CLANAE G—Wholesale and retail trade; repair of motor vehicles and motorcycles

Where G sits

1. G Wholesale and retail trade; repair of motor vehicles and motorcycles

Contains 3 narrower codes

• 45 Sale, maintenance and repair of motor vehicles and motorcycles
• 46 Wholesale and/or commission or consignment trade, except for the trade of motor vehicles and Motorcycles
• 47 Retail trade, except for the sale of motor vehicles and motorcycles

What G includes

• Commerce encompasses all forms of marketing goods, except real estate and certain services related to portable goods for personal or family use, such as household appliance repairs. Commerce is considered to exist when there is buying and reselling of new and used products without prior transformation. Thus, the sale of one's own production does not in itself constitute a commercial activity, unless such sale takes place in premises separate from the production unit. For example, a bakery is classified as a manufacturing industry (tabulation category C); however, bread outlets (selling without manufacturing) should be included under Commerce; a store specializing in the sale of products manufactured in another location of the same company will be included in this category.
• Activities carried out by intermediaries (commission agents, brokers, commercial agents, etc.) who perform commercial transactions on behalf of others are considered commercial activities, provided their involvement is related to merchandise. Wholesale intermediaries were separated into the first group of division 46, while retail intermediaries (division 47) and automobile intermediaries (division 45) were not.
• It also includes the retail sale of fuels and automotive lubricants or coolants.
• Commercial entities can be units of any legal status, including cooperatives (agricultural or otherwise), purchasing centers, importers and exporters, etc.
• There are many processes that lie at the boundary between trade and primary (categories A and B) and manufacturing (category C) activities that should be listed. The criterion is to include within the trade all processes linked to the subsequent commercialization of the product that do not substantially modify its characteristics:
• The classification and conditioning of grains, fruits, seeds, etc., are considered activities associated with trade and should be included in this category. However, if it involves conditioning for transport, it is classified in division 52.
• The same applies to the portioning and packaging carried out on one's own account associated with the trade of yerba mate, sugar, flours, etc., except for wines (subclass 11.021). If these tasks are performed on behalf of third parties (filling aerosols, bottling, labeling, etc.), they should be classified as business services (subclass 82.920). Packaging services for transport are included as an activity associated with transport (division 52).
• The collection and storage of goods at the premises of merchants (wholesalers or retailers) are classified under Commerce; otherwise, they are included as warehousing and storage services (class 52.10). Real estate trade (division 68) and services such as tour packages (group 79.1), advertising space (subclass 73.100), transportation services (division 63), etc., are not classified under this tabulation category.

G in other systems