WZ 46.18.5—Agents involved in the sale of games, toys and musical instruments

Where 46.18.5 sits

1. G Wholesale and retail trade
2. 46 Wholesale trade
3. 46.1 Wholesale on a fee or contract basis
4. 46.18 Activities of agents involved in the wholesale of other particular products
5. 46.18.5 Agents involved in the sale of games, toys and musical instruments

What 46.18.5 includes

• Wholesale brokerage of games and toys, including toy vehicles and musical toys
• Wholesale brokerage of model-making kits
• Wholesale brokerage of musical instruments

What 46.18.5 excludes

• Wholesale trade in toys and musical instruments, on own account, see 46.49.1
• Wholesale brokerage, where ownership of the toys and musical instruments is taken over, even if done on behalf of third parties, see 46.49.1

46.18.5 in other systems