NAF 46—Wholesale trade

Where 46 sits

1. G Trade
2. 46 Wholesale trade

Contains 9 narrower codes

• 46.1 Intermediate wholesale trade
• 46.2 Wholesale trade of agricultural raw and live animals
• 46.3 Wholesale trade of food, beverages and tobacco products
• 46.4 Wholesale of household goods
• 46.5 Trade wholesale equipment, information and communication
• 46.6 Wholesale of other machinery, equipment and supplies
• 46.7 Wholesale trade of motor vehicles, motorcycles and their parts and accessories
• 46.8 Other wholesale trade specialist
• 46.9 Wholesale trade non-specialised

What 46 includes

• This division includes wholesale trade (business-to-business) of the physical assets for own account or for the account of third parties (intermediaries of the trade), whether it is a trade - inside or wholesale trade international (import/export), including on the internet.
• Wholesale is the resale of goods, new or used dealers, businesses (for example, industrial users, commercial, institutional, communities or other professionals, or to other wholesalers, or acting as agent or broker for the purchase or sale of goods to these professionals and businesses.
• In the case of the wholesale trade on own account, the merchant (wholesale) assumes the ownership of the goods exchanged until it is transferred to the buyer. In the case trade in transit, the goods are ordered by a buyer, but the trader is the owner of the goods while they are in transit. Also, in these two cases, the activities are classified in the same way (groups 46.2 to 46.9).
• This division includes the activities of an intermediary in the wholesale trade group (46.1), specialized (classes 46.11 at 46.18) or non-specialized class (46.19), wholesale trade in specialized groups 46.2-to-46.8) and wholesale trade in non-specialized group (46.9) ; the class 46.39 is a 208 - except, as it includes the wholesale non-specialized food, beverages and tobacco.
• RULES FOR CLASSIFICATION within the division 46 If a section of the NAF is more than 50% of the activity of a unit, it will be classified in this topic. In more complex cases, to determine the principal activity of a unit in division 46, it is necessary to determine, first, whether the majority of its added value is buying for resale (wholesale : set of groups 46.2 to 46.9) or mediation services for the wholesale trade in intermediates : group 46.1), and in the second place the specialized and / or non-specialist.
• The wholesaler is non-specialized class (46.90) if the products that it sells correspond to at least five classes* groups 46.2 to 46.8 (out-of-class 46.39), none of them bringing more than 50% of the added-value of its wholesale business.
• He specializes if one of the classes of groups 46.2 to 46.8 (out-of-class 46.39) account for more 50% of the added value of its wholesale business, or if the products that it sells correspond more than four classes:* groups 46.2 to 46.8 (out-of-class 46.39). The main activity is then determined by the method of "top-down" based on the value added by first selecting the main group then the class within this group.
• * it is here that the classes providing at least 5% of the added value of the activity wholesaler.
• Through the wholesale non-specialized class (46.19) if the products intermediated correspond to at least five classes:** groups 46.2 to 46.8 (out-of-class 46.39), no bringing more than 50% of the added value of its intermediary activity.
• Conversely, it is specialized if one of the classes 46.11 at 46.18 account for more than 50% of the value added by its activity as an intermediary, or if the products intermediated correspond to at most four classes** * groups 46.2 to 46.8 (out-of-class 46.39). The main activity is then determined by the method of "top-down" approach based on the added value, among the classes 46.11 at 46.18.
• ** it is here that the classes providing at least 5% of the added value of the activity an intermediary in the wholesale trade.
• This division also includes : Wholesale trade of motor vehicles and motorcycles, as well as parts, equipment and accessories relating thereto the activities of transit trade

What 46 excludes

• Electricity trading, see 35.15G, 35.15H
• Trading of gaseous fuels for supply via mains, see 35.23Y
• Rental and leasing activities, see division 77
• Packaging of solid goods and bottling of liquid or gaseous goods, including mixing and filtering, if these operations are carried out on behalf of third parties, see 82.92Y
• This division does not include: - the trade in electricity, see 35.15G, 35.15H - the trade of gaseous fuels for the supply energy network, see 35.23Y - the activities rental and leasing, see division 77 - the packaging of the goods solids and the bottling of goods, liquid or gaseous, including blending and filtering, and if these operations are carried out for the account of third parties, to see 82.92Y

46 in other systems