WZ 46—Wholesale trade

Where 46 sits

1. G Wholesale and retail trade
2. 46 Wholesale trade

Contains 9 narrower codes

• 46.1 Wholesale on a fee or contract basis
• 46.2 Wholesale of agricultural raw materials and live animals
• 46.3 Wholesale of food, beverages and tobacco
• 46.4 Wholesale of household goods
• 46.5 Wholesale of information and communication equipment
• 46.6 Wholesale of other machinery, equipment and supplies
• 46.7 Wholesale of motor vehicles, motorcycles and related parts and accessories
• 46.8 Other specialised wholesale
• 46.9 Non-specialised wholesale trade

What 46 includes

• This division covers wholesale trade in tangible goods, whether on own account or on behalf of another (commercial intermediation), encompassing both domestic and international wholesale trade (import/export), including via the internet.
• Wholesale trade on own account means holding title to the traded goods until title passes to the customer. In the case of transit trade, the goods are ordered by a buyer, but the intermediary assumes title to the goods during transport; both cases are classified in the same way (groups 46.2 to 46.9).
• This division includes wholesale intermediation (group 46.1), specialized wholesale trade (groups 46.2 to 46.8), and wholesale trade without a distinct focus (group 46.9); an exception is class 46.39, which covers wholesale trade in food, beverages, and tobacco products without a distinct focus.
• The rules for defining specialist wholesalers and wholesalers without a pronounced focus are described in paragraphs xx– of the introductory guidelines.
• Wholesale of motor vehicles and motorcycles, automotive parts, gear and accessories - transit trade

What 46 excludes

• Electricity trading, see 35.15.0
• Trading in gaseous fuels for the supply of energy by pipeline, see 35.23.0
• Hiring and leasing of goods, see Division 77
• Packaging of solid goods and bottling of liquid or gaseous goods, including mixing and filtering for third parties, see 82.92.0

46 in other systems