NAF G—Trade

Where G sits

1. G Trade

Contains 2 narrower codes

• 46 Wholesale trade
• 47 Retail trade

What G includes

• This section includes wholesale and retail (i.e. sale without transformation) of any type of goods and the provision of services related to the sale of goods. The goods are physical objects, products for which a demand exists, over which the rights of property can be established and whose ownership can be transferred from one unit to another through market transactions. This definition is consistent with definitions and the concepts applied to the balance of payments, the G20 working group on the economy digital, the manual on the measurement of digital commerce, etc
• The wholesale and retail are the final steps in the distribution of goods. To to this end, auxiliary activities (see introductory notes of the NAF) are carried out, which include a number of common operations (or manipulations) associated with trade, without transformation of the property. These operations (or manipulations), which include for example: sorting, calibration and assembling of goods, mixing (association) of goods (for example: Sand), bottling (with or without pre-cleaning of bottles), the packaging, the splitting and the repacking for distribution in smaller lots, storage (even with freezing or refrigeration). If they are not carried out as operations (or manipulations) usual trade-related, the mentioned activities can be exercised as main activities, secondary or auxiliary in other sections of the NAF.
• The mixture of drinks provided by a manufacturer or by a sub-contractor is classified in the activity of manufacturing (section C). If it is performed as an operation (or manipulation) typically associated with the trade, it is considered an ancillary activity and the built-in section G. The distinction between the wholesale trade (division 46), and retail trade (division 47) operates depending on the type of main client.
• 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.
• The main activities included are those of the wholesale dealers, that is to say, of the wholesaler assume ownership of the goods they sell, such as wholesale dealers, the dealers radius wholesale (rack-jobbers "), the industrial distributors, exporters, importers, and cooperative buying, branches and sales offices (but not the retail stores) that are maintained by manufacturing or mining apart from their plants or mines for the purpose of marketing their products and which do not not just respond to commands by shipping direct from the plants or mines. Also included are dealers in goods (including raw materials), the brokers, agents, assemblers, and buyers. If the wholesaler does not assume ownership of the goods he sells, it is classified in the group 46.1. If the wholesaler assumes ownership of the goods, even if it is for the account of a third party, it is classified in the groups 46.2 to 46.9.
• The wholesale dealers charge frequent use of operations such as assembly, sorting, calibration of goods in large quantities, the splitting, the re-packaging, the redistribution in small amounts (for example, for pharmaceutical products), storage, refrigeration, delivery and installation of the goods, the promotion for the benefit of their customers and label design.
• The retail trade is to sell to the final consumer of the goods, whether new or used, intended primarily for the consumption of individuals or households, regardless of the form of sale: By shops, department stores, counters and kiosks, homes for sale by correspondence, peddlers and traders, non-sedentary, of consumer co-operatives, the auction houses, etc .. It includes the sale of property in exhibition rooms (in which the property is exposed can be purchased), in points sale ephemeral (for example, stores ephemeral) as well as distributors automatic. Most retailers take title to the goods they sell but some act as agents for a principal and sell on consignment or on the basis of commissions. If the dealer does not assume ownership of the goods that he sells, it is classified in the group 47.9. If the retailer assumes the ownership of the property, even though it is for the account of a third party, it is classified in the groups 47.1 to 47.8.
• At the level of groups and classes, the NAF does not distinguish between retail in-store and online. Most of the activities of retail trade are carried out both in Store and online (as well as other distribution channels), and it is difficult to determine between the two what is the main form of sale. The share of sales in-store and online may vary in time, which would affect the stability of the classification. The main criterion of classification of retail trade in the NAF is based on the goods sold and not on the form of sale. The retail trade by mail or by internet are the same classified in accordance with the type of goods sold. However, within three class 47 .11, 47.12, 47.52 sub-classes distinguish the forms of sale.
• The distinction between the wholesale and retail trade is not based on the amount of goods sold, because the wholesale trade can be made on a per-unit basis, any as the retail trade can be done in bulk. The fundamental distinction between the wholesale and retail trade is based on the type of client. Wholesale trade is usually addressed to corporate clients, while the retail business address usually to end-users, such as households. If a merchant sells without distinction to business customers and final consumers, and it is in practice impossible to distinguish the type of client the majority, it is recommended to consider the seller as a retailer.
• This section also includes:
• The activities of transit trade involves the purchase of the goods and to move from one customs territory to another. The transit trade is a transaction triangular in which the trader in transit is conducting export business and import between two or more different countries outside of their own territory economic. The dealer in transit is the owner of the goods during transport (as opposed to intermediaries who do not take title to the goods intermediated).
• The activities of intermediation service for the retail trade, specialised and non-specialised within the group 47.9
• The sale of food products and beverages from vending machines or points sale automated

What G excludes

• Electricity trading, see 35.15G, 35.15H
• Trading of gaseous fuels for energy supply via the mains, see 35.23Y
• Trading of digital goods, streaming, and downloading of content on digital platforms (e.g., e-books, audio files), see Section J
• Activities of resellers of prepaid calling cards and services, see 61.20Y
• Repair of motor vehicles and motorcycles, see Division 95
• Cooperative associations are classified according to their principal activity

G in other systems