastal waters

67511

52.22.12

Inland waterway operation services (except cargo handling)

67512

52.22.13

Pilotage and berthing services on sea and coastal waters

67521

52.22.14

Pilotage and berthing services on inland waters

67522

52.22.15

Vessel salvage and refloating services on sea and coastal waters

67531

52.22.16

Vessel salvage and refloating services in inland waters

67532

52.22.19

Other services incidental to water transportation

67590

52.23

Services incidental to air transportation

52.23.1

Airport operation services (excluding cargo handling), air traffic control services and other services incidental to air transportation

52.23.11

Airport operation services, excluding cargo handling

67610

52.23.12

Air traffic control services

67620

52.23.19

Other service activities incidental to air transportation

67630

52.23.2

Services incidental to space transportation

52.23.20

Services incidental to space transportation

67640

52.24

Cargo handling services

52.24.1

Cargo handling services

52.24.11

Container handling services at ports

67110 (*)

52.24.12

Other container handling services

67110 (*)

52.24.13

Other cargo handling services at ports

67190 (*)

52.24.19

Other cargo handling services

67190 (*)

52.29

Other transportation support services

52.29.1

Freight transport agency services

52.29.11

Ship-broker services

67910 (*)

52.29.12

Other freight brokerage services

67910 (*)

52.29.19

Other freight transport agency services

67910 (*)

52.29.2

Other transportation support services n.e.c.

52.29.20

Other transportation support services n.e.c.

67990

53

Postal and courier services

53.1

Postal services under universal service obligation

53.10

Postal services under universal service obligation

53.10.1

Postal services under universal service obligation

53.10.11

Postal services under universal service obligation related to newspapers and periodicals

68111 (*)

53.10.12

Postal services under universal service obligation related to letters

68111 (*)

53.10.13

Postal services under universal service obligation related to parcels

68112

53.10.14

Post office counter services

68113

53.10.19

Other postal services under universal service obligation

68119

53.2

Other postal and courier services

53.20

Other postal and courier services

53.20.1

Other postal and courier services

53.20.11

Multi-modal courier services

68120

53.20.12

Food home delivery services

68130 (*)

53.20.19

Other postal and courier services n.e.c.

68130 (*)

I

ACCOMMODATION AND FOOD SERVICES

55

Accommodation services

55.1

Hotel and similar accommodation services

55.10

Hotel and similar accommodation services

55.10.1

Room or unit accommodation services for visitors, with daily housekeeping (except time-share)

55.10.10

Room or unit accommodation services for visitors, with daily housekeeping (except time-share)

63111

55.2

Holiday and other short stay accommodation services

55.20

Holiday and other short stay accommodation services

55.20.1

Holiday and other short stay accommodation services

55.20.11

Room or unit accommodation services for visitors in youth hostels and holiday cabins

63114

55.20.12

Room or unit accommodation services for visitors in time-share properties

63113

55.20.19

Other room or unit accommodation services for visitors, without daily housekeeping

63112 (*)

55.3

Camping ground, recreational vehicle park and trailer park services

55.30

Camping ground, recreational vehicle park and trailer park services

55.30.1

Camping ground, recreational vehicle park and trailer park services

55.30.11

Camping ground services

63120

55.30.12

Recreational vehicle park and trailer park services

63130

55.9

Other accommodation services

55.90

Other accommodation services

55.90.1

Other accommodation services

55.90.11

Room or unit accommodation services for students in student residences and school dormitories

63210

55.90.12

Room or unit accommodation services for workers in workers hostels or camps

63220

55.90.13

Sleeping car and similar services in other transport media

63290 (*)

55.90.19

Other accommodation services n.e.c.

63290 (*)

56

Food and beverage serving services

56.1

Restaurant and mobile food serving services

56.10

Restaurant and mobile food serving services

56.10.1

Restaurant and mobile food serving services

56.10.11

Meal serving services with full restaurant service

63310 (*)

56.10.12

Meal serving services in railway dining cars and on ships

63310 (*)

56.10.13

Meal serving services in self-service establishments

63320

56.10.19

Other meal serving services

63399

56.2

Event catering services and other food serving services

56.21

Event catering services

56.21.1

Event catering services

56.21.11

Event catering services for private households

63391 (*)

56.21.19

Other event catering services

63391 (*)

56.29

Other food serving services

56.29.1

Contract food services

56.29.11

Contract food services for transportation operators

63392

56.29.19

Other contract food services

63393 (*)

56.29.2

Canteen services

56.29.20

Canteen services

63393 (*)

56.3

Beverage serving services

56.30

Beverage serving services

56.30.1

Beverage serving services

56.30.10

Beverage serving services

63400

J

INFORMATION AND COMMUNICATION SERVICES

58

Publishing services

58.1

Publishing services of books, periodicals and other publishing services

58.11

Book publishing services

58.11.1

Printed books

58.11.11

Printed educational textbooks

32210

58.11.12

Printed professional, technical and scholarly books

32291

58.11.13

Printed children books

32292

58.11.14

Printed dictionaries and encyclopaedias

32220 (*)

58.11.15

Printed atlases and other books with maps

32220 (*)

58.11.16

Printed maps and hydrographic or similar charts, other than in book form

32510

58.11.19

Other printed books, brochures, leaflets and the like

32299

58.11.2

Books on disk, tape or other physical media

58.11.20

Books on disk, tape or other physical media

47691

47692

58.11.3

Online books

58.11.30

Online books

84311 (*)

58.11.4

Advertising space in books

58.11.41

Advertising space in books, printed

83631 (*)

58.11.42

Advertising space in books, electronic

83639 (*)

58.11.5

Publishing of books on a fee or contract basis

58.11.50

Publishing of books on a fee or contract basis

89110

58.11.6

Licensing services for books

58.11.60

Licensing services for books

73320 (*)

58.12

Publishing directories and mailing lists

58.12.1

Directories and mailing lists printed or on physical media

58.12.10

Directories and mailing lists printed or on physical media

32230

47692 (*)

58.12.2

Online directories and mailing lists

58.12.20

Online directories and mailing lists

84311 (*)

58.12.3

Licensing services for the right to use directories and mailing lists

58.12.30

Licensing services for the right to use directories and mailing lists

58.13

Publishing services of newspapers

58.13.1

Printed newspapers

58.13.10

Printed newspapers

32300 (*)

58.13.2

Online newspapers

58.13.20

Online newspapers

84312 (*)

58.13.3

Advertising space in newspapers

58.13.31

Advertising space in newspapers, printed

83631 (*)

58.13.32

Advertising space in newspapers, electronic

83639 (*)

58.14

Publishing services of journals and periodicals

58.14.1

Printed journals and periodicals

58.14.11

Printed general interest journals and periodicals

32410

58.14.12

Printed business, professional and academic journals and periodicals

32420

58.14.19

Other printed journals and periodicals

32490

58.14.2

Online journals and periodicals

58.14.20

Online journals and periodicals

84312 (*)

58.14.3

Advertising space in journals and periodicals

58.14.31

Advertising space in journals and periodicals, printed

83631 (*)

58.14.32

Advertising space in journals and periodicals, electronic

83639 (*)

58.14.4

Licensing services for journals and periodicals

58.14.40

Licensing services for journals and periodicals

73320 (*)

58.19

Other publishing services

58.19.1

Other printed matter publishing services

58.19.11

Printed postcards, cards bearing greetings and the like

32530

58.19.12

Printed pictures, designs and photographs

32540

58.19.13

Printed transfers (decalcomanias), calendars

32630

58.19.14

Printed unused postage, revenue or similar stamps; stamp-impressed paper; cheque forms; banknotes, stock, share or bond certificates and similar documents of title

32610

58.19.15

Printed trade advertising material, commercial catalogues and the like

32620

58.19.19

Other printed matter

32690

58.19.2

Other online content

58.19.21

Online adult content

84393

58.19.29

Other online content n.e.c.

84399

58.19.3

Licensing services for other printed matter

58.19.30

Licensing services for other printed matter

73320 (*)

58.2

Software publishing services

58.21

Publishing services of computer games

58.21.1

Computer games, packaged

58.21.10

Computer games, packaged

47822

58.21.2

Computer games downloads

58.21.20

Computer games downloads

84342 (*)

58.21.3

Online games

58.21.30

Online games

84391

58.21.4

Licensing services for the right to use computer games

58.21.40

Licensing services for the right to use computer games

73311 (*)

58.29

Other software publishing services

58.29.1

Systems software, packaged

58.29.11

Operating systems, packaged

47811

58.29.12

Network software, packaged

47812

58.29.13

Database management software, packaged

47813

58.29.14

Development tools and programming languages software, packaged

47814

58.29.2

Application software, packaged

58.29.21

General business productivity and home use applications, packaged

47821

58.29.29

Other application software, packaged

47829

58.29.3

Software downloads

58.29.31

System software downloads

84341

58.29.32

Application software downloads

84342 (*)

58.29.4

Online software

58.29.40

Online software

84392

58.29.5

Licensing services for the right to use computer software

58.29.50

Licensing services for the right to use computer software

73311 (*)

59

Motion picture, video and television programme production services, sound recording and music publishing

59.1

Motion picture, video and television programme services

59.11

Motion picture, video and television programme production services

59.11.1

Production services of motion picture, video and television programmes

59.11.11

Motion picture production services

96121 (*)

59.11.12

Promotional or advertisement motion picture and video production services

96121 (*)

59.11.13

Other television programme production services

96121 (*)

59.11.2

Motion picture, video and television programme products

59.11.21

Motion picture, video and television programme originals

96123 (*)

59.11.22

Cinematographic film

38950

59.11.23

Films and other video content on disk, tape or other physical media

47620

59.11.24

Films and other video downloads

84331

59.11.3

Sale of advertising space or time in motion picture, video and television products

59.11.30

Sale of advertising space or time in motion picture, video and television products

83639 (*)

59.12

Motion picture, video and television programme post-production services

59.12.1

Motion picture, video and television programme post-production services

59.12.11

Audiovisual editing services

96131

59.12.12

Transfers and duplication of masters services

96132

59.12.13

Colour correction and digital restoration services

96133

59.12.14

Visual effects services

96134

59.12.15

Animation services

96135

59.12.16

Captioning, titling and subtitling services

96136

59.12.17

Sound editing and design services

96137

59.12.19

Other motion picture, video and television programme post-production services

96139

59.13

Motion picture, video and television programme distribution services

59.13.1

Motion picture, video and television programme licensing and distribution services

59.13.11

Licensing services for film rights and their revenues

73320 (*)

59.13.12

Other motion picture, video and television programme distribution services

96140

59.14

Motion picture projection services

59.14.1

Motion picture projection services

59.14.10

Motion picture projection services

96151

96152

59.2

Sound recording and music publishing services

59.20

Sound recording and music publishing services

59.20.1

Sound recording and live recording services; sound recording originals

59.20.11

Sound recording services

96111

59.20.12

Live recording services

96112

59.20.13

Sound recording originals

96113

59.20.2

Radio programme production services; radio programme originals

59.20.21

Radio programme production services

96122

59.20.22

Radio programme originals

96123 (*)

59.20.3

Music publishing services

59.20.31

Printed music

32520 (*)

59.20.32

Electronic scores

32520 (*)

59.20.33

Musical audio disks, tapes or other physical media

47610

59.20.34

Other audio disks and tapes

47699

59.20.35

Music downloads

84321

59.20.4

Licensing services for the right to use acoustic originals

59.20.40

Licensing services for the right to use acoustic originals

73320 (*)

60

Programming and broadcasting services

60.1

Radio broadcasting services

60.10

Radio broadcasting services

60.10.1

Radio broadcasting services; broadcast originals

60.10.11

Radio programming and broadcasting services

84631 (*)

60.10.12

Radio broadcasting originals

84611

60.10.2

Radio channel programmes

60.10.20

Radio channel programmes

84621

60.10.3

Radio advertising time

60.10.30

Radio advertising time

83632 (*)

60.2

Television programming and broadcasting services; broadcasting originals

60.20

Television programming and broadcasting services; broadcasting originals

60.20.1

Television programming and broadcasting services

60.20.11

Online television programming and broadcasting services, except by subscription

84631 (*)

60.20.12

Other television programming and broadcasting services, except by subscription

84631 (*)

60.20.13

Online television subscription programming and broadcasting services

84631 (*)

60.20.14

Other television subscription programming and broadcasting services

84631 (*)

60.20.2

Television broadcasting originals

60.20.20

Television broadcasting originals

84612

60.20.3

Television channel programmes

60.20.31

Television channel programmes, except for subscription television

84622 (*)

60.20.32

Subscription television channel programmes

84622 (*)

60.20.4

Television advertising time

60.20.40

Television advertising time

83632 (*)

61

Telecommunications services

61.1

Wired telecommunications services

61.10

Wired telecommunications services

61.10.1

Data and message transmitting services

61.10.11

Fixed telephony services — access and use

84121

61.10.12

Fixed telephony services — calling features

84122

61.10.13

Private network services for wired telecommunications systems

84140 (*)

61.10.2

Carrier services for wired telecommunications

61.10.20

Carrier services for wired telecommunications

84110 (*)

61.10.3

Data transmission services over wired telecommunications networks

61.10.30

Data transmission services over wired telecommunications networks

84150 (*)

61.10.4

Wired Internet telecommunications services

61.10.41

Internet backbone services

84210

61.10.42

Narrow-band Internet access services over wired networks

84221 (*)

61.10.43

Broad-band Internet access services over wired networks

84222 (*)

61.10.49

Other wired Internet telecommunications services

84290 (*)

61.10.5

Home programme distribution services over wired infrastructure

61.10.51

Home programme distribution services over wired infrastructure, basic programming package

84632 (*)

61.10.52

Home programme distribution services over wired infrastructure, discretionary programming package

84633 (*)

61.10.53

Home programme distribution services over wired infrastructure, pay-per-view

84634 (*)

61.2

Wireless telecommunications services

61.20

Wireless telecommunications services

61.20.1

Mobile telecommunications services and private network services for wireless telecommunications systems

61.20.11

Mobile telecommunications services — access and use

84131

61.20.12

Mobile telecommunications services — calling features

84132

61.20.13

Private network services for wireless telecommunications systems

84140 (*)

61.20.2

Carrier services for wireless telecommunications

61.20.20

Carrier services for wireless telecommunications

84110 (*)

61.20.3

Data transmission services over wireless telecommunications networks

61.20.30

Data transmission services over wireless telecommunications networks

84150 (*)

61.20.4

Wireless Internet telecommunications services

61.20.41

Narrow-band Internet access services over wireless networks

84221 (*)

61.20.42

Broad-band Internet access services over wireless networks

84222 (*)

61.20.49

Other wireless Internet telecommunications services

84290 (*)

61.20.5

Home programme distribution services over wireless networks

61.20.50

Home programme distribution services over wireless networks

84632 (*)

84633 (*)

84634 (*)

61.3

Satellite telecommunications services

61.30

Satellite telecommunications services

61.30.1

Satellite telecommunications services, except home programme distribution services via satellite

61.30.10

Satellite telecommunications services, except home programme distribution services via satellite

84190 (*)

61.30.2

Home programme distribution services via satellite

61.30.20

Home programme distribution services via satellite

84632 (*)

84633 (*)

84634 (*)

61.9

Other telecommunications services

61.90

Other telecommunications services

61.90.1

Other telecommunications services

61.90.10

Other telecommunications services

84190 (*)

62

Computer programming, consultancy and related services

62.0

Computer programming, consultancy and related services

62.01

Computer programming services

62.01.1

IT design and development services

62.01.11

IT design and development services for applications

83141

62.01.12

IT design and development services for networks and systems

83142

62.01.2

Software originals

62.01.21

Computer games software originals

83143 (*)

62.01.29

Other software originals

83143 (*)

62.02

Computer consultancy services

62.02.1

Hardware consultancy services

62.02.10

Hardware consultancy services

83131 (*)

62.02.2

Systems and software consultancy services

62.02.20

Systems and software consultancy services

83131 (*)

62.02.3

IT technical support services

62.02.30

IT technical support services

83132 (*)

62.03

Computer facilities management services

62.03.1

Computer facilities management services

62.03.11

Network management services

83161

62.03.12

Computer systems management services

83162

62.09

Other information technology and computer services

62.09.1

Installation services of computers and peripheral equipment

62.09.10

Installation services of computers and peripheral equipment

87332

62.09.2

Other information technology and computer services n.e.c.

62.09.20

Other information technology and computer services n.e.c.

83132 (*)

63

Information services

63.1

Data processing, hosting and related services; web portals

63.11

Data processing, hosting and related services

63.11.1

Data processing, hosting, application services and other IT infrastructure provisioning services

63.11.11

Data processing services

0 (*)

63.11.12

Web hosting services

83151

63.11.13

Application service provisioning

83152

63.11.19

Other hosting and IT infrastructure provisioning services

83159

63.11.2

Streamed video and audio content

63.11.21

Streamed video content

84332

63.11.22

Streamed audio content

84322

63.11.3

Advertising space or time in Internet

63.11.30

Advertising space or time in Internet

83633

63.12

Web portal content

63.12.1

Web portal content

63.12.10

Web portal content

84394

63.9

Other information services

63.91

News agency services

63.91.1

News agency services

63.91.11

News agency services to newspapers and periodicals

84410

63.91.12

News agency services to audiovisual media

84420

63.99

Other information services n.e.c.

63.99.1

Information services n.e.c.

63.99.10

Information services n.e.c.

85991

63.99.2

Original compilations of facts/information

63.99.20

Original compilations of facts/information

83940

K

FINANCIAL AND INSURANCE SERVICES

64

Financial services, except insurance and pension funding

64.1

Monetary intermediation services

64.11

Central banking services

64.11.1

Central banking services

64.11.10

Central banking services

71110

64.19

Other monetary intermediation services

64.19.1

Deposit services

64.19.11

Deposit services to corporate and institutional depositors

71121

64.19.12

Deposit services to other depositors

71122

64.19.2

Credit granting services by monetary institutions

64.19.21

Inter-industry credit granting services by monetary institutions

71135 (*)

64.19.22

Consumer credit granting services by monetary institutions

71133 (*)

64.19.23

Residential mortgage credit granting services by monetary institutions

71131 (*)

64.19.24

Non-residential mortgage credit granting services by monetary institutions

71132 (*)

64.19.25

Commercial non-mortgage credit granting services by monetary institutions

71135 (*)

64.19.26

Credit card services by monetary institutions

71134 (*)

64.19.29

Other credit granting services by monetary institutions

71139 (*)

64.19.3

Other monetary intermediation services n.e.c.

64.19.30

Other monetary intermediation services n.e.c.

71190 (*)

64.2

Services of holding companies

64.20

Services of holding companies

64.20.1

Services of holding companies

64.20.10

Services of holding companies

0 (*)

64.3

Services of trusts, funds and similar financial entities

64.30

Services of trusts, funds and similar financial entities

64.30.1

Services of trusts, funds and similar financial entities

64.30.10

Services of trusts, funds and similar financial entities

0 (*)

64.9

Other financial services, except insurance and pension funding

64.91

Financial leasing services

64.91.1

Financial leasing services

64.91.10

Financial leasing services

71140

64.92

Other credit granting services

64.92.1

Other credit granting services, other than by monetary institutions

64.92.11

Inter-industry credit granting services, other than by monetary institutions

71135 (*)

64.92.12

Consumer credit granting services, other than by monetary institutions

71133 (*)

64.92.13

Residential mortgage credit granting services, other than by monetary institutions

71131 (*)

64.92.14

Non-residential mortgage credit granting services, other than by monetary institutions

71132 (*)

64.92.15

Commercial non-mortgage credit granting services, other than by monetary institutions

71135 (*)

64.92.16

Credit card services, other than by monetary institutions

71134 (*)

64.92.19

Other credit granting services, other than by monetary institutions, n.e.c.

71139 (*)

64.99

Other financial services, except insurance and pension funding, n.e.c.

64.99.1

Other financial services, except insurance and pension funding, n.e.c.

64.99.11

Investment banking services

71200

64.99.19

Financial services, except insurance and pension funding, n.e.c.

71190 (*)

65

Insurance, reinsurance and pension funding services, except compulsory social security

65.1

Insurance services

65.11

Life insurance services

65.11.1

Life insurance services

65.11.10

Life insurance services

71311 (*)

65.12

Non-life insurance services

65.12.1

Accident and health insurance services

65.12.11

Accident insurance services

71320 (*)

65.12.12

Health insurance services

71320 (*)

65.12.2

Motor vehicle insurance services

65.12.21

Motor vehicle insurance services, third party liability

71331 (*)

65.12.29

Other motor vehicle insurance services

71331 (*)

65.12.3

Marine, aviation and other transport insurance services

65.12.31

Railway rolling stock insurance services

71332 (*)

65.12.32

Aircraft liability insurance services

71332 (*)

65.12.33

Other aircraft insurance services

71332 (*)

65.12.34

Ships liability insurance services

71332 (*)

65.12.35

Other ships insurance services

71332 (*)

65.12.36

Freight insurance services

71333

65.12.4

Fire and other damage to property insurance services

65.12.41

Fire damage to property insurance services

71334 (*)

65.12.49

Other damage to property insurance services

71334 (*)

65.12.5

General liability insurance services

65.12.50

General liability insurance services

71335

65.12.6

Credit and suretyship insurance services

65.12.61

Credit insurance services

71336 (*)

65.12.62

Suretyship insurance services

71336 (*)

65.12.7

Travelling and assistance, legal expenses and miscellaneous financial loss insurance services

65.12.71

Travelling and assistance insurance services

71337

65.12.72

Legal expenses insurance services

71339 (*)

65.12.73

Miscellaneous financial loss insurance services

71339 (*)

65.12.9

Other non-life insurance services

65.12.90

Other non-life insurance services

71339 (*)

65.2

Reinsurance services

65.20

Reinsurance services

65.20.1

Life, accident and health reinsurance services

65.20.11

Life reinsurance services

71410

65.20.12

Accident reinsurance services

71420 (*)

65.20.13

Health reinsurance services

71420 (*)

65.20.2

Transport and property reinsurance services

65.20.21

Motor vehicle reinsurance services, third party liability

71431 (*)

65.20.22

Other motor vehicle reinsurance services

71431 (*)

65.20.23

Marine, aviation and other transport reinsurance services

71432

65.20.24

Freight reinsurance services

71433

65.20.25

Fire and other damage to property reinsurance services

71434

65.20.3

General liability and credit and surety reinsurance services

65.20.31

General liability reinsurance services

71435

65.20.32

Credit and surety reinsurance services

71436

65.20.4

Legal expenses and miscellaneous financial loss reinsurance services

65.20.41

Legal expenses reinsurance services

71439 (*)

65.20.42

Miscellaneous financial loss reinsurance services

71439 (*)

65.20.5

Reinsurance services related to pension funding

65.20.50

Reinsurance services related to pension funding

71439 (*)

65.20.6

Other non-life reinsurance services

65.20.60

Other non-life reinsurance services

71439 (*)

65.3

Pension funding services

65.30

Pension funding services

65.30.1

Pension funding services

65.30.11

Individual pension funding services

71311 (*)

65.30.12

Group pension funding services

71312

66

Services auxiliary to financial services and insurance services

66.1

Services auxiliary to financial services, except insurance and pension funding

66.11

Services related to the administration of financial markets

66.11.1

Services related to the administration of financial markets

66.11.11

Financial market operational services

71551

66.11.12

Financial market regulatory services

71552

66.11.19

Other services related to the administration of financial markets

71559

66.12

Security and commodity contracts brokerage services

66.12.1

Security and commodity contracts brokerage services

66.12.11

Securities brokerage services

71521

66.12.12

Commodity brokerage services

71522

66.12.13

Foreign exchange services

71592

66.19

Other services auxiliary to financial services, except insurance and pension funding

66.19.1

Processing and clearing services of securities transactions

66.19.10

Processing and clearing services of securities transactions

71523

66.19.2

Auxiliary services related to investment banking

66.19.21

Mergers and acquisition services

71511

66.19.22

Corporate finance and venture capital services

71512

66.19.29

Other auxiliary services related to investment banking

71519

66.19.3

Trust and custody services

66.19.31

Trust services

71541

66.19.32

Custody services

71542

66.19.9

Other services auxiliary to financial services, except insurance and pension funding, n.e.c.

66.19.91

Financial consultancy services

71591

66.19.92

Financial transactions processing and clearinghouse services

71593

66.19.99

Other services auxiliary to financial services n.e.c., except insurance and pension funding

71599

66.2

Services auxiliary to insurance and pension funding

66.21

Risk and damage evaluation services

66.21.1

Risk and damage evaluation services

66.21.10

Risk and damage evaluation services

71620

66.22

Services of insurance agents and brokers

66.22.1

Services of insurance agents and brokers

66.22.10

Services of insurance agents and brokers

71610

66.29

Other services auxiliary to insurance and pension funding

66.29.1

Other services auxiliary to insurance and pension funding

66.29.11

Actuarial services

71630

66.29.19

Other services auxiliary to insurance and pension funding n.e.c.

71690

66.3

Fund management services

66.30

Fund management services

66.30.1

Fund management services

66.30.11

Portfolio management services, except pension funds

71530

66.30.12

Pension funds management services

71640

L

REAL ESTATE SERVICES

68

Real estate services

68.1

Buying and selling services of own real estate

68.10

Buying and selling services of own real estate

68.10.1

Buying and selling services of own real estate

68.10.11

Residential buildings and associated land sales or purchases services

72121

68.10.12

Time share properties sales or purchases services

72123

68.10.13

Residential vacant land sales or purchases services

72130 (*)

68.10.14

Non-residential buildings and associated land sales or purchases services

72122

68.10.15

Non-residential vacant land sales or purchases services

72130 (*)

68.2

Rental and operating services of own or leased real estate

68.20

Rental and operating services of own or leased real estate

68.20.1

Rental and operating services of own or leased real estate

68.20.11

Rental and operating services of own or leased residential real estate

72111

68.20.12

Rental and operating services of own or leased non-residential real estate

72112

68.3

Real estate services on a fee or contract basis

68.31

Real estate agency services on a fee or contract basis

68.31.1

Real estate agency services on a fee or contract basis

68.31.11

Residential buildings and associated land sale services on a fee or contract basis, except of time-share ownership properties

72221

68.31.12

Time-share properties sale services on a fee or contract basis

72223

68.31.13

Residential vacant land sale services on a fee or contract basis

72230 (*)

68.31.14

Non-residential buildings and associated land sale services on a fee or contract basis

72222

68.31.15

Non-residential vacant land sale services on a fee or contract basis

72230 (*)

68.31.16

Real estate appraisal services on a fee or contract basis

72240

68.32

Management services of real estate on a fee or contract basis

68.32.1

Management services of real estate on a fee or contract basis

68.32.11

Residential property management services on a fee or contract basis, except of time-share ownership properties

72211

68.32.12

Time-share property management services on a fee or contract basis

72213

68.32.13

Non-residential property management services on a fee or contract basis

72212

M

PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES

69

Legal and accounting services

69.1

Legal services

69.10

Legal services

69.10.1

Legal services

69.10.11

Legal advisory and representation services concerning criminal law

82110

69.10.12

Legal advisory and representation services in judicial procedures concerning business and commercial law

82120 (*)

69.10.13

Legal advisory and representation services in judicial procedures concerning labour law

82120 (*)

69.10.14

Legal advisory and representation services in judicial procedures concerning civil law

82120 (*)

69.10.15

Legal services concerning patents, copyrights and other intellectual property rights

82130 (*)

69.10.16

Notarial services

82130 (*)

69.10.17

Arbitration and conciliation services

82191

69.10.18

Auction legal services

82199 (*)

69.10.19

Other legal services

82199 (*)

69.2

Accounting, bookkeeping and auditing services; tax consulting services

69.20

Accounting, bookkeeping and auditing services; tax consulting services

69.20.1

Financial auditing services

69.20.10

Financial auditing services

82210

69.20.2

Accounting services

69.20.21

Accounting review services

82221 (*)

69.20.22

Compilation services of financial statements

82221 (*)

69.20.23

Bookkeeping services

82222

69.20.24

Payroll services

82223

69.20.29

Other accounting services

82221 (*)

69.20.3

Tax consulting services

69.20.31

Corporate tax consulting and preparation services

82310

69.20.32

Individual tax preparation and planning services

82320

69.20.4

Insolvency and receivership services

69.20.40

Insolvency and receivership services

82400

70

Services of head offices; management consulting services

70.1

Services of head offices

70.10

Services of head offices

70.10.1

Services of head offices

70.10.10

Services of head offices

0 (*)

70.2

Management consulting services

70.21

Public relations and communication services

70.21.1

Public relations and communication services

70.21.10

Public relations and communication services

83121

70.22

Business and other management consulting services

70.22.1

Business management consulting services

70.22.11

Strategic management consulting services

83111

70.22.12

Financial management consulting services (except corporate tax)

83112

70.22.13

Marketing management consulting services

83114

70.22.14

Human resources management consulting services

83113

70.22.15

Production management consulting services

83115

70.22.16

Supply chain and other management consulting services

83116

70.22.17

Business process management services

83117

70.22.2

Other project management services, except construction project management services

70.22.20

Other project management services, except construction project management services

83190

70.22.3

Other business consulting services

70.22.30

Other business consulting services

83129

70.22.4

Trademarks and franchises

70.22.40

Trademarks and franchises

83118

71

Architectural and engineering services; technical testing and analysis services

71.1

Architectural and engineering services and related technical consulting services

71.11

Architectural services

71.11.1

Plans and drawings for architectural purposes

71.11.10

Plans and drawings for architectural purposes

32550

71.11.2

Architectural services for buildings

71.11.21

Architectural services for residential building projects

83212

71.11.22

Architectural services for non-residential building projects

83213

71.11.23

Historical restoration architectural services

83214

71.11.24

Architectural advisory services

83211

71.11.3

Urban and land planning services

71.11.31

Urban planning services

83221

71.11.32

Rural land planning services

83222

71.11.33

Project site master planning services

83223

71.11.4

Landscape architectural services and architectural advisory services

71.11.41

Landscape architectural services

83232

71.11.42

Landscape architectural advisory services

83231

71.12

Engineering services and related technical consulting services

71.12.1

Engineering services

71.12.11

Engineering advisory services

83310

71.12.12

Engineering services for building projects

83321

71.12.13

Engineering services for power projects

83324

71.12.14

Engineering services for transportation projects

83323

71.12.15

Engineering services for waste management projects (hazardous and non-hazardous)

83326

71.12.16

Engineering services for water, sewerage and drainage projects

83327

71.12.17

Engineering services for industrial and manufacturing projects

83322

71.12.18

Engineering services for telecommunications and broadcasting projects

83325

71.12.19

Engineering services for other projects

83329

71.12.2

Project management services for construction projects

71.12.20

Project management services for construction projects

83330

71.12.3

Geological, geophysical and related prospecting and consulting services

71.12.31

Geological and geophysical consulting services

83411

71.12.32

Geophysical services

83412

71.12.33

Mineral exploration and evaluation services

83413

71.12.34

Surface surveying services

83421

71.12.35

Map-making services

83422

71.2

Technical testing and analysis services

71.20

Technical testing and analysis services

71.20.1

Technical testing and analysis services

71.20.11

Composition and purity testing and analysis services

83441

71.20.12

Testing and analysis services of physical properties

83442

71.20.13

Testing and analysis services of integrated mechanical and electrical systems

83443

71.20.14

Technical inspection services of road transport vehicles

83444

71.20.19

Other technical testing and analysis services

83449

72

Scientific research and development services

81300

72.1

Research and experimental development services in natural sciences and engineering

72.11

Research and experimental development services in biotechnology

72.11.1

Research and experimental development services in health, environmental, agricultural and other biotechnology

72.11.11

Research and experimental development services in health biotechnology

81121 (*)

72.11.12

Research and experimental development services in environmental and industrial biotechnology

81121 (*)

72.11.13

Research and experimental development services in agricultural biotechnology

81121 (*)

72.11.2

Research and development originals in biotechnology

72.11.20

Research and development originals in biotechnology

81400 (*)

72.19

Research and experimental development services in other natural sciences and engineering

72.19.1

Research and experimental development services in other natural sciences

72.19.11

Research and experimental development services in mathematics

72.19.12

Research and experimental development services in computer and information sciences

81119 (*)

72.19.13

Research and experimental development services in physical sciences

81111

72.19.14

Research and experimental development services in chemistry

81112 (*)

72.19.15

Research and experimental development services in earth and related environmental sciences

81119 (*)

72.19.16

Research and experimental development services in biological sciences

81112 (*)

72.19.19

Research and experimental development services in other natural sciences

81119 (*)

72.19.2

Research and experimental development services in engineering and technology, except biotechnology

72.19.21

Research and experimental development services in nanotechnology

81129 (*)

72.19.29

Other research and experimental development services in engineering and technology, except biotechnology

81129 (*)

72.19.3

Research and experimental development services in medical sciences

72.19.30

Research and experimental development services in medical sciences

81130

72.19.4

Research and experimental development services in agricultural sciences

72.19.40

Research and experimental development services in agricultural sciences

81140

72.19.5

Research and development originals in natural sciences and engineering, except for biotechnology

72.19.50

Research and development originals in natural sciences and engineering, except for biotechnology

81400 (*)

72.2

Research and experimental development services in social sciences and humanities

72.20

Research and experimental development services in social sciences and humanities

72.20.1

Research and experimental development services in social sciences

72.20.11

Research and experimental development services in economics and business

81212

72.20.12

Research and experimental development services in psychology

81211

72.20.13

Research and experimental development services in law

81213

72.20.19

Research and experimental development services in other social sciences

81219

72.20.2

Research and experimental development services in humanities

72.20.21

Research and experimental development services in languages and literature

81221

72.20.29

Other research and experimental development services in humanities

81229

72.20.3

Research and development originals in social sciences and humanities

72.20.30

Research and development originals in social sciences and humanities

81400 (*)

73

Advertising and market research services

73.1

Advertising services

73.11

Services provided by advertising agencies

73.11.1

Services provided by advertising agencies

73.11.11

Full service advertising services

83611

73.11.12

Direct marketing and direct mailing services

83612

73.11.13

Advertising design and concept development services

83613

73.11.19

Other advertising services

83619

73.12

Media representation services

73.12.1

Sale of advertising space or time on a fee or contract basis

73.12.11

Sale of advertising space on a fee or contract basis in print media

83620 (*)

73.12.12

Sale of TV/radio advertising space or time on a fee or contract basis

83620 (*)

73.12.13

Sale of Internet advertising space or time on a fee or contract basis

83620 (*)

73.12.14

Sale of events related advertising

83620 (*)

73.12.19

Other sale of advertising space or time on a fee or contract basis

83620 (*)

73.12.2

Resale of advertising space or time on a fee or contract basis

73.12.20

Resale of advertising space or time on a fee or contract basis

83620 (*)

73.2

Market research and public opinion polling services

73.20

Market research and public opinion polling services

73.20.1

Market research and similar services

73.20.11

Market research services: qualitative surveys

83700 (*)

73.20.12

Market research services: quantitative ad-hoc surveys

83700 (*)

73.20.13

Market research services: quantitative continuous and regular surveys

83700 (*)

73.20.14

Market research services other than surveys

83700 (*)

73.20.19

Other market research services

83700 (*)

73.20.2

Public opinion polling services

73.20.20

Public opinion polling services

83700 (*)

74

Other professional, scientific and technical services

74.1

Specialised design services

74.10

Specialised design services

74.10.1

Interior, industrial and other specialised design services

74.10.11

Interior design services

83911

74.10.12

Industrial design services

83912

74.10.19

Other specialised design services

83919

74.10.2

Design originals

74.10.20

Design originals

83920

74.2

Photographic services

74.20

Photographic services

74.20.1

Photographic plates and film, other than cinematographic, exposed

74.20.11

Photographic plates and film, exposed but not developed

38941

74.20.12

Photographic plates and film, exposed and developed, for offset reproduction

38942 (*)

74.20.19

Other photographic plates and film, exposed and developed

38942 (*)

74.20.2

Specialised photography services

74.20.21

Portrait photography services

83811

74.20.22

Advertising and related photography services

83812

74.20.23

Event photography and event videography services

83813

74.20.24

Aerial photography services

83814 (*)

74.20.29

Other specialised photography services

83814 (*)

74.20.3

Other photographic services

74.20.31

Photography processing services

83820

74.20.32

Restoration and retouching services of photography

83815

74.20.39

Other photographic services, n.e.c.

83819

74.3

Translation and interpretation services

74.30

Translation and interpretation services

74.30.1

Translation and interpretation services

74.30.11

Translation services

83950 (*)

74.30.12

Interpretation services

83950 (*)

74.9

Other professional, scientific and technical services n.e.c.

74.90

Other professional, scientific and technical services n.e.c.

74.90.1

Professional and technical support and consulting services n.e.c.

74.90.11

Bill auditing and freight rate information services

83990 (*)

74.90.12

Business brokerage and appraisal services other than for real estate and insurance

83990 (*)

74.90.13

Environmental consulting services

83931

74.90.14

Weather forecasting and meteorological services

83430

74.90.15

Security consulting services

85220

74.90.19

Other scientific and technical consulting services n.e.c.

83939

74.90.2

Other professional, technical and business services n.e.c.

74.90.20

Other professional, technical and business services n.e.c.

83990 (*)

75

Veterinary services

75.0

Veterinary services

75.00

Veterinary services

75.00.1

Veterinary services

75.00.11

Veterinary services for pet animals

83510

75.00.12

Veterinary services for livestock

83520

75.00.19

Other veterinary services

83590

N

ADMINISTRATIVE AND SUPPORT SERVICES

77

Rental and leasing services

77.1

Rental and leasing services of motor vehicles

77.11

Rental and leasing services of cars and light motor vehicles

77.11.1

Rental and leasing services of cars and light motor vehicles

77.11.10

Rental and leasing services of cars and light motor vehicles

73111

77.12

Rental and leasing services of trucks

77.12.1

Rental and leasing services of trucks

77.12.11

Rental and leasing services of goods transport vehicles without driver

73112

77.12.19

Rental and leasing services of other land transport equipment without driver

73114 (*)

77.2

Rental and leasing services of personal and household goods

77.21

Rental and leasing services of recreational and sports goods

77.21.1

Rental and leasing services of recreational and sports goods

77.21.10

Rental and leasing services of recreational and sports goods

73240

77.22

Rental services of video tapes and disks

77.22.1

Rental services of video tapes and disks

77.22.10

Rental services of video tapes and disks

73220

77.29

Rental and leasing services of other personal and household goods

77.29.1

Rental and leasing services of other personal and household goods

77.29.11

Rental and leasing services of televisions, radios, video cassette recorders and related equipment and accessories

73210

77.29.12

Rental and leasing services of furniture and other household appliances

73230

77.29.13

Rental and leasing services of musical instruments

73290 (*)

77.29.14

Rental and leasing services of household linen

73250

77.29.15

Rental and leasing services of textiles, clothing and footwear

73260

77.29.16

Rental and leasing services of do-it-yourself machinery and equipment

73270

77.29.19

Rental and leasing services of other personal and household goods n.e.c.

73290 (*)

77.3

Rental and leasing services of other machinery, equipment and tangible goods

77.31

Rental and leasing services of agricultural machinery and equipment

77.31.1

Rental and leasing services of agricultural machinery and equipment

77.31.10

Rental and leasing services of agricultural machinery and equipment

73121

77.32

Rental and leasing services of construction and civil engineering machinery and equipment

77.32.1

Rental and leasing services of construction and civil engineering machinery and equipment

77.32.10

Rental and leasing services of construction and civil engineering machinery and equipment

73122

77.33

Rental and leasing services of office machinery and equipment (including computers)

77.33.1

Rental and leasing services of office machinery and equipment (including computers)

77.33.11

Rental and leasing services of office machinery and equipment (excluding computers)

73123

77.33.12

Rental and leasing services of computers

73124

77.34

Rental and leasing services of water transport equipment

77.34.1

Rental and leasing services of water transport equipment

77.34.10

Rental and leasing services of water transport equipment

73115

77.35

Rental and leasing services of air transport equipment

77.35.1

Rental and leasing services of air transport equipment

77.35.10

Rental and leasing services of air transport equipment

73116

77.39

Rental and leasing services of other machinery, equipment and tangible goods n.e.c.

77.39.1

Rental and leasing services of other machinery, equipment and tangible goods n.e.c.

77.39.11

Rental and leasing services of railroad vehicles

73113

77.39.12

Rental and leasing services of containers

73117

77.39.13

Rental and leasing services of motorcycles, caravans and campers

73114 (*)

77.39.14

Rental and leasing services of telecommunications equipment

73125

77.39.19

Rental and leasing services of other machinery and equipment without operator and tangible goods n.e.c.

73129

77.4

Licensing services for the right to use intellectual property and similar products, except copyrighted works

77.40

Licensing services for the right to use intellectual property and similar products, except copyrighted works

77.40.1

Licensing services for the right to use intellectual property and similar products, except copyrighted works

77.40.11

Licensing services for the right to use research and development products

73330

77.40.12

Licensing services for the right to use trademarks and franchises

73340

77.40.13

Licensing services for the right to use mineral exploration and evaluation

73350

77.40.19

Licensing services for the right to use other intellectual property and similar products, except copyrighted works

73390

78

Employment services

78.1

Services provided by employment placement agencies

78.10

Services provided by employment placement agencies

78.10.1

Services provided by employment placement agencies

78.10.11

Executive search services

85111

78.10.12

Permanent placement services, other than executive search services

85112

78.2

Temporary employment agency services

78.20

Temporary employment agency services

78.20.1

Temporary employment agency services

78.20.11

Temporary employment agency services for the supply of computer and telecommunications personnel

8512 (*)

78.20.12

Temporary employment agency services for the supply of other office support personnel

8512 (*)

78.20.13

Temporary employment agency services for the supply of commercial and trade personnel

8512 (*)

78.20.14

Temporary employment agency services for the supply of transport, warehousing, logistics or industrial workers

8512 (*)

78.20.15

Temporary employment agency services for the supply of hotels and restaurants personnel

8512 (*)

78.20.16

Temporary employment agency services for the supply of medical personnel

8512 (*)

78.20.19

Temporary employment agency services for the supply of other personnel

8512 (*)

78.3

Other human resources provision services

78.30

Other human resources provision services

78.30.1

Other human resources provision services

78.30.11

Other human resources provision services for computer and telecommunications personnel

8512 (*)

78.30.12

Other human resources provision services for other office support personnel

8512 (*)

78.30.13

Other human resources provision services for commercial and trade personnel

8512 (*)

78.30.14

Other human resources provision services for transport, warehousing, logistics or industrial personnel

8512 (*)

78.30.15

Other human resources provision services for hotels and restaurants personnel

8512 (*)

78.30.16

Other human resources provision services for medical personnel

8512 (*)

78.30.19

Other human resources provision services for personnel n.e.c.

8512 (*)

79

Travel agency, tour operator and other reservation services and related services

79.1

Travel agency and tour operator services

79.11

Travel agency services

79.11.1

Travel agency services for transport reservations

79.11.11

Reservation services for airlines

85511

79.11.12

Reservation services for railways

85512

79.11.13

Reservation services for buses

85513

79.11.14

Reservation services for vehicle rental

85514

79.11.19

Other travel agency services for transport reservations

85519

79.11.2

Travel agency services for reservation of accommodation, cruises and package tours

79.11.21

Reservation services for accommodation

85521

79.11.22

Reservation services for cruises

85523

79.11.23

Reservation services for package tours

85524

79.12

Tour operator services

79.12.1

Tour operator services

79.12.11

Tour operator services for arranging and assembling tours

85540 (*)

79.12.12

Tour managers services

85540 (*)

79.9

Other reservation services and related services

79.90

Other reservation services and related services

79.90.1

Tourism promotion and visitor information services

79.90.11

Tourism promotion services

85561

79.90.12

Visitor information services

85562

79.90.2

Tourist guide services

79.90.20

Tourist guide services

85550

79.90.3

Other reservation services n.e.c.

79.90.31

Time-share exchange services

85522

79.90.32

Reservation services for convention centres, congress centres and exhibit halls

85531

79.90.39

Reservation services for event tickets, entertainment and recreational services and other reservation services n.e.c.

85539

80

Security and investigation services

80.1

Private security services

80.10

Private security services

80.10.1

Private security services

80.10.11

Armoured car services

85240

80.10.12

Guard services

85250

80.10.19

Other security services

85290

80.2

Security systems services

80.20

Security systems services

80.20.1

Security systems services

80.20.10

Security systems services

85230

80.3

Investigation services

80.30

Investigation services

80.30.1

Investigation services

80.30.10

Investigation services

85210

81

Services to buildings and landscape

81.1

Combined facilities support services

81.10

Combined facilities support services

81.10.1

Combined facilities support services

81.10.10

Combined facilities support services

85999 (*)

81.2

Cleaning services

81.21

General cleaning services of buildings

81.21.1

General cleaning services of buildings

81.21.10

General cleaning services of buildings

85330

81.22

Other building and industrial cleaning services

81.22.1

Industrial cleaning services

81.22.11

Window cleaning services

85320

81.22.12

Specialised cleaning services

85340 (*)

81.22.13

Furnace and chimney cleaning services

85340 (*)

81.29

Other cleaning services

81.29.1

Other cleaning services

81.29.11

Disinfecting and exterminating services

85310

81.29.12

Sweeping and snow removal services

94510

81.29.13

Other sanitation services

94590

81.29.19

Other cleaning services n.e.c.

85340 (*)

81.3

Landscape services

81.30

Landscape services

81.30.1

Landscape services

81.30.10

Landscape services

85970

82

Office administrative, office support and other business support services

82.1

Office administrative and support services

82.11

Combined office administrative services

82.11.1

Combined office administrative services

82.11.10

Combined office administrative services

85940

82.19

Photocopying, document preparation and other specialised office support services

82.19.1

Photocopying, document preparation and other specialised office support services

82.19.11

Duplicating services

85951

82.19.12

Mailing list compilation and mailing services

85952

82.19.13

Document preparation and other specialised office support services

85953

82.2

Call centre services

82.20

Call centre services

82.20.1

Call centre services

82.20.10

Call centre services

85931

82.3

Convention and trade show organisation services

82.30

Convention and trade show organisation services

82.30.1

Convention and trade show organisation services

82.30.11

Convention organisation services

85961

82.30.12

Trade show organisation services

85962

82.9

Business support services n.e.c.

82.91

Collection agency and credit bureau services

82.91.1

Collection agency and credit bureau services

82.91.11

Credit reporting services

85910

82.91.12

Collection agency services

85920

82.92

Packaging services

82.92.1

Packaging services

82.92.10

Packaging services

85400

82.99

Other business support services n.e.c.

82.99.1

Other business support services n.e.c.

82.99.11

Verbatim reporting and stenotype recording services

85999 (*)

82.99.12

Telephone based support services

85939

82.99.19

Other miscellaneous business support services n.e.c.

85999 (*)

O

PUBLIC ADMINISTRATION AND DEFENCE SERVICES; COMPULSORY SOCIAL SECURITY SERVICES

84

Public administration and defence services; compulsory social security services

84.1

Administration services of the State and the economic and social policy of the community

84.11

General public administration services

84.11.1

General (overall) public services

84.11.11

Executive and legislative services

91111

84.11.12

Financial and fiscal services

91112

84.11.13

Overall economic and social planning and statistical services

91113

84.11.14

Government services to fundamental research

91114

84.11.19

Other general (overall) public services

91119

84.11.2

Supporting services for the government

84.11.21

General personnel services for the government

91141

84.11.29

Other supporting services for the government

91149

84.12

Administrative services for the regulation of health care, education, cultural services and other social services, excluding social security

84.12.1

Administrative services for the regulation of health care, education, cultural services and other social services excluding social security

84.12.11

Administrative educational services

91121

84.12.12

Administrative health care services

91122

84.12.13

Administrative housing and community amenity services

91123

84.12.14

Administrative recreational, cultural and religious services

91124

84.13

Administrative services for more efficient operation of businesses

84.13.1

Administrative services for more efficient operation of businesses

84.13.11

Administrative agriculture-, forestry-, fishing- and hunting-related services

91131

84.13.12

Administrative fuel- and energy-related services

91132

84.13.13

Administrative mining- and mineral resources-, manufacturing- and construction-related services

91133

84.13.14

Administrative transport- and communications-related services

91134

84.13.15

Administrative services related to the distributive and catering trades, hotels and restaurants

91135

84.13.16

Administrative services related to tourism affairs

91136

84.13.17

Administrative multipurpose development project services

91137

84.13.18

General administrative economic, commercial and labour affairs-related services

91138

84.2

Provision of services to the community as a whole

84.21

Foreign affairs services

84.21.1

Foreign affairs services

84.21.11

Administrative external affairs-related services, diplomatic and consular services abroad

91210

84.21.12

Foreign economic aid-related services

91220

84.21.13

Foreign military aid-related services

91230

84.22

Defence services

84.22.1

Defence services

84.22.11

Military defence services

91240

84.22.12

Civil defence services

91250

84.23

Justice and judicial services

84.23.1

Justice and judicial services

84.23.11

Law courts-related administrative services

91270

84.23.12

Administrative services related to detention or rehabilitation of criminals

91280

84.24

Public order and safety services

84.24.1

Public order and safety services

84.24.11

Police services

91260 (*)

84.24.19

Other public order and safety affairs-related services

91290

84.25

Fire brigade services

84.25.1

Fire brigade services

84.25.11

Fire-fighting and fire-prevention services

91260 (*)

84.25.19

Other fire brigade services

91260 (*)

84.3

Compulsory social security services

84.30

Compulsory social security services

84.30.1

Compulsory social security services

84.30.11

Compulsory social security services concerning sickness, maternity or temporary disablement benefits

91310

84.30.12

Compulsory social security services concerning government employee pension schemes; old-age, disability or survivors' benefits other than for government employees

91320

84.30.13

Compulsory social security services concerning unemployment compensation benefits

91330

84.30.14

Compulsory social security services concerning family and child allowances

91340

P

EDUCATION SERVICES

85

Education services

85.1

Pre-primary education services

85.10

Pre-primary education services

85.10.1

Pre-primary education services

85.10.10

Pre-primary education services

92100

85.2

Primary education services

85.20

Primary education services

85.20.1

Primary education services

85.20.11

Online primary education services

92200 (*)

85.20.12

Other primary education services

92200 (*)

85.3

Secondary education services

85.31

General secondary education services

85.31.1

General secondary education services

85.31.11

Online lower general secondary education services

92310 (*)

85.31.12

Other lower general secondary education services

92310 (*)

85.31.13

Online upper general secondary education services

92330 (*)

85.31.14

Other upper general secondary education services

92330 (*)

85.32

Technical and vocational secondary education services

85.32.1

Technical and vocational secondary education services

85.32.11

Online technical and vocational lower secondary education services

92320 (*)

85.32.12

Other technical and vocational lower secondary education services

92320 (*)

85.32.13

Online technical and vocational upper secondary education services

92340 (*)

85.32.14

Other technical and vocational upper secondary education services

92340 (*)

85.4

Higher education services

85.41

Post-secondary non-tertiary education services

85.41.1

Post-secondary non-tertiary education services

85.41.11

Online post-secondary non-tertiary general education services

92410 (*)

85.41.12

Other post-secondary non-tertiary general education services

92410 (*)

85.41.13

Online post-secondary non-tertiary technical and vocational education services

92420 (*)

85.41.14

Other post-secondary non-tertiary technical and vocational education services

92420 (*)

85.42

Tertiary education services

85.42.1

Tertiary education services

85.42.11

Online first stage tertiary education services

92510 (*)

85.42.12

Other first stage tertiary education services

92510 (*)

85.42.13

Online second stage tertiary education services

92520 (*)

85.42.14

Other second stage tertiary education services

92520 (*)

85.42.15

Online third stage tertiary education services

92520 (*)

85.42.16

Other third stage tertiary education services

92520 (*)

85.5

Other education services

85.51

Sports and recreation education services

85.51.1

Sports and recreation education services

85.51.10

Sports and recreation education services

92912

85.52

Cultural education services

85.52.1

Cultural education services

85.52.11

Dancing schools and dance instructors services

92911 (*)

85.52.12

Music schools and music instructors services

92911 (*)

85.52.13

Fine arts schools and arts instruction services

92911 (*)

85.52.19

Other cultural education services

92911 (*)

85.53

Driving school services

85.53.1

Driving school services

85.53.11

Car driving school services

92919 (*)

85.53.12

Flying and sailing school services

92919 (*)

85.59

Other education services n.e.c.

85.59.1

Other education services n.e.c.

85.59.11

Language school services

92919 (*)

85.59.12

IT school services

92919 (*)

85.59.13

Vocational education services n.e.c.

92919 (*)

85.59.19

Education services n.e.c.

92919 (*)

85.6

Educational support services

85.60

Educational support services

85.60.1

Educational support services

85.60.10

Educational support services

92920

Q

HUMAN HEALTH AND SOCIAL WORK SERVICES

86

Human health services

86.1

Hospital services

86.10

Hospital services

86.10.1

Hospital services

86.10.11

Hospital surgical services

93111

86.10.12

Hospital gynaecological and obstetrical services

93112

86.10.13

Hospital rehabilitation services

93119 (*)

86.10.14

Hospital psychiatric services

93113

86.10.15

Other hospital services provided by medical doctors

93119 (*)

86.10.19

Other hospital services

93119 (*)

86.2

Medical and dental practice services

86.21

General medical practice services

86.21.1

General medical practice services

86.21.10

General medical practice services

93121

86.22

Specialist medical practice services

86.22.1

Specialist medical practice services

86.22.11

Analysis and interpretation services of medical images

93122 (*)

86.22.19

Other specialist medical practice services

93122 (*)

86.23

Dental practice services

86.23.1

Dental practice services

86.23.11

Orthodontic services

93123 (*)

86.23.19

Other dental practice services

93123 (*)

86.9

Other human health services

86.90

Other human health services

86.90.1

Other human health services

86.90.11

Pregnancy related services

93191

93198

86.90.12

Nursing services

93192

86.90.13

Physiotherapeutic services

93193

86.90.14

Ambulance services

93194

86.90.15

Medical laboratory services

93195

86.90.16

Blood, sperm and transplant organ bank services

93197

86.90.17

Diagnostic imaging services without interpretation

93196

86.90.18

Mental health services

93199 (*)

86.90.19

Other human health services n.e.c.

93199 (*)

87

Residential care services

87.1

Residential nursing care services

87.10

Residential nursing care services

87.10.1

Residential nursing care services

87.10.10

Residential nursing care services

93210

87.2

Residential care services for mental retardation, mental health and substance abuse

87.20

Residential care services for mental retardation, mental health and substance abuse

87.20.1

Residential care services for mental retardation, mental health and substance abuse

87.20.11

Residential care services for children suffering from mental retardation, mental health illnesses and substance abuse

93301

87.20.12

Residential care services for adults suffering from mental retardation, mental health illnesses and substance abuse

93303

87.3

Residential care services for the elderly and disabled

87.30

Residential care services for the elderly and disabled

87.30.1

Residential care services for the elderly and disabled

87.30.11

Welfare services delivered through residential institutions to elderly persons

93221

87.30.12

Welfare services delivered through residential institutions to disabled children and young people

93222

87.30.13

Welfare services delivered through residential institutions to disabled adults

93223

87.9

Other residential care services

87.90

Other residential care services

87.90.1

Other residential care services

87.90.11

Other social work services with accommodation for children and young people

93302

87.90.12

Social work services with accommodation for mistreated women

93304 (*)

87.90.13

Other social work services with accommodation for adults

93304 (*)

88

Social work services without accommodation

88.1

Social work services without accommodation for the elderly and disabled

88.10

Social work services without accommodation for the elderly and disabled

88.10.1

Social work services without accommodation for the elderly and disabled

88.10.11

Visiting and assistance services for the elderly

93491 (*)

88.10.12

Day-care centre services for the elderly

93491 (*)

88.10.13

Vocational rehabilitation services for persons with disabilities

93411

88.10.14

Visiting and assistance services for persons with disabilities

93493 (*)

88.10.15

Day-care centre services for disabled adults

93493 (*)

88.9

Other social work services without accommodation

88.91

Child day-care services

88.91.1

Child day-care services

88.91.11

Child day-care services excluding day-care services for the disabled

93510 (*)

88.91.12

Day-care services for disabled children and young people

93492

88.91.13

Babysitting services

93510 (*)

88.99

Other social work services without accommodation n.e.c.

88.99.1

Other social work services without accommodation n.e.c.

88.99.11

Guidance and counselling services n.e.c. related to children

93520

88.99.12

Welfare services without accommodation

93530

88.99.13

Vocational rehabilitation services for the unemployed

93412

88.99.19

Other social services without accommodation n.e.c.

93590

R

ARTS, ENTERTAINMENT AND RECREATION SERVICES

90

Creative, arts and entertainment services

90.0

Creative, arts and entertainment services

90.01

Services of performing artists

90.01.1

Services of performing artists

90.01.10

Services of performing artists

96310

90.02

Support services to performing arts

90.02.1

Support services to performing arts

90.02.11

Performing arts event production and presentation services

96220

90.02.12

Performing arts event promotion and organisation services

96210

90.02.19

Other performing arts support services

96290

90.03

Artistic creation

90.03.1

Artistic creation

90.03.11

Services provided by authors, composers, sculptors and other artists, except performing artists

96320

90.03.12

Original works of authors, composers and other artists, except performing artists, painters, graphical artists and sculptors

96330

90.03.13

Original works of painters, graphical artists and sculptors

38961

90.04

Arts facility operation services

90.04.1

Arts facility operation services

90.04.10

Arts facility operation services

96230

91

Library, archive, museum and other cultural services

91.0

Library, archive, museum and other cultural services

91.01

Library and archive services

91.01.1

Library and archive services

91.01.11

Library services

84510

91.01.12

Archive services

84520

91.02

Museum services

91.02.1

Museum operation services

91.02.10

Museum operation services

96411

91.02.2

Museum collections

91.02.20

Museum collections

38962

91.03

Operation services of historical sites and buildings and similar visitor attractions

91.03.1

Operation services of historical sites and buildings and similar visitor attractions

91.03.10

Operation services of historical sites and buildings and similar visitor attractions

96412

91.04

Botanical and zoological garden services and nature reserve services

91.04.1

Botanical and zoological garden services and nature reserve services

91.04.11

Botanical and zoological garden services

96421

91.04.12

Nature reserves services, including wildlife preservation services

96422

92

Gambling and betting services

92.0

Gambling and betting services

92.00

Gambling and betting services

92.00.1

Gambling services

92.00.11

Gambling table services

96929 (*)

92.00.12

Gambling machine services

96929 (*)

92.00.13

Lotteries, numerical games and bingo services

96929 (*)

92.00.14

Online gambling services

96921 (*)

92.00.19

Other gambling services

96929 (*)

92.00.2

Betting services

92.00.21

Online betting services

96921 (*)

92.00.29

Other betting services

96929 (*)

93

Sporting services and amusement and recreation services

93.1

Sporting services

93.11

Sports facility operation services

93.11.1

Sports facility operation services

93.11.10

Sports facility operation services

96520

93.12

Services of sport clubs

93.12.1

Services of sport clubs

93.12.10

Services of sport clubs

96512

93.13

Services of fitness facilities

93.13.1

Services of fitness facilities

93.13.10

Services of fitness facilities

97230 (*)

93.19

Other sporting services

93.19.1

Other sporting services

93.19.11

Sports and recreational sports event promotion services

96511

93.19.12

Services of athletes

96610

93.19.13

Support services related to sports and recreation

96620

93.19.19

Other sports and recreational sports services

96590

93.2

Amusement and recreation services

93.21

Amusement park and theme park services

93.21.1

Amusement park and theme park services

93.21.10

Amusement park and theme park services

96910

93.29

Other amusement and recreation services

93.29.1

Other recreational services n.e.c.

93.29.11

Recreation parks and beach services

96990 (*)

93.29.19

Miscellaneous recreational services n.e.c.

96990 (*)

93.29.2

Other entertainment services n.e.c.

93.29.21

Firework and ‘light and sound’ shows services

96990 (*)

93.29.22

Coin-operated games machine services

96930

93.29.29

Entertainment services n.e.c.

96990 (*)

S

OTHER SERVICES

94

Services furnished by membership organisations

94.1

Services furnished by business, employers and professional membership organisations

94.11

Services furnished by business and employers membership organisations

94.11.1

Services furnished by business and employers membership organisations

94.11.10

Services furnished by business and employers membership organisations

95110

94.12

Services furnished by professional membership organisations

94.12.1

Services furnished by professional membership organisations

94.12.10

Services furnished by professional membership organisations

95120

94.2

Services furnished by trade unions

94.20

Services furnished by trade unions

94.20.1

Services furnished by trade unions

94.20.10

Services furnished by trade unions

95200

94.9

Services furnished by other membership organisations

94.91

Services furnished by religious organisations

94.91.1

Services furnished by religious organisations

94.91.10

Services furnished by religious organisations

95910

94.92

Services furnished by political organisations

94.92.1

Services furnished by political organisations

94.92.10

Services furnished by political organisations

95920

94.99

Services furnished by other membership organisations n.e.c.

94.99.1

Services (except grant-giving services) furnished by other membership organisations n.e.c.

94.99.11

Services furnished by human rights organisations

95991

94.99.12

Services furnished by environmental advocacy groups

95992

94.99.13

Special group protection services

95993

94.99.14

Other civic betterment and community facility support services

95994

94.99.15

Services provided by youth associations

95995

94.99.16

Services provided by cultural and recreational associations

95997

94.99.17

Services provided by other civic and social organisations

95998

94.99.19

Services provided by other membership organisations n.e.c.

95999

94.99.2

Grant-giving services by membership organisations

94.99.20

Grant-giving services by membership organisations

95996

95

Repair services of computers and personal and household goods

95.1

Repair services of computers and communication equipment

95.11

Repair services of computers and peripheral equipment

95.11.1

Repair services of computers and peripheral equipment

95.11.10

Repair services of computers and peripheral equipment

87130

95.12

Repair services of communication equipment

95.12.1

Repair services of communication equipment

95.12.10

Repair services of communication equipment

87153

95.2

Repair services of personal and household goods

95.21

Repair services of consumer electronics

95.21.1

Repair services of consumer electronics

95.21.10

Repair services of consumer electronics

87155

95.22

Repair services of household appliances and home and garden equipment

95.22.1

Repair services of household appliances and home and garden equipment

95.22.10

Repair services of household appliances and home and garden equipment

87151

95.23

Repair services of footwear and leather goods

95.23.1

Repair services of footwear and leather goods

95.23.10

Repair services of footwear and leather goods

87210

95.24

Repair services of furniture and home furnishings

95.24.1

Repair services of furniture and home furnishings

95.24.10

Repair services of furniture and home furnishings

87240

95.25

Repair services of watches, clocks and jewellery

95.25.1

Repair services of watches, clocks and jewellery

95.25.11

Repair services of watches and clocks

87220 (*)

95.25.12

Repair services of jewellery

87220 (*)

95.29

Repair services of other personal and household goods

95.29.1

Repair services of other personal and household goods

95.29.11

Repair and alteration services of garment and household textile articles

87230

95.29.12

Repair services of bicycles

87290 (*)

95.29.13

Repair and maintenance services of musical instruments

87290 (*)

95.29.14

Repair and maintenance services of sports equipment

87290 (*)

95.29.19

Repair services of other personal and household goods n.e.c.

87290 (*)

96

Other personal services

96.0

Other personal services

96.01

Washing and (dry-)cleaning services of textile and fur products

96.01.1

Washing and (dry-)cleaning services of textile and fur products

96.01.11

Coin-operated laundry services

97110

96.01.12

Dry cleaning services (including fur product cleaning services)

97120

96.01.13

Pressing services

97140

96.01.14

Dyeing and colouring services

97150

96.01.19

Other textile cleaning services

97130

96.02

Hairdressing and other beauty treatment services

96.02.1

Hairdressing and other beauty treatment services

96.02.11

Hairdressing services for women and girls

97210 (*)

96.02.12

Hairdressing and barbers' services for men and boys

97210 (*)

96.02.13

Cosmetic treatment, manicuring and pedicuring services

97220

96.02.19

Other beauty treatment services

97290

96.02.2

Human hair, unworked

96.02.20

Human hair, unworked

38971

96.03

Funeral and related services

96.03.1

Funeral and related services

96.03.11

Cemeteries and cremation services

97310

96.03.12

Undertaking services

97320

96.04

Physical well-being services

96.04.1

Physical well-being services

96.04.10

Physical well-being services

97230 (*)

96.09

Other personal services n.e.c.

96.09.1

Other personal services n.e.c.

96.09.11

Pet care services

86129

96.09.12

Escort services

97910

96.09.13

Coin-operated machine services n.e.c.

97990 (*)

96.09.19

Other miscellaneous services n.e.c.

97990 (*)

T

SERVICES OF HOUSEHOLDS AS EMPLOYERS; UNDIFFERENTIATED GOODS AND SERVICES PRODUCED BY HOUSEHOLDS FOR OWN USE

97

Services of households as employers of domestic personnel

97.0

Services of households as employers of domestic personnel

97.00

Services of households as employers of domestic personnel

97.00.1

Services of households as employers of domestic personnel

97.00.10

Services of households as employers of domestic personnel

98000

98

Undifferentiated goods and services produced by private households for own use

98.1

Undifferentiated goods produced by private households for own use

98.10

Undifferentiated goods produced by private households for own use

98.10.1

Undifferentiated goods produced by private households for own use

98.10.10

Undifferentiated goods produced by private households for own use

0 (*)

98.2

Undifferentiated services produced by private households for own use

98.20

Undifferentiated services produced by private households for own use

98.20.1

Undifferentiated services produced by private households for own use

98.20.10

Undifferentiated services produced by private households for own use

0 (*)

U

SERVICES PROVIDED BY EXTRATERRITORIAL ORGANISATIONS AND BODIES

99

Services provided by extraterritorial organisations and bodies

99.0

Services provided by extraterritorial organisations and bodies

99.00

Services provided by extraterritorial organisations and bodies

99.00.1

Services provided by extraterritorial organisations and bodies

99.00.10

Services provided by extraterritorial organisations and bodies

99000

---

| 4.6.2008 | EN | Official Journal of the European Union | L 145/227 |
| --- | --- | --- | --- |

4.6.2008

EN

Official Journal of the European Union

L 145/227

---

REGULATION (EC) No 452/2008 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL

of 23 April 2008

concerning the production and development of statistics on education and lifelong learning

(Text with EEA relevance)

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty establishing the European Community, and in particular Article 285(1) thereof,

Having regard to the proposal from the Commission,

After consultation of the European Economic and Social Committee,

Acting in accordance with the procedure laid down in Article 251 of the Treaty (1),

Whereas:

| (1) | The Council Resolution of 5 December 1994 on the promotion of education and training statistics in the European Union (2) requested the Commission, in close cooperation with the Member States, to expedite the development of education and training statistics. |
| --- | --- |

(1)

The Council Resolution of 5 December 1994 on the promotion of education and training statistics in the European Union (2) requested the Commission, in close cooperation with the Member States, to expedite the development of education and training statistics.

| (2) | The European Council held in Brussels on 22 and 23 March 2005 agreed to relaunch the Lisbon Strategy. It concluded that Europe must renew the basis of its competitiveness, increase its growth potential and its productivity and strengthen social cohesion, placing the main emphasis on knowledge, innovation and the optimisation of human capital. In that respect, the employability, adaptability and mobility of citizens is vital for Europe. |
| --- | --- |

(2)

The European Council held in Brussels on 22 and 23 March 2005 agreed to relaunch the Lisbon Strategy. It concluded that Europe must renew the basis of its competitiveness, increase its growth potential and its productivity and strengthen social cohesion, placing the main emphasis on knowledge, innovation and the optimisation of human capital. In that respect, the employability, adaptability and mobility of citizens is vital for Europe.

| (3) | To attain these objectives, European systems of education and training must adapt to the requirements of the knowledge society and the need for an enhanced level of education and better quality employment. Statistics on education, training and lifelong learning are of the highest importance as a basis for political decisions. |
| --- | --- |

(3)

To attain these objectives, European systems of education and training must adapt to the requirements of the knowledge society and the need for an enhanced level of education and better quality employment. Statistics on education, training and lifelong learning are of the highest importance as a basis for political decisions.

| (4) | Lifelong learning is a key element in developing and promoting a skilled, trained and adaptable workforce. In the Presidency Conclusions of the Spring 2005 European Council it was stressed that ‘human capital is Europe's most important asset’. The Integrated Guidelines for Growth and Jobs including the guidelines for the employment policies of the Member States, endorsed by the Council in its Decision 2005/600/EC (3), aim to contribute better to the Lisbon strategy and to establish comprehensive lifelong learning strategies. |
| --- | --- |

(4)

Lifelong learning is a key element in developing and promoting a skilled, trained and adaptable workforce. In the Presidency Conclusions of the Spring 2005 European Council it was stressed that ‘human capital is Europe's most important asset’. The Integrated Guidelines for Growth and Jobs including the guidelines for the employment policies of the Member States, endorsed by the Council in its Decision 2005/600/EC (3), aim to contribute better to the Lisbon strategy and to establish comprehensive lifelong learning strategies.

| (5) | The adoption in February 2001 of the Council Report ‘Objectives of the education and training systems’ and the adoption in February 2002 of the work programme for 2001-2011 on the follow-up to this report constitute an important step in honouring the commitment to modernise and improve the quality of the education and training systems of the Member States. Indicators and reference levels of European average performance (‘benchmarks’) are among the instruments of the open method of coordination which are important for the ‘Education and Training 2010’ work programme. The Ministers of Education took a decisive step in May 2003 by agreeing on five European benchmarks to be attained by 2010, while stressing they do not define national targets or prescribe decisions to be taken by national governments. |
| --- | --- |

(5)

The adoption in February 2001 of the Council Report ‘Objectives of the education and training systems’ and the adoption in February 2002 of the work programme for 2001-2011 on the follow-up to this report constitute an important step in honouring the commitment to modernise and improve the quality of the education and training systems of the Member States. Indicators and reference levels of European average performance (‘benchmarks’) are among the instruments of the open method of coordination which are important for the ‘Education and Training 2010’ work programme. The Ministers of Education took a decisive step in May 2003 by agreeing on five European benchmarks to be attained by 2010, while stressing they do not define national targets or prescribe decisions to be taken by national governments.

| (6) | On 24 May 2005, the Council adopted Conclusions on ‘New indicators in education and training’ (4). In these Conclusions the Council invited the Commission to present to the Council strategies and proposals for the development of new indicators in nine particular areas of education and training and also stressed that the development of new indicators should fully respect the responsibility of Member States for the organisation of their education systems and should not impose undue administrative or financial burdens on the organisation and institutions concerned, or inevitably lead to an increased number of indicators used to monitor progress. |
| --- | --- |

(6)

On 24 May 2005, the Council adopted Conclusions on ‘New indicators in education and training’ (4). In these Conclusions the Council invited the Commission to present to the Council strategies and proposals for the development of new indicators in nine particular areas of education and training and also stressed that the development of new indicators should fully respect the responsibility of Member States for the organisation of their education systems and should not impose undue administrative or financial burdens on the organisation and institutions concerned, or inevitably lead to an increased number of indicators used to monitor progress.

| (7) | The Council also adopted, in November 2004, Conclusions on European cooperation in vocational education and training, and agreed that priority should be given at European level to ‘the improvement of the scope, precision and reliability of vocational education and training statistics in order to enable evaluation of progress’. |
| --- | --- |

(7)

The Council also adopted, in November 2004, Conclusions on European cooperation in vocational education and training, and agreed that priority should be given at European level to ‘the improvement of the scope, precision and reliability of vocational education and training statistics in order to enable evaluation of progress’.

| (8) | Comparable statistical information at Community level is essential for the development of education and lifelong learning strategies and for the monitoring of progress in their implementation. Statistical production should be based on a framework of coherent concepts and comparable data in view of the establishment of an integrated European statistical information system on education, training and lifelong learning. |
| --- | --- |

(8)

Comparable statistical information at Community level is essential for the development of education and lifelong learning strategies and for the monitoring of progress in their implementation. Statistical production should be based on a framework of coherent concepts and comparable data in view of the establishment of an integrated European statistical information system on education, training and lifelong learning.

| (9) | When applying this Regulation, account should be taken of the notion of people at a disadvantage in the labour market referred to in the Guidelines for the employment policies of the Member States. |
| --- | --- |

(9)

When applying this Regulation, account should be taken of the notion of people at a disadvantage in the labour market referred to in the Guidelines for the employment policies of the Member States.

| (10) | The Commission (Eurostat) is collecting data on vocational training in enterprises in accordance with Regulation (EC) No 1552/2005 of the European Parliament and of the Council of 7 September 2005 on the statistics relating to vocational training in enterprises (5). However, a broader legal framework is necessary to ensure the sustainable production and development of statistics on education and lifelong learning, covering at least all relevant existing and planned activities. The Commission (Eurostat) is collecting annual data on education from the Member States on a voluntary basis, through a joint action carried out with the Unesco Institute for Statistics (UIS) and with the Organisation for Economic Cooperation and Development (OECD), usually referred to as the ‘UOE data collection’. The Commission (Eurostat) is also collecting data on education, training and lifelong learning through other household sources such as the European Union Labour Force Survey (6) and the Community statistics on income and living conditions (7) as well as through their ad-hoc modules. |
| --- | --- |

(10)

The Commission (Eurostat) is collecting data on vocational training in enterprises in accordance with Regulation (EC) No 1552/2005 of the European Parliament and of the Council of 7 September 2005 on the statistics relating to vocational training in enterprises (5). However, a broader legal framework is necessary to ensure the sustainable production and development of statistics on education and lifelong learning, covering at least all relevant existing and planned activities. The Commission (Eurostat) is collecting annual data on education from the Member States on a voluntary basis, through a joint action carried out with the Unesco Institute for Statistics (UIS) and with the Organisation for Economic Cooperation and Development (OECD), usually referred to as the ‘UOE data collection’. The Commission (Eurostat) is also collecting data on education, training and lifelong learning through other household sources such as the European Union Labour Force Survey (6) and the Community statistics on income and living conditions (7) as well as through their ad-hoc modules.

| (11) | Since policy formulation and monitoring in the field of education and lifelong learning is of a dynamic nature and adapts to an evolving environment, the statistical regulatory framework should provide for a certain degree of flexibility in a limited and controlled manner, taking into account the burden for respondents and the Member States. |
| --- | --- |

(11)

Since policy formulation and monitoring in the field of education and lifelong learning is of a dynamic nature and adapts to an evolving environment, the statistical regulatory framework should provide for a certain degree of flexibility in a limited and controlled manner, taking into account the burden for respondents and the Member States.

| (12) | Since the objective of this Regulation, namely the creation of common statistical standards that permit the production of harmonised data cannot be sufficiently achieved by the Member States and can therefore be better achieved at Community level, the Community may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty. In accordance with the principle of proportionality, as set out in that Article, this Regulation does not go beyond what is necessary to achieve that objective. |
| --- | --- |

(12)

Since the objective of this Regulation, namely the creation of common statistical standards that permit the production of harmonised data cannot be sufficiently achieved by the Member States and can therefore be better achieved at Community level, the Community may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty. In accordance with the principle of proportionality, as set out in that Article, this Regulation does not go beyond what is necessary to achieve that objective.

| (13) | The production of specific Community statistics is governed by the rules set out in Council Regulation (EC) No 322/97 of 17 February 1997 on Community Statistics (8). |
| --- | --- |

(13)

The production of specific Community statistics is governed by the rules set out in Council Regulation (EC) No 322/97 of 17 February 1997 on Community Statistics (8).

| (14) | This Regulation ensures full respect for the right to the protection of personal data as provided for in Article 8 of the Charter of Fundamental Rights of the European Union. |
| --- | --- |

(14)

This Regulation ensures full respect for the right to the protection of personal data as provided for in Article 8 of the Charter of Fundamental Rights of the European Union.

| (15) | The transmission of data subject to statistical confidentiality is governed by the rules set out in Regulation (EC) No 322/97 and in Council Regulation (Euratom, EEC) No 1588/90 of 11 June 1990 on the transmission of data subject to statistical confidentiality to the Statistical Office of the European Communities (9). |
| --- | --- |

(15)

The transmission of data subject to statistical confidentiality is governed by the rules set out in Regulation (EC) No 322/97 and in Council Regulation (Euratom, EEC) No 1588/90 of 11 June 1990 on the transmission of data subject to statistical confidentiality to the Statistical Office of the European Communities (9).

| (16) | Commission Regulation (EC) No 831/2002 of 17 May 2002 implementing Council Regulation (EC) No 322/97 on Community statistics concerning access to confidential data for scientific purposes (10) established the conditions pursuant to which access to confidential data transmitted to the Community authority may be granted. |
| --- | --- |

(16)

Commission Regulation (EC) No 831/2002 of 17 May 2002 implementing Council Regulation (EC) No 322/97 on Community statistics concerning access to confidential data for scientific purposes (10) established the conditions pursuant to which access to confidential data transmitted to the Community authority may be granted.

| (17) | The measures necessary for the implementation of this Regulation should be adopted in accordance with Council Decision 1999/468/EC of 28 June 1999 laying down the procedures for the exercise of implementing powers conferred on the Commission (11). |
| --- | --- |

(17)

The measures necessary for the implementation of this Regulation should be adopted in accordance with Council Decision 1999/468/EC of 28 June 1999 laying down the procedures for the exercise of implementing powers conferred on the Commission (11).

| (18) | In particular, the Commission should be empowered to select and specify the subjects of the statistics, their characteristics in response to policy or technical needs, the breakdown of characteristics, the observation period and deadlines for transmission of results, the quality requirements including the required precision and the quality reporting framework. Since those measures are of general scope and are designed to amend non-essential elements of this Regulation, inter alia, by supplementing it with new non-essential elements, they must be adopted in accordance with the regulatory procedure with scrutiny provided for in Article 5a of Decision 1999/468/EC. |
| --- | --- |

(18)

In particular, the Commission should be empowered to select and specify the subjects of the statistics, their characteristics in response to policy or technical needs, the breakdown of characteristics, the observation period and deadlines for transmission of results, the quality requirements including the required precision and the quality reporting framework. Since those measures are of general scope and are designed to amend non-essential elements of this Regulation, inter alia, by supplementing it with new non-essential elements, they must be adopted in accordance with the regulatory procedure with scrutiny provided for in Article 5a of Decision 1999/468/EC.

| (19) | The Statistical Programme Committee established by Council Decision 89/382/EEC, Euratom (12), has been consulted in accordance with Article 3 of that Decision, |
| --- | --- |

(19)

The Statistical Programme Committee established by Council Decision 89/382/EEC, Euratom (12), has been consulted in accordance with Article 3 of that Decision,

HAVE ADOPTED THIS REGULATION:

Article 1

Subject matter

This Regulation establishes a common framework for the systematic production of Community statistics in the field of education and lifelong learning.

Article 2

Definitions

For the purpose of this Regulation:

| (a) | ‘Community statistics’ shall be defined as in the first indent of Article 2 of Regulation (EC) No 322/97; |
| --- | --- |

(a)

‘Community statistics’ shall be defined as in the first indent of Article 2 of Regulation (EC) No 322/97;

| (b) | ‘production of statistics’ shall be defined as in the second indent of Article 2 of Regulation (EC) No 322/97; |
| --- | --- |

(b)

‘production of statistics’ shall be defined as in the second indent of Article 2 of Regulation (EC) No 322/97;

| (c) | ‘national authorities’ shall be defined as in the third indent of Article 2 of Regulation (EC) No 322/97; |
| --- | --- |

(c)

‘national authorities’ shall be defined as in the third indent of Article 2 of Regulation (EC) No 322/97;

| (d) | ‘education’ means organised and sustained communication designed to bring about learning (13); |
| --- | --- |

(d)

‘education’ means organised and sustained communication designed to bring about learning (13);

| (e) | ‘lifelong learning’ means all learning activity undertaken throughout life, with the aim of improving knowledge, skills and competences within a personal, civic, social and/or employment-related perspective (14); |
| --- | --- |

(e)

‘lifelong learning’ means all learning activity undertaken throughout life, with the aim of improving knowledge, skills and competences within a personal, civic, social and/or employment-related perspective (14);

| (f) | ‘micro-data’ means individual statistical records; |
| --- | --- |

(f)

‘micro-data’ means individual statistical records;

| (g) | ‘confidential data’ means data which allow only indirect identification of the statistical units concerned, in accordance with Regulation (EC) No 322/97 and Regulation (Euratom, EEC) No 1588/90. |
| --- | --- |

(g)

‘confidential data’ means data which allow only indirect identification of the statistical units concerned, in accordance with Regulation (EC) No 322/97 and Regulation (Euratom, EEC) No 1588/90.

Article 3

Domains

This Regulation shall apply to the production of statistics in three domains:

| (a) | Domain 1 shall cover statistics on education and training systems; |
| --- | --- |

(a)

Domain 1 shall cover statistics on education and training systems;

| (b) | Domain 2 shall cover statistics on the participation of adults in lifelong learning; |
| --- | --- |

(b)

Domain 2 shall cover statistics on the participation of adults in lifelong learning;

| (c) | Domain 3 shall cover other statistics on education and lifelong learning, such as statistics on human capital and on the social and economic benefits of education, not covered by Domains 1 and 2. |
| --- | --- |

(c)

Domain 3 shall cover other statistics on education and lifelong learning, such as statistics on human capital and on the social and economic benefits of education, not covered by Domains 1 and 2.

The production of statistics in those domains shall be carried out in accordance with the Annex.

Article 4

Statistical actions

1.   The production of Community statistics in the field of education and lifelong learning shall be implemented by individual statistical actions as follows:

| (a) | the regular delivery of statistics on education and lifelong learning by the Member States, within specified deadlines for Domains 1 and 2; |
| --- | --- |

(a)

the regular delivery of statistics on education and lifelong learning by the Member States, within specified deadlines for Domains 1 and 2;

| (b) | the use of other statistical information systems and surveys, to provide additional statistical variables and indicators on education and lifelong learning, corresponding to Domain 3; |
| --- | --- |

(b)

the use of other statistical information systems and surveys, to provide additional statistical variables and indicators on education and lifelong learning, corresponding to Domain 3;

| (c) | the development, improvement and updating of standards and manuals on statistical frameworks, concepts and methods; |
| --- | --- |

(c)

the development, improvement and updating of standards and manuals on statistical frameworks, concepts and methods;

| (d) | the improvement of data quality, in the context of the quality framework, to include:






  — | relevance, |
| --- | --- | --- |

(d)

the improvement of data quality, in the context of the quality framework, to include:

—

relevance,

| — | accuracy, |
| --- | --- |

—

accuracy,

| — | timeliness and punctuality, |
| --- | --- |

—

timeliness and punctuality,

| — | accessibility and clarity, |
| --- | --- |

—

accessibility and clarity,

| — | comparability, and |
| --- | --- |

—

comparability, and

| — | coherence. |
| --- | --- |

—

coherence.

Available capacities within the Member States for data collection and the processing and development of concepts and methods shall be taken into account by the Commission.

Where appropriate, special attention and consideration shall be given to the regional dimension of the data collected. Where appropriate, data shall be systematically broken down by gender.

2.   Whenever possible, the Commission (Eurostat) shall seek cooperation with the UIS, the OECD and other international organisations with a view to ensuring international comparability of data and to avoid duplication of effort, in particular as regards the development and improvement of statistical concepts and methods and the delivery of statistics by the Member States.

3.   Whenever significant new data requirements or insufficient quality of data are identified and before any data collection, the Commission (Eurostat) shall institute pilot studies to be completed on a voluntary basis by the Member States. Such pilot studies shall be carried out in order to assess the feasibility of the relevant data collection, taking into consideration the benefits of the availability of the data in relation to the collection costs and the burden on respondents. Pilot studies shall not necessarily lead to corresponding implementing measures.

Article 5

Transmission of micro-data on individuals

When necessary for the production of Community statistics, Member States shall transmit confidential micro-data resulting from sample surveys to the Commission (Eurostat) in accordance with the provisions on the transmission of data subject to confidentiality set out in Regulation (EC) No 322/97 and in Regulation (Euratom, EEC) No 1588/90. Member States shall ensure that the transmitted data do not permit the direct identification of the statistical units (individuals).

Article 6

Implementing measures

1.   The following measures designed to amend non-essential elements of this Regulation by supplementing it, including measures to take account of economic and technical developments concerning the collection, transmission and processing of the data, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 7(3) with a view to ensuring the transmission of high quality data:

| (a) | the selection and specification of subjects covered by the domains and their characteristics in response to policy or technical needs; |
| --- | --- |

(a)

the selection and specification of subjects covered by the domains and their characteristics in response to policy or technical needs;

| (b) | the breakdowns of characteristics; |
| --- | --- |

(b)

the breakdowns of characteristics;

| (c) | the observation period and deadlines for transmission of results; |
| --- | --- |

(c)

the observation period and deadlines for transmission of results;

| (d) | the quality requirements, including the required precision; |
| --- | --- |

(d)

the quality requirements, including the required precision;

| (e) | the quality reporting framework. |
| --- | --- |

(e)

the quality reporting framework.

If these measures lead to a requirement for a significant enlargement of existing data collections or for new data collections or surveys, implementing decisions shall be based on a cost-benefit analysis as part of a comprehensive analysis of the effects and implications, taking into account the benefit of the measures, the costs for the Member States and the burden on respondents.

2.   The measures referred to in paragraph 1 shall take account of the following:

| (a) | for all Domains, the potential burden on educational institutions and individuals; |
| --- | --- |

(a)

for all Domains, the potential burden on educational institutions and individuals;

| (b) | for all Domains, the results of the pilot studies referred to in Article 4(3); |
| --- | --- |

(b)

for all Domains, the results of the pilot studies referred to in Article 4(3);

| (c) | for Domain 1, the latest agreements between the UIS, the OECD and the Commission (Eurostat) on concepts, definitions, data collection format, data processing, periodicity and deadlines for transmission of results; |
| --- | --- |

(c)

for Domain 1, the latest agreements between the UIS, the OECD and the Commission (Eurostat) on concepts, definitions, data collection format, data processing, periodicity and deadlines for transmission of results;

| (d) | for Domain 2, the results from the Adult Education Pilot Survey performed between 2005 and 2007 and further development needs; |
| --- | --- |

(d)

for Domain 2, the results from the Adult Education Pilot Survey performed between 2005 and 2007 and further development needs;

| (e) | for Domain 3, the availability, suitability and the legal context of existing Community data sources after an exhaustive examination of all existing data sources. |
| --- | --- |

(e)

for Domain 3, the availability, suitability and the legal context of existing Community data sources after an exhaustive examination of all existing data sources.

3.   If necessary, limited derogations and transition periods for one or more Member States, both to be based upon objective grounds, shall be adopted in accordance with the regulatory procedure referred to in Article 7(2).

Article 7

Committee

1.   The Commission shall be assisted by the Statistical Programme Committee.

2.   Where reference is made to this paragraph, Articles 5 and 7 of Decision 1999/468/EC shall apply, having regard to the provisions of Article 8 thereof.

The period laid down in Article 5(6) of Decision 1999/468/EC shall be set at three months.

3.   Where reference is made to this paragraph, Article 5a(1) to (4) and Article 7 of Decision 1999/468/EC shall apply, having regard to the provisions of Article 8 thereof.

Article 8

Entry into force

This Regulation shall enter into force on the 20th day following its publication in the Official Journal of the European Union.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Strasbourg, 23 April 2008.

For the European Parliament

The President

H.-G. PÖTTERING

For the Council

The President

J. LENARČIČ

---

(1)  Opinion of the European Parliament of 25 September 2007 (not yet published in the Official Journal) and Council Decision of 14 February 2008.

1

(2)  OJ C 374, 30.12.1994, p. 4.

2

(3)  OJ L 205, 6.8.2005, p. 21.

3

(4)  OJ C 141, 10.6.2005, p. 7.

4

(5)  OJ L 255, 30.9.2005, p. 1.

5

(6)  Commission Regulation (EC) No 2104/2002 of 28 November 2002 adapting Council Regulation (EC) No 577/98 on the organisation of a labour force sample survey in the Community and Commission Regulation (EC) No 1575/2000 implementing Council Regulation (EC) No 577/98 as far as the list of education and training variables and their codification to be used for data transmission from 2003 onwards are concerned (OJ L 324, 29.11.2002, p. 14).

6

(7)  Commission Regulation (EC) No 1983/2003 of 7 November 2003 implementing Regulation (EC) No 1177/2003 of the European Parliament and of the Council concerning Community statistics on income and living conditions (EU-SILC) as regards the list of target primary variables (OJ L 298, 17.11.2003, p. 34).

7

(8)  OJ L 52, 22.2.1997, p. 1. Regulation as amended by Regulation (EC) No 1882/2003 of the European Parliament and of the Council (OJ L 284, 31.10.2003, p. 1).

8

(9)  OJ L 151, 15.6.1990, p. 1. Regulation as amended by Regulation (EC) No 322/97.

9

(10)  OJ L 133, 18.5.2002, p. 7. Regulation as last amended by Regulation (EC) No 1000/2007 (OJ L 226, 30.8.2007, p. 7).

10

(11)  OJ L 184, 17.7.1999, p. 23, Decision as amended by Decision 2006/512/EC (OJ L 200, 22.7.2006, p. 11).

11

(12)  OJ L 181, 28.6.1989, p. 47.

12

(13)  According to the 1997 version of the International Standard Classification of Education (ISCED).

13

(14)  Council Resolution of 27 June 2002 on lifelong learning (OJ C 163, 9.7.2002, p. 1).

14

---

ANNEX

DOMAINS

Domain 1: Education and training systems

1.   Aim

The aim of this data collection is to provide comparable data on key aspects of education and training systems, specifically on the participation and completion of education programmes, as well as on the cost and type of resources dedicated to education and training.

2.   Scope

The data collection shall cover all domestic educational activities regardless of ownership of, or sponsorship by, the institutions concerned (whether public or private, national or foreign) and of the education delivery mechanism. Correspondingly, the coverage of the data collections shall extend to all student types and age groups.

3.   Subjects covered

Data shall be collected on:

| (a) | students’ enrolment, including the characteristics of the students; |
| --- | --- |

(a)

students’ enrolment, including the characteristics of the students;

| (b) | entrants; |
| --- | --- |

(b)

entrants;

| (c) | graduates and graduations; |
| --- | --- |

(c)

graduates and graduations;

| (d) | education expenditure; |
| --- | --- |

(d)

education expenditure;

| (e) | educational personnel; |
| --- | --- |

(e)

educational personnel;

| (f) | foreign languages learnt; |
| --- | --- |

(f)

foreign languages learnt;

| (g) | class sizes; |
| --- | --- |

(g)

class sizes;

allowing the calculation of indicators on the inputs, processes and outputs of the education and training systems.

Appropriate information (metadata) shall be transmitted by Member States, describing specificities of national education and training systems and their correspondence with international classifications as well as any deviations from the specifications of the data request and any other information which is essential for the interpretation of data and the compilation of comparable indicators.

4.   Periodicity

Data and metadata shall be supplied annually, if not otherwise specified, within the deadlines agreed between the Commission (Eurostat) and the national authorities taking into account the latest agreements between the UIS, the OECD and the Commission (Eurostat).

Domain 2: Participation of adults in lifelong learning

1.   Aim

The aim of this survey shall be to provide comparable data on participation and non-participation of adults in lifelong learning.

2.   Scope

The statistical unit shall be the individual, covering at least the population age range of 25-64 years. In the case of the collection of information through a survey, proxy answers shall be avoided, wherever possible.

3.   Subjects covered

Subjects covered by the survey shall be:

| (a) | participation and non-participation in learning activities; |
| --- | --- |

(a)

participation and non-participation in learning activities;

| (b) | characteristics of these learning activities; |
| --- | --- |

(b)

characteristics of these learning activities;

| (c) | information on self-reported skills; |
| --- | --- |

(c)

information on self-reported skills;

| (d) | socio-demographic information. |
| --- | --- |

(d)

socio-demographic information.

Data on participation in social and cultural activities shall also be collected on a voluntary basis as explanatory variables useful for further analysis of the participants and non-participants’ profiles.

4.   Data sources and sample size

The data source shall be a sample survey. Administrative data sources may be used to reduce the burden on respondents. Sample size shall be established on the basis of precision requirements that shall not require effective national sample sizes to be larger than 5 000 individuals, calculated on the assumption of simple random sampling. Within these limits, specific subpopulations shall require particular sampling considerations.

5.   Periodicity

Data shall be collected every five years. The first year of implementation shall be 2010, at the earliest.

Domain 3: Other statistics on education and lifelong learning

1.   Aim

The aim of this data collection shall be to provide further comparable data on education and lifelong learning to support specific policies at the Community level not included in Domains 1 and 2.

2.   Scope

Other statistics on education and lifelong learning shall refer to the following aspects:

| (a) | statistics on education and the economy, required at Community level for monitoring policies on education, research, competitiveness and growth; |
| --- | --- |

(a)

statistics on education and the economy, required at Community level for monitoring policies on education, research, competitiveness and growth;

| (b) | statistics on education and the labour market, required at Community level for monitoring employment policies; |
| --- | --- |

(b)

statistics on education and the labour market, required at Community level for monitoring employment policies;

| (c) | statistics on education and social inclusion, required at Community level for monitoring policies on poverty, social inclusion and migrant integration. |
| --- | --- |

(c)

statistics on education and social inclusion, required at Community level for monitoring policies on poverty, social inclusion and migrant integration.

For the aspects listed above, the necessary data shall be acquired from existing Community statistical sources.

---

| 4.6.2008 | EN | Official Journal of the European Union | L 145/234 |
| --- | --- | --- | --- |

4.6.2008

EN

Official Journal of the European Union

L 145/234

---

REGULATION (EC) No 453/2008 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL

of 23 April 2008

on quarterly statistics on Community job vacancies

(Text with EEA relevance)

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty establishing the European Community, and in particular Article 285(1) thereof,

Having regard to the proposal from the Commission,

Having regard to the opinion of the European Economic and Social Committee (1),

Having regard to the opinion of the European Central Bank (2),

Acting in accordance with the procedure laid down in Article 251 of the Treaty (3),

Whereas:

| (1) | On 8 December 2003, the Council endorsed the development and publication of a structural indicator on job vacancies. |
| --- | --- |

(1)

On 8 December 2003, the Council endorsed the development and publication of a structural indicator on job vacancies.

| (2) | The Action Plan on EMU Statistical Requirements, which was endorsed by the Council on 29 September 2000, and subsequent progress reports on the implementation of that plan, identified as a priority the development of a legal basis covering job vacancy statistics. |
| --- | --- |

(2)

The Action Plan on EMU Statistical Requirements, which was endorsed by the Council on 29 September 2000, and subsequent progress reports on the implementation of that plan, identified as a priority the development of a legal basis covering job vacancy statistics.

| (3) | The Employment Committee established by Council Decision 2000/98/EC (4) endorses the need for an indicator for job vacancies in order to monitor the European Employment Strategy laid down in Council Decision 2005/600/EC of 12 July 2005 on Guidelines for the employment policies of the Member States (5). |
| --- | --- |

(3)

The Employment Committee established by Council Decision 2000/98/EC (4) endorses the need for an indicator for job vacancies in order to monitor the European Employment Strategy laid down in Council Decision 2005/600/EC of 12 July 2005 on Guidelines for the employment policies of the Member States (5).

| (4) | Decision No 1672/2006/EC of the European Parliament and of the Council of 24 October 2006 establishing a Community Programme for Employment and Social Solidarity — Progress (6), provides for the financing of the relevant actions, including, as specified therein, improving the understanding of the employment situation and prospects, in particular through analysis and studies and the development of statistics and common indicators within the framework of the European Employment Strategy. |
| --- | --- |

(4)

Decision No 1672/2006/EC of the European Parliament and of the Council of 24 October 2006 establishing a Community Programme for Employment and Social Solidarity — Progress (6), provides for the financing of the relevant actions, including, as specified therein, improving the understanding of the employment situation and prospects, in particular through analysis and studies and the development of statistics and common indicators within the framework of the European Employment Strategy.

| (5) | Data on job vacancies broken down, inter alia, by economic activity are required by the Commission in the framework of the European Employment Strategy for monitoring and analysis of the level and structure of labour demand. |
| --- | --- |

(5)

Data on job vacancies broken down, inter alia, by economic activity are required by the Commission in the framework of the European Employment Strategy for monitoring and analysis of the level and structure of labour demand.

| (6) | Readily available quarterly data on job vacancies are required by the Commission and by the European Central Bank to monitor short-term changes in job vacancies. Seasonally adjusted job vacancy data facilitate the interpretation of quarterly changes. |
| --- | --- |

(6)

Readily available quarterly data on job vacancies are required by the Commission and by the European Central Bank to monitor short-term changes in job vacancies. Seasonally adjusted job vacancy data facilitate the interpretation of quarterly changes.

| (7) | Data provided on job vacancies should be relevant and complete, accurate and comprehensive, timely, coherent, comparable, and readily accessible to users. |
| --- | --- |

(7)

Data provided on job vacancies should be relevant and complete, accurate and comprehensive, timely, coherent, comparable, and readily accessible to users.

| (8) | The benefits of collecting complete data at Community level on all segments of the economy should be balanced against the reporting possibilities of, and the response burden on, small and medium-sized enterprises in particular. |
| --- | --- |

(8)

The benefits of collecting complete data at Community level on all segments of the economy should be balanced against the reporting possibilities of, and the response burden on, small and medium-sized enterprises in particular.

| (9) | Particular efforts should be made to include in the statistics as soon as possible all data concerning units with fewer than 10 employees. |
| --- | --- |

(9)

Particular efforts should be made to include in the statistics as soon as possible all data concerning units with fewer than 10 employees.

| (10) | To determine the scope of the statistics to be compiled and the level of detail required by economic activity, it is necessary to apply the version of the statistical classification system for economic activities in the Community (NACE) that is currently in force. |
| --- | --- |

(10)

To determine the scope of the statistics to be compiled and the level of detail required by economic activity, it is necessary to apply the version of the statistical classification system for economic activities in the Community (NACE) that is currently in force.

| (11) | In the production and dissemination of Community statistics under this Regulation, the national and Community statistical authorities should take account of the principles set out in the European Statistics Code of Practice, which was adopted by the Statistical Programme Committee established by Council Decision 89/382/EEC, Euratom (7) on 24 February 2005 and attached to the Recommendation of the Commission on the independence, integrity and accountability of the national and Community statistical authorities. |
| --- | --- |

(11)

In the production and dissemination of Community statistics under this Regulation, the national and Community statistical authorities should take account of the principles set out in the European Statistics Code of Practice, which was adopted by the Statistical Programme Committee established by Council Decision 89/382/EEC, Euratom (7) on 24 February 2005 and attached to the Recommendation of the Commission on the independence, integrity and accountability of the national and Community statistical authorities.

| (12) | It is important that the data be shared with the social partners at national and Community level and that the social partners be informed concerning the implementation of this Regulation. Furthermore, Member States should make a particular effort to ensure that school career guidance services and vocational training bodies receive the data. |
| --- | --- |

(12)

It is important that the data be shared with the social partners at national and Community level and that the social partners be informed concerning the implementation of this Regulation. Furthermore, Member States should make a particular effort to ensure that school career guidance services and vocational training bodies receive the data.

| (13) | Council Regulation (EC) No 322/97 of 17 February 1997 on Community Statistics (8) provides a general legislative framework for the production of Community statistics and applies, therefore, to the production of job vacancy statistics. |
| --- | --- |

(13)

Council Regulation (EC) No 322/97 of 17 February 1997 on Community Statistics (8) provides a general legislative framework for the production of Community statistics and applies, therefore, to the production of job vacancy statistics.

| (14) | The measures necessary for the implementation of this Regulation should be adopted in accordance with Council Decision 1999/468/EC of 28 June 1999 laying down the procedures for the exercise of implementing powers conferred on the Commission (9). |
| --- | --- |

(14)

The measures necessary for the implementation of this Regulation should be adopted in accordance with Council Decision 1999/468/EC of 28 June 1999 laying down the procedures for the exercise of implementing powers conferred on the Commission (9).

| (15) | In particular, the Commission should be empowered to define certain concepts; determine certain reference dates, formats and deadlines; set out the framework for feasibility studies, and adopt measures pursuant to the results of those studies. Since those measures are of general scope and are designed to amend non-essential elements of this Regulation, inter alia, by supplementing it with new non-essential elements, they must be adopted in accordance with the regulatory procedure with scrutiny provided for in Article 5a of Decision 1999/468/EC. |
| --- | --- |

(15)

In particular, the Commission should be empowered to define certain concepts; determine certain reference dates, formats and deadlines; set out the framework for feasibility studies, and adopt measures pursuant to the results of those studies. Since those measures are of general scope and are designed to amend non-essential elements of this Regulation, inter alia, by supplementing it with new non-essential elements, they must be adopted in accordance with the regulatory procedure with scrutiny provided for in Article 5a of Decision 1999/468/EC.

| (16) | Since the objective of this Regulation, namely the production of Community job vacancy statistics, cannot be sufficiently achieved by the Member States and can therefore be better achieved at Community level, the Community may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty. In accordance with the principle of proportionality, as set out in that Article, this Regulation does not go beyond what is necessary to achieve that objective. |
| --- | --- |

(16)

Since the objective of this Regulation, namely the production of Community job vacancy statistics, cannot be sufficiently achieved by the Member States and can therefore be better achieved at Community level, the Community may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty. In accordance with the principle of proportionality, as set out in that Article, this Regulation does not go beyond what is necessary to achieve that objective.

| (17) | The Statistical Programme Committee has been consulted in accordance with Article 3 of Decision 89/382/EEC, Euratom, |
| --- | --- |

(17)

The Statistical Programme Committee has been consulted in accordance with Article 3 of Decision 89/382/EEC, Euratom,

HAVE ADOPTED THIS REGULATION:

Article 1

Subject matter and scope

1.   This Regulation lays down the requirements for the regular quarterly production of statistics on Community job vacancies.

2.   Each Member State shall submit to the Commission (Eurostat) data on job vacancies at least for business units with one employee or more.

Subject to paragraph 3, the data shall cover all economic activities defined by the common classification system for economic activities in the Community (NACE) in force, except for the activities of households as employers and the activities of extraterritorial organisations and bodies. Covering agriculture, forestry and fishing activities, as defined by the NACE in force, shall be optional. Member States that wish to provide data for those sectors shall do so in accordance with this Regulation. Owing to the growing importance of personal care services (residential care activities and social work activities without accommodation) for job creation, Member States are also requested to transmit, on an optional basis, data on job vacancies for such services.

The data shall be broken down by economic activity in accordance with the NACE in force at section level.

3.   Covering public administration and defence, compulsory social security, education, human health and social work activities, arts, entertainments and recreation and activities of membership organisations, repair of computers and personal and household goods and other personal service activities, as defined by the NACE in force, within the scope of this Regulation, and of units with fewer than 10 employees, shall be determined taking into account the feasibility studies referred to in Article 7.

Article 2

Definitions

For the purposes of this Regulation, the following definitions shall apply:

| 1. | ‘job vacancy’ shall mean a paid post that is newly created, unoccupied, or about to become vacant:






  (a) | for which the employer is taking active steps and is prepared to take further steps to find a suitable candidate from outside the enterprise concerned; and |
| --- | --- | --- |

1.

‘job vacancy’ shall mean a paid post that is newly created, unoccupied, or about to become vacant:

(a)

for which the employer is taking active steps and is prepared to take further steps to find a suitable candidate from outside the enterprise concerned; and

| (b) | which the employer intends to fill either immediately or within a specific period of time. |
| --- | --- |

(b)

which the employer intends to fill either immediately or within a specific period of time.

The concepts ‘active steps to find a suitable candidate’ and ‘specific period of time’ shall be defined in accordance with the regulatory procedure with scrutiny referred to in Article 9(2).

The statistics provided shall distinguish, on an optional basis, between vacancies for fixed-term and permanent jobs;

| 2. | ‘occupied post’ shall mean a paid post within the organisation to which an employee has been assigned; |
| --- | --- |

2.

‘occupied post’ shall mean a paid post within the organisation to which an employee has been assigned;

| 3. | ‘metadata’ shall mean the explanations needed to interpret the changes in the data arising from either methodological or technical changes; |
| --- | --- |

3.

‘metadata’ shall mean the explanations needed to interpret the changes in the data arising from either methodological or technical changes;

| 4. | ‘back data’ shall mean the historical data covering the specifications given in Article 1. |
| --- | --- |

4.

‘back data’ shall mean the historical data covering the specifications given in Article 1.

Article 3

Reference dates and technical specifications

1.   Member States shall compile the quarterly data with reference to specific reference dates, which shall be determined in accordance with the regulatory procedure with scrutiny referred to in Article 9(2).

2.   Member States shall provide data on occupied posts in order to standardise job vacancy data for comparative purposes.

3.   Member States shall be required to apply seasonal adjustment procedures to the quarterly job vacancy data. The seasonal adjustment procedures required shall be determined in accordance with the regulatory procedure referred to in Article 9(3).

Article 4

Sources

1.   Member States shall produce the data using business surveys. Other sources, such as administrative data, may be used provided that they are appropriate in terms of quality, in accordance with Article 6.

The sources of all data provided shall be specified.

2.   Member States may supplement the sources referred to in paragraph 1 with reliable statistical estimation procedures.

3.   Community sample schemes may be established and coordinated by the Commission (Eurostat) in order to produce Community estimates where national sample schemes do not meet the Community requirements with regard to quarterly data collection. The detail of those schemes, their approval and their implementation shall be specified in accordance with the regulatory procedure referred to in Article 9(3).

Member States may take part in Community sample schemes when such schemes create possibilities for substantial reductions in the cost of the statistical systems or the burden on business entailed in meeting the Community requirement.

Article 5

Data transmission

1.   Member States shall transmit the data and metadata to the Commission (Eurostat) in a format and within transmission deadlines, which shall be determined in accordance with the regulatory procedure with scrutiny referred to in Article 9(2). The date of the first reference quarter shall also be determined in accordance with the regulatory procedure with scrutiny referred to in Article 9(2). Any revision of quarterly data for previous quarters shall be transmitted at the same time.

2.   Member States shall also transmit back data for at least the four quarters preceding the quarter for which data is to be provided on the first data delivery. The totals shall be delivered no later than on the date of the first data transmission, and the breakdowns no more than one year thereafter. Where necessary, back data may be based on ‘best estimates’.

Article 6

Quality assessment

1.   For the purpose of this Regulation, the following quality assessment dimensions shall apply to the data transmitted:

| — | ‘relevance’ shall refer to the degree to which statistics meet the current and potential needs of users, |
| --- | --- |

—

‘relevance’ shall refer to the degree to which statistics meet the current and potential needs of users,

| — | ‘accuracy’ shall refer to the closeness of estimates to the unknown true values, |
| --- | --- |

—

‘accuracy’ shall refer to the closeness of estimates to the unknown true values,

| — | ‘timeliness’ and ‘punctuality’ shall refer to the delay between the availability of the information and the event or phenomenon it describes, |
| --- | --- |

—

‘timeliness’ and ‘punctuality’ shall refer to the delay between the availability of the information and the event or phenomenon it describes,

| — | ‘accessibility’ and ‘clarity’ shall refer to the conditions and modalities by which users can obtain, use and interpret data, |
| --- | --- |

—

‘accessibility’ and ‘clarity’ shall refer to the conditions and modalities by which users can obtain, use and interpret data,

| — | ‘comparability’ shall refer to the measurement of the impact of differences in applied statistical concepts and measurement tools and procedures when statistics are compared between geographical areas or sectoral domains, or over time, |
| --- | --- |

—

‘comparability’ shall refer to the measurement of the impact of differences in applied statistical concepts and measurement tools and procedures when statistics are compared between geographical areas or sectoral domains, or over time,

| — | ‘coherence’ shall refer to the adequacy of the data to be reliably combined in different ways and for various uses. |
| --- | --- |

—

‘coherence’ shall refer to the adequacy of the data to be reliably combined in different ways and for various uses.

2.   Member States shall provide the Commission (Eurostat) with reports on the quality of the data transmitted.

3.   In applying the quality assessment dimensions laid down in paragraph 1 to the data covered by this Regulation, the modalities, structure and periodicity of the quality reports shall be defined in accordance with the regulatory procedure referred to in Article 9(3). The Commission (Eurostat) shall assess the quality of the data transmitted.

Article 7

Feasibility studies

1.   The Commission (Eurostat) shall set out the appropriate framework for the establishment of a series of feasibility studies in accordance with the regulatory procedure with scrutiny referred to in Article 9(2). Those studies shall be undertaken by those Member States that have difficulties in providing data for:

| (a) | units with fewer than 10 employees; and/or |
| --- | --- |

(a)

units with fewer than 10 employees; and/or

| (b) | the following activities:






  (i) | public administration and defence; compulsory social security; |
| --- | --- | --- |

(b)

the following activities:

(i)

public administration and defence; compulsory social security;

| (ii) | education; |
| --- | --- |

(ii)

education;

| (iii) | human health and social work activities; |
| --- | --- |

(iii)

human health and social work activities;

| (iv) | arts, entertainments and recreation; and |
| --- | --- |

(iv)

arts, entertainments and recreation; and

| (v) | activities of membership organisations, repair of computers and personal and household goods and other personal service activities. |
| --- | --- |

(v)

activities of membership organisations, repair of computers and personal and household goods and other personal service activities.

2.   Member States undertaking feasibility studies shall each submit a report on the results of those studies within 12 months of the entry into force of the Commission implementing measures referred to in paragraph 1.

3.   As soon as possible after the results of the feasibility studies become available, in dialogue with the Member States, and within a reasonable time frame, the Commission shall adopt measures in accordance with the regulatory procedure with scrutiny referred to in Article 9(2).

4.   Measures adopted pursuant to the results of the feasibility studies shall respect the principle of cost-effectiveness, as defined in Article 10 of Regulation (EC) No 322/97, including minimisation of the burden on respondents, and shall take into account initial implementation problems.

Article 8

Financing

1.   For the first three years of data collection Member States may receive a financial contribution from the Community towards the cost of the work involved.

2.   The amount of the appropriations allocated annually for the financial contribution referred to in paragraph 1 shall be fixed as part of the annual budgetary procedures.

3.   The budget authority shall grant the appropriations available for each year.

4.   Further funding may be considered for implementation work with respect to the measures adopted further to the results of the feasibility studies.

Article 9

Committee

1.   The Commission shall be assisted by the Statistical Programme Committee.

2.   Where reference is made to this paragraph, Article 5a(1) to (4) and Article 7 of Decision 1999/468/EC shall apply, having regard to the provisions of Article 8 thereof.

3.   Where reference is made to this paragraph, Articles 5 and 7 of Decision 1999/468/EC shall apply, having regard to the provisions of Article 8 thereof.

The period laid down in Article 5(6) of Decision 1999/468/EC shall be set at three months.

Article 10

Report on implementation

By 24 June 2010 and every three years thereafter, the Commission shall submit a report to the European Parliament and the Council on the implementation of this Regulation. That report shall assess the quality of the statistics provided by Member States as well as the quality of European aggregates and shall identify potential areas for improvement.

Preferably within a year of the publication of the three-yearly report referred to in the first paragraph, Member States shall set out how they intend to address the potential areas for improvement identified in the Commission report. At the same time, Member States shall report on the implementation status of previous recommendations.

Article 11

Publication of statistical data

The statistics provided by the Member States and an analysis thereof shall be published on the Commission (Eurostat) Internet site on a quarterly basis. The Commission (Eurostat) shall ensure that as many European citizens as possible have access to the statistics and analyses, in particular through the EURES portal.

Article 12

Entry into force

This Regulation shall enter into force on the 20th day following its publication in the Official Journal of the European Union.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Strasbourg, 23 April 2008.

For the European Parliament

The President

H.-G. PÖTTERING

For the Council

The President

J. LENARČIČ

---

(1)  OJ C 175, 27.7.2007, p. 11.

1

(2)  OJ C 86, 20.4.2007, p. 1.

2

(3)  Opinion of the European Parliament of 15 November 2007 (not yet published in the Official Journal) and Council Decision of 29 February 2008.

3

(4)  OJ L 29, 4.2.2000, p. 21.

4

(5)  OJ L 205, 6.8.2005, p. 21.

5

(6)  OJ L 315, 15.11.2006, p. 1.

6

(7)  OJ L 181, 28.6.1989, p. 47.

7

(8)  OJ L 52, 22.2.1997, p. 1. Regulation as amended by European Parliament and Council Regulation (EC) No 1882/2003 (OJ L 284, 31.10.2003, p. 1).

8

(9)  OJ L 184, 17.7.1999, p. 23. Decision as amended by Decision 2006/512/EC (OJ L 200, 22.7.2006, p. 11).

9

---

| 4.6.2008 | EN | Official Journal of the European Union | L 145/238 |
| --- | --- | --- | --- |

4.6.2008

EN

Official Journal of the European Union

L 145/238

---

REGULATION (EC) No 454/2008 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL

of 21 May 2008

amending Regulation (EC) No 998/2003 on the animal health requirements applicable to the non-commercial movements of pet animals, as regards the extension of the transitional period

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty establishing the European Community, and in particular Articles 37 and 152(4)(b) thereof,

Having regard to the proposal from the Commission,

Having regard to the opinion of the European Economic and Social Committee (1),

After consulting the Committee of the Regions,

Acting in accordance with the procedure laid down in Article 251 of the Treaty (2),

Whereas:

| (1) | Regulation (EC) No 998/2003 (3) lays down the animal health requirements applicable to non-commercial movements of pet animals and the rules applying to checks on such movements. |
| --- | --- |

(1)

Regulation (EC) No 998/2003 (3) lays down the animal health requirements applicable to non-commercial movements of pet animals and the rules applying to checks on such movements.

| (2) | In addition, Article 6 of Regulation (EC) No 998/2003 provides that for a transitional period of five years from the date of entry into force of that Regulation, the entry of pet dogs and cats into the territories of Ireland, Malta, Sweden and the United Kingdom is subject to special requirements, taking into account the particular situations in those Member States with regard to rabies. |
| --- | --- |

(2)

In addition, Article 6 of Regulation (EC) No 998/2003 provides that for a transitional period of five years from the date of entry into force of that Regulation, the entry of pet dogs and cats into the territories of Ireland, Malta, Sweden and the United Kingdom is subject to special requirements, taking into account the particular situations in those Member States with regard to rabies.

| (3) | Article 16 of Regulation (EC) No 998/2003 provides that for a transitional period of five years from the date of entry into force of that Regulation, those Member States which have special rules for the control of echinococcosis and ticks on that date may make the entry of pet animals into their territories subject to compliance with those requirements. Finland, Ireland, Malta, Sweden and the United Kingdom apply their specific entry rules relating to echinococcosis; Ireland, Malta and the United Kingdom require pet dogs and cats to undergo additional treatment against ticks that must also be certified in the animals’ passports. |
| --- | --- |

(3)

Article 16 of Regulation (EC) No 998/2003 provides that for a transitional period of five years from the date of entry into force of that Regulation, those Member States which have special rules for the control of echinococcosis and ticks on that date may make the entry of pet animals into their territories subject to compliance with those requirements. Finland, Ireland, Malta, Sweden and the United Kingdom apply their specific entry rules relating to echinococcosis; Ireland, Malta and the United Kingdom require pet dogs and cats to undergo additional treatment against ticks that must also be certified in the animals’ passports.

| (4) | The transitional regimes provided for in Articles 6 and 16 of Regulation (EC) No 998/2003 expire on 3 July 2008. Article 23 of that Regulation provides that the transitional regimes are to be reviewed before the end of the transitional period. |
| --- | --- |

(4)

The transitional regimes provided for in Articles 6 and 16 of Regulation (EC) No 998/2003 expire on 3 July 2008. Article 23 of that Regulation provides that the transitional regimes are to be reviewed before the end of the transitional period.

| (5) | To that end and pursuant to Article 23 of Regulation (EC) No 998/2003, the Commission was required to submit to the European Parliament and to the Council, before 1 February 2007, a report on the need to maintain the serological test, together with appropriate proposals for determining the regime to be applied after the transitional regimes provided for in Articles 6, 8 and 16 of that Regulation. That report should be based on the experience gained so far and on a risk evaluation, to be based on a scientific opinion of the European Food Safety Authority (EFSA). |
| --- | --- |

(5)

To that end and pursuant to Article 23 of Regulation (EC) No 998/2003, the Commission was required to submit to the European Parliament and to the Council, before 1 February 2007, a report on the need to maintain the serological test, together with appropriate proposals for determining the regime to be applied after the transitional regimes provided for in Articles 6, 8 and 16 of that Regulation. That report should be based on the experience gained so far and on a risk evaluation, to be based on a scientific opinion of the European Food Safety Authority (EFSA).

| (6) | At the Commission’s request, EFSA issued a scientific opinion to assist the Commission in proposing appropriate, science-based amendments to Regulation (EC) No 998/2003. In addition the Commission had also to consider reports by Member States on their experience with the implementation of Articles 6, 8 and 16 of that Regulation. |
| --- | --- |

(6)

At the Commission’s request, EFSA issued a scientific opinion to assist the Commission in proposing appropriate, science-based amendments to Regulation (EC) No 998/2003. In addition the Commission had also to consider reports by Member States on their experience with the implementation of Articles 6, 8 and 16 of that Regulation.

| (7) | However, because the scientific assessment has taken longer than envisaged, the Commission’s report has been delayed. To enable sufficient account to be taken of the conclusions of the report, the expiry of the transitional regimes should be postponed. |
| --- | --- |

(7)

However, because the scientific assessment has taken longer than envisaged, the Commission’s report has been delayed. To enable sufficient account to be taken of the conclusions of the report, the expiry of the transitional regimes should be postponed.

| (8) | Regulation (EC) No 998/2003 should therefore be amended accordingly, |
| --- | --- |

(8)

Regulation (EC) No 998/2003 should therefore be amended accordingly,

HAVE ADOPTED THIS REGULATION:

Article 1

Regulation (EC) No 998/2003 is hereby amended as follows:

| 1. | in Article 6(1), the introductory phrase shall be replaced by the following:
  ‘1.   Until 30 June 2010, the entry of the pet animals listed in Part A of Annex I into the territory of Ireland, Malta, Sweden and the United Kingdom shall be subject to the following requirements:’; |
| --- | --- |

1.

in Article 6(1), the introductory phrase shall be replaced by the following:

‘1.   Until 30 June 2010, the entry of the pet animals listed in Part A of Annex I into the territory of Ireland, Malta, Sweden and the United Kingdom shall be subject to the following requirements:’;

| 2. | in Article 16, the first paragraph shall be replaced by the following:
  ‘Until 30 June 2010, Finland, Ireland, Malta, Sweden and the United Kingdom, as regards echinococcosis, and Ireland, Malta and the United Kingdom, as regards ticks, may make the entry of pet animals into their territory subject to compliance with the special rules in place on the date on which this Regulation comes into force.’; |
| --- | --- |

2.

in Article 16, the first paragraph shall be replaced by the following:

‘Until 30 June 2010, Finland, Ireland, Malta, Sweden and the United Kingdom, as regards echinococcosis, and Ireland, Malta and the United Kingdom, as regards ticks, may make the entry of pet animals into their territory subject to compliance with the special rules in place on the date on which this Regulation comes into force.’;

| 3. | in Article 23, the date ‘1 January 2008’ shall be replaced by the date ‘1 July 2010’. |
| --- | --- |

3.

in Article 23, the date ‘1 January 2008’ shall be replaced by the date ‘1 July 2010’.

Article 2

This Regulation shall enter into force on the 20th day following its publication in the Official Journal of the European Union.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Strasbourg, 21 May 2008.

For the European Parliament

The President

H.-G. PÖTTERING

For the Council

The President

J. LENARČIČ

---

(1)  Opinion of 12 December 2007 (not yet published in the Official Journal).

1

(2)  Opinion of the European Parliament of 10 April 2008 (not yet published in the Official Journal) and Council Decision of 19 May 2008.

2

(3)  OJ L 146, 13.6.2003, p. 1. Regulation as last amended by Commission Regulation (EC) No 245/2007 (OJ L 73, 13.3.2007, p. 9).

3

---