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Classification of individual consumption by purpose (COICOP) - Detailed in JSON, YAML, XML, JSONL, CSV, TSV
code title category intro includes alsoIncludes excludes
01 Food and non-alcoholic beverages Division 01 covers food (01.1) purchased by households mainly for consumption or preparation at home and non-alcoholic beverages (01.2) purchased by households, regardless of where they are consumed. Division 01 excludes food and non-alcoholic beverages that are provided by facilities such as restaurants and school cafeterias through their food and beverage serving services (division 11). Services purchased for the processing of primary goods provided by households to produce food and non-alcoholic beverages for their own consumption are also classified under this division (01.3). Food comprises all edible goods that are purchased and consumed by households for the purpose of nourishment. Food includes: cereals and cereal products; meat; fish and other seafood; milk, other dairy products and eggs; oils and fats; fruit and nuts; vegetables, tubers, plantains, cooking bananas and pulses; sugar, confectionery and desserts; salt, condiments and sauces; and spices, culinary herbs and seeds. Division 01 also includes baby food and ready-made food that can be eaten as is or after heating. Division 01 does not include alcoholic beverages (02.1).
01.1 Food Group 01.1 covers food purchased by households mainly for consumption or preparation at home, excluding food that is provided by facilities such as restaurants through their food-serving services. Food comprises all edible goods that are purchased and consumed by households for the purpose of nourishment. Food includes: cereals and cereal products; meat; fish and other seafood; milk, other dairy products and eggs; oils and fats; fruits and nuts; vegetables, tubers, plantains, cooking bananas and pulses; sugar, confectionery and desserts; and salt, condiments and sauces and spices, culinary herbs and seeds. * products that need to be cooked or further prepared as well as ready-made food * services related to local delivery of food or drinks, when separately priced (07.4.9.2) * products for animal feeding (09.3.2.2) * food provided by food serving services (division 11)
01.1.1 Cereals and cereal products ND
01.1.1.1 Cereals ND Dried cereal grains, whether broken or precooked (steamed), not further prepared. * wheat * rice, including parboiled rice * sorghum * barley * millet * maize (corn) * quinoa * teff * bulgur * rye * oats * triticale * buckwheat * canary seed * quihuicha, or Inca wheat * canagua, or coaihua * adlay or Job’s tears * mixed cereal grains, in the form of dried grains, also including other ingredients (provided that none of these is the main ingredient) but not further processed * flour of cereals (01.1.1.2) * breakfast cereals (01.1.1.4) * cereal-based ready-made preparations such as-ready-made soups based on cereals (01.1.9.1) * baby rice cereals and other baby cereals (01.1.9.2) * seeds for planting (09.3.1.2)
01.1.1.1.1 Wheat Dried grains of wheat, whether broken or precooked, but not further prepared. * bulgur * farro, broken and pearled
01.1.1.1.2 Rice Dried grains of rice, whether broken or precooked, but not further prepared. * semi- or wholly milled rice * husked rice * parboiled rice
01.1.1.1.3 Sorghum Dried grains of sorghum, whether or not precooked, but not further prepared.
01.1.1.1.4 Barley Dried grains of barley, whether or not precooked, but not further prepared.
01.1.1.1.5 Millet Dried grains of millet, whether or not precooked, but not further prepared.
01.1.1.1.6 Maize (corn) Dried grains of maize (corn), both on the cob or not, whether or not precooked, but not further prepared.
01.1.1.1.7 Quinoa Dried grains of quinoa, whether or not precooked, but not further prepared.
01.1.1.1.8 Teff Dried grains of teff, whether or not precooked, but not further prepared.
01.1.1.1.9 Other cereals Dried grains of other cereals, whether broken or precooked, but not further prepared. * rye * oats * triticale * buckwheat * canary seed * quihuicha or Inca wheat * canagua or coaihua * adlay or Job’s tears * other cereals n.e.c. * mixed cereal grains, in the form of dried grains, but not further prepared, also including other dehydrated ingredients (e.g., vegetables), provided that these are not the main ingredients
01.1.1.2 Flour of cereals ND Flour of cereals mentioned in subclass 01.1.1.1 whether instant (precooked – steamed – or added with yeasts) or not. * flour of cereals listed under subclass 01.1.1.1 * instant flour for bakery products with yeasts added * polenta flour, whether instant (pre-steamed) or not * flour as baby food, baby rice cereals and other baby cereals (01.1.9.2)
01.1.1.2.1 Flour of wheat Flour of wheat, whether instant or not.
01.1.1.2.2 Flour of rice Flour of rice, whether instant or not.
01.1.1.2.3 Flour of sorghum
01.1.1.2.4 Flour of barley
01.1.1.2.5 Flour of millet
01.1.1.2.6 Flour of maize or cornmeal Flour of maize, whether instant or not. * polenta flour, whether instant or not
01.1.1.2.7 Flour of quinoa
01.1.1.2.8 Flour of teff
01.1.1.2.9 Other flours of cereals Flour of other cereals n.e.c. * almond flour and other nut flour (01.1.6.9.1) * fruit flour (01.1.6.9.1) * flour as baby food, baby rice cereals and other baby cereals (01.1.9.2.2)
01.1.1.3 Bread and bakery products ND * bread and bread rolls * crispbreads, rusks, toasted bread and crackers * tortillas * injera * pizza bases without topping, whether precooked or not * gingerbread and the like * sweet biscuits (cookies) * waffles and wafers * ice cream cones * crumpets, muffins, croissants, sweet tarts, sweet pies, and other pastry goods and cakes * pizza with topping, whether precooked or not; quiche; and meat and fish pies (01.1.9.1)
01.1.1.3.1 Bread Bread and bakery products used as bread. * bread and bread rolls * crispbreads, rusks, toasted bread and crackers * tortillas * injera
01.1.1.3.9 Other bakery products Other baked products, excluding bread or other bakery products used as bread. * pizza bases without topping, whether precooked or not * gingerbread and the like * sweet biscuits (cookies) * waffles and wafers * ice cream cones * crumpets, muffins, croissants, sweet tarts, sweet pies, and other pastry goods and cakes
01.1.1.4 Breakfast cereals ND * cornflakes, oatmeal and oat flakes, muesli, granola and puffed cereals including puffed rice cakes * breakfast cereals with nuts or dried fruit * popcorn (1.1.1.9)
01.1.1.4.0 Breakfast cereals
01.1.1.5 Macaroni, noodles, couscous and similar pasta products ND * uncooked pasta, whether stuffed or not, and couscous * uncooked dumplings, ravioli and similar products * bulgur (01.1.1.1) * prepared dishes containing stuffed pasta, and prepared couscous dishes (01.1.9.1)
01.1.1.5.0 Macaroni, noodles, couscous and similar pasta products
01.1.1.9 Other milled cereal and grain products ND * mixes and doughs for the preparation of bakery products * popcorn * granola bars * malt and malt extract * cereal chips and crisps * seitan and other meat substitutes made from cereals * soy meat and soy burgers, veggie burgers, tofu, tempeh and other meat substitutes made from vegetables and nuts; and potato starch, tapioca, sago and other starches (01.1.7.9) * ready-made cereal-based preparations, such as ready-made cereal-based soups (01.1.9.1)
01.1.1.9.0 Other milled cereal and grain products
01.1.2 Live animals, and meat and other parts of slaughtered land animals ND
01.1.2.1 Live land animals ND Live land animals, both domestic and wild, for human consumption as food. * cattle (cows; calves; common ox, zebu or humped ox; watusi, gaur, gayal, banteng and yak) * buffaloes (Indian or water buffaloes; arnis, or Asiatic buffaloes; Celebes anoas, or pygmy buffaloes; African buffaloes, such as the dwarf buffalo and the large Caffrarian buffalo; American bisons, known simply as buffaloes; European bisons; and beefaloes (hybrid offspring of American bisons and domestic cattle) * pigs * goats, lambs and sheep * poultry (chickens, ducks, geese, turkeys and guinea fowl) * hares and rabbits * horses, donkeys and other equines * camels, dromedaries, alpaca, llamas, guanacos, vicuñas and other camelids * ostriches, emus, rheas, pheasants, grouse, pigeons, quails and other birds * snakes and other reptiles * spiders, scorpions, insects and worms * terrestrial snails * frogs * live fish (01.1.3.1) * other live seafood (01.1.3.4) * live animals for transport (07.1.4.0) * live animals purchased for recreational purposes (09.1.2.4)
01.1.2.1.1 Bovine animal, live Cattle and buffaloes purchased live for human consumption as food. * cattle: cows, calves, common ox, zebu or humped ox, watusi, gaur, gayal, banteng, yak * buffaloes (Indian or water buffaloes; arnis, or wild water buffaloes; Asiatic buffalo or arni, Sulwaesi anoas, or pygmy buffaloes, African buffaloes, such as the dwarf buffalo and the large Caffrarian buffalo, the American bisons, known simply as or “buffaloes”; European bisons; and the “beefaloes” (hybrid offspring of the American bisons and domestic cattle)
01.1.2.1.2 Pigs, live Pigs purchased live for human consumption as food.
01.1.2.1.3 Goats, lambs and sheep, live Goats, lambs and sheep purchased live for human consumption as food.
01.1.2.1.4 Poultry, live Chicken, ducks, geese, turkeys and guinea fowl purchased live for human consumption as food.
01.1.2.1.5 Hares and rabbits, live Hares and rabbits purchased live for human consumption as food.
01.1.2.1.9 Other live animals Other animals n.e.c. purchased live for human consumption as food. * horses, donkeys and other equines * camels, dromedaries, alpaca, llamas, guanacos, vicuñas and other camelids * ostriches, emus, rheas, pheasant, grouse, pigeons, quails and other birds * snakes and other reptiles * spiders, scorpions and other insects and worms * terrestrial snails * frogs * other animals n.e.c. * live fish (01.1.3.1) * other live seafood (01.1.3.4) * live animals for transport (07.1.4.0) * live animals used for recreation (09.1.2.4)
01.1.2.2 Meat, fresh, chilled or frozen ND Meat of all animals, both domestic and wild, fresh, chilled or frozen. * meat of cattle (cows; calves; common ox, zebu or humped ox; watusi; gaur; gayal, banteng and yak) * meat of buffaloes (Indian or water buffaloes; arnis, or wild water buffaloes: Asiatic buffalo or arni, Sulawesi anoas, or pygmy buffaloes, African buffaloes, such as the dwarf buffalo and the large Caffrarian buffalo the American bisons, known simply as buffaloes; European bisons; and beefaloes (hybrid offspring of American bisons and domestic cattle) * meat of pigs * meat of goats, lambs and sheep * meat of poultry (chickens, ducks, geese, turkeys and guinea fowl) * meat of hares and rabbits * meat of horses, donkeys and other equines * meat of camels, dromedaries, alpaca, llamas, guanacos, vicuñas and other camelids * meat of antelopes, deer, boars and kangaroos * meat of ostriches, emus, rheas, pheasants, grouse, pigeons, quails and other birds * meat of snakes, alligators and other reptiles * spiders, scorpions, insects, and worms (not-live) * terrestrial snails * frogs * minced meat of the animals listed directly above * meat of seals, walruses, whales and other marine mammals
01.1.2.2.1 Meat of bovine animals, fresh, chilled or frozen Meat of cattle and of buffaloes, fresh, chilled or frozen. Fresh, chilled or frozen meat of: * cattle: cow, calves, common ox, zebu or humped ox, watusi, gaur, gayal, banteng, yak * buffaloes (Indian or water buffaloes; arnis, or wild water buffaloes; Asiatic buffalo or arni, Sulwaesi anoas, or pygmy buffaloes, African buffaloes, such as the dwarf buffalo and the large Caffrarian buffalo, the American bisons, known simply as or “buffaloes”; European bisons; and the “beefaloes” (hybrid offspring of the American bisons and domestic cattle)
01.1.2.2.2 Meat of pigs, fresh, chilled or frozen Meat of pigs, fresh, chilled or frozen.
01.1.2.2.3 Meat of goats, lambs and sheep, fresh, chilled or frozen Meat of goats, lambs and sheep, fresh, chilled or frozen.
01.1.2.2.4 Meat of poultry, fresh, chilled or frozen Meat of chicken, ducks, geese, turkeys and guinea fowl, fresh, chilled or frozen.
01.1.2.2.5 Meat of hares and rabbits, fresh, chilled or frozen Meat of hares and rabbits, fresh, chilled or frozen.
01.1.2.2.6 Meat of horses and other equines, fresh, chilled or frozen Meat of horses, donkeys and other equines, fresh, chilled or frozen.
01.1.2.2.7 Meat of camels and camelids, fresh, chilled or frozen Meat of camels, dromedaries, alpaca, llamas, guanacos, vicuñas and other camelids, fresh, chilled or frozen.
01.1.2.2.9 Other meat, fresh, chilled or frozen Other meat fresh, chilled or frozen n.e.c. * meat of seals, walruses, whales and other marine mammals * meat of antelopes, deer, boars and kangaroos * meat of ostriches, emus, rheas, pheasant, grouse, pigeons, quails and other birds * meat of snakes, alligators and other reptiles * spiders, scorpions, insects and worms * terrestrial snails * frogs, fresh, chilled or frozen
01.1.2.3 Meat, dried, salted, in brine or smoked ND Meat of all animals, dried, salted, in brine or smoked. * meat of all animals listed in 01.1.2.2, both domestic and wild, dried, salted, in brine or smoked * bacon, ham and salami * pâté (01.1.2.5)
01.1.2.3.1 Meat of bovine, salted, dried or smoked Meat of cattle and of buffaloes salted, dried or smoked. Salted, dried or smoked meat of: * cattle: cow, calves, common ox, zebu or humped ox, watusi, gaur, gayal, banteng, yak * buffaloes (Indian or water buffaloes; arnis, or wild water buffaloes; Asiatic buffalo or arni, Sulwaesi anoas, or pygmy buffaloes, African buffaloes, such as the dwarf buffalo and the large Caffrarian buffalo, the American bisons, known simply as or “buffaloes”; European bisons; and the “beefaloes” (hybrid offspring of the American bisons and domestic cattle)
01.1.2.3.2 Meat of pigs, cuts, salted, dried or smoked (bacon and ham) Meat of pigs, cuts, salted, dried or smoked. * bacon, ham and salami
01.1.2.3.9 Other meat, dried, salted or smoked Other meat, dried, salted or smoked n.e.c. * meat of seals, walruses, whales and other marine mammals * meat of antelopes, deer, boars and kangaroos * meat of ostriches, emus, rheas, pheasant, grouse, pigeons, quails and other birds * meat of snakes, alligators and other reptiles * spiders, scorpions, insects and worms * terrestrial snails * frogs, dried, salted or smoked
01.1.2.4 Offal, blood and other parts of slaughtered animals, fresh, chilled or frozen, dried, salted, in brine or smoked ND Offal, blood and other parts of slaughtered animals, fresh, chilled or frozen, dried, salted, in brine or smoked. * bones * pork heads, tails and ears; and chicken feet * preparations of offal, blood and other parts of slaughtered animals (01.1.2.5)
01.1.2.4.0 Offal, blood and other parts of slaughtered animals fresh, chilled or frozen, dried, salted, in brine or smoked
01.1.2.5 Preparations of meat, offal, blood and other parts of slaughtered animals ND Preparations of meat, offal and blood, whether frozen or not. * sausages and similar meat, offal and blood products * marinated meat * canned meat, meat extracts and meat juices * minced meat mix, from different types of meat * all kind of pâté, including liver pâté * breaded meat * other preparations of meat, offal and blood
01.1.2.5.1 Sausages and similar products of meat, offal or blood
01.1.2.5.2 Canned meat Meat of all animals generally precooked and preserved in a can.
01.1.2.5.3 Pâté, including liver pâté Pâté of all kinds, including liver pâté.
01.1.2.5.9 Other preparations of meat, offal or blood n.e.c. * marinated meat * meat extracts and meat juices * minced meat mix, from different types of meat * breaded meat * other preparations of meat, meat offal or blood
01.1.3 Fish and other seafood ND Fish and other seafood (such as crustaceans, molluscs and other aquatic invertebrates), harvested or farmed, in fresh and marine waters, whole or in parts (e.g., cuts, fillets and meat, whether minced or not), including livers, roes, fins, maws, meal and other offal. * aquatic turtles * other edible aquatic invertebrates and animals, such as sea cucumbers, sea urchins, sea squirts and jellyfish * marine mammals, frogs and terrestrial snails (01.1.2.1, 01.1.2.2, 01.1.2.3) * seaweeds and other aquatic plants (01.1.7.4)
01.1.3.1 Fish, live, fresh, chilled or frozen ND Fish, live, fresh, chilled or frozen. * fish, live, purchased as food * fish, fresh, chilled or frozen * fish fillets and meat, whether minced or not, fresh, chilled or frozen * meal, livers, roes, fins, maws and other offal (01.1.3.7)
01.1.3.1.1 Freshwater fish, live, fresh, chilled or frozen * tilapia, catfish (including pangasius), carp, Nile perch and eels, live, fresh, chilled or frozen
01.1.3.1.2 Salmonoidae, live, fresh, chilled or frozen * salmon and trout, live, fresh, chilled or frozen
01.1.3.1.3 Flatfish, live, fresh, chilled, or frozen * sole, turbot, halibut and plaice, live, fresh, chilled or frozen
01.1.3.1.4 Gadiformes, live, fresh, chilled, or frozen * cod, haddock, hake, Alaska pollock and blue whiting, live, fresh, chilled or frozen
01.1.3.1.5 Tunas, skipjack or stripe-bellied bonito, live, fresh, chilled, or frozen * tuna and skipjack or stripe-bellied bonito, live, fresh, chilled or frozen
01.1.3.1.6 Other pelagic fish, live, fresh, chilled, or frozen * herring, sardines, sardinella, brisling or sprat, mackerel and swordfish, live, fresh, chilled or frozen
01.1.3.1.9 Other fish, live, fresh, chilled, or frozen * other fish, live, fresh, chilled or frozen n.e.c.
01.1.3.2 Fish, dried, salted, in brine or smoked ND Fish, dried, salted, in brine or smoked. * fish fillets and meat, dried, salted, in brine or smoked * meal, livers, roes, fins, maws and other offal (01.1.3.7)
01.1.3.2.1 Salmonoidae, smoked * smoked salmon and trout
01.1.3.2.2 Gadiformes, dried, salted or in brine * cod, haddock, hake, Alaska pollock and blue whiting, dried, salted or in brine
01.1.3.2.9 Other fish, dried, salted, in brine, smoked * other fish, dried, salted, in brine or smoked n.e.c.
01.1.3.3 Fish preparations ND Prepared foodstuffs consisting of fish, whether frozen or not. * fillets covered only with batter or breadcrumbs, whether or not frozen * canned fish * surimi and other imitation crabmeat * prepared or preserved livers, roes, fins and other offal (01.1.3.7)
01.1.3.3.1 Tunas, skipjack or stripe-bellied bonito, prepared or preserved * preparations of tuna, skipjack or stripe-bellied bonito
01.1.3.3.2 Other pelagic fish, prepared or preserved * preparations of herring, sardines, sardinella, brisling or sprat, mackerel and swordfish
01.1.3.3.3 Caviar and caviar substitutes Caviar (prepared from the roe of the sturgeon) and caviar substitutes (products consumed as caviar but prepared from eggs of fish other than sturgeon (e.g., salmon, carp, pike, tuna, mullet, cod and lumpfish), which have been washed, cleaned and salted. Can also be pressed, dried, seasoned and coloured.
01.1.3.3.9 Other fish, prepared or preserved * fish preparations n.e.c.
01.1.3.4 Other seafood, live, fresh, chilled or frozen ND * crabs, lobsters, crayfish, krill, sea spiders, shrimp, prawns and other crustaceans, live, fresh, chilled or frozen * cuttlefish; squid; octopuses; sea snails; abalone; and bivalves, such as oysters, scallops, mussels, clams, cockles, ark shells and other molluscs, live, fresh, chilled or frozen * sea urchins, bêche-de-mer (sea cucumbers), jellyfish and other aquatic invertebrates, live, fresh, chilled or frozen * terrestrial molluscs, including terrestrial snails, live, fresh, chilled or frozen (01.1.2.1, 01.1.2.2, 01.1.2.3) * seaweeds and other edible aquatic plants (01.1.7.4)
01.1.3.4.1 Shrimps and prawns, live, fresh, chilled or frozen * shrimp and prawns, live, fresh, chilled or frozen
01.1.3.4.2 Other crustaceans, live, fresh, chilled or frozen * crabs, lobsters and other crustaceans, live, fresh, chilled or frozen
01.1.3.4.3 Bivalves, live, fresh, chilled or frozen * oysters, scallops, mussels, clams, cockles and ark shells, live, fresh, chilled or frozen
01.1.3.4.4 Cephalopods, live, fresh, chilled or frozen * cuttlefish, squid and octopuses, live, fresh, chilled or frozen
01.1.3.4.5 Other molluscs, live, fresh, chilled or frozen * abalone and sea snails, live, fresh, chilled or frozen
01.1.3.4.9 Other aquatic invertebrates, live, fresh, chilled or frozen * sea urchins, bêche-de-mer (sea cucumbers) and jellyfish, live, fresh, chilled or frozen
01.1.3.5 Other seafood, dried, salted, in brine or smoked ND Other seafood, as listed in subclass 01.1.3.4, dried, salted, in brine or smoked.
01.1.3.5.1 Shrimps and prawns, dried, salted or in brine; smoked * shrimp and prawns, dried, salted, in brine or smoked
01.1.3.5.2 Other crustaceans, dried, salted or in brine; smoked * crabs, lobsters and other crustaceans, dried, salted, in brine or smoked
01.1.3.5.3 Bivalves, dried, salted or in brine; smoked * oysters, scallops, mussels, clams, cockles and ark shells, dried, salted, in brine or smoked
01.1.3.5.4 Cephalopods, dried, salted or in brine; smoked * cuttlefish, squid and octopuses, dried, salted, in brine or smoked
01.1.3.5.5 Other molluscs, dried, salted or in brine; smoked * abalone and sea snails, dried, salted, in brine or smoked
01.1.3.5.9 Other aquatic invertebrates, dried, salted or in brine; smoked * sea urchins, sea cucumber and jellyfish, dried, salted, in brine or smoked
01.1.3.6 Other seafood preparations ND Prepared foodstuffs consisting of other seafood, as listed in subclass 01.1.3.4, whether frozen or not.
01.1.3.6.1 Shrimps and prawns, prepared or preserved * shrimp and prawns, prepared or preserved
01.1.3.6.2 Other crustaceans, prepared or preserved * crabs, lobsters and other crustaceans, prepared or preserved
01.1.3.6.3 Bivalves, prepared or preserved * oysters, scallops, mussels, clams, cockles and ark shells, prepared or preserved
01.1.3.6.4 Cephalopods, prepared or preserved * cuttlefish, squid and octopuses, prepared or preserved
01.1.3.6.5 Other molluscs, prepared or preserved * abalone and sea snails, prepared or preserved
01.1.3.6.9 Other aquatic invertebrates, prepared or preserved * sea urchins, sea cucumber and jellyfish, prepared or preserved
01.1.3.7 Livers, roes and other offal of fish and of other seafood in all forms ND * meal, livers, roes, fins, maws, and other offal in all product forms, i.e., fresh, chilled, frozen, dried, salted, in brine or smoked, prepared or preserved * seaweeds and other aquatic plants (01.1.7.4)
01.1.3.7.0 Livers, roes and other offal of fish and of other seafood in all forms * livers, roes and offal of fish and of other seafood in all forms. * caviar and caviar substitutes (01.1.3.3.3)
01.1.4 Milk, other dairy products and eggs ND
01.1.4.1 Raw and whole milk ND Raw and whole milk of cattle and buffaloes, sheep and goats, camels and other animals, fresh, pasteurized, sterilized (UHT) or reconstituted. * curdled, fermented or acidified milk and cream (01.1.4.6)
01.1.4.1.1 Raw and whole milk of cattle Raw and whole milk of cattle (cow, common ox, zebu or humped ox, watusi, gaur, gayal, banteng, yak).
01.1.4.1.2 Raw and whole milk of buffaloes Raw and whole milk of buffaloes (Indian or water buffaloes; arnis, or wild water buffaloes; Asiatic buffalo or arni, Sulwaesi anoas, or pygmy buffaloes, African buffaloes, such as the dwarf buffalo and the large Caffrarian buffalo, the American bisons, known simply as or “buffaloes”; European bisons; and the “beefaloes” (hybrid offspring of the American bisons and domestic cattle)
01.1.4.1.3 Raw and whole milk of sheep and goats Raw and whole milk of sheep and goats.
01.1.4.1.4 Raw and whole milk of camels Raw and whole milk of camels, including dromedary. * milk of other camelids, if for human consumption as food
01.1.4.1.9 Other raw and whole milk Raw and whole milk from other animals n.e.c., as listed in subclass 01.1.2.1.9. * mare and donkey milk, and milk from other equines * milk of other animals n.e.c
01.1.4.2 Skimmed milk ND Skimmed and semi-skimmed milk of cattle and buffaloes, sheep and goats, camels and other animals
01.1.4.2.0 Skimmed milk
01.1.4.3 Other milk and cream ND Other milk and cream from all animals. * powdered, whole or skimmed milk * evaporated and condensed milk * fresh, clotted, thickened and whipped cream * baked milk * beverages flavoured with cocoa, coffee or other substances (01.1.4.7) * condensed, evaporated and powdered milk used as baby food (01.1.9.2)
01.1.4.3.1 Condensed or evaporated milk Concentrated or evaporated milk, sweetened or unsweetened, in liquid or paste, whole, semi-skimmed or skimmed.
01.1.4.3.2 Powdered milk Powdered milk, sweetened or unsweetened, whole, semi-skimmed or skimmed. * baby formula (01.1.9.2.1)
01.1.4.3.3 Cream * fresh, clotted, thickened and whipped cream
01.1.4.3.9 Other milk Other milk n.e.c. * non-animal milk (01.1.4.4) * beverages flavoured with cocoa, coffee or other substances (01.1.4.7.0) * condensed, evaporated or powdered milk as baby food (01.1.9.2.1)
01.1.4.4 Non-animal milk ND Milk of non-animal origin in all forms. * almond milk * coconut milk for drinking * oat milk * rice milk * soy milk * other milk from vegetables and nuts * coconut milk for cooking (01.1.9.3)
01.1.4.4.1 Coconut milk Coconut milk for drinking. * coconut milk for cooking (01.1.9.3.9)
01.1.4.4.2 Almond milk
01.1.4.4.3 Soy milk
01.1.4.4.4 Rice milk
01.1.4.4.5 Oat milk
01.1.4.4.9 Other non-animal milk Other milk of non-animal origin for human consumption as food.
01.1.4.5 Cheese ND All kinds of cheese (fresh, hard, semi-hard, blue cheese and cottage cheese) and curd, from animal and non-animal milk. * tofu (01.1.7.9)
01.1.4.5.0 Cheese
01.1.4.6 Yoghurt and similar products ND * yoghurt * buttermilk and other fermented dairy products * curdled milk and cream * kefir and other fermented or acidified milk and cream, whether or not they are concentrated, contain added sugar or other sweetening matter, are flavoured or contain added fruits, nuts or cocoa * yoghurt from non-animal milk (e.g., coconut yoghurt and soy yoghurt) * frozen yoghurt (01.1.8.6)
01.1.4.6.0 Yoghurt and similar products
01.1.4.7 Milk-based dessert and beverages ND * milk-based desserts containing milk of animal and non-animal origin * milk-based beverages containing milk of animal or non-animal origin, flavoured with cocoa, coffee or other substances * milk-based puddings containing milk of animal or non-animal origin, panna cotta, crème brûlée and crema catalana * lemon curd and similar fruit card (01.1.8.3)
01.1.4.7.0 Milk-based dessert and beverages
01.1.4.8 Eggs ND * eggs of hens and other birds in shell, fresh * eggs of other animals, including turtle eggs, in shell, fresh * eggs whether in shell or not, preserved or cooked * egg yolks, fresh or preserved * egg albumen * fish roe (01.1.3.7) * omelettes, crêpes and other ready-made egg-based food products (01.1.9.1)
01.1.4.8.1 Eggs of hen and other birds, in shell, fresh
01.1.4.8.2 Eggs of other animals, in shell, fresh * turtle eggs, in shell, fresh
01.1.4.8.9 Other egg products * eggs whether in shell or not, preserved or cooked * egg yolks, fresh or preserved * egg albumin
01.1.4.9 Other dairy products ND * whey and casein * cream, concentrated or containing added sugar or other sweeteners; and cream powder * other products consisting of milk constituents, milk protein concentrates, and products obtained from whey * butter and other oils and fats derived from milk (01.1.5.2) * ice cream (01.1.8.6)
01.1.4.9.0 Other dairy products
01.1.5 Oils and fats ND
01.1.5.1 Vegetable oils ND All oils of vegetable origin, including oils extracted from fruits, nuts and other crops. * sunflower seed and safflower oil * palm and olive oil * soya bean oil * groundnut oil * rapeseed, colza and mustard oil * corn oil * cotton oil * other oils of vegetable origin * coconut oil * avocado oil * rice bran oil
01.1.5.1.1 Sunflower-seed and safflower-seed oil
01.1.5.1.2 Palm oil
01.1.5.1.3 Olive oil
01.1.5.1.4 Soya bean oil
01.1.5.1.5 Groundnut oil
01.1.5.1.6 Coconut oil
01.1.5.1.7 Corn oil
01.1.5.1.9 Other edible vegetable oils n.e.c.
01.1.5.2 Butter and other oils and fats derived from milk ND * butter * butter oil * ghee
01.1.5.2.1 Butter Butter from milk of cattle, buffaloes, sheep and goats, and camels. * butter from milk of other animals if for human consumption as food
01.1.5.2.9 Other oils and fats derived from milk * butter oil * ghee (clarified butter) * whipped butter * other oils and fats derived from milk if for human consumption as food
01.1.5.3 Margarine and similar preparations ND * margarine * diet margarine * peanut butter (01.1.8.4)
01.1.5.3.0 Margarine and similar preparations
01.1.5.9 Other animal oils and fats ND * pig fat and lard, including leaves or other spices * fat from cattle, buffaloes, sheep, goats and poultry * greaves fat * oils and fats of fish * cod liver or halibut liver oil (06.1.1.1)
01.1.5.9.1 Lard Pig fat and lard, including leaves or other spices.
01.1.5.9.2 Tallow Fat from cattle, buffaloes, sheep, goats and poultry.
01.1.5.9.3 Edible oils and fats of fish
01.1.5.9.9 Other animal oils and fats n.e.c.
01.1.6 Fruits and nuts ND
01.1.6.1 Dates, figs and tropical fruits, fresh ND * dates * figs * avocados * sweet/dessert bananas * mangoes, guavas and mangosteens * papayas * pineapples * coconuts * breadfruits * other tropical and subtropical fruits, fresh * plantains and cooking bananas (01.1.7.5)
01.1.6.1.1 Avocados, fresh
01.1.6.1.2 Bananas, fresh * plantains and cooking bananas (01.1.7.5.7)
01.1.6.1.3 Dates, fresh
01.1.6.1.4 Figs, fresh
01.1.6.1.5 Mangoes, guavas and mangosteens, fresh
01.1.6.1.6 Papayas, fresh
01.1.6.1.7 Pineapples, fresh
01.1.6.1.8 Coconuts, fresh
01.1.6.1.9 Other tropical fruits, fresh
01.1.6.2 Citrus fruits, fresh ND * oranges * pomelos and grapefruits * lemons and limes * tangerines * mandarins and clementines * other citrus fruits, fresh
01.1.6.2.1 Pomelos and grapefruits, fresh
01.1.6.2.2 Lemons and limes, fresh
01.1.6.2.3 Oranges, fresh
01.1.6.2.4 Tangerines, mandarins and clementines, fresh
01.1.6.2.9 Other citrus fruits, fresh
01.1.6.3 Stone fruits and pome fruits, fresh ND * apples * pears and quinces * apricots * cherries and sour cherries * peaches and nectarines * plums and sloes * other pome fruits and stone fruits, fresh
01.1.6.3.1 Apples, fresh
01.1.6.3.2 Pears and quinces, fresh
01.1.6.3.3 Apricots, fresh
01.1.6.3.4 Cherries, fresh
01.1.6.3.5 Peaches and nectarines, fresh
01.1.6.3.6 Plums and sloes, fresh
01.1.6.3.9 Other stone fruits and pome fruits, fresh
01.1.6.4 Berries, fresh ND * currants and gooseberries * raspberries * blackberries * mulberries and loganberries * strawberries * other berries, fresh
01.1.6.4.1 Currants, fresh
01.1.6.4.2 Gooseberries, fresh
01.1.6.4.3 Raspberries, fresh
01.1.6.4.4 Blackberries, mulberries and loganberries, fresh
01.1.6.4.5 Strawberries, fresh
01.1.6.4.6 Blueberries, fresh
01.1.6.4.7 Cranberries, fresh
01.1.6.4.9 Other berries, fresh
01.1.6.5 Other fruits, fresh ND * grapes * kiwi fruits * cantaloupes and other melons * watermelons * pomegranates * other fruits or mixtures of fruit, fresh, n.e.c.
01.1.6.5.1 Grapes, fresh
01.1.6.5.2 Kiwi fruits, fresh
01.1.6.5.3 Cantaloupes and other melons, fresh
01.1.6.5.4 Watermelons, fresh
01.1.6.5.5 Persimmons, fresh
01.1.6.5.6 Cashew apples, fresh
01.1.6.5.9 Other fruits or mixtures of fruit, fresh, n.e.c.
01.1.6.6 Fruits, frozen ND Fruits cooked or uncooked, frozen, whether or not they contain added sugar or other sweetening matter.
01.1.6.6.0 Fruits, frozen
01.1.6.7 Fruits, dried and dehydrated ND * raisins * prunes * dried apricots * dried coconuts * other dried fruits * fruit flour (01.1.6.9)
01.1.6.7.1 Raisins
01.1.6.7.2 Prunes
01.1.6.7.9 Other dried fruit
01.1.6.8 Nuts, in shell or shelled ND * almonds * cashew nuts * chestnuts * hazelnuts * pistachios * walnuts * brazil nuts * groundnuts * other nuts in shell or shelled
01.1.6.8.1 Almonds, in shell or shelled
01.1.6.8.2 Cashew nuts, in shell or shelled
01.1.6.8.3 Chestnuts, in shell or shelled
01.1.6.8.4 Hazelnuts, in shell or shelled
01.1.6.8.5 Pistachios, in shell or shelled
01.1.6.8.6 Walnuts, in shell or shelled
01.1.6.8.7 Brazil nuts, in shell or shelled
01.1.6.8.8 Groundnuts, in shell or shelled
01.1.6.8.9 Other nuts, in shell or shelled
01.1.6.9 Fruits and nuts, ground, and in other preparations ND Fruit and nut preparations, whether frozen or not. * fruit flour and nut flour * nuts, groundnuts and other seeds, roasted, salted or otherwise prepared * canned fruit * homogenized fruit preparations * fruit pickles * jams, marmalades, fruit jellies, purées and pastes (01.1.8.3) * nut purées, nut butters and nut pastes (01.1.8.4) * homogenized baby food preparations (01.1.9.2)
01.1.6.9.1 Fruit and nuts flour * almond flour
01.1.6.9.2 Canned fruit Fruit of all kind preserved in cans.
01.1.6.9.3 Homogenized fruit preparations * homogenized preparations as baby food (01.1.9.2.3)
01.1.6.9.4 Nuts and seeds roasted, salted or otherwise prepared
01.1.6.9.9 Other fruit and nuts preparations * fruit pickles
01.1.7 Vegetables, tubers, plantains, cooking bananas and pulses ND
01.1.7.1 Leafy or stem vegetables, fresh or chilled ND * asparagus * cabbages * cauliflower and broccoli * lettuce and chicory * spinach * artichokes * other leafy or stem vegetables, fresh or chilled
01.1.7.1.1 Asparagus, fresh or chilled
01.1.7.1.2 Cabbages, fresh or chilled
01.1.7.1.3 Cauliflowers and broccoli, fresh or chilled
01.1.7.1.4 Lettuce and chicory, fresh or chilled
01.1.7.1.5 Spinach, fresh or chilled
01.1.7.1.6 Artichokes, fresh or chilled
01.1.7.1.7 Cassava leaves, fresh or chilled
01.1.7.1.9 Other leafy or stem vegetables, fresh or chilled
01.1.7.2 Fruit-bearing vegetables, fresh or chilled ND * chilies and peppers * cucumbers and gherkins * eggplants (aubergines) * tomatoes * pumpkins * squash and gourds * other fruit-bearing vegetables, fresh or chilled
01.1.7.2.1 Chillies and peppers, fresh or chilled
01.1.7.2.2 Cucumbers and gherkins, fresh or chilled
01.1.7.2.3 Eggplants (aubergines), fresh or chilled
01.1.7.2.4 Tomatoes, fresh or chilled
01.1.7.2.5 Pumpkins, squash and gourds, fresh or chilled
01.1.7.2.6 Okra, fresh or chilled
01.1.7.2.9 Other fruit-bearing vegetables, fresh or chilled
01.1.7.3 Green leguminous vegetables, fresh or chilled ND * beans * peas * broad beans and horsebeans, also known as fava beans * soya beans * other green leguminous vegetables, fresh or chilled
01.1.7.3.1 Beans, fresh or chilled
01.1.7.3.2 String beans, fresh or chilled
01.1.7.3.3 Peas, fresh or chilled
01.1.7.3.4 Broad beans and horse beans, fresh or chilled
01.1.7.3.5 Soya beans, fresh or chilled
01.1.7.3.9 Other green leguminous vegetables, fresh or chilled
01.1.7.4 Other vegetables, fresh or chilled ND * carrots and turnips * garlic * onions * leeks and other alliaceous vegetables * other root, bulb and tuberous vegetables, fresh or chilled * mushrooms and truffles * seaweeds and other aquatic plants * olives * other vegetables, fresh or chilled, n.e.c. * mixtures of vegetables, fresh or chilled
01.1.7.4.1 Carrots and turnips, fresh or chilled
01.1.7.4.2 Garlic, fresh or chilled
01.1.7.4.3 Onions and shallots, fresh or chilled
01.1.7.4.4 Leeks and other alliaceous vegetables, fresh or chilled
01.1.7.4.5 Mushrooms and truffles, fresh or chilled
01.1.7.4.6 Edible seaweeds and other aquatic plants, fresh or chilled
01.1.7.4.7 Olives, fresh or chilled
01.1.7.4.8 Green maize (green corn)
01.1.7.4.9 Other vegetable n.e.c., mixtures of vegetables, fresh or chilled
01.1.7.5 Tubers, plantains and cooking bananas, fresh or chilled ND * all types of potatoes, including sweet potatoes * cassava, manioc and yucca * yams * taro * yautia (also known as malanga, new cocoyam, ocumo and tannia) * plantains and cooking bananas * arrowroots, lotus roots, Jerusalem artichokes (topinambur) and tacca * dessert bananas (01.1.6.1)
01.1.7.5.1 Potatoes
01.1.7.5.2 Sweet potatoes
01.1.7.5.3 Cassava (manioc, yuca)
01.1.7.5.4 Yams
01.1.7.5.5 Taro
01.1.7.5.6 Yautia
01.1.7.5.7 Plantains and cooking bananas
01.1.7.5.9 Other tubers
01.1.7.6 Pulses ND Dried leguminous vegetables, shelled or unshelled, whether broken or not, but not further prepared. * common beans and other beans * broad beans and horsebeans, also known as fava beans * chickpeas * lentils * peas * cowpeas * pigeon peas * bambara beans * mixtures of pulses
01.1.7.6.1 Beans, dried
01.1.7.6.2 Broad beans and horse beans, dried
01.1.7.6.3 Chickpeas, dried
01.1.7.6.4 Lentils, dried
01.1.7.6.5 Peas, dried
01.1.7.6.6 Cow peas, dried
01.1.7.6.7 Pigeon peas, dried
01.1.7.6.8 Bambara beans, dried
01.1.7.6.9 Other pulses
01.1.7.7 Other vegetables, tubers, plantains and cooking bananas, dried and dehydrated ND Vegetables, other than leguminous; tubers; plantains; and cooking bananas, dried and dehydrated. * dried soybeans * dried potatoes * dehydrated garlic and onions * flours of vegetables (01.1.7.9).
01.1.7.7.0 Other vegetables, tubers, plantains and cooking bananas, dried and dehydrated
01.1.7.8 Vegetables, tubers, plantains and cooking bananas, frozen ND * vegetables listed in subclasses 01.1.7.1 to 01.1.7.4, frozen * frozen tubers * frozen plantains and cooking bananas * preparations such as frozen chipped potatoes (01.1.7.9)
01.1.7.8.0 Vegetables, tubers, plantains and cooking bananas, frozen
01.1.7.9 Vegetables, tubers, plantains, cooking bananas and pulses, ground, and in other preparations ND Preparations of vegetables, tubers, salep, plantains, cooking bananas and pulses, whether frozen or not. * flours of vegetables, pulses, tubers, plantains and cooking bananas * canned vegetables * preserved olives, vegetable flakes, vegetable purées and vegetable chips and crisps * chipped potatoes, frozen * vegetable concentrates * homogenized preparations * vegetable pickles * soy meat and soy burgers, veggie burgers, tofu, tempeh and other meat substitutes made from vegetables and nuts * kocho (a flatbread made from the starch obtained from the fermentation of the green leaf sheaths green leaf sheaths of the enset plant) * potato starch, tapioca, sago and other starches * seitan and other meat substitutes made from cereals (01.1.1.9) * ready-made vegetable preparations, whether frozen or not, including other ingredients, such as cheese, meat or fish; and ready-made soups (01.1.9.1) * homogenized baby food preparations (01.1.9.2) * culinary herbs and spices (01.1.9.4) * broths and stocks containing vegetables (01.1.9.9) * vegetable juices (01.2.1.0)
01.1.7.9.1 Flour of vegetables, pulses, tubers, plantains and cooking bananas
01.1.7.9.2 Canned vegetables Vegetables, pulses, tubers, plantains and cooking preserved in cans. * olives preserved in cans (01.1.7.9.3)
01.1.7.9.3 Preserved olives Preserved olives. * olives preserved in cans
01.1.7.9.4 Chipped potatoes, frozen
01.1.7.9.5 Tofu Soy curd.
01.1.7.9.6 Tempeh, soy meat and burgers
01.1.7.9.9 Other vegetables, pulses and tubers preserved or processed * vegetable flakes, vegetable purée, vegetable chips and crisps, vegetable concentrates; * homogenized preparations based on vegetables, pulses and tubers * vegetable pickles * veggie burgers and other meat substitutes made from vegetables and nuts (excluding soy) * ready-made hummus, baba ghanoush and similar preparations * kocho (a flatbread made from the starch obtained from the fermentation of the green leaf sheaths green leaf sheaths of the enset plant) * potato starch, tapioca, sago and other starches * ready-made vegetables, prepared, frozen or not, including other ingredients, such as cheese or meat/fish; ready-made soups (01.1.9.1.3) * homogenized preparations as baby food (01.1.9.2.3) * culinary herbs and spices (01.1.9.4.0) * broths and stocks containing vegetables (01.1.9.9.0) * vegetable juices (01.2.1.0.0)
01.1.8 Sugar, confectionery and desserts ND
01.1.8.1 Cane sugar and beet sugar ND * cane and beet sugar, raw and refined, powdered, crystallized or in lumps * refined cane or beet sugar, containing added flavouring or colouring matter (01.1.8.2)
01.1.8.1.1 Cane sugar Sugar cane, raw or refined, powdered, crystallized or in lumps.
01.1.8.1.2 Beet sugar Beet sugar, raw or refined, powdered, crystallized or in lumps.
01.1.8.2 Other sugars and sugar substitutes ND * sugars other than cane and beet sugar (e.g., coconut sugar) * stevia * glucose and glucose syrup, and fructose and fructose syrup * lactose and lactose syrup * invert sugar * artificial honey, saccharin and other artificial sweeteners * refined cane and beet sugar, in solid form, containing added flavouring or colouring matter * maple sugar and maple syrup, caramel, molasses, and sugars and sugar syrups n.e.c.
01.1.8.2.0 Other sugars and sugar substitutes
01.1.8.3 Jams, marmalades, fruit jellies, purées and pastes, and honey ND * jams, marmalades, compotes, fruit jellies, purées and pastes * honey * lemon curd and other fruit curd
01.1.8.3.1 Honey
01.1.8.3.9 Other jams, marmalades, fruit jellies, purées and pastes
01.1.8.4 Nut purées, nut butters and nut pastes ND * peanut butter * other nut butters, such as almond butter, cashew butter, hazelnut butter, macadamia nut butter, pecan butter, pistachio butter and walnut butter
01.1.8.4.0 Nut purées, nut butters and nut pastes
01.1.8.5 Chocolate, cocoa and cocoa-based food products ND * cocoa (including cocoa beans) and cocoa powder for all purposes * chocolate in bars or slabs * chocolate- and cocoa-based foods and cocoa-based desserts * chocolate- and cocoa-based creams and spreads * chocolate-covered food products, if the product is composed mainly of chocolate * white chocolate (01.1.8.9) * cocoa and chocolate-based drinks (01.2.4.0)
01.1.8.5.1 Chocolate Chocolate in bars or slabs. * white chocolate (01.1.8.9)
01.1.8.5.2 Cocoa beans Cocoa beans in raw form.
01.1.8.5.3 Cocoa powder Cocoa powder for all purposes. * cocoa and chocolate-based drinks (01.2.4.0.0)
01.1.8.5.9 Other cocoa-based foods and cocoa-based dessert preparations * chocolate and cocoa-based foods and cocoa-based dessert * chocolate and cocoa-based creams or spreads * chocolate-covered food products, if the product is composed mainly of chocolate * cocoa and chocolate-based drinks (01.2.4.0.0)
01.1.8.6 Ice, ice cream and sorbets ND * ice cubes for drinks * ice cream and kulfi * sorbet * frozen yoghurt * ice pop * tofu ice cream * ice for cooling (04.5.5.0)
01.1.8.6.0 Ice, ice cream and sorbets
01.1.8.9 Other sugar confectionery and desserts n.e.c. ND * vegetables, fruit, nuts, fruit peels and other parts of plants, preserved with sugar * chewing gum, toffees, lollies, candies, pastilles * white chocolate * other confectionery products * desserts n.e.c. * sugar confectionery based on cocoa and chocolate (01.1.8.5)
01.1.8.9.1 Vegetables, fruits, nuts, fruit peel and other parts of plants, preserved by sugar
01.1.8.9.9 Other sugar confectionery and desserts n.e.c. (not containing cocoa) * chewing gum, toffees, lollies, candies and pastilles * white chocolate * other confectionery products * desserts n.e.c. * sugar confectionery based on cocoa and chocolate (01.1.8.5.9)
01.1.9 Ready-made food and other food products ND
01.1.9.1 Ready-made food ND Prepared food and meals that either can be eaten as is or after heating but that do not require cooking, or are assembled and portioned in such a way that they can be cooked. They may contain mixed ingredients and can be fresh, frozen, or dehydrated or instant. They can include sauces and dressings which, especially when the food is fresh, may be provided in separate containers. Sometimes, disposable forks, knives, spoons or chopsticks are packed together with the food. * precooked dishes containing stuffed pasta, rice or other cereals, such as couscous, including vegetables, meat, fish, cheese or other ingredients; and ready-to- eat dumplings, ravioli, noodles and similar dishes, including sauce * ready-made dishes and meals based on precooked meat, meat substitutes or fish * TV dinners * mixed salads and other prepared dishes and meals based on vegetables, pulses or potatoes and also including other ingredients, such as meat, fish and cheese * sandwiches, pizzas, quiches, meat or fish pies, whether frozen or not * omelettes, crepes and other food products based on eggs when precooked and served as a main dish * ready-made soups including dehydrated and instant soups and stews; * other prepared ready-made dishes and meals, n.e.c. * meal-kits * bread and bakery products, and cakes (01.1.1.3) * macaroni, noodles, couscous and similar pasta products uncooked, whether stuffed or not (01.1.1.5) * cheese (01.1.4.5) and yoghurt 01.1.4.6) * chipped potatoes, frozen (01.1.7.9) * ice cream (0.1.1.8.6) and other desserts, n.e.c. (01.1.8.9)
01.1.9.1.1 Precooked dishes based on pasta and cereals Dishes can include vegetables, meat, fish, cheese, sauces or other ingredients, provided that these are not the main ingredients. * precooked dishes in which the prevailing ingredient is pasta (whether stuffed or not); * precooked dishes in which the prevailing ingredient is rice, quinoa or other cereals; * couscous dishes; * ready-to-eat dumplings, ravioli and noodles.
01.1.9.1.2 Precooked dishes based on meat and/or fish Precooked dishes based on meat, meat substitutes and/or fish as the prevailing ingredient; dishes can also include vegetables, sauces or other ingredients, provided that these are not the main ingredients.
01.1.9.1.3 Mixed salads and prepared dishes based on vegetables Mixed salads and other prepared dishes and meals based on vegetables as the prevailing ingredients. Pulses and potatoes and other ingredients, such as meat, fish and cheese, can also be included provided that they are not the main ingredients.
01.1.9.1.4 Sandwiches, pizzas, quiches, meat or fish pies, frozen or not
01.1.9.1.5 Omelettes, crepes and other ready-made food based on eggs Omelettes, crepes and other food products based on eggs when precooked and served as a main dish.
01.1.9.1.6 Ready-made soups Ready-made soups, including dehydrated and instant soups and stews. * broths and stocks (01.1.9.9.0)
01.1.9.1.9 Other prepared ready-made dishes and meals n.e.c. * bread and bakery products (01.1.1.3) * macaroni, noodles, couscous and similar pasta products uncooked, whether stuffed or not (01.1.1.5.0) * cheese (01.1.4.5.0) and yoghurt (01.1.4.6.0) * cakes (0.1.1.1.3.9), ice cream (0.1.1.8.6.0) and other desserts n.e.c. (01.1.8.9.9) * frozen, chipped potatoes (01.1.7.9.4)
01.1.9.2 Baby food ND Food and beverages intended for baby use exclusively. * baby formula (powdered, condensed and evaporated milk for baby use) * baby rice cereals and flours for baby food * homogenized baby food * cereals and flours not intended exclusively for baby use (01.1.1.1, 01.1.1.2) * powdered milk not intended exclusively for baby use (01.1.4.3) * yoghurt for children (01.1.4.6) * homogenized preparations of fruits and vegetables not intended exclusively for baby use (01.1.6.9; 01.1.7.9)
01.1.9.2.1 Baby formula Baby formula (powdered, condensed and evaporated milk for baby use). * powdered milk not intended exclusively for baby use (01.1.4.3.2)
01.1.9.2.2 Baby rice cereals and flours for baby meals Baby rice cereals and flours intended exclusively for baby meals. * cereals and flour not intended exclusively for baby use (01.1.1.1, 01.1.1.2) * homogenized fruit and vegetables preparations not intended exclusively for baby use (01.1.6.9.3, 01.1.7.9)
01.1.9.2.3 Homogenized baby food Homogenized food intended exclusively for consumption by babies. * homogenized fruit and vegetables preparations not intended exclusively for use by babies (01.1.6.9.3, 01.1.7.9) * yoghurt for children (01.1.4.6).
01.1.9.2.9 Other baby food Other food intended exclusively for consumption by babies. * baby crackers, cookies and snacks * baby pasta * ready-made macaroni preparations, including cheese, meat, fish, vegetables, sauces or other ingredients, provided that they are for baby use exclusively * crackers and cookies not specifically for use by babies (01.1.1.3.1, 01.1.1.3.9) * pasta not specifically for use by babies (01.1.1.5.0) * dried fruit snacks not specifically for use by babies (01.1.6.7.1, 01.1.6.7.2, 01.1.6.7.9) * ready-made macaroni dishes not specifically for use by babies (01.1.9.1.1)
01.1.9.3 Salt, condiments and sauces ND * salt, sauces, condiments, and seasonings (including mustard, mayonnaise, ketchup, and soy sauce) and vinegar * coconut milk for cooking * coconut milk for drinking (01.1.4.4) * fruit pickles (01.1.6.9) * vegetable pickles (01.1.7.9)
01.1.9.3.1 Salt
01.1.9.3.9 Other condiments and sauces Condiments, sauces and seasonings (e.g., mustard, mayonnaise, ketchup and soy sauce), and vinegar. Also includes: * coconut milk for cooking * coconut milk drinks (01.1.4.4.1) * fruit and vegetables pickles (01.1.7.9.9)
01.1.9.4 Spices, culinary herbs and seeds ND * pepper, pimento, ginger and other spices * parsley, rosemary, thyme and other culinary herbs * poppy seed, sesame seed, linseed and other seeds * vegetable oils (01.1.5.1) * seeds for planting (09.3.1.2)
01.1.9.4.0 Spices, culinary herbs and seeds
01.1.9.9 Other food products n.e.c. ND * sugarcane consumed for the purpose of extracting juice or as a snack * prepared baking powders and yeasts, broth, stocks, bouillon cubes, soup bases, agar-agar and instant dessert preparations * other ready-made food and other food products
01.1.9.9.0 Other food products n.e.c.
01.2 Non-alcoholic beverages Non-alcoholic beverages purchased by households, regardless of where they are consumed, and excluding non-alcoholic beverages that are provided by facilities such as restaurants and school cafeterias offering food and beverage serving services (division 11). * beverages that do not contain any alcohol * milk (01.1.4.1, 01.1.4.2, 01.1.4.3, 01.1.4.4) * non-alcoholic wine (02.1.2.1) * non-alcoholic beer (02.1.3.0) * non-alcoholic beverages for immediate consumption provided by facilities such as restaurants and school cafeterias, offering food and beverage serving services (11.1.1)
01.2.1 Fruit and vegetable juices ND * fruit and vegetable juices, unfermented and not containing added alcohol, whether or not they contain added sugar or other sweetening matter * syrups of fruit and vegetables and concentrates of fruit and vegetables * powdered juices * sparkling juices (01.2.6.0)
01.2.1.0 Fruit and vegetable juices ND * fruit and vegetable juices, unfermented and not containing added alcohol, whether or not they contain added sugar or other sweetening matter * syrups of fruit and vegetables and concentrates of fruit and vegetables * powdered juices * sparkling juices (01.2.6.0)
01.2.1.0.0 Fruit and vegetable juices
01.2.2 Coffee and coffee substitutes ND * coffee, whether or not decaffeinated, roasted or ground, including instant coffee * coffee substitutes * coffee extracts, essences and concentrates * coffee-based beverage preparations * roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof * milk-based beverages, flavoured with coffee (01.1.4.7)
01.2.2.0 Coffee and coffee substitutes ND * coffee, whether or not decaffeinated, roasted or ground, including instant coffee * coffee substitutes * extracts, essences and concentrates of coffee * coffee-based beverage preparations * roasted chicory and other roasted coffee substitutes and extracts, essences and concentrates thereof * milk-based beverages flavoured with coffee (01.1.4.7)
01.2.2.0.1 Coffee Coffee beans or powder, whether decaffeinated, roasted or ground. * instant coffee * coffee-based beverage preparations (01.2.2.0.9) * milk flavoured with coffee (01.1.4.7.0
01.2.2.0.2 Coffee substitutes * roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof
01.2.2.0.9 Other coffee * extracts, essences and concentrates of coffee * coffee-based beverage preparations * milk flavoured with coffee (01.1.4.7.0)
01.2.3 Tea, maté and other plant-derived products for infusion ND * green tea, unfermented; black tea, fermented; and tea, maté and other plant products, partly fermented, for infusion * tea substitutes and tea extracts and essences * fruit and herbal teas * rooibos tea * instant tea * iced tea
01.2.3.0 Tea, maté and other plant-derived products for infusion ND * green tea, unfermented; black tea, fermented; and tea, maté and other plant products, partly fermented, for infusion * tea substitutes and tea extracts and essences * fruit and herbal teas * rooibos tea * instant tea * iced tea
01.2.3.0.1 Green tea, leaves Green tea (not fermented) for infusion in leaves, whether in bags or not.
01.2.3.0.2 Black tea, leaves Black tea (fermented) and partly fermented for infusion in leaves, whether in bags or not.
01.2.3.0.3 Iced tea Iced tea in liquid form.
01.2.3.0.4 Instant tea powder Instant tea powder.
01.2.3.0.5 Maté Maté for infusion in leaves, whether in bags or not.
01.2.3.0.9 Other tea products and plant-derived products for infusion * tea-substitutes and extracts and essences of tea * fruit and herbal tea * rooibos tea
01.2.4 Cocoa drinks ND * cocoa and chocolate-based drinks * milk, flavoured with chocolate or cacao (01.1.4.7) * cocoa powder for all purposes; chocolate in bars or slabs; cocoa-based foods and cocoa-based dessert preparations (01.1.8.5)
01.2.4.0 Cocoa drinks ND * cocoa and chocolate-based drinks * milk flavoured with chocolate or cacao (01.1.4.7) * cocoa powder for all purposes; chocolate in bars or slabs; cocoa-based foods and cocoa-based dessert preparations (01.1.8.5)
01.2.4.0.0 Cocoa drinks
01.2.5 Water ND Mineral and spring waters, still or sparkling, without added ingredients. * flavoured water (01.2.9.0)
01.2.5.0 Water ND Mineral and spring waters, still or sparkling, without added ingredients. * flavoured water (01.2.9.0)
01.2.5.0.0 Water
01.2.6 Soft drinks ND * soft drinks, such as sodas, lemonades and colas * sparkling juices * iced tea (01.2.3.0) * sparkling water (01.2.5.0) * flavoured water (01.2.9.0)
01.2.6.0 Soft drinks ND * soft drinks, such as sodas, lemonades and colas * sparkling juices * iced tea (01.2.3.0) * sparkling water (01.2.5.0) * flavoured water (01.2.9.0)
01.2.6.0.0 Soft drinks
01.2.9 Other non-alcoholic beverages ND * flavoured water * energy drinks, energy supplement and protein powder for drink preparation * birch juice and sap; and aloe vera juice and other aloe vera drinks * syrups and concentrates used in beverage preparation * other non-alcoholic beverages * syrups of fruit and vegetables and concentrates of fruit and vegetables (01.2.1.0)
01.2.9.0 Other non-alcoholic beverages ND * flavoured water * energy drinks; energy supplements (which are mixed with water for drink preparation); and protein powder (mixed with water for drink preparation) * birch juice and sap, and aloe vera juice and drinks * syrups and concentrates for the preparation of beverages * other non-alcoholic beverages * syrups of fruit and vegetables and concentrates of fruit and vegetables (01.2.1.0)
01.2.9.0.0 Other non-alcoholic beverages
01.3 Services for processing primary goods for food and non-alcoholic beverages Services purchased for the processing of primary goods provided by households to produce food and non-alcoholic beverages for their own final consumption.
01.3.0 Services for processing primary goods for food and non-alcoholic beverages S Services purchased for the processing of primary goods provided by households to produce food and non-alcoholic beverages for their own final consumption. * cereal grinding services for flour production * oil pressing services * crushing and pressing services for the production of juices made from fruits and vegetables * custom slaughtering of land animals, both domestic and wild, for food purposes * food processing services for business purposes (outside the scope of COICOP) * fruit and vegetable crushing and pressing services for the production of alcoholic beverages (02.2.0.0)
01.3.0.0 Services for processing primary goods for food and non-alcoholic beverages S Services purchased for the processing of primary goods provided by households to produce food and non-alcoholic beverages for their own final consumption. * cereal grinding services for flour production * oil pressing services * crushing and pressing services for the production of juices made from fruits and vegetables * custom slaughtering of land animals, both domestic and wild, for food purposes * food processing services for business purposes (outside the scope of COICOP) * fruit and vegetable crushing and pressing services for the production of alcoholic beverages (02.2.0.0)
01.3.0.0.0 Services for processing primary goods for food and non-alcoholic beverages
02 Alcoholic beverages, tobacco and narcotics Division 02 covers the purchase of alcoholic beverages (02.1), tobacco products (02.3) and narcotics (02.4), regardless of where they are consumed, excluding the purchase of those products in facilities such as restaurants through their food and beverage serving services. Division 02 also includes low-alcohol beverages; and non-alcoholic beverages that are generally alcoholic, such as non-alcoholic beer. Services for the production of alcohol for own consumption (02.2) are also included within this division. Division 02 excludes alcoholic beverages purchased for immediate consumption for example in hotels, restaurants, cafés, bars and kiosks and from street vendors and automatic vending machines (11.1.1).
02.1 Alcoholic beverages The beverages classified here include low-alcohol beverages and non-alcoholic beverages that generally contain some alcohol.
02.1.1 Spirits and liquors ND * eaux de vie, liqueurs and other spirits with a high alcohol content * mead * pomace brandies, such as pisco, grappa and marc * aperitifs, other than wine-based aperitifs * wine-based aperitifs (02.1.2.1, 02.1.2.2).
02.1.1.0 Spirits and liquors ND * eaux de vie, liqueurs and other spirits with a high alcohol content * mead * pomace brandies, such as pisco, grappa and marc * aperitifs, other than wine-based aperitifs * wine-based aperitifs (02.1.2.1, 02.1.2.2)
02.1.2 Wine ND * wine, cider and perry, including sake * wine-based aperitifs, fortified wines, champagne and other sparkling wines * ice wine * low-alcohol and non-alcoholic wine
02.1.2.1 Wine from grapes ND * wine from grapes * fortified wines, such as vermouth, sherry and port wine * champagne and other sparkling wines from grapes * ice wine * low-alcohol and non-alcoholic wine * wine-based aperitifs
02.1.2.2 Wine from other sources ND * ciders and perries, including sake
02.1.3 Beer ND * all kinds of beers, such as ale, lager, stout and porter * low-alcohol beer and non-alcoholic beer
02.1.3.0 Beer ND * all kinds of beers, such as ale, lager, stout and porter * low-alcohol beer and non-alcoholic beer
02.1.9 Other alcoholic beverages ND * mixed alcohol-based drinks, such as soda water; and mineral water-based mixed alcoholic drinks (alcopop) * shandies, cola beer and radler
02.1.9.0 Other alcoholic beverages ND * mixed alcohol-based drinks, such as soda water and mineral water-based mixed alcoholic drinks (alcopops) * shandy, cola beer and radler
02.2 Alcohol production services Services purchased for the processing of primary products provided by households to produce alcohol for their own final consumption.
02.2.0 Alcohol production services S Services purchased for the processing of primary products provided by households to produce alcohol for their own final consumption. * fruit and vegetable crushing and pressing services for the production of alcoholic beverages * distilling and fermentation services * brewing services * ageing and bottling services
02.2.0.0 Alcohol production services S Services purchased for the processing of primary products provided by households to produce alcohol for their own final consumption. * fruit and vegetable crushing and pressing services for the production of alcoholic beverages * distilling and fermentation services * brewing services * ageing and bottling services
02.3 Tobacco Group 02.3 covers all purchases of tobacco and tobacco products by households, including purchases of tobacco in restaurants, cafés, bars and service stations, since those venues do not add value or a service to the tobacco products sold. The consumption of tobacco through use of shisha or hookah pipes in restaurants, cafés and bars, is covered by division 11, as the venues in this case do provide a service. Electronic cigarettes are included in group 02.3, even though they do not contain tobacco, as they are a substitute for tobacco products.
02.3.0 Tobacco ND * cigarettes, cigarette tobacco and tobacco leaf * cigarette papers and single-use filters which are consumed together with the cigarette * cigars, pipe tobacco, chewing tobacco and snuff * refills for electronic cigarettes, with or without nicotine * tobacco that is consumed with a shisha or a hookah pipe if consumed at home * tobacco that is purchased in bars and restaurants, provided that a service charge is not applied * tobacco that is consumed through use of a shisha or hookah pipe in restaurants, bars, cafés and shisha lounges (11.1.1) * electronic cigarette devices and other articles for smokers (13.2.9.1)
02.3.0.1 Cigarettes ND * cigarettes * cigarettes that are purchased in bars and restaurants, provided that a service charge is not applied
02.3.0.2 Cigars ND Includes: * cigars * cigars that are purchased in bars and restaurants, provided that a service charge is not applied
02.3.0.9 Other tobacco products ND * pipe tobacco, chewing tobacco, hookah blends, snus and snuff * cigarette tobacco and tobacco leaf * cigarette papers and single-use filters which are consumed with the cigarette * refills for electronic cigarettes, with or without nicotine * tobacco that is consumed with a shisha or a hookah pipe if consumed at home * tobacco that is consumed through use of a shisha or a hookah pipe in restaurants, cafés or shisha lounges (11.1.1) * electronic cigarette devices (13.2.9.1) and other articles for smokers
02.4 Narcotics Group 02.4 covers all narcotics, both legal and illegal, purchased by households.
02.4.0 Narcotics ND * marijuana, opium, cocaine and their derivatives * other vegetable-based narcotics, such as betel leaves, betel nuts, cola nuts, kava, khat (gat) and psilocybin mushrooms * other narcotics, including chemicals and synthetic drugs * narcotics used for medicinal purpose (06.1.1.1)
02.4.0.0 Narcotics ND * marijuana, opium, cocaine and their derivatives * other vegetable-based narcotics, such as betel leaves, betel nuts, cola nuts, kava, khat, and psilocybin mushroom * other narcotics, including chemicals and synthetic drugs * narcotics used for medicinal purpose (06.1.1.1)
03 Clothing and footwear Division 03 covers all clothing materials, garments, articles and accessories (03.1), footwear (03.2) and related services including cleaning, repair and hire of clothing (03.1.4) and footwear (03.2.2). The purchase of second-hand clothing and footwear should be included in the same classes to which the new articles belong, since the purpose is the same. Unisex garments and footwear should be classified according to the gender of the person wearing them. Division 03 excludes game-specific sportswear and footwear and protective sports gear (09.2.2.1).
03.1 Clothing Group 03.1 covers clothing for men, women and children, other articles of clothing (e.g., gloves) and clothing accessories, as well as materials purchased for the production of clothing and services related to clothing (e.g., cleaning, repair and tailoring). The purchase of custom-made clothing is classified as the purchase of garments (03.1.2) if the retailer supplies all of the materials and is classified as the purchase of a tailoring service (03.1.4) if the customer supplies the main materials.
03.1.1 Clothing materials SD * clothing materials of natural, synthetic and mixed fibres * leather, fur, fusible webbing, wadding and felt filling for making wearing apparel * furnishing fabrics (05.2.1.1)
03.1.1.0 Clothing materials SD * clothing materials of natural, synthetic and mixed fibres * leather, fur, fusible webbing, wadding and felt filling for making wearing apparel * furnishing fabrics (05.2.1.1)
03.1.2 Garments SD Garments for men and boys, women and girls and infants, either ready-to-wear or made to measure, in all materials (including leather, furs, plastics and rubber), for everyday wear, for sport or for work. * capes, overcoats, raincoats, anoraks, parkas, blousons, jackets, trousers, waistcoats, suits, costumes, dresses, skirts, etc. * shirts, blouses, pullovers, sweaters, cardigans, shorts, swimsuits, tracksuits, jogging suits, sweatshirts, T-shirts, leotards, etc. * vests, underpants, socks, stockings, tights, petticoats, brassieres, knickers, slips, girdles, corsets, body stockings, etc. * pyjamas, nightshirts, nightdresses, housecoats, dressing gowns, bathrobes, etc. * traditional garments * tailoring services for which the customer supplies the material (03.1.4.2) * articles of medical hosiery, such as elasticated stockings (06.1.2.2) * diapers (nappies) of any material (13.2.9.1)
03.1.2.1 Garments for men or boys SD Garments for men or boys, either ready-to-wear or made-to-measure, in all materials (including leather, furs, plastics and rubber), for everyday wear, for sport or for work * capes, overcoats, raincoats, anoraks, parkas, jackets, trousers, waistcoats, suits, costumes, etc. * shirts, pullovers, sweaters, cardigans, shorts, swimsuits, tracksuits, jogging suits, sweatshirts, T-shirts, leotards, etc. * traditional garments * vests, underpants, socks, etc. * pyjamas, dressing gowns, bathrobes, etc. * garments for infants (under 2 years of age) (03.1.2.3) * tailoring services for which the customer supplies the material (03.1.4.2) * articles of medical hosiery, such as elasticated stockings (06.1.2.2)
03.1.2.2 Garments for women or girls SD Garments for women or girls, either ready-to-wear or made-to-measure, in all materials (including leather, furs, plastics and rubber), for everyday wear, for sport or for work. * capes, overcoats, raincoats, anoraks, parkas, blousons, jackets, trousers, waistcoats, suits, costumes, dresses, skirts, etc. * shirts, blouses, pullovers, sweaters, cardigans, shorts, swimsuits, tracksuits, jogging suits, sweatshirts, t-shirts, leotards, etc. * traditional garments * vests, underpants, socks, stockings, tights, petticoats, brassieres, knickers, slips, girdles, corsets, body stockings, etc. * pyjamas, nightshirts, nightdresses, housecoats, dressing gowns, bathrobes, etc. * garments for infants (under 2 years of age) (03.1.2.3) * tailoring services for which the customer supplies the material (03.1.4.2) * articles of medical hosiery, such as elasticated stockings (06.1.2.2)
03.1.2.3 Garments for infants (under 2 years of age) SD Garments for infants or babies (under 2 years of age), either ready-to-wear or made to measure, in all materials. * raincoats, anoraks, parkas, blousons, jackets, trousers, waistcoats, suits, costumes, dresses, skirts, etc. * vests, underpants, socks, stockings, tights, etc. * pyjamas, nightshirts, nightdresses, dressing gowns, bathrobes, etc. * tailoring services for which the customer supplies the material (03.1.4.2) * diapers (nappies) of any material (13.2.9.1)
03.1.2.4 School uniforms SD * school uniforms
03.1.3 Other articles of clothing and clothing accessories SD * ties, handkerchiefs, scarves, gloves, mittens, muffs, belts, braces, aprons, smocks, bibs, sleeve protectors, hats, caps, berets, bonnets, etc. * sewing threads, knitting yarns and clothing accessories, such as buckles, buttons, press studs, zip fasteners, ribbons, laces, trimmings, etc. * working gloves * pins, safety pins, sewing needles, knitting needles and thimbles; rubber gloves and other articles made of rubber; and gardening gloves (05.6.1.9) * protective headgear for sports; and other protective gear for sports, such as life jackets, boxing and other sporting gloves, body padding, belts, supports, etc. (09.2.2.1) * paper handkerchiefs (13.1.2.0) * watches, jewellery, cufflinks and tiepins (13.2.1.1) * umbrellas and parasols, fans and key rings (13.2.9.1)
03.1.3.1 Other articles of clothing SD * ties, handkerchiefs, scarves, gloves, mittens, muffs, belts, braces, aprons, smocks, bibs, sleeve protectors, hats, caps, berets, bonnets, etc. * working gloves * pins, safety pins, sewing needles, knitting needles and thimbles; rubber gloves and other articles made of rubber; and gardening gloves (05.6.1.9) * protective headgear for sports; and other protective gear for sports, such as life jackets, boxing and other sporting gloves, body padding, belts, supports, etc. (09.2.2.1) * paper handkerchiefs (13.1.2.0) * watches, jewellery, cufflinks and tiepins (13.2.1.1) * umbrellas and parasols, fans and key rings (13.2.9.1)
03.1.3.2 Clothing accessories SD * sewing threads, knitting yarns and accessories used in the creation of clothing, such as buckles, buttons, press studs, zip fasteners, ribbons, laces, trimmings, etc.
03.1.4 Cleaning, repair, tailoring and hire of clothing S The cost of materials is included only if not separately priced. * dry-cleaning, laundering and dyeing of garments * darning, mending, repair and altering of garments * tailoring services, for which the customer supplies the material * hire of garments * materials, threads and accessories purchased by households with the intention of undertaking maintenance and repairs themselves (03.1.1.0; 03.1.3.2) * made-to-measure clothing (03.1.2.1; 03.1.2.2; 03.1.2.3; 03.1.2.4) * repair, hire and sewing services of household linen and other household textiles (05.2.2.0) * dry-cleaning, laundering, dyeing of household linen and other household textiles (05.6.2.9)
03.1.4.1 Cleaning of clothing S * dry-cleaning, laundering and dyeing of garments * dry-cleaning, laundering, dyeing of household linen and other household textiles (05.6.2.9)
03.1.4.2 Repair, tailoring and hire of clothing S The cost of materials is included only if they are not separately priced. * darning, mending, repair and altering of garments * tailoring services for which the customer supplies the material * hire of garments * clothing materials, threads, and other accessories purchased by households with the intention of undertaking maintenance and repair themselves (03.1.1.0; 03.1.3.2) * made-to measure clothing (03.1.2.1; 03.1.2.2; 03.1.2.3; 03.1.2.4) * repair, hire and sewing services of household linen and other household textiles (05.2.2.0)
03.2 Footwear Group 03.2 covers all general footwear, either ready-to-wear or made to measure, divided into the following categories: footwear for men; footwear for women; footwear for infants and children; and footwear-related services. Sport-specific footwear is classified to sub-class 09.2.2.1.
03.2.1 Shoes and other footwear SD * all footwear for men, women, infants and children, either ready-to-wear or made to measure, including sports footwear suitable for everyday or leisure wear (shoes for jogging, cross-training, tennis, basketball, boating, etc.) * gaiters and similar articles; shoelaces; and parts of footwear, such as heels, soles, etc., purchased by households with the intention of undertaking footwear repair themselves * polishes, creams and other shoe-cleaning articles (05.6.1.1) * therapeutic footwear (06.1.3.3) * game-specific footwear (ski boots, football boots, golfing shoes and other such footwear fitted with ice-skates, rollers, spikes, studs, etc.); shin guards, cricket pads and other such protective apparel for sport (09.2.2.1)
03.2.1.1 Footwear for men SD * all footwear for men either ready-to-wear or made-to-measure * gaiters and similar articles * shoelaces * parts of footwear, such as heels, soles, etc., purchased by households with the intention of undertaking footwear repair themselves * sports footwear suitable for everyday or leisure wear (shoes for jogging, cross-training, tennis, basketball, boating, etc.) * cleaning, repair and hire of footwear (03.2.2.0) * polishes, creams and other shoe-cleaning articles (05.6.1.1) * therapeutic footwear (06.1.3.3) * game-specific footwear (ski boots, football boots, golfing shoes and other such footwear fitted with ice skates, rollers, spikes, studs, etc.); and shin guards, cricket pads and other such protective sports apparel (09.2.2.1)
03.2.1.2 Footwear for women SD * all footwear for women either ready-to-wear or made to measure * gaiters and similar articles * shoelaces * parts of footwear, such as heels, soles, etc., purchased by households with the intention of undertaking footwear repair themselves * sports footwear suitable for everyday or leisure wear (shoes for jogging, cross-training, tennis, basketball, boating, etc.) * cleaning, repair and hire of footwear (03.2.2.0) * polishes, creams and other shoe-cleaning articles (05.6.1.1) * therapeutic footwear (06.1.3.3) * game-specific footwear (ski boots, football boots, golfing shoes and other such footwear fitted with ice skates, rollers, spikes, studs, etc.); and shin guards, cricket pads and other such protective sports apparel (09.2.2.1)
03.2.1.3 Footwear for infants and children SD * all footwear for infants and children (under 13 years of age) either ready-to-wear or made to measure * gaiters and similar articles * shoelaces * parts of footwear, such as heels, soles, etc., purchased by households with the intention of repairing footwear themselves * sports footwear suitable for everyday or leisure wear (shoes for jogging cross-training, tennis, basketball, boating, etc.) * baby’s booties made of fabric or sheepskin * cleaning, repair and hire of footwear (03.2.2.0) * polishes, creams and other shoe-cleaning articles (05.6.1.1) * therapeutic footwear (06.1.3.3) * game-specific footwear (ski boots, football boots, golfing shoes and other such footwear fitted with ice skates, rollers, spikes, studs, etc.); and shin guards, cricket pads and other such protective sports apparel (09.2.2.1)
03.2.2 Cleaning, repair and hire of footwear S The cost of materials is included only if they are not separately priced. * repair of footwear * shoe-cleaning services * dyeing of shoes * hire of footwear * parts of footwear, such as heels, soles and so on, purchased by households with the intention of undertaking footwear repair themselves (03.2.1) * polishes, creams and other shoe-cleaning articles (05.6.1.1) * hire and repair of game-specific footwear (ski boots, football boots, golfing shoes and other such footwear fitted with ice skates, rollers, spikes, studs, etc.) (09.4.4.0)
03.2.2.0 Cleaning, repair and hire of footwear S The cost of materials is included only if they are not separately priced. * repair of footwear * shoe-cleaning services * dyeing of shoes * hire of footwear * parts of footwear, such as heels, soles, etc., purchased by households with the intention of undertaking footwear repair themselves (03.2.1) * polishes, creams and other shoe-cleaning articles (05.6.1.1) * hire and repair of game-specific footwear (ski boots, football boots, golfing shoes and other such footwear fitted with ice skates, rollers, spikes, studs, etc.) (09.4.4.0)
04 Housing, water, electricity, gas and other fuels Division 04 covers goods and services related to the maintenance, repair and security of the dwelling as well as water supply, energy supply for heating and cooling, and other dwelling-related services. Actual and imputed rentals for main and secondary residences, which are treated in accordance with the practice of the 2008 System of National Accounts are classified to groups 04.1 and 04.2, respectively. Dwelling maintenance, repair and security includes, under group 04.3, materials purchased by tenants and owner-occupiers with the intention of undertaking maintenance and repair themselves, as well as the services for the maintenance, repair and security of the dwelling purchased from enterprises. It should be noted that only expenditures on materials and services intended for minor maintenance and repairs are covered under group 04.3: expenditures on materials and services for major maintenance and repair – which are usually the responsibility of a landlord rather than of tenants – are not considered part of individual consumption expenditures of households and are thus out of scope of the classification.
04.1 Actual rental payments made for housing Rentals normally include payment for the use of the land on which the property stands; the dwelling occupied; the fixtures and fittings for heating, plumbing, lighting and so on; and, in the case of a dwelling that is let furnished, the furniture. Rentals also include payment for the use of a garage that provides parking in connection with the dwelling. However, the garage does not need to be physically contiguous to the dwelling nor does it have to be leased from the same landlord. Rentals do not include payment for the use of a garage or parking space that provides parking not in connection with the dwelling (07.2.4). Nor do they include charges for water supply (04.4.1), refuse collection (04.4.2) or sewage collection (04.4.3); co-proprietor charges for caretaking, gardening, stairwell cleaning, heating and lighting, maintenance of lifts and refuse disposal chutes and so on, in multi-occupied buildings (04.4.4); charges for electricity (04.5.1) and gas (04.5.2); or charges for heating and hot water (04.5.3, 04.5.4) supplied by district heating plants (04.5.5). Every household has a principal dwelling (sometimes designated as the main or primary home), which is usually determined on the basis of the amount of time spent there whose location defines the country of residence and place of usual residence of the household and all of its members. All other homes owned or leased by the household are considered secondary dwellings. * rentals actually paid by tenants or subtenants occupying furnished or unfurnished premises as their main residence * payments by households occupying a room in a hotel or boarding house as their main residence * accommodation services of boarding schools, universities and other educational establishments (11.2.0.3) * accommodation services of hostels for workers (11.2.0.9) * retirement homes for elderly persons (13.3.0.2)
04.1.1 Actual rental payments made by tenants for main residence S * rentals actually paid by tenants or subtenants occupying furnished or unfurnished premises as their main residence * payments by households occupying a room in a hotel or boarding house as their main residence * rentals paid for use of a garage that provides parking and storage in connection with a dwelling (04.1.2.2) * accommodation services of boarding schools, universities and other educational establishments (11.2.0.3) * accommodation services of hostels for workers (11.2.0.9) * retirement homes for elderly persons (13.3.0.2)
04.1.1.0 Actual rental payments made by tenants for main residence S * rentals actually paid by tenants or subtenants occupying furnished or unfurnished premises as their main residence * payments by households occupying a room in a hotel or boarding house as their main residence * rental paid for use of a garage that provides parking and storage but not in connection with a dwelling (04.1.2.2) * accommodation services of boarding schools, universities and other educational establishments (11.2.0.3) * accommodation services of hostels for workers (11.2.0.9) * retirement homes for elderly persons (13.3.0.2)
04.1.2 Other actual rental payments S * rentals actually paid for secondary residences * rentals of self-storage units * garage rentals * accommodation services of holiday villages and holiday centres (11.2.0.2)
04.1.2.1 Actual rental payments made by tenants for secondary residences S * rentals actually paid for secondary residences * accommodation services of holiday villages and holiday centres (11.2.0.2)
04.1.2.2 Garage rental payments and other rental payments made by tenants S Rental payments for the use of a garage that provides parking and/or storage in connection with a dwelling. The garage or storage facility does not have to be physically contiguous to the dwelling, nor does it have to be leased from the same landlord. * garage rentals in connection with the dwelling * rentals of self-storage units * payment for the use of a parking space or a garage that provides parking but not in connection with a dwelling (07.2.4.1) * removal and storage services (07.4.9.1)
04.2 Imputed rental payments for housing Persons who own the dwellings in which they live are treated as the owners of unincorporated enterprises producing housing services that are consumed by the household of which the owner is a member. The housing services produced are deemed to be equal in value to the rentals that would be paid on the market for accommodation of the same size, quality and type; and the imputed values of those services are recorded as final consumption expenditures of the owners. Imputed rentals normally include values for the use of the land on which the property stands, the dwelling occupied, and the fixtures and fittings for heating, plumbing, lighting and so on. Imputed rentals also include payment for the use of a garage that provides parking in connection with the dwelling but does not have to be physically contiguous to the dwelling. Imputed rentals do not include payment for the use of garages or parking spaces that provide parking not in connection with the dwelling (07.2.4). Nor do they include charges for water supply (04.4.1), refuse collection (04.4.2) or sewage collection (04.4.3); co-proprietor charges for caretaking, gardening, stairwell cleaning, heating and lighting, maintenance of lifts and refuse disposal chutes, etc. in multi-occupied buildings (04.4.4); charges for electricity (04.5.1) and gas (04.5.2); or charges for heating and hot water (04.5.3, 04.5.4) supplied by district heating plants (04.5.5).
04.2.1 Imputed rental payments of owner-occupiers for their main residence S * imputed rentals of owners occupying their main residence
04.2.1.0 Imputed rental payments of owner-occupiers for their main residence S * imputed rentals of owners occupying their main residence
04.2.2 Other imputed rentals S * imputed rentals for secondary residences * imputed garage rentals in connection with the dwelling * imputed rentals of storage units
04.2.2.0 Other imputed rentals S * imputed rentals for secondary residences * imputed garage rentals in connection with the dwelling * imputed rentals of storage units
04.3 Maintenance, repair and security of the dwelling Maintenance and repair of dwellings are activities that are distinguished by two features: first, they have to be undertaken regularly if the dwelling is to remain in good working order; second, they do not change the dwelling’s performance, capacity or expected service life. There are two types of maintenance and repair of dwellings: those that are minor, such as interior decoration and repair to fittings and that are commonly carried out by both tenants and owner-occupiers, or major, such as replastering walls or repairing roofs, which are carried out only by owners. Only the expenditures incurred by tenants and owner-occupiers on materials and services related to interior decoration and to other such minor maintenance and repair, which would normally be seen as the responsibility of a tenant, are considered part of the individual consumption expenditure of households. Expenditure incurred by owners, including owner-occupiers, on dwelling-related interior decoration and minor maintenance and repair that would normally be seen as the responsibility of a landlord, are considered intermediate expenditure and should not be treated as final consumption expenditure of households. Expenditure incurred by owners, including owner-occupiers, on major maintenance and repair are seen as gross fixed capital formation and thus also outside the scope of COICOP. Materials purchased by tenants or owner-occupiers with the intention of undertaking minor maintenance or repair themselves should be assigned to subclass 04.3.1.1. If tenants or owner-occupiers pay an enterprise to carry out the minor maintenance or repair, the total value of the services, including the costs of the materials used, should be assigned to subclass 04.3.2.0. However, the cost of the materials should be assigned to 04.3.1.1 if they are separately priced.
04.3.1 Security equipment and materials for dwelling maintenance and repair * products and materials such as paints and varnishes, renderings, wallpapers, fabric wall coverings, windowpanes, plaster, cement, putty, wallpaper pastes, etc., purchased for minor maintenance and repair of the dwelling * small plumbing items (pipes, taps, joints, etc.), surfacing materials (floorboards, ceramic tiles, etc.) and brushes and scrapers for paint, varnish and wallpaper * fitted carpets and linoleum * door fittings, power sockets and wiring flex * small surveillance and security equipment for individual dwellings * door phones for dwellings * fire extinguishers * hand tools (05.5.2.1) * lamp bulbs (05.5.2.2) * brooms, scrubbing brushes, dusting brushes and cleaning products (05.6.1.1) * fire extinguishers for transport equipment (07.2.1.3) * products, materials and fixtures used for major maintenance and repair (intermediate consumption) or for extension and conversion of the dwelling (capital formation)
04.3.1.1 Materials for the maintenance and repair of the dwelling ND * products and materials such as paints and varnishes, renderings, wallpapers, fabric wall coverings, windowpanes, plaster, cement, putty, wallpaper pastes and so on, purchased for minor maintenance and repair of dwellings * small plumbing items (pipes, taps, joints, etc.), surfacing materials (floorboards, ceramic tiles, etc.) and brushes and scrapers for paint, varnish and wallpaper * fitted carpets and linoleum * door fittings, power sockets and wiring flex * hand tools (05.5.2.1) * lamp bulbs (05.5.2.2) * brooms, scrubbing brushes, dusting brushes and cleaning products (05.6.1.1) * products, materials and fixtures used for major maintenance and repair (intermediate consumption) or for extension and conversion of the dwelling (capital formation)
04.3.1.2 Security equipment SD * small surveillance and security equipment for individual dwellings (smoke detectors, security alarms, and security and surveillance cameras) * door phones for dwellings * fire extinguishers * fire extinguishers for transport equipment (07.2.1.3)
04.3.2 Services for the maintenance, repair and security of the dwelling S The cost of materials is included only if the materials are not separately priced. * services of plumbers, electricians, carpenters, glaziers, painters, decorators, floor polishers, etc., engaged to carry out minor maintenance and repair of dwellings * locksmith services * services related to laying of fitted carpets and linoleum * security services * separate purchases of materials by households with the intention of undertaking maintenance or repair themselves (04.3.1.1) * locksmith services for cars (07.2.3.0) * bodyguards (13.9.0.9) * services engaged for major maintenance and repair (intermediate consumption) or for extension and conversion of the dwelling (capital formation)
04.3.2.0 Services for the maintenance, repair and security of the dwelling S The cost of materials is included only if the materials are not separately priced. * services of plumbers, electricians, carpenters, glaziers, painters, decorators, floor polishers, etc., engaged to carry out minor maintenance and repair of the dwelling * locksmith services * services related to laying of fitted carpets and linoleum; * security services * separate purchases of materials by households with the intention of undertaking maintenance or repair themselves (04.3.1.1) * locksmith services for cars (07.2.3.0) * bodyguards (13.9.0.9) * services engaged for major maintenance and repair (intermediate consumption) or for extension and conversion of the dwelling (capital formation)
04.4 Water supply and miscellaneous services relating to the dwelling
04.4.1 Water supply ND * water supply * associated expenditures, such as for meter reading and rental, standing charges and so on * drinking water sold in bottles or containers (01.2.5.0) * hot water and steam purchased from district heating plants (04.5.5.0)
04.4.1.1 Water supply delivered through network systems ND * all charges usually included in the bills paid by households, including meter installation charges and rentals, and volumetric or fixed charges for consumption of water delivered through mains, except for steam and hot water * associated expenditures, such as meter rentals, cost of meter readings, standing charges and so on * drinking water sold in bottles or containers (01.2.5.0) * hot water and steam purchased from district heating plants (04.5.5.0)
04.4.1.2 Water supply delivered through other systems ND * payment for services provided at a public standpost or fountain and by water vendors (e.g., via tanker truck or cart) * drinking water sold in bottles or containers (01.2.5.0)
04.4.2 Refuse collection S * refuse collection and disposal * recycling fees paid by households
04.4.2.0 Refuse collection S * refuse collection and disposal * recycling fees paid by households
04.4.3 Sewage collection S * sewage collection, emptying of cesspools and disposal services
04.4.3.1 Sewage collection through sewer systems S * payments made to the sanitation or water provider or the municipality for services related to the collection, transport and disposal of sewage by means of sewer systems and its disposal
04.4.3.2 Sewage collection through on-site sanitation systems S * services to empty and evacuate liquid waste (excreta and wastewater) by means of on-site sanitation systems (pit latrines, septic tanks and/or soak pits) and clean them * communal toilets and pay toilets
04.4.4 Other services related to the dwelling S * co-proprietor charges for caretaking, gardening, stairwell cleaning, heating and lighting, maintenance of lifts and refuse disposal chutes, pool cleaning and so on, in multi-occupied buildings * road and sidewalk cleaning and chimney sweeping * measurement of background radiation and the content of harmful substances inside dwellings * landscaping and cleaning of grounds surrounding the dwelling * snow removal * household services, such as window cleaning, disinfection, fumigation and pest extermination (05.6.2.9)
04.4.4.1 Charges for maintenance of multi-occupied buildings S * co-proprietor charges for caretaking, gardening, stairwell cleaning, heating and lighting, maintenance of lifts and refuse disposal chutes, pool cleaning, etc., in multi-occupied buildings * household services, such as window cleaning, disinfection, fumigation and pest extermination (05.6.2.9)
04.4.4.9 Other services related to the dwelling n.e.c. S * road and sidewalk cleaning and chimney sweeping * measurement of background radiation and the content of harmful substances inside the dwelling * landscaping and cleaning of the dwelling’s surrounding grounds * snow removal
04.5 Electricity, gas and other fuels
04.5.1 Electricity ND * electricity from all sources (coal, solar, hydro, etc.) * associated expenditure, such as meter rentals, cost of meter readings, standing charges, etc. * charges for self-produced energy (i.e., in some countries, households that self-produce more electricity than they consume are charged storage costs if they transmit that surplus electricity back into the electricity supply grid)
04.5.1.0 Electricity ND * electricity from all sources (coal, solar, hydro, etc.) * associated expenditure, such as meter rentals, cost of meter readings, standing charges, etc. * charges for self-produced energy (i.e., in some countries, households that self-produce more electricity than they consume are charged storage costs if they transmit that surplus electricity back into the electricity supply grid)
04.5.2 Gas ND * town gas and natural gas * liquefied hydrocarbons (butane, propane, etc.) * associated expenditure, such as meter rentals, cost of meter readings, rental or purchase of storage containers, standing charges, etc.
04.5.2.1 Natural gas through networks ND * natural gas and town gas delivered through gas networks * associated expenditure, such as meters rentals, cost of meter readings, standing charges, etc.
04.5.2.2 Liquefied hydrocarbons ND * liquefied hydrocarbons (butane, propane, etc.) delivered in storage containers * associated expenditure, such as rental or purchase of storage containers, standing charges, etc. * fees for delivery of liquefied hydrocarbons (butane, propane, etc.), if separately priced (07.4.9.2) * camping gas in cylinders (09.2.2.2)
04.5.3 Liquid fuels ND * domestic heating, lighting and cooking fuel oils * biofuels for domestic use * alcohol for fireplaces * liquid fuels for personal transport equipment (07.2.2.1, 07.2.2.2, 07.2.2.3) * liquefied hydrocarbons (04.5.2.2)
04.5.3.0 Liquid fuels ND * domestic heating, lighting and cooking fuel oils * biofuels for domestic use * alcohol for fireplaces * liquid fuels for personal transport equipment (07.2.2.1, 07.2.2.2, 07.2.2.3)
04.5.4 Solid fuels ND * biomass (wheat, nutshell, etc.), briquettes, charcoal, coal, coke, dry animal dung, firewood, and peat and the like
04.5.4.1 Coal, coal briquettes, peat and peat briquettes ND * coal * coal briquettes * peat * peat briquettes
04.5.4.2 Wood fuel, including pellets and briquettes ND * fuelwood, in the form of billets, faggots, logs or twigs, or in similar forms * wood in the form of chips or particles * non-agglomerated sawdust and wood waste and scrap * sawdust and wood waste and scrap agglomerated in briquettes and pellets or in similar forms
04.5.4.3 Charcoal ND Charcoal, whether agglomerated or not, in the form of blocks, sticks, granules or powder; or agglomerated with tar or other substances, in the form of balls, briquettes, tablets and so on. * wood and bamboo charcoal * shell and nut charcoal * charcoal briquettes * charcoal briquettes for barbecuing
04.5.4.9 Other solid fuels ND * coke * other types of briquettes * other biomass n.e.c., such as waste from agricultural production (e.g., wheat and nutshells) and dry animal dung
04.5.5 Other energy for heating and cooling ND * hot water and steam purchased from district heating plants * ice used for the purpose of cooling and refrigeration * associated expenditure, such as meter rentals, cost of meter readings, standing charges and so on * ice cubes (01.1.8.6)
04.5.5.0 Other energy for heating and cooling ND * hot water and steam purchased from district heating plants * ice used for cooling and refrigeration purposes * associated expenditure, such as meter rentals of, cost of meter readings, standing charges and so on * ice cubes (01.1.8.6)
05 Furnishings, household equipment and routine household maintenance Division 05 covers the wide range of products and equipment – durable, semi-durable and non-durable – used to furnish a house or dwelling, as well as the associated household services. This division includes all types of furniture, furnishings and lighting equipment (05.1); household textiles (05.2); major and small electric household appliances (05.3); glassware, tableware and household utensils (05.4); tools and equipment for house and garden (05.5); and goods used for routine household maintenance (05.6.1). Also included are repair, installation and rental of the goods classified to division 05. Domestic services by paid staff in private service, supplied by enterprises and self-employed persons, are included, as well as window cleaning; pest extermination; disinfection; and dry-cleaning, laundering and dyeing of household textiles and carpets (05.6.2)
05.1 Furniture, furnishings, and loose carpets
05.1.1 Furniture, furnishings and loose carpets D * sofas, couches, tables, chairs, cupboards, chests of drawers and bookshelves, hanger stands and coat stands * bunk beds and baby furniture, such as cradles, highchairs and playpens * beds, mattresses, mattress bases (tatamis), wardrobes and bedside tables * kitchen tables, chairs, cupboards and surfaces * furniture primarily for bathroom use * furniture primarily for garden use * wrought iron benches, tables and arbours * small garden sheds for the storage of garden tools and machines * camping furniture * lighting equipment, such as ceiling lights, standard lamps, globe lights, bedside lamps, and light and LED strings * inflatable sofas, armchairs and beds * custom-made furniture * loose carpets and rugs * pictures, sculptures, engravings, tapestries, other art objects, including reproductions of works of art, and other ornaments * statuettes and other decorative articles, including those made of porcelain and crystal glass * wall clocks, floor clocks, alarm clocks and travel clocks * screens, folding partitions, non-textile blinds, mirrors, candle holders and candlesticks * leather and fur for upholstery and room decoration * decorative garden materials (09.3.1.1) * repair and hire of household, garden and camping furniture and lighting equipment (05.1.2.0) * installation of furniture and furnishings if separately priced from delivery (05.1.2.0) * bedding (bed linen) (05.2.1.2) * sunshades (05.2.1.9) * safes (05.3.1.9) * ornamental glass and ceramic articles (05.4.0.1) * light bulbs, tubes and LEDs (05.5.2.2) * delivery of loose carpets and other furniture and furnishings if separately priced (07.4.9.2) * installation of furniture and furnishings if not separately priced from delivery (07.4.9.2) * light strings for Christmas trees (09.2.1.3) * camping equipment (09.2.2.2) * carrycots, pushchairs/strollers; and wall thermometers and barometers (13.2.9.1) * works of art and antique furniture acquired primarily as stores of value (capital formation)
05.1.1.1 Household furniture D * sofas, couches, tables, chairs, cupboards, chests of drawers, bookshelves, hanger stands and coat stands * bunk beds and baby furniture, such as cradles, high chairs and playpens * beds, mattresses, mattress bases (tatamis), wardrobes and bedside tables * kitchen tables, chairs, cupboards and surfaces * furniture primarily for bathroom use * inflatable sofas, armchairs and beds * pieces of custom-made furniture * repair, installation and hire of household furniture (05.1.2.0) * antique furniture acquired primarily as stores of value (capital formation)
05.1.1.2 Garden and camping furniture D * furniture used primarily in gardens * wrought iron benches, tables and arbours * small garden sheds for the storage of garden tools and machines * camping furniture * custom-made furniture * decorative garden materials (09.3.1.1) * repair, installation and hire of garden and camping furniture (05.1.2.0) * camping equipment (09.2.2.2)
05.1.1.3 Lighting equipment D * lighting equipment, such as ceiling lights, standard lamps, globe lights, bedside lamps, light and LED strings, and parts thereof * repair and hire of lighting equipment (05.1.2.0) * light bulbs, tubes and LEDs (05.5.2.2) * light strings for Christmas trees (09.2.1.3)
05.1.1.4 Furnishings, loose carpets and rugs D * loose carpets and rugs * pictures, sculptures, engravings, tapestries and other art objects, including reproductions of works of art and other ornaments * statuettes and other decorative articles, including those made of porcelain and crystal glass * wall clocks, floor clocks, alarm clocks and travel clocks * screens, folding partitions, non-textile blinds, mirrors, candle holders and candlesticks * leather and fur for upholstery and room decoration * fitted carpets and linoleum (04.3.1.1) * repair and hire of loose carpets and other furniture and furnishings (05.1.2.0) * installation of furniture and furnishings if separately priced from delivery (05.1.2.0) * bedding (bed linen) (05.2.1.2) * sunshades (05.2.1.9) * safes (05.3.1.9) * ornamental glass and ceramic articles (05.4.0.1) * delivery of loose carpets and other furniture and furnishings if separately priced (07.4.9.2) * installation of furniture and furnishings if not separately priced from delivery (07.4.9.2) * carrycots, pushchairs and strollers; and wall thermometers and barometers (13.2.9.1) * works of art acquired primarily as stores of value (capital formation)
05.1.2 Repair, installation and hire of furniture, furnishings and loose carpets S The cost of materials is included only if the materials are not separately priced. * repair of furniture, garden and camping furniture, furnishings and loose carpets * restoration of works of art, antique furniture and antique floor coverings other than those acquired primarily as stores of value (capital formation) * hire of furniture, garden and camping furniture, furnishings and loose carpets * installation of furniture, when separately priced * laying and repair of fitted carpets, linoleum and other such floor coverings (04.3.2.0) * materials purchased by households with the intention of undertaking maintenance and repair themselves (05.1.1) * dry-cleaning and shampooing of carpets (05.6.2.9)
05.1.2.0 Repair, installation and hire of furniture, furnishings and loose carpets S The cost of materials is included only if the materials are not separately priced. * repair of furniture, garden and camping furniture, furnishings and loose carpets * restoration of works of art, antique furniture and antique floor coverings other than those acquired primarily as stores of value (capital formation) * hire of furniture, garden and camping furniture, furnishings and loose carpets * installation of furniture, when separately priced * laying and repair of fitted carpets, linoleum and other such floor coverings (04.3.2.0) * materials purchased by households with the intention of undertaking maintenance and repair themselves (05.1.1) * dry-cleaning and shampooing of carpets (05.6.2.9)
05.2 Household textiles
05.2.1 Household textiles SD * furnishing fabrics, curtain material, curtains, double curtains, awnings, door curtains and fabric blinds * bedding, such as covers for futons, pillows, bolsters and hammocks * bed linen, such as sheets, pillowcases, blankets, travelling rugs, plaids, eiderdowns, counterpanes and mosquito nets * table and bathroom linen, such as tablecloths, table napkins, towels and facecloths * other household textiles, such as shopping bags, laundry bags, shoe bags, covers for clothes and furniture, flags, sunshades and so on * oilcloth; bathroom mats, rush mats and doormats; and made-to-measure household textiles * feathers and other fillers for pillows * fabric wall coverings (04.3.1.1) * floor coverings, such as loose carpets and rugs; and tapestries (05.1.1.4) * repair and sewing of household textiles (05.2.2.0) * electric blankets (05.3.2.9) * covers for motor cars, motorcycles, etc. (07.2.1.3) * air mattresses and sleeping bags (09.2.2.2)
05.2.1.1 Furnishing fabrics and curtains SD * furnishing fabrics, curtain material, curtains, double curtains, awnings, door curtains and fabric blinds * repair and sewing of curtains (05.2.2.0)
05.2.1.2 Bed linen and bedding SD * bed linen, such as sheets, pillowcases, blankets, travelling rugs, plaids, eiderdowns, counterpanes and mosquito nets * bedding, such as covers for futons, pillows, bolsters and hammocks * repair and sewing of bed linen (05.2.2.0) * electric blankets (05.3.2.9) * air mattresses and sleeping bags (09.2.2.2)
05.2.1.3 Table linen and bathroom linen SD * table and bathroom linen, such as tablecloths, table napkins, towels and face cloths * repair and sewing of table and bathroom linen (05.2.2.0)
05.2.1.9 Other household textiles SD * textile shopping bags, laundry bags, shoe bags, covers for clothes and furniture, flags, sunshades, etc. * oilcloth * bathroom mats, rush mats and doormats * feathers and other fillers for pillows * fabric wall coverings (04.3.1.1) * floor coverings, such as loose carpets and rugs; and tapestries (05.1.1.4) * repair and sewing of other household textiles (05.2.2.0) * covers for motor cars, motorcycles, etc. (07.2.1.3)
05.2.2 Repair, hire and sewing services of household textiles S The cost of materials is included only if they are not separately priced. * repair of household textiles * sewing of household textiles * hire of household textiles
05.2.2.0 Repair, hire and sewing services of household textiles S The cost of materials is included only if they are not separately priced. * repair of household textiles * sewing of household textiles * hire of household textiles
05.3 Household appliances
05.3.1 Major electric and other household appliances D * refrigerators, dual-temperature refrigerators and freezers * dishwashers * electric, gas, oil, ceramic and induction panels; hobs; spit roasters; electric, gas and convection ovens; and combined cooker and microwave ovens * extractor hoods * washing machines, dryers, drum dryers, drying cabinets and drying radiators * ironing machines and electric mangles * air conditioners, humidifiers, space heaters, water heaters and ventilators * vacuum cleaners; steam cleaning machines; carpet shampooing machines; and machines for scrubbing, waxing and polishing floors * other major household appliances, such as safes, sewing machines, knitting machines and water softeners * appliance delivery and installation where applicable and when not separately priced * parts and materials purchased by households with the intention of undertaking maintenance and repair themselves * repair and hire of household appliances (05.3.3.0) * such appliances that are built into the structure of the building (capital formation)
05.3.1.1 Major kitchen appliances D * refrigerators, dual-temperature refrigerators and freezers * dishwashers * electric, gas, oil, ceramic and induction panels; hobs; spit roasters; electric. gas and convection ovens; and combined cooker and microwave ovens * extractor hoods * repair, installation and hire of kitchen appliances (05.3.3.0)
05.3.1.2 Major laundry appliances D * washing machines, dryers, drum dryers, drying cabinets and drying radiators * ironing machines and electric mangles * repair, installation and hire of laundry appliances (05.3.3.0)
05.3.1.3 Heaters and air conditioners D * air conditioners, humidifiers, space heaters, water heaters and ventilators * repair, installation and hire of these appliances (05.3.3.0)
05.3.1.4 Cleaning equipment D * vacuum cleaners; steam-cleaning machines; carpet shampooing machines; and machines for scrubbing, waxing and polishing floors * repair, installation and hire of cleaning equipment (05.3.3.0)
05.3.1.9 Other major household appliances D * other major household appliances, such as safes, sewing machines, knitting machines and water softeners * repair and hire of household appliances (05.3.3.0)
05.3.2 Small household appliances SD * multifunction machines, food mixers, blenders and blenders with heating elements * slicing machines * rice cookers and slow cookers * toasters * sandwich grills * meat and fish grills * deep fryers * ice cream makers * sorbet makers * yoghurt makers * hot plates * can openers * electric knives * coffee machines * tea makers * water boilers * kettles * coffee mills * juice extractors * electric irons * fans * electric blankets * non-electric appliances for cooking and processing of food, such as purée makers, mincers, hot plates and household scales * non-electric appliances for preparing beverages, such as coffee mills, sparkling water makers and juice extractors * other non-electric household appliances, such as irons and ironing boards * ironing machines (05.3.1.2) * repair, installation and hire of electric household appliances (05.3.3.0) * small non-electric household articles and kitchen utensils (05.4.0.3) * baby scales (06.1.2.1) * personal weighing machines (13.1.2.0)
05.3.2.1 Small appliances for the cooking and processing of food SD * multifunction machines, food mixers, blenders and blenders with heating elements * slicing machines * rice cookers and slow cookers * toasters * sandwich grills * meat and fish grills * deep fryers * ice cream makers * sorbet makers * yoghurt makers * hot plates * can openers * electric knives * non-electric appliances for the cooking and processing of food, such as purée makers, mincers, hot plates and household scales * repair, installation and hire of food processing appliances (05.3.3.0)
05.3.2.2 Small appliances for the preparation of beverages SD * coffee machines * tea makers * water boilers * kettles * coffee mills * sparkling water makers * juice extractors * non-electric appliances for the preparation of beverages, such as coffee mills, sparkling- water makers and juice extractors * repair, installation and hire of coffee machines, tea makers and similar appliances (05.3.3.0)
05.3.2.9 Other small household appliances SD * electric irons * fans * electric blankets * other non-electric household appliances * ironing machines (05.3.1.2) * small non-electric household articles and kitchen utensils (05.4.0.3) * personal weighing machines (13.1.2.0) * baby scales (06.1.2.1) * repair, installation and hire of other small household appliances (05.3.3.0)
05.3.3 Repair, installation and hire of household appliances S The cost of materials is included only if the materials are not separately priced. * repair of household appliances * hire of household appliances * installation of household appliances (if priced separately) * materials purchased by households with the intention of undertaking maintenance and repair themselves (05.3.1, 05.3.2)
05.3.3.0 Repair, installation and hire of household appliances S The cost of materials is included only if the materials are not separately priced. * repair of household appliances * hire of household appliances * installation of household appliances (if priced separately) * materials purchased by households with the intention of undertaking maintenance and repair themselves (05.3.1, 05.3.2)
05.4 Glassware, tableware and household utensils
05.4.0 Glassware, tableware and household utensils SD * glassware, crystal ware, ceramic ware and china ware of the kind used for table, kitchen, bathroom or toilet * cutlery, flatware and silverware * kitchen utensils of all materials, such as saucepans, stewpots, pressure cookers and frying pans * household articles of all materials, such as containers for bread, coffee and spices, etc.; and waste bins, waste-paper baskets, laundry baskets, portable money boxes and strongboxes, towel rails, bottle racks, letter boxes, feeding bottles, thermos flasks and iceboxes * repair and hire of glassware, tableware and household utensils * disposable tableware (05.6.1.9) * ashtrays (13.2.9.1)
05.4.0.1 Glassware, crystal ware, ceramic ware and china ware SD * glassware, crystal ware, ceramic ware and china ware of the kind used for table, kitchen, bathroom or toilet * repair and hire of glassware, crystal ware, ceramic ware and chinaware (05.4.0.4)
05.4.0.2 Cutlery, flatware and silverware SD * cutlery, flatware and silverware * repair and hire of cutlery, flatware and silverware (05.4.0.4)
05.4.0.3 Kitchen utensils and articles SD * kitchen utensils of all materials, such as saucepans, stewpots, pressure cookers and frying pans; * household articles of all materials, such as containers for bread, coffee, spices and so on, waste bins, waste-paper baskets, laundry baskets, portable money boxes and strongboxes, towel rails, bottle racks, letter boxes, feeding bottles, thermos flasks and iceboxes * repair and hire of kitchen utensils and articles (05.4.0.4) * disposable tableware (05.6.1.9) * ashtrays (13.2.9.1)
05.4.0.4 Repair and hire of glassware, tableware and household utensils S The cost of materials is included only if the materials are not separately priced. * repair and hire of glassware, crystal ware, ceramic ware and china ware; cutlery, flatware and silverware; and kitchen utensils and articles
05.5 Tools and equipment for house and garden
05.5.1 Motorized tools and equipment D * electric drills, percussion drills, electric saws and electric sanders * garden tractors, chain saws, lawn mowers, lawn clippers, hedge cutters and cultivators * water pumps * electric screwdrivers * repair and hire of motorized major tools and equipment (05.5.3.0)
05.5.1.0 Motorized tools and equipment D * electric drills, percussion drill, electric saws, electric sanders * garden tractors, chain saws, lawn mowers, clipper for lawn, hedge cutters, cultivators * water pumps * electric screwdrivers * repair, installation and hire of motorized major tools and equipment (05.5.3.0)
05.5.2 Non-motorized tools and miscellaneous accessories SD * hand tools, such as saws, hammers, screwdrivers, wrenches, spanners, pliers, trimming knives, rasps and files * garden tools, such as wheelbarrows, watering cans, hoses, spades, shovels, rakes, forks, scythes, sickles and secateurs * ladders and steps * fittings for radiators and fireplaces, other household accessories (curtain rails, curtain rods, string curtain rods, carpet rods, hooks, etc.) and garden accessories (chains, grids, stakes and hoop segments for fencing and bordering) * small electric accessories, such as switches, lamp bulbs, fluorescent lighting tubes, torches, flashlights, hand lamps and electric batteries and chargers for general use * door fittings, power sockets, switches and wiring flex (04.3.1.1) * repair and hire of miscellaneous small tool accessories (05.5.3.0) * batteries for information and communication equipment (08.1.9.2) * batteries for photographic and cinematographic equipment (09.1.1.2)
05.5.2.1 Non-motorized tools SD * saws, hammers, screwdriver, wrenches, spanners, pliers, trimming knives, rasps and files; * power shears, wheelbarrows, watering cans, hoses, spades, shovels, rakes, forks, scythes, sickles and secateurs * ladders and steps * repair and hire of non-motorized small tools (05.5.3.0)
05.5.2.2 Miscellaneous accessories SD * fittings for radiators and fireplaces, other miscellaneous accessories for the house (curtain rails, curtain rods of wood or plastics, string curtain rods, carpet rods, hooks, etc.) or for the garden (chains, grids, stakes and hoop segments for fencing and bordering) * small electric accessories, such as lamp bulbs, fluorescent lighting tubes, torches, flashlights, hand lamps, electric accessories as fuses, and electric batteries and chargers for general use * door fittings, power sockets, switches and wiring flex (04.3.1.1) * repair and hire of miscellaneous small tool accessories (05.5.3.0) * fuses for cars, motorcycles, etc. (07.2.1.2) * batteries for information and communication equipment (08.1.9.2) * batteries for photographic and cinematographic equipment (09.1.1.2)
05.5.3 Repair and hire of motorized and non-motorized tools and equipment S The cost of materials is included only if the materials are not separately priced. * repair and hire of motorized tools and equipment * repair and hire of non-motorized tools and miscellaneous accessories
05.5.3.0 Repair and hire of motorized and non-motorized tools and equipment S The cost of materials is included only if the materials are not separately priced. * repair and hire of motorized tools and equipment * repair and hire of non-motorized small tools and miscellaneous accessories
05.6 Goods and services for routine household maintenance
05.6.1 Non-durable household goods ND * detergents, hand and machine dishwashing detergents, scouring powders, disinfectant bleaches, softeners, conditioners and stain removers * general-purpose cleansers, window-cleaning products, unblocking agent and disinfectants * floor waxes and polishes * polishes, creams and other shoe-cleaning items (e.g., shoe brushes) * insecticides, pesticides, fungicides and distilled water * dustpans, dust brushes and dusters * cloths, floor cloths and chamois leathers * dish brushes, household sponges, scourers and steel wool * filters, tablecloths and table napkins, kitchen papers, baking parchment rolls, kitchen films, aluminium foils and doilies * disposable plates, cups and cutlery * vacuum cleaner bags * candles, lamp wicks, methylated spirits and garbage bags and other single-use plastic bags * matches, clothes pegs, clothes hangers, pins, safety pins, sewing needles, knitting needles, thimbles, nails, screws, nuts and bolts, tacks, washers, glues and adhesive tapes for household use, string, twine, rubber gloves and gardening gloves * pool cleaning chemicals and water treatment chemicals * brushes and scrapers for paint, varnish and wallpaper (04.3.1.1) * products used specifically for the cleaning and maintenance of transport equipment, such as paints, chrome cleaners, sealing compounds and bodywork polishes (07.2.1.3) * horticultural products for the upkeep of ornamental gardens (09.3.1.1) * paper handkerchiefs, toilet paper, toilet soaps, toilet sponges and other personal hygiene products (13.1.2.0) * cigarette, cigar and pipe lighters and lighter fuel (13.2.9.1)
05.6.1.1 Household cleaning and maintenance products ND * detergents, hand and machine dishwashing detergent, scouring powders, disinfectant bleaches, softeners, conditioners and stain removers * general-purpose cleansers, window-cleaning products, unblocking agents and disinfectants * floor waxes and polishes * polishes, creams and other shoe-cleaning items (e.g., shoe brushes) * dustpans, dusting brushes and dusters * cloths, floor cloths and chamois leathers * dish brushes, household sponges, scourers and steel wool * vacuum cleaner bags * pool cleaning chemicals and water treatment chemicals * brushes and scrapers for paint, varnish and wallpaper (04.3.1.1) * products used specifically for the cleaning and maintenance of transport equipment, such as paints, chrome cleaners, sealing compounds and bodywork polishes (07.2.1.3) * horticultural products for the upkeep of ornamental gardens (09.3.1.1)
05.6.1.9 Other non-durable household goods ND * insecticides, pesticides, fungicides and distilled water * filters, tablecloths and table napkins, kitchen papers, baking parchment rolls, kitchen film, aluminium foils and doilies * disposable plates, cups and cutlery * candles, lamp wicks, methylated spirits, plastic bags and garbage bags * matches, clothes pegs, clothes hangers, pins, safety pins, sewing needles, knitting needles, thimbles, nails, screws, nuts and bolts, tacks, washers, glues and adhesive tapes for household use, string, twine. rubber gloves and gardening gloves * paper handkerchiefs, toilet paper, toilet soaps, toilet sponges and other personal hygiene products (13.1.2.0) * cigarette, cigar and pipe lighters and lighter fuel (13.2.9.1)
05.6.2 Domestic services and household services S Domestic services (05.6.2.1) include services provided by personnel employed by households (such as butlers, maids, cooks, nannies, governesses, cleaners, au pairs and gardeners), as well as similar household services such as babysitting, gardening and cleaning supplied by enterprises and self-employed persons. Other household services (05.6.2.9) are non-routine domestic services typically provided by enterprises and self-employed persons, such as carpet cleaning, pest extermination and disinfection. * domestic services provided by paid staff employed by the household, such as butlers, cooks, maids, drivers, gardeners, governesses, au pairs and nannies * similar services, including babysitting and housework, provided by enterprises and self-employed persons * window cleaning, disinfection, fumigation and pest extermination * dry-cleaning, laundering and dyeing of household linen, household textiles and carpets * shampooing of carpets * taking care of a dwelling in the absence of the owner, whether or not occupying the dwelling; house-sitting * ironing of household clothes and linen by housemaids in the family residence * dry-cleaning, laundering and dyeing of garments (03.1.4.1) * security services (04.3.2.0) * refuse collection (04.4.2.0) * sewage collection (04.4.3) * co-proprietor charges for caretaking, gardening, stairwell cleaning, heating and lighting, maintenance of lifts and refuse disposal chutes and so on, in multi-occupied buildings (04.4.4.1) * snow removal and chimney sweeping (04.4.4.9) * removal and storage services (07.4.9.1) * child-minding with an educational component (10.1.0.1) * child-minding outside the home (13.3.0.1) * bodyguards (13.9.0.9)
05.6.2.1 Domestic services provided by paid staff S * domestic services provided by paid staff employed by the household, such as butlers, cooks, maids, drivers, gardeners, governesses, au pairs and nannies * similar domestic services including babysitting, gardening and cleaning supplied by enterprises and self-employed persons * ironing of household clothes and linen by housemaids in the family residence * child-minding with an educational component (10.1.0.1) * child-minding outside the home (13.3.0.1)
05.6.2.9 Other household services S Other household services typically provided by enterprises and self-employed persons. * dry-cleaning of household linen and textiles * carpet cleaning * laundering and dyeing of household textiles * pest extermination and disinfection * taking care of a dwelling in the absence of the owner, whether or not occupying the dwelling; house-sitting * other household services n.e.c * dry-cleaning, laundering and dyeing of garments (03.1.4.1) * security services (04.3.2.0) * refuse collection (04.4.2.0) * sewage collection (04.4.3) * co-proprietor charges for caretaking, gardening, stairwell cleaning, heating and lighting, maintenance of lifts and refuse disposal chutes, etc. in multi-occupied buildings (04.4.4.1) * snow removal and chimney sweeping (04.4.4.9) * removal and storage services (07.4.9.1) * bodyguards (13.9.0.9)
06 Health Division 06 comprises four main categories, one covering medicines and health products (06.1) and the other three, various types of health services. Those services encompass outpatient care services that do not require an overnight stay (06.2); inpatient care services provided during an overnight stay (06.3); and diagnostic imaging services, medical laboratory services, patient emergency transportation and emergency rescue services (06.4). Covered in group 06.1 are all medicines and health products that are separately priced from health services, except those medicines and health products administered under the direct supervision of a health-care professional during an overnight stay (06.3). The products and services assigned to division 06 can be used only to achieve specific health aims: preventing illnesses and diseases (e.g., through vaccination); restoring or maintaining a particular state of health or preventing its deterioration; and curing illnesses, diseases and injuries, as well as relieving their symptoms; reducing their severity; or protecting against their exacerbation or their complications. The division also includes services provided by health-care professionals purely for aesthetic beautification purposes (e.g., cosmetic surgery and teeth-whitening dental treatment). On the other hand, division 06 excludes foods that are believed to be highly beneficial to health, especially food grown organically, as well as foods or food ingredients that have been shown to have a positive effect on specific functions or systems of the body (division 01).
06.1 Medicines and health products * medicines; vaccines; pharmaceutical preparations; medical devices; assistive and other health-related products used for the prevention, diagnosis and treatment of illnesses, diseases and injuries and purchased by individuals or households, either with or without a prescription, usually from pharmacies, health facilities and medical and assistive equipment suppliers as well as from reliable Internet sources. These products are intended for consumption or use outside a health facility or institution * medicines and health products supplied directly by a health-care provider in a health facility or institution to outpatients (i.e., those patients who are not required to stay overnight) for consumption or use outside a health facility or institution, if not priced separately from the outpatient care services provided (06.2); and medicines and health products supplied to inpatients (i.e., those patients who stay overnight), even if not priced separately from the inpatient care services (06.3) * fees charged by a health-care provider for dispensing medicines needed during delivery of an outpatient care service that is not identifiable separately from those medicines (06.2); and fees charged by a health-care provider for dispensing medicines needed for delivery of an inpatient care service (06.3), if identifiable separately from the service * veterinary products (09.3.2.2) * products for personal care (13.1) including articles for personal hygiene (e.g., aromatherapy products) and beauty products (including beauty enhancing and slimming creams)
06.1.1 Medicines ND * all medicines, including branded and generic products, used to prevent, diagnose and treat illnesses, diseases and injuries * pharmaceutical preparations used to treat illnesses, diseases and injuries (e.g., extemporaneous ointments, syrups, capsules and other galenic substances prepared on prescription) * vaccines, hormones, oral contraceptives and other pharmaceutical products used to prevent, diagnose and treat illnesses, diseases and injuries * vitamin and mineral supplements * fluids required for dialysis, as well as gases used in health care, such as oxygen, when purchased by the patient directly * service fees charged by pharmacists for dispensing medicines * medicines and health products supplied directly by a health-care provider in a health facility or institution to outpatients (i.e., those patients who are not required to stay overnight) for consumption or use outside that facility or institution, if those medicines and health products are not priced separately from the outpatient care services provided (06.2); and medicines and health products supplied to inpatients (i.e., those patients who stay overnight), even if those medicines and health products are priced separately from the inpatient care services (06.3)) * fees charged by a health-care practitioner for dispensing medicines needed during delivery of an outpatient care service (06.2) or an inpatient care service (06.3) that are not identifiable separately from the cost of those medicines if not separately identifiable from the service * veterinary products (09.3.2.2) * products for personal care (13.1) including articles for personal hygiene (e.g., aromatherapy products) and beauty products including beauty enhancing and slimming creams)
06.1.1.1 Medicines, vaccines and other pharmaceutical preparations ND * all medicines, including branded and generic products, used to prevent, diagnose and treat illnesses, diseases and injuries * pharmaceutical preparations used to treat illnesses, diseases and injuries (e.g., extemporaneous ointments, syrups, capsules and other galenic substances prepared on prescription) * medicinal soap * vaccines, hormones, oral contraceptives and other pharmaceutical products used to prevent, diagnose and treat illnesses, diseases and injuries * vitamin and mineral supplements * fluids required for dialysis, as well as gases used in health care, such as oxygen, when purchased by the patient directly * service fees charged by pharmacists for dispensing medicines * medicines and health products supplied directly by a health-care provider in a health facility or institution to outpatients (i.e., those patients who are not required to stay overnight) for consumption or use outside that facility or institution, if those medicines and health products are not priced separately from the outpatient care services provided; and medicines and health products supplied to inpatients (i.e., those patients who stay overnight), even if those medicines and health products are priced separately from the inpatient care services * service fees charged by a health-care practitioner for dispensing medicines needed during delivery of an outpatient service (06.2) or during delivery of an inpatient service (06.3), if not separately identifiable from the service * veterinary products (09.3.2.2) * products for personal care (13.1) including articles for personal hygiene (e.g., aromatherapy products) and beauty products (including beauty enhancing and slimming creams)
06.1.1.2 Herbal medicines and homeopathic products ND * herbs, herbal materials, herbal preparations and finished herbal products that contain, as active ingredients, parts of plants, other plant materials or combinations thereof which are generally used in traditional and complementary medicine * homeopathic medicines prepared in accordance with a homeopathic manufacturing procedure described in a pharmacopeia in official use or in other official documents and which may contain a number of homeopathic preparations * homeopathic products herbal medicines and homeopathic products supplied directly by a health care provider to outpatients (no overnight stay) or inpatients (overnight stay) for consumption or use outside a health facility are to be classified with outpatient services (06.2) or inpatient services (06.3), if not separately priced from the service.
06.1.2 Medical products ND * diagnostic equipment for self-testing and personal use outside a health facility or institution * pregnancy testing kits; thermometers, glucose meters, blood pressure meters and other devices used in point-of care-testing; baby scales and so on * condoms and other mechanical contraceptive devices, masks, medicinal stockings (e.g., compression stockings), medicinal gloves, insecticide-treated mosquito nets and so on * inhalers, syringes, humidifiers, nebulizers, hot bags, ice packs, first-aid kits, bandages and so on * oral contraceptives (06.1.1.1) * diagnostic products for use within a health facility or institution (06.2, 06.3) * scales (13.1.2.0)
06.1.2.1 Medical diagnostic products ND * diagnostic equipment for self-testing and medical equipment sold over the counter for personal use outside a health facility or institution * pregnancy testing kits; thermometers, glucose meters, blood pressure meters and other devices used in point-of-care testing, baby scales and so on * medical diagnostic products purchased over the Internet for personal use * diagnostic products for use within a health facility or institution (06.2, 06.3) * scales (13.1.2.0)
06.1.2.2 Preventive and protective devices ND * condoms and other mechanical contraceptive devices, masks, medicinal stockings (e.g., compression stockings), medicinal gloves, insecticide-treated mosquito nets and so on * oral contraceptives (06.1.1.1)
06.1.2.3 Treatment devices for personal use ND * inhalers, syringes, humidifiers, nebulizers, hot bags, ice packs, first-aid kits, bandages and so on * inhalators and nebulizers with medication (06.1.1.1)
06.1.3 Assistive products D * assistive products for vision, hearing, communication, and mobility and daily living, such as corrective eyeglasses/spectacles and contact lenses; hearing aids; and wheelchairs, walking frames/walkers and artificial legs * dental implants and dentures, to be classified to 06.3.1.0 when an overnight stay is required and to 06.2.2.9 when an overnight stay is not required * goggles for protection against potential eye damage resulting from the practice of a sport (09.2.2.1) * walking sticks and canes for recreational purposes (hiking and tracking) (09.2.2.1) * (non-corrective) sunglasses and ear plugs (13.2.9.1)
06.1.3.1 Assistive products for vision D All assistive products whose primary purpose is to maintain or improve an individual’s vision, to compensate for an impairment or loss of intrinsic visual function or to mitigate the consequences of a gradual decline in visual function. * corrective eyeglasses (spectacles) for low vision; and short- and long-distance spectacles * white canes * ocular prostheses (e.g., glass eyes) and contact lenses * walking sticks and canes for recreational purposes (e.g., hiking and tracking) (09.2.2.1) * goggles for protection against potential eye damage resulting from the practice of a sport (09.2.2.1) * (non-corrective) sunglasses and protective glasses (13.2.9.1)
06.1.3.2 Assistive products for hearing and communication D All assistive products whose primary purpose is to maintain or improve an individual’s hearing and capacity to communicate, to compensate for an impairment or loss of intrinsic hearing and communication capacity or to reduce the consequences of a gradual decline in functional hearing or communication capacity. * digital hearing aids * cleaning, adjustment and batteries if not priced separately from the product
06.1.3.3 Assistive products for mobility and daily living D All assistive products whose primary purpose is to maintain or improve an individual’s mobility and daily living; in compensating for the impairment or loss of intrinsic mobility or the inability to perform daily activities; or in reducing the consequences of a gradual decline in functional mobility and the ability to perform daily activities. * therapeutic (diabetic, neuropathic and orthopaedic) footwear; and trusses and supports * orthoses (braces, splints and other artificial external devices serving to support the leg, spine, neck or hand) * leg and hand prostheses, including implants; spinal belts; and spinal, braces, including neck braces (also known as cervical collars) * crutches * rollators, walking frames/walkers and standing frames * wheelchairs, powered or manual, with or without cushions * walkers, and walking sticks and canes for mobility * chairs for shower, bath and toilet, handrails and grab bars * absorbent incontinence products, including diapers for ageing populations * pressure relief mattresses and special beds * portable ramps * dental implants and dentures, to be classified to 06.3.1.0 when an overnight stay is required and to 06.2.2.9 when an overnight stay is not required * walking sticks and canes for recreational purposes (e.g., hiking and tracking) (09.2.2.1)
06.1.4 Repair, rental and maintenance of medical and assistive products S * repair, rental, maintenance and cleaning of medical diagnostic products for personal use and of assistive products for vision, hearing, mobility and daily living (e.g., rental of medical alarms for in-home use)
06.1.4.0 Repair, rental and maintenance of medical and assistive products S * cleaning, repair, rental and maintenance of medical diagnostic products for personal use and of assistive products for vision, hearing, mobility and daily living (e.g., rental of medical alarms for in-home use)
06.2 Outpatient care services Group 06.2 covers all preventive, dental, curative, rehabilitative and long-term care services that are not provided during an overnight stay. The admission criteria – as well as the setting in which the outpatient care services are provided and the type of health-care provider – are irrelevant. Those services may be delivered either within or outside a hospital setting (e.g., at home or in a walk-in clinic), by a variety of health-care providers. An outpatient care service includes all medicines and health products supplied directly by a health-care provider for consumption or use outside a health facility or institution, if not priced separately from that service. Group 06.2 also includes respite care as well as services provided to maintain persons within their own home which are integrated into a package of outpatient medical care services. * dental, curative, rehabilitative and long-term care services provided during an overnight stay (06.3) * control and follow-up services for the treatment of symptoms that arise during the provision of overnight care (06.3) * diagnostic imaging services and medical laboratory services priced separately from the preventive services (06.4) * vaccines when priced separately from the preventive service itself (06.1.1.1) * non-medical services provided to maintain persons in the privacy of their own home that are not integrated into a medical care package (13.3.0.3)
06.2.1 Preventive care services S Preventive services aim at preventing illnesses and diseases, and detecting the presence of diseases (e.g., through screening). The main distinction between preventive services and other outpatient services rests upon the fact that preventive services are administered before symptoms appear. * immunization and vaccination services * family planning and counselling * healthy condition monitoring services (e.g., prenatal and postnatal care services) * general and routine check-ups other than dental check-ups * check-ups related to child growth and development * early disease detection services, administered before the appearance of symptoms (including screening, diagnostic tests and medical examinations focused on detection of communicable and non-communicable diseases * diagnostic imaging services and medical laboratory services needed for the provision of preventive services when those imaging and laboratory services are priced jointly with the time and skills of personnel associated with the delivery of those preventive services * dental, curative, rehabilitative and long-term care services provided during an overnight stay (06.3) * control and/or follow-up services for the treatment of symptoms that arose during the provision of overnight care (06.3) * diagnostic imaging services and medical laboratory services priced separately from outpatient preventive services (06.4) * vaccines when priced separately from the preventive service itself (06.1.1.1) * non-medical services to maintain persons in the private home that are not integrated into a medical care package (13.3.0.2)
06.2.1.1 Immunization services S Immunization services cover the consultation, both for the time and skills of the personnel and the vaccine itself when priced jointly with the services. Immunization services include vaccination against, for example: * polio, rabies, rubella, tetanus, varicella (chickenpox) and yellow fever * influenza * measles * meningococcal infections, mumps, pertussis (whooping cough) and pneumococcal infections * diphtheria, hepatitis, herpes zoster and human papillomavirus (HPV) infection * immunization and vaccination services as a component of maternal care and childcare * tourism and travel-related vaccination as well as all other types of compulsory or voluntary immunization and vaccination services * the vaccine itself when priced separately from the service (06.1.1.1)
06.2.1.9 Other preventive care services S * family planning and counselling (including genetic counselling) * prenatal and postnatal care services * general and routine check-up services, including as related to child growth and development * identification of genetic abnormalities * screening, diagnostic tests and medical examinations performed for the purpose of detecting communicable and non-communicable diseases (e.g., malaria, tuberculosis, breast cancer, cervical cancer, colorectal cancer, prostate cancer, diabetes and HIV/AIDS) before symptoms appear * all other medical services provided before symptoms appear * diagnostic imaging services and medical laboratory services (e.g., mammogram testing) needed for the provision of preventive services when those imaging and laboratory services are priced jointly with the time and skills of personnel * routine dental preventive check-ups (06.2.2.1) * control and follow-up services for the treatment of symptoms that arise in the course of services that do not require an overnight stay (06.2.2 and 06.2.3) * control and follow-up services for the treatment of symptoms that arise during the provision of overnight care (06.3) * laboratory and imaging services priced separately from preventive care services (06.4)
06.2.2 Outpatient dental services S * services of dentists, dental practitioners, dental surgeons and endodontists, maxillofacial and oral surgeons, oral pathologists, orthodontists, pedodontists, periodontists, prosthodontists, and oral hygienists and other dental auxiliaries that do not require an overnight stay * aesthetic dentistry services * all health products (e.g., assistive, medical, pharmaceutical, and therapeutic) needed to deliver outpatient dental services that are priced separately from the service of the provider (06.1) * services of medical laboratories performing analytical testing and diagnostic imaging centres priced separately from dental services received (06.4.1.0)
06.2.2.1 Dental preventive services S * routine preventive dental check-ups
06.2.2.9 Other outpatient dental services S * all other dental services that do not require an overnight stay (excluding preventive dental services) * all cost concerning dentures (including the fitting costs) * aesthetic dentistry services * all health products (e.g., assistive, medical, pharmaceutical and therapeutic) needed to deliver outpatient dental services that are priced separately from the provider’s services (06.1) * services of medical laboratories performing analytic testing and diagnostic imaging centres priced separately from dental services received (06.4.1.0)
06.2.3 Other outpatient care services S Class 06.2.3 includes all medical services, other than preventive and dental services, that do not require an overnight stay and are aimed at relieving symptoms of illnesses, diseases and injuries (06.2.3.1); reducing the severity of illnesses, diseases and injuries (06.2.3.1); protecting against exacerbation or complications of illnesses, diseases and injuries (06.2.3.1); restoring health status (06.2.3.1); or preventing the deterioration of a health condition or maintaining the level of health that is available (06.2.3.2). The admissions criteria and the type of provider, as well as the setting within which these curative and rehabilitative services and outpatient long-term care services are provided, are irrelevant as long as no overnight care is administered. * services provided at a hospital or in a hospital which do not entail an overnight stay (excluding preventive care services (06.2.1) and outpatient dental services (06.2.2) * medical day-care services, that is, services delivered in a hospital setting (sometimes in a medical day-care centre) to a patient who has been formally admitted, as long as those services do not involve an overnight stay * home-based hospital treatment (e.g., dialysis) (06.2.3.2); medical services delivered at home (e.g., palliative care) (06.2.3.2); medical and nursing services provided to maintain persons in their own home, including the elderly and persons with disabilities (06.2.3.2); nursing care delivered at home, including care aimed at retarding or reducing deterioration, maintaining functionality (e.g., through nasogastric feeding) or managing chronic diseases (06.2.3.2); * services delivered in an individual consulting facility (e.g., a private office) or in a group consulting facility (excluding preventive care services (06.2.1) and outpatient dental services (06.2.2)) by any type of provider (doctor, nurse, specialist or another type of health-care practitioner) * medical services delivered on the street (e.g., to homeless people) as well as any other outpatient services delivered outside a hospital setting * all health products (e.g., assistive, medical, pharmaceutical and therapeutic), diagnostic imaging services and medical laboratory services needed to deliver outpatient services not priced separately from the services of the provider (specialist, physician, nurse or another type of health-care practitioner) * medicines and health products (medical, assistive) priced separately from the services of the provider (doctor, nurse, specialist or another health-care practitioner) (06.1) * preventive care services (06.2.1) * outpatient dental services (06.2.2) * diagnostic imaging services and medical laboratory services whose cost is priced separately from the service fee charged by the provider (specialist, physician, nurse specialist/ or another type of health-care practitioner) (06.4.1.0) * patient emergency transportation services and emergency rescue (06.4.2.0)
06.2.3.1 Outpatient curative and rehabilitative services S Subclass 06.2.3.1 comprises curative and rehabilitative services that do not require an overnight stay. Curative care comprises health-care contacts whose principal intent is to relieve symptoms of illnesses, diseases and injuries; to reduce the severity of illnesses, diseases and injuries; or to protect against exacerbation or complications of illnesses, diseases and injuries that could threaten life or normal function. Curative care services are aimed at restoring the patient’s health status as it existed before the delivery of those services was deemed necessary. The aim of rehabilitation is to enable optimal functioning to be achieved and maintained. Rehabilitation can, in some cases, improve a patient’s health status; in other cases, it may only prevent deterioration. * all components of the curative care of illnesses and the treatment of injury, surgery performed, diagnostic and therapeutic procedures, and obstetric services, as long as those components do not involve an overnight stay * outpatient curative and rehabilitative services irrespective of the type of provider, whether a specialist, physician or another type of health professional (e.g., a nurse or a midwife) * outpatient curative and rehabilitative services provided in any setting such as a hospital without including an overnight stay, or an individual consulting facility (e.g., a private office), a group consulting facility, the patient’s home or any other non-hospital setting, including on the street * physical, psychological and speech therapy, which includes the services of chiropractors; physiotherapists and physical therapists; speech therapists; audiologists; and inhalation and respiratory therapists, among others * all health products (e.g., assistive, medical, pharmaceutical and therapeutic) needed to deliver outpatient curative and rehabilitative services that are not separately priced from the services of the provider (e.g., specialist, physician, nurse or another type of health-care practitioner) * medicines and health products (medical, assistive) priced separately from the services of the provider (e.g., specialist, physician, nurse or another type of health-care practitioner) (06.1) * preventive care services (06.2.1) * outpatient dental services (06.2.2) * diagnostic imaging services and medical laboratory services priced separately from the services of the provider (specialist, physician, nurse or another type of health-care practitioner) (06.4.1.0) * patient emergency transportation services and emergency rescue (06.4.2.0)
06.2.3.2 Outpatient long-term care services S The aim of outpatient long-term care services is not to cure an illness or rehabilitate an individual, but rather to prevent deterioration of the individual’s health condition and to thereby maintain it at a level available. Specific medical and nursing services are inherent contributors to this type of status quo. Individuals who may receive outpatient long-term care include elderly persons whose capacity to perform daily activities is limited, physically disabled household members and persons with chronic conditions. Sometimes, outpatient long-term care services are part of a package of services that include social assistance and social transfer. Wherever possible in such cases, only the medical component should be classified to division 06; the social protection component should be classified to division 13. In cases where it is not possible to clearly distinguish between the components, the choice of division should depend on which component in the package of services is predominant. If the social protection component predominates, then the package should be classified to division 13; if it is the medical component that predominates, then the package should be classified to division 06. * services provided by medical day-care centres, including services for the elderly and persons with disabilities * treatment in hospitals, provided in the course of home-based long-term care, which does not entail an overnight stay (e.g., dialysis) * medical and nursing services designed to maintain persons (including the elderly and persons with disabilities) in their own home * nursing care delivered at home, including care aimed at retarding or reducing deterioration or maintaining functionality (e.g., nasogastric feeding) and care provided for the management of chronic diseases (e.g., administration of psychiatric prescription medications) * non-medical services delivered to maintain persons in their own home that are integrated into a package of care services and priced jointly with the other services * all health products (e.g., assistive, medical, pharmaceutical and therapeutic), diagnostic imaging services and medical laboratory services needed for the delivery of outpatient services priced jointly with the service of the provider (specialist, physician, nurse or another type of health-care practitioner) * medicines and health products (medical, assistive) priced separately from the service of the provider (specialist, physician, nurse or another type of health-care practitioner) (06.1) * diagnostic imaging services and medical laboratory services priced separately from the service fee of the provider (specialist, physician, nurse or another type of health-care practitioner) (06.4.1.0) * patient emergency transportation services and emergency rescue (06.4.2.0) * social assistance services including care delivered to enable a person to live independently in a house or an apartment; community and leisure activities; and occupational support provided on a continuing or recurrent basis (13.3.0.3)
06.3 Inpatient care services The main distinction between outpatient care services (06.2) and inpatient care services (06.3) is based on whether or not an overnight stay is required. The type of provider is irrelevant: it may be a hospital, a nursing care facility or a facility that, while classified as a provider of ambulatory care, occasionally performs procedures requiring overnight accommodation. The provider can also be a health facility within any type of establishment that accommodates patients who require an overnight stay. Hospitals and sanatoriums for tuberculosis patients are often organized to include accommodation along with medical treatment, which is the predominant purpose of the stay in such a facility. * inpatient care services comprising treatment and/or care, including dental treatment and/or care, that require an overnight stay * all medical services needed to deliver inpatient care during the overnight stay even if separately priced (e.g., laboratory tests, diagnostic imaging services) * medicines and health products (medical, assistive) needed to deliver inpatient services during an overnight stay, even if separately priced * patient accommodation services including meal service and cleaning, even if separately priced, and the hosting of a patient’s relatives associated with the overnight stay * beauty treatments performed in a hospital (e.g., cosmetic surgery, other than reconstructive) * hospital day care entailing no overnight stay (with or without admission) and home-based hospital treatment (06.2) * services delivered in a hospital or a hospital setting without an overnight stay (06.2) including services provided by facilities, such as surgeries, clinics and dispensaries, devoted exclusively to outpatient care (06.2) * emergency patient transportation services and emergency rescue (06.4.2.0) * services provided by non-medical retirement homes for elderly persons; non-medical residences for disabled persons; non-medical rehabilitation centres offering primarily long-term social support; and retirement villages without inpatient medical services (13.3.0.2)
06.3.1 Inpatient curative and rehabilitative services S This category comprises inpatient curative, dental and rehabilitative care that requires an overnight stay. The principal purpose of the inpatient curative care administered during the overnight stay is to relieve the symptoms of an illness, disease or injury, to reduce its severity or to protect against the exacerbation or the complications that could be life threatening or a threat to normal functioning. Inpatient rehabilitation services that require an overnight stay are provided so that optimal functioning can be achieved and maintained. * curative and rehabilitative services provided for treatment and/or care (including dental treatment and/or care) that requires an overnight stay, as delivered by all types of providers (e.g., hospitals, nursing care facilities and facilities that, while classified as ambulatory care providers, occasionally perform procedures requiring overnight accommodation; alcohol and drug rehabilitation facilities (other than licensed hospitals); mental health convalescent homes and hospitals; and other types of health facilities located within an establishment that accommodates patients who require an overnight stay; * all medical services required to deliver inpatient care during an overnight stay even if separately priced (e.g., laboratory tests, diagnostic imaging services); * medicines and health products (medical, assistive) needed in the delivery of inpatient services during the overnight stay, even if separately priced from the inpatient care services * patient accommodation services including meal service and cleaning, even if separately priced from the inpatient care services; and the hosting of the patient’s relatives, if indispensable, also if separately priced * beauty treatments performed in a hospital (e.g., cosmetic surgery, other than reconstructive) * hospital day care (with or without admission and without an overnight stay) and home-based hospital treatment (06.2) * services provided in a hospital or a hospital setting without an overnight stay (06.2), including services provided by facilities, such as surgeries, clinics and dispensaries, devoted exclusively to outpatient care (06.2) * patient emergency transportation services and emergency rescue (06.4.2.0) * services provided by non-medical retirement homes for elderly persons, non-medical institutions for disabled persons, non-medical rehabilitation centres offering primarily long-term social support and retirement villages that do not offer inpatient medical services (13.3.0.2)
06.3.1.0 Inpatient curative and rehabilitative services S This category comprises inpatient curative, dental and rehabilitative care that requires an overnight stay. The principal purpose of the inpatient curative care administered during the overnight stay is to relieve the symptoms of an illness, disease or injury, to reduce its severity or to protect against the exacerbation or the complications that could be life threatening or a threat to normal functioning. Inpatient rehabilitation services that require an overnight stay are provided so that optimal functioning can be achieved and maintained. * curative and rehabilitative services provided for treatment and/or care (including dental treatment and/or care) that requires an overnight stay, as delivered by all types of providers (e.g., hospitals, nursing care facilities and facilities that, while classified as ambulatory care providers, occasionally perform procedures requiring overnight accommodation; alcohol and drug rehabilitation facilities (other than licensed hospitals); mental health convalescent homes and hospitals; and other types of health facilities located within an establishment that accommodates patients who require an overnight stay; * all medical services required to deliver inpatient care during an overnight stay even if separately priced (e.g., laboratory tests, diagnostic imaging services); * medicines and health products (medical, assistive) needed in the delivery of inpatient services during the overnight stay, even if separately priced from the inpatient care services * patient accommodation services including meal service and cleaning, even if separately priced from the inpatient care services; and the hosting of the patient’s relatives, if indispensable, also if separately priced * beauty treatments performed in a hospital (e.g., cosmetic surgery, other than reconstructive) * hospital day care (with or without admission and without an overnight stay) and home-based hospital treatment (06.2) * services provided in a hospital or a hospital setting without an overnight stay (06.2), including services provided by facilities, such as surgeries, clinics and dispensaries, devoted exclusively to outpatient care (06.2) * patient emergency transportation services and emergency rescue (06.4.2.0) * services provided by non-medical retirement homes for elderly persons, non-medical institutions for disabled persons, non-medical rehabilitation centres offering primarily long-term social support and retirement villages that do not offer inpatient medical services (13.3.0.2)
06.3.2 Inpatient long-term care services S This category comprises long-term care services that require an overnight stay. The aim of inpatient long-term care services is not to cure an illness or rehabilitate an individual, but rather to prevent deterioration of the individual’s health condition and to thereby maintain it at a level available. Specific medical and nursing services are inherent contributors to this type of status quo. Individuals who receive inpatient long-term care include elderly persons whose capacity to perform daily activities is limited, physically disabled household members and persons with chronic conditions. * services provided by medical convalescent homes and convalescent hospitals; homes for the elderly offering nursing care; inpatient care hospices * services of palliative care facilities for the terminally ill * services of nursing homes; rest homes offering nursing care * services of skilled nursing facilities * services of teaching nursing homes * services of residential mental retardation facilities; and mental health and substance abuse facilities for chronic patients (e.g., those with dementia) * services of medical retirement homes for the elderly and medical residences for persons with disabilities * all medical services needed for the delivery of inpatient care services during an overnight stay (e.g., laboratory tests, diagnostic imaging services) * medicines and health products (medical, assistive) needed in the delivery of inpatient services during an overnight stay * patient accommodation services including meal service and cleaning, even if separately priced from the impatient long-term care services; and services associated with the hosting of a patient’s relatives, if indispensable, during the patient’s overnight stay, also if separately priced * social protection services (13.3) * non-medical retirement homes for elderly persons and non-medical residences for disabled persons (13.3.0.2)
06.3.2.0 Inpatient long-term care services S This category comprises long-term care services that require an overnight stay. Inpatient long-term care services do not aim at curing an illness or rehabilitating an individual, but to prevent deterioration of a health condition and remain at the level of health available. Some medical and nursing activities that require an overnight stay are inherent parts of this status quo. Individuals getting such type of inpatient long-term care might include, for example, the elderly with limited capacity to perform daily activities, physically disabled members of the households or those with chronic conditions. * services provided by medical convalescent homes and convalescent hospitals; homes for the elderly offering nursing care; inpatient care hospices * services of palliative care facilities for the terminally ill * services of nursing homes; rest homes offering nursing care * services of skilled nursing facilities * services of teaching nursing homes * services of residential mental retardation facilities; and mental health and substance abuse facilities for chronic patients (e.g., those with dementia) * services of medical retirement homes for the elderly and medical residences for persons with disabilities * all medical services needed for the delivery of inpatient care services during an overnight stay (e.g., laboratory tests, diagnostic imaging services) * medicines and health products (medical, assistive) needed in the delivery of inpatient services during an overnight stay * patient accommodation services including meal service and cleaning, even if separately priced from the impatient long-term care services; and services associated with the hosting of a patient’s relatives, if indispensable, during the patient’s overnight stay, also if separately priced * social protection services (13.3) * non-medical retirement homes for elderly persons and non-medical residences for disabled persons (13.3.0.2)
06.4 Other health services * diagnostic imaging services and medical laboratory services * patient emergency transportation and rescue services
06.4.1 Diagnostic imaging services and medical laboratory services S * services provided by medical analysis laboratories (e.g., blood and urine testing) * diagnostic imaging services for patient diagnosis and monitoring, including all diagnostic imaging methods (e.g., computed tomography (CT), magnetic resonance imaging (MRI), sonography and X-rays and radiation) * diagnostic imaging services and medical laboratory services not priced separately from outpatient preventive care services (06.2.1)
06.4.1.0 Diagnostic imaging services and medical laboratory services S * services of medical analysis laboratories (e.g., urine/blood tests) * diagnostic imaging services including all diagnostic imaging methods (i.e. CT, MRI, sonography); imagining diagnosis comprises a variety of services that employ imaging technology, such as X-rays and radiation for the diagnosis and monitoring of patients * diagnostic imaging services and medical laboratory services not priced separately from outpatient preventive care services (06.2.1)
06.4.2 Patient emergency transportation and emergency rescue services S * ambulance services for individuals, with or without emergency rescue * medical emergency transportation by airplane or other types of vehicles, whether or not they have been specially adapted for medical purposes * medical transport services memberships
06.4.2.0 Patient emergency transportation and emergency rescue services S * ambulance services for individuals, with or without emergency rescue * medical emergency transportation by airplane or other types of vehicles, whether or not they have been specially adapted for medical purposes * medical transport services memberships
07 Transport Under division 07, goods and services for the purpose of transportation are classified within four main categories: purchase of vehicles (07.1), goods and services associated with the operation of personal transport equipment (07.2), passenger transport services (07.3) and transport services of goods (07.4). Purchase of vehicles covers motor cars, motorcycles, bicycles and animal-drawn vehicles. Owing to the high share of second-hand motor vehicles in private consumption expenditures, separate subclasses for new and second-hand motor cars have been established. Group 07.2 (operation of personal transport equipment) covers parts and accessories and fuels and lubricants for personal transport equipment and the repair and maintenance of that equipment. Also included in this group are expenditures for parking spaces in garages and public places, expenditures on tolls and expenditures associated with the acquisition of a driving licence. Passenger transport services (07.3) are structured based on the mode of transport. However, since transport tickets may be for travel using more than one mode of transport, a class covering combined passenger transport (07.3.6) was created. Group 07.4 covers postal and courier services, as well as removal and storage services and delivery services of any kinds of goods, if separately priced. Division 07, however, does not cover purchases of recreational vehicles, such as camper vans, caravans, trailers, aeroplanes and boats (09.1.2).
07.1 Purchase of vehicles * purchase of vehicles used for transport * purchase of recreational vehicles, such as camper vans, caravans, trailers, aeroplanes and boats (09.1.2)
07.1.1 Motor cars D * motor cars, passenger vans, station wagons, estate cars, sport utility vehicles (SUVs), off-road vehicles, pickup trucks and the like, with either two- or four-wheel drive * racing motor vehicles and vehicles for shows * invalid carriages (06.1.3.3) * camper vans (09.1.2.1) * golf carts (09.1.2.9)
07.1.1.1 New motor cars D * new motor cars, passenger vans, station wagons, estate cars, sport utility vehicles (SUVs), off-road vehicles, pickup trucks and the like with either two- or four-wheel drive * new racing motor vehicles and vehicles for shows * invalid carriages (06.1.3.3) * camper vans (09.1.2.1) * golf carts (09.1.2.9)
07.1.1.2 Second-hand motor cars D * used or second-hand motor cars, passenger vans, station wagons, estate cars, sport utility vehicles (SUVs), off-road vehicles, pickup trucks and the like with either two- or four-wheel drive * used or second-hand racing motor vehicles and vehicles for shows * invalid carriages (06.1.3.3) * camper vans (09.1.2.1) * golf carts (09.1.2.9)
07.1.2 Motorcycles D * motorcycles of all types including those with electric motors * motor scooters, mopeds and motorized bicycles with combustion engines * sidecars * used or second-hand motorcycles * snowmobiles * electric bicycles (e-bikes), pedelecs (07.1.3.0)
07.1.2.0 Motorcycles D * motorcycles of all types including those with electric motors * motor scooters, mopeds and motorized bicycles with combustion engines * sidecars * used or second-hand motorcycles * snowmobiles * electric bicycles (e-bikes), pedelecs (07.1.3.0)
07.1.3 Bicycles D * bicycles, tricycles and other cycles * cycle rickshaws * electric bicycles (e-bikes) and pedelecs * electric kick scooters * motorized bicycles with combustion engines (07.1.2.0) * toy bicycles and toy tricycles (09.2.1.2)
07.1.3.0 Bicycles D * bicycles, tricycles and other cycles * cycle rickshaws * electric bicycles (e-bikes) and pedelecs * electric kick scooters * motorized bicycles with combustion engines (07.1.2.0) * toy bicycles and toy tricycles (09.2.1.2)
07.1.4 Animal-drawn vehicles D * animal-drawn vehicles * animals used to draw vehicles and related equipment (e.g., yokes, collars, harnesses, bridles, reins) * horses and ponies and horse- and pony-drawn vehicles purchased for recreational purposes and related equipment (09.1.2.4)
07.1.4.0 Animal-drawn vehicles D * animal-drawn vehicles * animals used to draw vehicles and related equipment (e.g., yokes, collars, harnesses, bridles, reins) * horses and ponies and horse- and pony-drawn vehicles purchased for recreational purposes and related equipment (09.1.2.4)
07.2 Operation of personal transport equipment Purchase of parts, accessories and lubricants made by households with the intention of undertaking maintenance, repair or fitting themselves should be assigned to class 07.2.1 or class 07.2.2. If a household pays an enterprise to carry out maintenance, repair or fitting, the total value of the service, including the cost of the materials used, should be assigned to class 07.2.3 if the materials are not separately priced.
07.2.1 Parts and accessories for personal transport equipment SD * tyres (new, used or retreaded), inner tubes, spark plugs, batteries, shock absorbers, filters, pumps and other replacement parts or accessories for personal transport equipment * hubcaps, if purchased separately * snow chains, roof racks, cargo roof boxes * car, motorcycle and bicycle seats for babies and children * crash helmets for use by bicyclists and motorcyclists * fire extinguishers for transport equipment * products used specifically for the cleaning and maintenance of transport equipment, such as paints, chrome cleaners, sealing compounds and bodywork polishes; covers for motor cars, motorcycles and so on * dash cameras * chargers for electric vehicles * crash helmets equipped with cameras * non-specific products used for cleaning and maintenance, such as household sponges, chamois leathers and detergents (05.6.1.1) * services purchased for the fitting of parts and accessories and for the painting, washing and polishing of bodywork (07.2.3.0) * audio and video systems for cars (08.1.4.0)
07.2.1.1 Tyres SD * new, used or retreaded, including inner tubes for cars, bicycles, motorcycles and so on
07.2.1.2 Parts for personal transport equipment SD * spark plugs, batteries, shock absorbers, filters, pumps and other parts for personal transport equipment * rims * services purchased for the fitting of parts and accessories and for the painting, washing and polishing of bodywork (07.2.3.0)
07.2.1.3 Accessories for personal transport equipment SD * Global Positioning System (GPS) (satellite-based radionavigation) equipment for personal transport * snow chains, roof racks, cargo roof boxes * fire extinguishers for transport equipment * products used specifically for the cleaning and maintenance of transport equipment, such as paints, chrome cleaners, sealing compounds and bodywork polishes; covers for motor cars, motorcycles and so on * hubcaps, if purchased separately * motorcycle and bicycle crash helmets * car, motorcycle and bicycle seats for babies and children * dash cameras * chargers for electric vehicles * bicycle trailers, baskets and other accessories * crash helmets equipped with cameras * non-specific products used for cleaning and maintenance, such as household sponges, chamois leathers and detergents (05.6.1.1) * audio and video systems for cars (08.1.4.0)
07.2.2 Fuels and lubricants for personal transport equipment ND * petrol and other fuels, such as diesel, liquefied petroleum gas (LPG), alcohol and two-stroke mixtures * lubricants, brake and transmission fluids, coolants and additives * electricity used as fuel for personal transport when priced separately from other electricity * hydrogen * fuel and lubricants for major tools and equipment covered under class 05.5.1 and recreational vehicles covered under class 09.1.2 * services purchased for oil changes and greasing (07.2.3.0)
07.2.2.1 Diesel ND * diesel fuel
07.2.2.2 Petrol ND * petrol (gasoline in North America) * petrol/gasoline blends (e.g., petrol with 10 per cent ethanol content) * two-stroke mixtures (07.2.2.3)
07.2.2.3 Other fuels for personal transport equipment ND * liquefied petroleum gas (LPG), natural gas (compressed natural gas (CNG)), liquefied natural gas (LNG), alcohol, biofuels (ethanol, methanol), methane and two-stroke mixtures * electricity used as fuel for personal transport when priced separately from other electricity * hydrogen
07.2.2.4 Lubricants ND * lubricants, brake and transmission fluids, coolants and additives * services purchased for oil changes and greasing (07.2.3.0)
07.2.3 Maintenance and repair of personal transport equipment S The cost of materials is included only if the materials are not separately priced. * services purchased for the maintenance and repair of personal transport equipment, such as fitting of parts and accessories, tyre changing, wheel balancing, breakdown services, oil changes, greasing and washing * installation of car cameras * locksmith services for cars * parts, accessories and lubricants purchased by households intending to undertake maintenance or repair themselves (07.2.1, 07.2.2.4) * roadworthiness tests (07.2.4.3)
07.2.3.0 Maintenance and repair of personal transport equipment S The cost of materials is included only if the materials are not separately priced. * services purchased for the maintenance and repair of personal transport equipment, such as fitting of parts and accessories, tyre changing, wheel balancing, breakdown services, oil changes, greasing and washing * installation of car cameras * locksmith services for cars * parts, accessories and lubricants purchased by households intending to undertake maintenance or repair themselves (07.2.1, 07.2.2.4) * roadworthiness tests (07.2.4.3)
07.2.4 Other services related to personal transport equipment S * rental of a parking space or a garage that provides parking but not in connection with a dwelling * rental of municipal street parking spaces * parking meters, regardless of form of payment (e.g., attendant or through parking meter) * charges for the rental of parking spaces in parking garages (including valet service), such as those located in shopping centres, for a few hours or less * parking permits valid for designated areas (e.g., residential parking permits) * bridge tolls, tunnel tolls, motorway tolls and so on * charges for rental or purchase of electronic tags and toll devices * driving lessons, driving tests and driving licences * roadworthiness tests and emissions control tests * rental of personal transport equipment without driver(s) * rental of a parking space or a garage that provides parking in connection with a dwelling (04.1.2.2) * hire of a car with driver; payments made to share a mode of transport through private arrangements (carpooling, ride sharing) (07.3.2.2) * rental of personal transport equipment for recreation (09.4.2.2) * service charges for insurance in respect of personal transport equipment (12.1.4.1)
07.2.4.1 Parking services S * rental of municipal street parking * parking meters, regardless of form of payment (e.g., attendant or through parking meter) * charges for the rental of parking spaces in parking garages (including valet service), such as those located in shopping centres, for a few hours or less * parking permits valid for designated areas (e.g., residential parking permits) * rental of a parking space or a garage that provides parking in connection with a dwelling (04.1.2.2)
07.2.4.2 Toll facilities S * bridge tolls, tunnel tolls, motorway tolls and so on * charges for rental or purchase of electronic tags and toll devices
07.2.4.3 Driving lessons, tests, licences and roadworthiness tests S * driving lessons, driving tests and driving licences * roadworthiness tests and emissions control tests * vehicle registration fees * charges associated with the transfer of vehicle ownership * driving lessons, driving tests and driving licences associated with recreational transport vehicles (mobile homes, boats, planes, etc.)
07.2.4.4 Hire of personal transport equipment without driver S * hire of personal transport equipment without driver (e.g., car rental) * fees for participation in car-, bicycle- and motorcycle-sharing schemes * passenger transport services by taxi and hired vehicle with driver (07.3.2.2) * rental of personal transport equipment for recreation (09.4.2.2) * service charges for personal transport equipment insurance (12.1.4.1)
07.3 Passenger transport services Purchases of transport services are generally classified by mode of transport. When a ticket covers two or more modes of transport – for example, intra-urban bus and underground; or inter-urban train and ferry – and the expenditure cannot be apportioned between them, then such purchases should be assigned to subclass 07.3.5.0. Costs of meals, snacks, drinks, refreshments and accommodation services need to be included in group 07.3 if they are covered by the fare and not priced separately. If priced separately, those costs need to be classified under division 11. School transport services are included in group 07.3; ambulance services, on the other hand, are excluded and assigned to subclass 06.4.2.0.
07.3.1 Passenger transport by railway S * transport of persons and accompanied luggage by train, high-speed train, maglev, light railway (light rail), tram and underground * transport of accompanied private vehicles * funicular transport (07.3.6.0)
07.3.1.1 Passenger transport by train S * transport of persons and accompanied luggage by train, high-speed train and maglev * transport of accompanied private vehicles * funicular transport (07.3.6.0)
07.3.1.2 Passenger transport by rapid transit and tram S * transport of persons and accompanied luggage by rapid transit (electric railways that operate on an exclusive right of way, which cannot be accessed by pedestrians or any other types of vehicles, and which is often grade-separated in tunnels or on elevated railways), light rail, underground, rubber-tyred metro and people mover * transport of persons and accompanied luggage by tram
07.3.2 Passenger transport by road S * transport of persons and accompanied luggage by bus, trolleybus, and coach * transport of persons and accompanied luggage by share taxi, a vehicle for hire that may be characterized as a cross between a taxicab and a bus. This mode of transport is often utilized in developing countries. Share taxis are typically smaller in size than buses, ranging from four-seat cars to minibuses, and are often owner-operated. They usually operate without a timetable along a fixed or semi-fixed route and may stop anywhere along that route to pick up or drop off passengers. * transport of persons and accompanied luggage by taxi and hired vehicle, with driver * transport of persons and accompanied luggage on the basis of private arrangements, such as carpooling and ride sharing * local school bus charter services, with driver * inter-urban and intercity school bus charter services operating by schedule * transport of pupils by school bus between their homes and school and between schools, including in rural areas * transport of persons and accompanied luggage by animal-drawn vehicles, with driver * tuk-tuks, auto and cycle rickshaws and motorcycles serving as taxis
07.3.2.1 Passenger transport by bus and coach S * transport of persons and accompanied luggage by bus, trolleybus, and coach * transport of persons and accompanied luggage by share taxi, a vehicle for hire that may be characterized as a cross between a taxicab and a bus. This mode of transport is often utilized in developing countries. Share taxis are typically smaller in size than buses, ranging from four-seat cars to minibuses, and are often owner-operated. They usually operate without a timetable along a fixed or semi-fixed route and may stop anywhere along that route to pick up or drop off passengers.
07.3.2.2 Passenger transport by taxi and hired vehicle with driver S * transport of persons and accompanied luggage by taxi and hired vehicle, with driver * transport of persons and accompanied luggage through private arrangements, such as carpooling and ride sharing
07.3.2.3 Passenger transport for students to and from school S * local school bus charter services, with driver * inter-urban and intercity school bus charter services operating by schedule * transportation of pupils by school bus between their homes and school and between schools, including in rural areas
07.3.2.9 Other passenger transport by road S * transport of persons and accompanied luggage by animal-drawn vehicles, with driver * tuk-tuks, auto and cycle rickshaws and motorcycles serving as taxis * transport of persons and accompanied luggage by busses with driver (07.3.2.1)
07.3.3 Passenger transport by air S * transport of persons and accompanied luggage by aeroplane and helicopter * passenger transport by drone and multi-copter
07.3.3.1 Passenger transport by air, domestic S * domestic scheduled and chartered air passenger transport services * domestic transport of persons and accompanied luggage by aeroplane and helicopter * domestic air passenger transport by drone and multi-copter
07.3.3.2 Passenger transport by air, international S * transportation of persons and accompanied luggage by air on an international scheduled and chartered flight * international air passenger transport by drone and multi-copter
07.3.4 Passenger transport by sea and inland waterway S * transport of persons and accompanied luggage by ship, boat, ferry, hovercraft and hydrofoil * transport of accompanied private vehicles * water taxis
07.3.4.0 Passenger transport by sea and inland waterway S * transport of persons and accompanied luggage by ship, boat, ferry, hovercraft and hydrofoil * transport of accompanied private vehicles * water taxis
07.3.5 Combined passenger transport S * transport of persons and accompanied luggage via two or more modes of transport when the expenditure cannot be apportioned between them * multiple modes of transport (e.g., bus, tram, subway, ferry) as covered by one ticket * transport of accompanied private vehicles (as covered, e.g., by a ticket for a combined train and ferry trip) * package holidays (09.8.0.0)
07.3.5.0 Combined passenger transport S * transport of persons and accompanied luggage via two or more modes of transport when the expenditure cannot be apportioned between them * multiple modes of transport (e.g., bus, tram, subway, ferry) as covered by one ticket * transport of accompanied private vehicles (as covered, e.g., by a ticket for a combined train and ferry trip) * package holidays (09.8.0.0)
07.3.6 Other passenger transport services S * funicular, elevator, cable car and chairlift transport * services of porters, left-luggage offices (related to storage of travellers’ luggage for a limited period of time) and luggage forwarding offices * travel agents’ commissions, if priced separately * transporter bridges and transport elevators including incline elevators * cable car and chairlift transport at ski resorts and holiday centres (09.4.6.2)
07.3.6.0 Other passenger transport services S * funicular, elevator, cable car and chairlift transport * services of porters, left-luggage offices (related to storage of travellers’ luggage for a limited period of time) and luggage forwarding offices * travel agents’ commissions, if priced separately * transporter bridges and transport elevators including incline elevators * cable-car and chairlift transport at ski resorts and holiday centres (09.4.6.2)
07.4 Transport services for goods
07.4.1 Postal and courier services S * new postage stamps and pre-franked postal matter (e.g., pre-franked postcards, envelopes) * letter courier services * parcel delivery services (incoming and outgoing – parcels sent and parcel home delivery) * parcel delivery services for goods purchased online * small parcel courier services * mailbox rentals * services of porters and left-luggage and luggage-forwarding offices (07.3.6.0) * services of delivery of goods, such as furniture and groceries, if separately priced; local delivery of purchased items, such as take-out meals and prescription drugs; and delivery services made immediately after the item is purchased or scheduled within a short time (07.4.9.2) * postcards, envelopes and other postal matter, not pre-franked (09.7.4.0)
07.4.1.1 Letter handling services S * new postage stamps and other pre-franked postal matter (e.g., pre-franked postcards, envelopes) * letter courier services * mailbox rentals * postcards, envelopes and other postal matter, not pre-franked (09.7.4.0)
07.4.1.2 Courier and parcel delivery services S * parcel delivery services (incoming and outgoing – parcel shipment and parcel home delivery) * small parcel courier services * parcel delivery services for goods purchased online * delivery services for goods (e.g., furniture and groceries), if separately priced (07.4.9.2)
07.4.9 Other transport of goods S * removal and storage services, including of furniture * delivery services for goods (e.g., furniture and groceries), if separately priced * local delivery of purchased items, such as takeout meals and prescription drugs * delivery services generally provided immediately after the purchase of an item or scheduled shortly thereafter * self-storage units (04.1.2.2) * installation of goods (furniture, electric devices, etc.), if separately priced (05.1.2.0, 05.3.3.0) * services of porters and left-luggage and luggage-forwarding offices (07.3.6.0)
07.4.9.1 Removal and storage services S * removal and storage services, including of furniture * self-storage units (04.1.2.2) * services of porters and left-luggage and luggage-forwarding offices (07.3.6.0)
07.4.9.2 Delivery of goods S * delivery services for goods (e.g., furniture, supermarket shopping), when separately priced * local delivery of purchased items, such as takeout meals and prescription drugs * delivery services generally provided immediately after the purchase of an item or scheduled shortly thereafter * installation of goods (furniture, electric devices, etc.) when separately priced (05.1.2.0, 05.3.3.0)
08 Information and communication Division 08 covers three main groups of goods and services: information and communication equipment, including equipment for the reception, recording and reproduction of sound and vision (08.1); software (08.2); and information and communication services (08.3). Information and communication services include telephone services, services providing Internet access, television and radio licences and fees, and subscription services, including streaming services of film and music. Division 08 also includes repair, maintenance and rental of all information and communication equipment.
08.1 Information and communication equipment
08.1.1 Fixed telephone equipment D * telephones, telefax and telephone answering machines, and telephone loudspeakers * telefax and telephone-answering facilities provided by personal computers (08.1.3.1)
08.1.1.0 Fixed telephone equipment D * telephones, telefax and telephone answering machines, and telephone loudspeakers * telefax and telephone-answering facilities provided by personal computers (08.1.3.1)
08.1.2 Mobile telephone equipment D * mobile telephone handsets, including multifunctional devices * smartphones
08.1.2.0 Mobile telephone equipment D * mobile telephone handsets, including multifunctional devices * smartphones
08.1.3 Information processing equipment D * personal computers, printers, photocopiers, scanners, monitors, projectors, augmented-reality and virtual-reality head mounts, modems, routers, network switches, keyboards, mice and digitizers * tablets * calculators, including pocket calculators * toner and ink cartridges, laser printer drums and typewriter ribbons * typewriters and word processors * telefax and telephone-answering facilities of personal computers * 3-D printers * computer software packages, comprising, for example, operating systems, applications and programming languages (08.2.0.0) * video game software; and video game computers and consoles (09.2.1.1) * books, dictionaries, encyclopaedias, foreign language trainers, multimedia presentations, etc. in the form of software (09.7.1.1)
08.1.3.1 Computers, laptops and tablets D * desktop computers and laptops * tablets * telefax and telephone-answering facilities of personal computers * computer software packages, comprising, for example, operating systems, applications and programming languages (08.2.0.0) * video game software; and video game computers and consoles (09.2.1.1) * books, dictionaries, encyclopaedias, foreign language trainers, multimedia presentations, etc. in the form of software (09.7.1.1)
08.1.3.2 Peripheral equipment and its consumable components D * printers, photocopiers, scanners, monitors, projectors, augmented-reality and virtual-reality head mounts, modems, routers, network switches and the like, keyboards, mouses and digitizers * typewriters and word processors (device) * toner and ink cartridges, laser printer drums, typewriter ribbons * calculators, including pocket calculators * web cameras. * 3-D printers
08.1.4 Equipment for the reception, recording and reproduction of sound and vision D * television sets, video cassette players and recorders, digital video recorders (DVRs), DVD players, Blu-ray players, streaming boxes and television aerials of all types * radio receivers (radio sets, digital radio sets, Internet radio sets, satellite radio sets, car radios, radio clocks, two-way radios, walkie-talkies, and amateur radio receivers and transmitters) * portable and non-portable CD players * portable and non-portable sound players * stereo equipment and CD radio cassette recorders * turntables, tuners, amplifiers, cassette decks, microphones and speakers, disc jockey (DJ) equipment and karaoke systems * audio and video systems for cars * set-top boxes, satellite receivers, Internet Protocol television receivers and television converter boxes * digital media players * headphones, earplugs and wireless, including Bluetooth headsets
08.1.4.0 Equipment for the reception, recording and reproduction of sound and vision D * television sets, video cassette players and recorders, digital video recorders (DVRs), DVD players, Blu-ray players, streaming boxes and television aerials of all types * radio receivers (radio sets, digital radio sets, Internet radio sets, satellite radio sets, car radios, radio clocks, two-way radios, walkie-talkies, and amateur radio receivers and transmitters) * portable and non-portable CD players * portable and non-portable sound players * stereo equipment and CD radio cassette recorders * turntables, tuners, amplifiers, cassette decks, microphones and speakers, disc jockey (DJ) equipment and karaoke systems * audio and video systems for cars * set-top boxes, satellite receivers, Internet Protocol television receivers and television converter boxes * digital media players * headphones, earplugs and wireless, including Bluetooth headsets
08.1.5 Unrecorded recording media SD * compact discs recordable (CD-R) and rewritable (CD-RW) * DVDs recordable (DVD-R) and rewritable (DVD-RW) * Blu-ray discs recordable (BD-R) and recordable erasable (BD-RE) * video cassettes * audiotapes, audio cassettes and digital audiotapes (DAT) * external hard drives, solid-state drives and network attached storage (NAS) * USB keys and USB flash drives * secure digital (SD) cards, CompactFlash (CF) cards and so on * magnetic data tapes * other magnetic recording media * other optical recording media * other recording media (phase-change recording media, holographic recording media, molecular recording media, etc.) * recorded recording media (09.5.2.0, 09.7.1)
08.1.5.0 Unrecorded recording media SD * compact discs recordable (CD-R) and rewritable (CD-RW) * DVDs recordable (DVD-R) and rewritable (DVD-RW) * Blu-ray discs recordable (BD-R) and recordable erasable (BD-RE) * video cassettes * audiotapes, audio cassettes and digital audiotapes (DAT) * external hard drives, solid-state drives and network attached storage (NAS) * USB keys and USB flash drives * Secure digital (SD) cards, CompactFlash (CF) cards and so on * magnetic data tapes * other magnetic recording media * other optical recording media * other recording media (phase-change recording media, holographic recording media, molecular recording media, etc.) * recorded recording media (09.5.2.0, 09.7.1)
08.1.9 Other information and communication equipment and accessories D * baby monitors * smartwatches * fitness trackers and other wearable devices (e.g., smartglasses) that, in general, cannot work without a smartphone or tablet connection * e-book readers * chargers, batteries, cables, power banks, docking stations, covers, cases, cradles and mounts * computer components, for example, processors, internal hard drives, solid-state drives, motherboards, memory, DVD drives, hard drives
08.1.9.1 Other information and communication equipment D * baby monitors * smartwatches * fitness trackers and other wearable devices (e.g., smartglasses) that, in general, do not work without a smartphone or tablet connection * e-book readers
08.1.9.2 Other information and communication accessories SD * chargers, batteries for information and communication equipment, cables, power banks, docking stations, covers, cases, cradles and mounts * computer components, for example, processors, internal hard drives, solid-state drives, motherboards, memory, DVD drives, hard drives
08.2 Software, excluding games
08.2.0 Software, excluding games S * computer software packages, comprising, for example, operating systems, applications and programming languages * software subscriptions and use of online software * video game software (09.2.1.1) * books, dictionaries, encyclopaedias, foreign language trainers, multimedia presentations, etc. in the form of software (09.7.1.1)
08.2.0.0 Software, excluding games S * computer software packages, comprising, for example, operating systems, applications and programming languages * software subscriptions and use of online software * video game software (09.2.1.1) * books, dictionaries, encyclopaedias, foreign language trainers, multimedia presentations, etc. in the form of software (09.7.1.1)
08.3 Information and communication services
08.3.1 Fixed communication services S * installation and subscription costs of personal telephone equipment * telephone calls made from a private line or from a public line (public telephone box, post office cabin, etc.) * local, regional, national and international calls * telephone calls from hotels, cafés, restaurants and the like
08.3.1.0 Fixed communication services S * installation and subscription costs associated with personal telephone equipment * telephone calls made from a private line; or from a public line (public telephone box, post office cabin, etc.) * local, regional, national and international calls * telephone calls made from hotels, cafés, restaurants and so on
08.3.2 Mobile communication services S * local, regional, national and international calls, including voice and video calls * subscription fees for messaging services, including voice, text (SMS), multimedia content (MMS) and so on * additional calling features, such as voice mail and call display, whether separately priced from or bundled with mobile service * mobile telephone voice and messaging plans that include limited data * mobile telephone voice, text and data plans * other mobile telephone services n.e.c. * costs of telephone equipment if included in subscription costs * mobile telephones included in a (prepaid or post-paid) package, generally tied to a specific operator for a certain period of time, if not separately priced
08.3.2.0 Mobile communication services S * local, regional, national and international calls, including voice and video calls * subscription fees for messaging services, including voice, text (SMS), multimedia content (MMS) and so on * additional calling features, such as voice mail and call display, whether separately priced from or bundled with mobile service * mobile telephone voice and messaging plans that include limited data * mobile telephone voice, text and data plans * other mobile telephone services n.e.c. * costs of telephone equipment if included in subscription costs * mobile telephones included in a (prepaid or post-paid) package, generally tied to a specific operator for a certain period of time, if not separately priced
08.3.3 Internet access provision services and online storage services S * Internet access services provided by operators of wired, wireless or satellite infrastructure * cloud storage, file hosting and web hosting services * subscriptions for email services * activation and installation fees and monthly rates
08.3.3.0 Internet access provision services and online storage services S * Internet access services provided by operators of wired, wireless or satellite infrastructure * cloud storage, file hosting and web hosting services * subscriptions for email services * activation and installation fees and monthly rates
08.3.4 Bundled telecommunication services S * packages bundling together telephony, Internet and television services * packages comprising any combination of telecommunications services
08.3.4.0 Bundled telecommunication services S * packages bundling together telephony, Internet and television services * packages comprising any combination of telecommunications services
08.3.5 Repair and rental of information and communication equipment S * repair, maintenance and rental of all information and communication equipment, including the cost of materials if the materials are not separately priced * rental of telephones, telefax machines, telephone-answering machines and telephone loudspeakers * rental of wireless telephone equipment * rental of Internet access provision equipment * rental of telegraphy, telex and telefax equipment
08.3.5.0 Repair and rental of information and communication equipment S * repair, maintenance and rental of all information and communication equipment, including the cost of materials if the materials are not separately priced * rental of telephones, telefax machines, telephone-answering machines and telephone loudspeakers * rental of wireless telephone equipment * rental of Internet access provision equipment * rental of telegraphy, telex and telefax equipment
08.3.9 Other information and communication services S * telegraphy, telex and telefax services * provision of nomadic Voice over Internet Protocol (VoIP) services * fees/licenses for access to/reception of public television or radio broadcasts or the possession of a television set or radio * subscription to cable television, satellite television, Internet Protocol television (IPTV) and pay television * streaming services * online video recorder services (web-based digital video recorder services) * video on demand (VOD) services * rental or subscription of CDs, videotapes, DVDs, Blu-ray discs and software (excluding game software) * software installation services * rental and leasing fees for decoders, set-top boxes and so on * repair, rental, and installation of equipment for the reception, recording and reproduction of sound and vision * rental of and subscription to video game software and online games (09.4.3.1) * audiovisual content purchased online for immediate downloading (09.5.2.0)
08.3.9.1 Television and radio licences and fees S * fees/licenses for access to/reception of public television or radio broadcasts or the possession of a television set or radio
08.3.9.2 Subscriptions to audiovisual streaming services and rental of audiovisual content S * streaming services (film and music) * rental of CDs, video tapes, DVDs, Blu-ray discs, software (excluding game software) or download with subscription of audio-visual content * subscription to cable television, satellite television, Internet Protocol television (IPTV), and pay television * online videorecorder services (web-based digital videorecorder (DVR) services) * video on demand (VOD) services * subscription to television via decoders and rental of decoders * rental of and subscription to video game software and online games (09.4.3.1) * audiovisual content purchased online for immediate download (09.5.2.0)
08.3.9.9 Other information and communication services n.e.c. S * telegraphy, telex and telefax services * provision of nomadic voice over Internet Protocol (VoIP) services * software installation services * repair, rental, and installation of equipment for the reception, recording and reproduction of sound and vision
09 Recreation, sport and culture Division 09 includes a wide range of goods and services related to recreation, sport and culture structured into eight groups: (a) Recreational durables: photographic and cinematographic equipment and optical instruments; and major recreational durables such as camper vans, boats, yachts and aeroplanes (group 09.1) (b) Non-major durable recreational goods, such as games and toys, including video game computers and celebration articles; and sporting, camping and open-air equipment (group 09.2) (c) Garden products, plants and flowers; pets and products for pets (excluding veterinary services) (group 09.3) (d) Recreational services: rental, maintenance and repair of goods classified under division 09; veterinary and other pet services; games of chance; and recreational, sporting and leisure services, such as those provided by amusement parks, as well as fees for participation in sports competitions and for admission to sporting events (e) Cultural goods, such as musical instruments and audiovisual media (group 09.5) (f) Cultural services (09.6), such as those provided by cinemas, theatres and concert venues and by museums libraries and cultural sites; and photographic services (group 09.6) (g) Books, newspapers and periodicals, in both printed and electronic format; and stationery and drawing materials (group 09.7) (h) Package holidays, which bundle services such as transportation, accommodation, provision of food, and excursion tours including tour guides (group 09.8). The fact that expenditure on package holiday services cannot be broken down into the separate expenditures on each kind of service led to the creation of a separate package holiday category. Neither the duration of the package holiday nor whether the holiday destination is within or outside the home country is taken into consideration.
09.1 Recreational durables
09.1.1 Photographic and cinematographic equipment and optical instruments D * still cameras, movie cameras and sound-recording cameras, film and slide projectors, enlargers and film processing equipment * video cameras, including camcorders and action cameras * screens, viewers, lenses (including zoom lenses), flash attachments, filters, exposure meters and so on * photographic developer and photographic paper * binoculars, microscopes, telescopes and compasses * materials purchased by households with the intention of undertaking maintenance and repair themselves * unexposed photographic and cinematographic films * camera-specific batteries and chargers * dash cameras (07.2.1.3) * web cameras (08.1.3.2).
09.1.1.1 Cameras D * still cameras, movie cameras and sound-recording cameras, film and slide projectors, enlargers and film processing equipment * video cameras, including camcorders and action cameras * materials purchased by households with the intention of undertaking maintenance and repairs themselves * dash cameras (07.2.1.3) * web cameras (08.1.3.2)
09.1.1.2 Accessories for photographic and cinematographic equipment D * parts and accessories for photographic and cinematographic equipment and optical instruments such as screens, viewers, lenses (including zoom lenses), flash attachments, filters, exposure meters and so on * photographic developer and photographic paper * materials purchased by households with the intention of undertaking maintenance and repairs themselves * unexposed photographic and cinematographic films * camera-specific batteries and chargers
09.1.1.3 Optical instruments D * binoculars, microscopes, telescopes and compasses
09.1.2 Major recreational durables D * camper vans, caravans and trailers * aeroplanes, microlight aircraft, gliders, hang gliders and hot-air balloons * boats, yachts, outboard motors, sails, rigging and superstructures * vessels for recreation, sailboats, sailboards, water-sport boards * canoes, kayaks and windsurfing boards * sea diving equipment * horses and ponies, horse- and pony-drawn vehicles, camels and dromedaries, and related equipment (harnesses, bridles, reins, saddles, etc.), purchased for recreational purposes * golf carts * large garden swimming pools (above ground) * billiard tables, ping-pong tables, pinball machines, gaming machines and so on * other major recreational durables n.e.c. * materials purchased by households with the intention of undertaking maintenance and repairs themselves * horses and ponies, horse- and pony-drawn vehicles, camels and dromedaries, and related equipment, purchased for personal transport (07.1.4.0) * inflatable boats, rafts and swimming pools for use by children and at the beach (09.2.2.2)
09.1.2.1 Camper vans, caravans and trailers D * camper vans, caravans and trailers
09.1.2.2 Aeroplanes, microlight aircraft, gliders, hang gliders and hot-air balloons D * aeroplanes, microlight aircraft, gliders, hang gliders and hot-air balloons
09.1.2.3 Boats, yachts, outboard motors and other water-sport equipment D * boats, yachts, outboard motors, sails, jet skis, rigging and superstructures * vessels for recreation, sailboats, sailboards, water-sport boards * canoes, kayaks, windsurfing boards and so on * sea diving equipment * water sport equipment and related accessories * inflatable boats, rafts and swimming pools (09.2.2.2)
09.1.2.4 Horses, ponies, camels and dromedaries and accessories D * horses and ponies, horse- and pony-drawn vehicles, and camels and dromedaries, and related equipment (harnesses, bridles, reins, saddles, etc.), purchased for recreational purposes * horses and ponies, horse- and pony-drawn vehicles, camels and dromedaries, and related equipment, purchased for personal transport (07.1.4.0)
09.1.2.9 Other major recreational durables D * golf carts * large garden swimming pools (above ground) * billiards tables, ping-pong tables, pinball machines, gaming machines and so on * electric skateboards, self-balancing unicycles and other electric recreational scooters * other major recreational durables n.e.c. * electric kick scooters (07.1.3.0) * inflatable boats, rafts and swimming pools (09.2.2.2)
09.2 Other recreational goods
09.2.1 Games, toys and hobby-related articles SD * card games, board games, parlour games, chess sets and similar items * video game software; video game computers that can be plugged into a television set; video game cassettes and video game CD-ROMs, video game downloads * game applications * gamepads, joysticks, racing wheels and other video gaming accessories * electronic games * toys of all kinds including dolls, soft toys, toy cars and trains, toy bicycles and tricycles, toy construction sets, puzzles, modelling clay, electronic games, masks, disguises, jokes, novelties, fireworks and rockets, and festoons and holiday decorations * remote controlled toy cars, ships, planes and aerial vehicles * requisites for stamp-collecting practised as a hobby (used or cancelled postage stamps, stamp albums, etc.), other collection items (coins, medals, minerals, zoological and botanical specimens, etc.) and other hobby-related articles n.e.c. * materials purchased by households with the intention of undertaking maintenance and repair themselves * collector’s items classifiable as works of art or antiques (05.1.1), or capital formation if acquired primarily as stores of value * video game subscriptions and rentals (09.4.3.1) * children’s scrapbooks (09.7.1.9)
09.2.1.1 Video game computers, consoles, game applications and software SD * video game computers * video game consoles * gamepads, joysticks, racing wheels and other video gaming accessories * electronic games * video game software (for game consoles, computers, tablets and smartphones, on media such as CD-ROMs, cartridges, DVDs, Blu-ray discs and flash drives or available from the Internet) * game applications * video game subscriptions and rentals (09.4.3.1)
09.2.1.2 Other games, toys and hobby-related articles SD * traditional games, for example, card games, parlour games, board games, chess sets * dolls * toy cars, including toy trains, toy bicycles and tricycles * remote controlled toy cars, ships, planes and aerial vehicles * soft toys, teddy bears and so on * toy construction sets * toy instruments * puzzles * modelling clay * masks * disguises * joke toys * novelties * models and replicas of planes, boats, trains and so on * requisites for stamp-collecting practised as a hobby (used or cancelled postage stamps, stamp albums, etc.) * other collection items (coins, medals, minerals, zoological and botanical specimens, etc.) and other hobby tools and articles, n.e.c. * collectors’ items classifiable as works of art or antiques (05.1.1), or capital formation if acquired primarily as stores of value * children’s scrapbooks (09.7.1.9)
09.2.1.3 Celebration articles ND * fireworks and rockets * festoons * Christmas trees * holiday decorations (for Christmas, Easter, Diwali, Eid, Hanukkah and other celebrations)
09.2.2 Sporting, camping and open-air recreation equipment SD * gymnastic, physical education and sporting equipment, such as balls, shuttlecocks, nets, rackets, bats, skis, golf clubs, foils, sabres, poles, javelins and weights, dumb-bells, chest expanders and other body-building equipment * parachutes, paragliders and other skydiving equipment * firearms and/or ammunition, other weapons, and body armour for hunting, sport and personal protection * fishing rods and other fishing equipment * equipment for beach and open-air games, such as bowls, croquet, flying disc games and volleyball * inflatable boats, rafts and swimming pools * skateboards, kickboards, smart balance wheels and hover boards * camping equipment, such as tents, sleeping bags, backpacks for camping, air mattresses, inflating pumps, camping stoves and gas, barbecues and other camping accessories * walking sticks and canes for recreational purposes (e.g., hiking and tracking) * game-specific footwear (ski boots, football boots, golfing shoes and other such footwear fitted with ice skates, rollers, spikes, studs, etc.); protective sports headgear; and other protective sports gear, such as life jackets, boxing gloves, sport gloves, body padding, shin guards, goggles, belts and supports * materials purchased by households with the intention of undertaking maintenance and repair themselves * Global Positioning System (GPS) (satellite-based radionavigation positioning) equipment for boating and hiking * garden and camping furniture (05.1.1.2) * motorcycle and bicycle crash helmets (07.2.1.3) * rental and repair of sporting, camping and open-air recreation equipment (09.4.4.0)
09.2.2.1 Sporting equipment SD * gymnastic, physical education and sporting equipment, such as balls, shuttlecocks, nets, rackets, bats, skis, golf clubs, discuses and javelins * parachutes, paragliders and other skydiving equipment * firearms and ammunition, other weapons, and body armour for hunting, sport and personal protection * fishing rods and other fishing equipment * skateboards, kickboards, smart balance wheels and hover boards * walking sticks and canes for recreational purposes (e.g., hiking and tracking) * game-specific footwear (ski boots, football boots, golfing shoes and other such footwear fitted with ice skates, rollers, spikes, studs, etc.) * game-specific sportswear (ski suits, etc.) * protective sports headgear * other protective sports gear, such as life jackets, boxing gloves, sport gloves, body padding, shin guards, goggles, belts, supports * motorcycle and bicycle crash helmets (07.2.1.3) * rental and repair of sporting, camping and open-air recreation equipment (09.4.4.0)
09.2.2.2 Camping and open-air recreation equipment SD * equipment for beach and open-air games, such as bowls, croquet, flying disc games, and volleyball and inflatable boats, rafts and swimming pools * tents, sleeping bags, backpacks for camping, air mattresses, inflating pumps, camping stoves and gas, barbecues and other camping accessories * Global Positioning System (GPS) (satellite-based radionavigation positioning) equipment for boating and hiking * garden and camping furniture (05.1.1.2) * rental and repair of camping and open-air recreation equipment (09.4.4.0)
09.3 Garden products and pets
09.3.1 Garden products, plants and flowers ND * soil, peat, composts and fertilizers * insecticides, pesticides, herbicides and fungicides four outdoor and garden use * lawn turf, specially treated soils for ornamental gardens and horticultural preparations * pots and pot holders * decorative garden materials * indoor plants, natural and artificial * outdoor plants * seeds, bulbs and tubers for planting * shrubs * indoor flowers, natural and artificial, whether arranged in a vase or not * outdoor flowers * flower seeds and bulbs * natural and artificial flowers and wreaths for decoration of burial places * cut flowers * flower and plant delivery charges, if not priced separately * gardening services (04.4.4.9, 05.6.2.1) * motorized gardening equipment (05.5.1.0) * non-motorized gardening tools (05.5.2.1) * insecticides, pesticide and fungicides for household use; gardening gloves (05.6.1.9) * flower and plant delivery charges, if priced separately (07.4.9.2) * Christmas trees (09.2.1.3)
09.3.1.1 Garden products ND * soil, peat and fertilizers, pesticides, composts * lawn turf, specially treated soils for ornamental gardens and horticultural preparations * pots and pot holders * decorative garden materials * gardening services (04.4.4.9, 05.6.2.1) * motorized gardening equipment (05.5.1.0) * non-motorized gardening tools (05.5.2.1) * insecticides, pesticides and fungicides for household use; gardening gloves (05.6.1.9)
09.3.1.2 Plants, seeds and flowers ND * indoor plants, natural and artificial * outdoor plants * seeds, bulbs and tubers for planting * shrubs * indoor flowers, natural and artificial, whether in a vase or not * outdoor flowers * flower seeds and bulbs * natural and artificial flowers and wreaths for decoration of burial places * cut flowers * flower and plant delivery charges, if separately priced (07.4.9.2) * Christmas trees (09.2.1.3) * soil, peat, composts and fertilizers (09.3.1.1)
09.3.2 Pets and pet products D * pets, pet foods, pet veterinary and grooming products, collars, leashes, kennels, birdcages, fish tanks, cat litter * feed and veterinary products for animals used for transportation, own consumption or recreation * horses, ponies, camels and dromedaries used for transport (07.1.4.0) * horses, ponies, camels and dromedaries used for recreation (09.1.2.4) * veterinary and other services for pets and other household animals (09.4.5.0)
09.3.2.1 Pets D * purchase of pets * horses, ponies, camels and dromedaries used for transport (07.1.4.0) * horses, ponies, camels and dromedaries used for recreation (09.1.2.4)
09.3.2.2 Products for pets and other household animals ND * pet foods, pet veterinary and grooming products, collars, leashes, kennels, birdcages, fish tanks, cat litter * feed and veterinary products for animals used for transportation, own consumption or recreation * veterinary and other services for pets and other household animals (09.4.5.0)
09.4 Recreational services
09.4.1 Hire and repair of photographic and cinematographic equipment and optical instruments S The cost of materials is included only if the materials are not priced separately. * hire of photographic and cinematographic equipment and optical instruments * repair of photographic and cinematographic equipment and optical instruments * separate purchases of materials made by households with the intention of undertaking maintenance and repair themselves (09.1.1)
09.4.1.0 Hire and repair of photographic and cinematographic equipment and optical instruments S The cost of materials is included only if the materials are not priced separately. * hire of photographic and cinematographic equipment and optical instruments * repair of photographic and cinematographic equipment and optical instruments * separate purchases of materials made by households with the intention of undertaking maintenance and repair themselves (09.1.1)
09.4.2 Hire, maintenance and repair of major recreational durables S The cost of materials is included only if the materials are not priced separately. * maintenance and repair of major recreational durables, as listed under 09.1.2 * winter lay-up of boats, yachts, camper vans, caravans, etc.; hangar services for private planes; and marina services for boats * hire of major recreational durables, as listed under 09.1.2 * fuel and lubricants for recreational vehicles (07.2.2) * hire of equipment for transport (07.2.4.4) * materials purchased by households with the intention of undertaking maintenance or repair themselves (09.1.2.1)
09.4.2.1 Hire, maintenance and repair of camper vans and caravans S The cost of materials is included only if the materials are not priced separately. * hire of camper vans and caravans * maintenance and repair of camper vans and caravans * winter lay-up of camper vans and caravans * fuel and lubricants for recreational vehicles (07.2.2) * materials purchased by households with the intention of undertaking maintenance or repair themselves (09.1.2)
09.4.2.2 Hire, maintenance and repair of other major recreational durables S The cost of materials is included only if the materials are not priced separately. * hire of major recreational durables, as listed under 09.1.2.2, 09.1.2.3, 09.1.2.4 and 09.1.2.9 * winter lay-up of boats, yachts and so on; hangar services for private planes; and marina services for boats * fuel and lubricants for recreational vehicles (07.2.2) * rental of equipment for transport (07.2.4.4) * materials purchased by households with the intention of undertaking maintenance or repair themselves (09.1.2)
09.4.3 Hire and repair of games, toys and hobby-related articles S The cost of materials is included only if the materials are not priced separately. * hire of video game consoles * hire of and subscriptions to software and applications * repair of video game consoles, toys and hobby-related articles
09.4.3.1 Hire of game software and subscription to online games S * hire of game software (i.e., games contained on CDs, DVDs, Blu-ray discs, etc.) * subscriptions to game software and applications * subscriptions to play online games, for video game network services and for cloud gaming services
09.4.3.2 Hire and repair of other games, toys and hobby-related articles S The cost of materials is included only if the materials are not priced separately. * hire and repair of video game consoles and other video game-related equipment * hire and repair of toys and hobby-related articles * hire of toys and games
09.4.4 Hire and repair of sporting, camping and open-air recreational equipment S The cost of materials is included only if the materials are not priced separately. * hire and repair of sporting, camping and open-air recreational equipment * hire of beach umbrellas and deckchairs * hire of major recreational durables, as listed under 09.1.2.2, 09.1.2.3, 09.1.2.4 and 09.1.2.9
09.4.4.0 Hire and repair of sporting, camping and open-air recreational equipment S The cost of materials is included only if the materials are not priced separately. * hire and repair of sporting, camping and open-air recreational equipment * hire of beach umbrellas and deckchairs * hire of major recreational durables, as listed under 09.1.2.2, 09.1.2.3, 09.1.2.4 and 09.1.2.9
09.4.5 Veterinary and other services for pets S * veterinary and other pet services, such as grooming, tattooing and training * pet boarding and pet day-care services * veterinary and hosting services for household animals, such as animals used for transportation, own consumption or recreation * pet products (09.3.2.2)
09.4.5.0 Veterinary and other services for pets S * veterinary and other pet services, such as grooming, tattooing and training * pet boarding services and pet day-care services. * veterinary and hosting services for household animals, such as animals used for transportation, own consumption or recreation * pet products (09.3.2.2)
09.4.6 Recreational and sporting services S * recreational and sporting services provided at: sports stadiums, horse-racing courses, motor-racing circuits and velodromes; skating rinks, swimming pools, golf courses, gymnasiums, fitness centres, tennis courts, squash courts, bowling alleys and shooting ranges; fairgrounds and amusement parks; ski slopes and by ski lifts * roundabouts, see-saws and other children’s playground facilities * pinball and other games for adults, excluding games of chance * gaming arcades * out-of-school lessons, as provided to individuals and groups, in bridge, chess, aerobics, skating, skiing, swimming and other pastimes * sports club and fitness centre membership fees * services provided by mountain guides, tour guides and so on * boating-related navigational aid services * water-park services * dancing establishment and nightclub entrance fees * sports competition participation fees * fees for sports title and sports category certificates * hunting and fishing licences * paid fishing * fees for membership in fishermen’s and hunters’ clubs * cable-car and chairlift transport other than at ski resorts and holiday centres (07.3.6.0) * games of chance (09.4.7.0)
09.4.6.1 Recreational and leisure services S * recreational and sporting services provided at fairgrounds and amusement parks * roundabouts, see-saws and other playground facilities for children * out-of-school lessons, as provided to individuals and groups, in bridge, chess, sewing, cooking and other activities * pinball and other games for adults, excluding games of chance * water-park services * arcade games * services provided by mountain guides, tour guides and so on * dancing establishment and nightclub entrance fees * games of chance (09.4.7.0)
09.4.6.2 Services associated with the practice of sports S * recreational and sporting services provided at skating rinks, swimming pools, golf courses, gymnasiums, fitness centres, tennis courts, squash courts, bowling alleys and shooting ranges * ski slopes, ski lifts and the like * cable-car and chairlift transport at ski resorts and holiday centres * out-of-school lessons, as provided to individuals and groups, in aerobics, skating, skiing, swimming and other sports * sports club and fitness centre memberships fees * boating-related navigational aid services * sports competition participation fees * fees for sports title and sports category certificates * hunting and fishing licences * paid fishing * fees for membership in fishermen’s and hunters’ clubs * cable-car and chairlift transport other than at ski resorts or holiday centres (07.3.6.0)
09.4.6.3 Services associated with attendance at sporting events S * admission tickets to live sporting events, such as football games, hockey games, ice-skating competitions, ski competitions, soccer games, tennis matches, horse-racing, motor-racing, track cycling (at velodromes) and so on
09.4.7 Games of chance S * service charges associated with lotteries, bookmakers, totalizators, casinos and other gambling establishments, gaming machines, bingo halls, sale of scratch cards, sweepstakes and so on * online games of chance
09.4.7.0 Games of chance S * service charges associated with lotteries, bookmakers, totalizators, casinos and other gambling establishments, gaming machines, bingo halls, sale of scratch cards, sweepstakes and so on * online games of chance
09.5 Cultural goods
09.5.1 Musical instruments D * musical instruments of all sizes, including electronic musical instruments, such as pianos, organs, violins, guitars, drums, trumpets, clarinets, flutes, recorders and harmonicas * replacement parts for musical instruments * toy instruments (09.2.1.2)
09.5.1.0 Musical instruments D * musical instruments of all sizes, including electronic musical instruments, such as pianos, organs, violins, guitars, drums, trumpets, clarinets, flutes, recorders, harmonicas and so on * replacement parts for musical instruments * toy instruments (09.2.1.2)
09.5.2 Audiovisual media SD * recorded tapes, CD-ROMs, DVDs, Blu-ray discs, gramophone records and flash drives, reproducing sound and visual material * downloads of music and films * software (other than video game software) (08.2.0.0) * video games and game applications and software (09.2.1.1) * recorded tapes, CDs, DVDs, Blu-ray discs, gramophone records and flash drives, reproducing books, both educational and non-educational, novels, plays, poetry, dictionaries, encyclopaedias, guidebooks and musical scores (09.7.1)
09.5.2.0 Audiovisual media SD * recorded tapes, CD-ROMs, DVDs, Blu-ray discs, gramophone records and flash drives, reproducing sound and picture material * downloads of music and films * software (other than video game software) (08.2.0.0) * video games and game applications and software (09.2.1.1) * recorded tapes, CDs, DVDs, Blu-ray discs, gramophone records and flash drives, reproducing books, both educational and non-educational, novels, plays, poetry, dictionaries, encyclopaedias, guidebooks and musical scores (09.7.1)
09.6 Cultural services
09.6.1 Services provided by cinemas, theatres and concert venues S * services provided by cinemas * services provided by theatres and opera houses * services provided by concert and music venues * services provided by circuses, sound and light (son et lumière) and other shows * services of musicians, clowns, performers for private entertainments * music, dancing and artistic performances * arts and music festivals
09.6.1.0 Services provided by cinemas, theatres and concert venues S * services provided by cinemas * services provided by theatres and opera houses * services provided by concert and music venues * services provided by circuses, sound and light (son et lumière) and other shows * services of musicians, clowns, performers for private entertainments * music, dancing and artistic performance * art and music festivals
09.6.2 Services provided by museums, libraries and cultural sites S * services provided by museums, art galleries, exhibitions, historical monuments and archaeologic sites * services provided by libraries * services provided by national parks, zoological and botanical gardens and aquaria
09.6.2.0 Services provided by museums, libraries and cultural sites S * services provided by museums, art galleries, exhibitions, historical monuments and archaeologic sites * services provided by libraries * services provided by national parks, zoological and botanical gardens and aquaria
09.6.3 Photographic services S * services provided by photographers, such as portrait photography, event photography and video production (e.g., for weddings), film developing, print processing and enlarging * photographic services provided by non-specialized shops (e.g., supermarkets, consumer electronic stores, etc.) * online photographic services
09.6.3.0 Photographic services S * services provided by photographers, such as portrait photography, event photography and video production (e.g., for weddings), film developing, print processing and enlarging * photographic services provided by non-specialized shops (e.g., supermarkets, consumer electronic stores, etc.) * online photographic services
09.6.9 Other cultural services S * hire and repair of musical instruments * bookbinding services * art, dance, music and photography classes (in a classroom setting or via e-learning) * rental of the premises of cultural venues for amateur music group rehearsals and weddings and other celebrations * formal music, dance and art education (division 10 according to the level)
09.6.9.0 Other cultural services S * hire and repair of musical instruments * bookbinding services * art, dance, music and photography classes (in a classroom setting or via e-learning) * rental of the premises of cultural venues for amateur music group rehearsals and weddings and other celebrations * formal music, dance and art education (division 10 according to the level)
09.7 Newspapers, books and stationery
09.7.1 Books SD * books in any form, complete or in excerpts, and on any media (including electronic formats and as photocopies) * atlases, dictionaries, encyclopaedias, guidebooks and musical scores * reproductions of educational books novels, plays, poetry, etc. on any media * scrapbooks and albums for children * stamp albums (09.2.1.2)
09.7.1.1 Educational books and textbooks SD * education textbooks (school/academic manuals, etc.) in any form, complete or in excerpts, and on any media (including electronic formats and as photocopies) * encyclopaedias and dictionaries
09.7.1.9 Other books SD * other books in any form, complete or in excerpts, and on any media (including electronic formats and as photocopies) * fiction and non-fiction books * children’s books and scrapbooks, albums and colouring books for children * art books * musical scores * religious books * travel guides * atlases * scrapbooks and albums for children * stamp albums (09.2.1.2)
09.7.2 Newspapers and periodicals ND * newspapers, magazines and other periodicals * newspapers and periodicals in all electronic formats
09.7.2.1 Newspapers ND * newspapers purchased at kiosks * newspaper subscriptions (home-delivery) * newspaper subscriptions (digital access) * newspapers in all electronic formats
09.7.2.2 Magazines and periodicals ND * lifestyle magazines * children’s magazines * hobby and leisure magazines * business and political magazines * television magazines * magazine and periodical subscriptions (home delivery) * magazines and periodical subscriptions (digital access) * magazines and periodicals in all electronic formats
09.7.3 Miscellaneous printed matter ND Miscellaneous printed matter, including in electronic form. * catalogues and advertising material * posters, picture postcards and calendars * greeting cards and visiting cards, announcement cards and message cards * maps and globes * pre-franked postcards, envelopes and aerogrammes (07.4.1.1) * stamp albums (09.2.1.2)
09.7.3.0 Miscellaneous printed matter ND Miscellaneous printed matter, including in electronic form. * catalogues and advertising material * posters, picture postcards, calendars * greeting cards and visiting cards, announcement and message cards * maps and globes * pre-franked postcards, envelopes and aerogrammes (07.4.1.1) * stamp albums (09.2.1.2)
09.7.4 Stationery and drawing materials ND * writing pads, envelopes, account books, diaries and so on * postcards, envelopes and other postal matter, not pre-franked * drawing paper * educational materials, such as exercise books * wrapping paper * pens, pencils, fountain pens, ballpoint pens, felt-tip pens, inks, erasers, pencil sharpeners and so on * stencils, carbon paper, inking pads, correcting fluids and so on * paper punches, paper cutters, paper scissors, office glues and adhesives, staplers and staples, paper clips, drawing pins and so on * drawing and painting materials, such as canvas, card, paints, crayons, pastels and brushes * slide rules, geometry instruments, slates, chalks and pencil boxes * pre-franked postcards, envelopes and aerogrammes (07.4.1.1) * pocket calculators (08.1.3.2)
09.7.4.0 Stationery and drawing materials ND * writing pads, envelopes, account books, diaries and so on * postcards, envelopes and other postal matter, not pre-franked * drawing paper * educational materials, such as exercise books * wrapping paper * pens, pencils, fountain pens, ballpoint pens, felt-tip pens, inks, erasers, pencil sharpeners and so on * stencils, carbon paper, inking pads, correcting fluids and so on * paper punches, paper cutters, paper scissors, office glues and adhesives, staplers and staples, paper clips, drawing pins and so on * drawing and painting materials, such as canvas, card, paints, crayons, pastels and brushes * slide rules, geometry instruments, slates, chalks and pencil boxes * pre-franked postcards, envelopes and aerogrammes (07.4.1.1) * pocket calculators (08.1.3.2)
09.8 Package holidays
09.8.0 Package holidays S * all-inclusive holidays or tours that provide for travel, food, accommodation, guides and so on * excursion tours, including transport and guide * sport and recreation camps for children as well as for adults (usually during summer holidays), which include catering and accommodation as well as activities
09.8.0.0 Package holidays S * all-inclusive holidays or tours that provide for travel, food, accommodation, guides and so on * excursion tours, including transport and guide * sport and recreation camps for children as well as for adults (usually during summer holidays), which include catering and accommodation as well as activities
10 Education services Division 10 covers educational services only. The focus of groups 10.1 to 10.4 is on formal education (that leads to a certificate or diploma). It includes education done through radio or television broadcasting and e-learning and correspondence courses. It also includes admission and registration fees, as well as tuition fees. It further includes other education-related fees, such as camps and field trips, course fees, diploma fees, examination fees, graduation fees, laboratory fees, and physical education fees. The breakdown of educational services is based on the level categories of the 2011 revision of the International Standard Classification of Education (ISCED 2011) of UNESCO. This division does not include expenditures on other education-related goods and services, such as: * school uniforms (03.1.2.4) * education support services, such as health-care services (06) * transport services, except in the case of excursions that are part of the normal school programme (07.3.2.3) * textbooks and academic journals (09.7.1.1) * stationery (09.7.4.0) * catering services (11.1.2.1) * accommodation services (11.2.0.3)
10.1 Early childhood and primary education
10.1.0 Early childhood and primary education S * levels 0 and 1 of ISCED 2011 (early childhood and primary education) * literacy programmes for students too old for primary school * education services for children with special educational need * excursions that are part of the normal school programme (travel and accommodation costs) * childcare services without educational programme (13.3.0.1)
10.1.0.1 Early childhood education S * level 0 of ISCED 2011: Early childhood education is designed primarily to support children’s early cognitive, physical, social and emotional development and introduce very young children to organized instruction outside the family context. Programmes are designed for children below the entry age to primary education and are typically centre- or school-based. This education may also be provided in hospitals or in special schools or training centres * education services for children with special educational needs * excursions that are part of the normal school programme (travel and accommodation costs) * childcare services without educational programme (13.3.0.1).
10.1.0.2 Primary education S * level 1 of ISCED 2011: Primary education usually begins at age 5, 6 or 7 and generally lasts for four to seven years. Programmes are normally designed to provide students with fundamental skills in reading, writing and mathematics and to establish a solid foundation for learning and understanding core areas of knowledge and personal and social development * organized instruction for children with special needs and literacy or basic skills programmes within or outside the school system that are similar in content to programmes in primary education * literacy programmes for students too old for primary school * excursions that are part of the normal school programme (travel and accommodation costs)
10.2 Secondary education
10.2.0 Secondary education S * levels 2 and 3 of ISCED 2011 (lower-secondary and upper secondary education). Secondary education is designed to lay the foundation for lifelong learning and human development and to provide the skills and knowledge needed either for further studies at post-secondary and tertiary levels or for entry into the labour market, or both. Programmes are increasingly subject-oriented and specialized. Different study options or streams are offered, including vocational education and training * secondary education for adults and young people, including second chance or reintegration programmes * out-of-school secondary education for adults and young people * education services for adolescents with special educational needs * excursions or student exchanges that are part of the normal school programme (travel and accommodation costs)
10.2.0.0 Secondary education S * levels 2 and 3 of ISCED 2011 (lower-secondary and upper secondary education). Secondary education is designed to lay the foundation for lifelong learning and human development and to provide the skills and knowledge needed either for further studies at post-secondary and tertiary levels or for entry into the labour market, or both. Programmes are increasingly subject-oriented and specialized. Different study options or streams are offered, including vocational education and training * secondary education for adults and young people, including second chance or reintegration programmes * out-of-school secondary education for adults and young people * education services for adolescents with special educational needs * excursions or student exchanges that are part of the normal school programme (travel and accommodation costs)
10.3 Post-secondary non-tertiary education
10.3.0 Post-secondary non-tertiary education S * level 4 of ISCED 2011 (post-secondary non-tertiary education) provides learning experiences building on secondary education, preparing for entry into the labour market and tertiary education. It is aimed at the individual acquisition of knowledge, skills and competencies lower than the level of complexity characteristic of tertiary education. Post-secondary non-tertiary education is typically designed to provide individuals who completed upper secondary education without qualifications required for progression to tertiary education and/or for individuals seeking specific types of employment when their secondary qualification does not grant such access. For example, graduates from general secondary programmes may choose to complete a non-tertiary vocational qualification or graduates from vocational secondary programmes may choose to increase their level of qualifications or specialize further. Usually, programmes at this level are designed for direct entry into the labour market. General programmes designed to give access to or improved access to tertiary education can also exist * out-of-school post-secondary non-tertiary education for adults and young people * education services for young people and adults with special educational needs * excursions or student exchanges that are part of the normal school programme (travel and accommodation costs)
10.3.0.0 Post-secondary non-tertiary education S * level 4 of ISCED 2011 (post-secondary non-tertiary education) provides learning experiences building on secondary education, preparing for entry into the labour market and tertiary education. It is aimed at the individual acquisition of knowledge, skills and competencies lower than the level of complexity characteristic of tertiary education. Post-secondary non-tertiary education is typically designed to provide individuals who completed upper secondary education without qualifications required for progression to tertiary education and/or for individuals seeking specific types of employment when their secondary qualification does not grant such access. For example, graduates from general secondary programmes may choose to complete a non-tertiary vocational qualification or graduates from vocational secondary programmes may choose to increase their level of qualifications or specialize further. Usually, programmes at this level are designed for direct entry into the labour market. General programmes designed to give access to or improved access to tertiary education can also exist * out-of-school post-secondary non-tertiary education for adults and young people * education services for young people and adults with special educational needs * excursions or student exchanges that are part of the normal school programme (travel and accommodation costs)
10.4 Tertiary education
10.4.0 Tertiary education S * levels 5, 6, 7 and 8 of ISCED 2011 (tertiary education) build on secondary education and provide learning activities in specialized fields of education. It is aimed at a high level of complexity and specialization. It includes both academic education and advanced vocational or professional education. At the highest levels, programmes lead to an advanced research qualification based on advanced study and original research * excursions or student exchanges that are part of the normal school programme (travel and accommodation costs) * university admission tests
10.4.0.0 Tertiary education S * levels 5, 6, 7 and 8 of ISCED 2011 (tertiary education) build on secondary education and provide learning activities in specialized fields of education. It is aimed at a high level of complexity and specialization. They include both academic education and advanced vocational or professional education. At the highest levels, programmes lead to an advanced research qualification based on advanced study and original research * excursions or student exchanges that are part of the normal school programme (travel and accommodation costs) * university admission tests
10.5 Education not defined by level
10.5.0 Education not defined by level S * independent tutors (private lessons), tutor centres, homework help centres and so on * short educational courses, generally for adults, which do not require any special prior instruction, in particular cultural development or some types of vocational training * language immersion courses and international travel for learning languages * languages courses in classroom or online * language proficiency tests * courses in the use of computers and/or specific software * exam preparation courses * online tutoring * driving lessons (07.2.4.3) * training courses for recreation and sports that are not part of an educational programme (09.4.6) * removable media containing foreign language trainers (09.7.1.1)
10.5.0.1 Tutoring S * independent tutors (private lessons to support formal education), tutor centres, homework help centres and so on * exam preparation courses * online tutoring
10.5.0.9 Other education not defined by level S * short educational courses, generally for adults, which do not require any special prior instruction, in particular cultural development or some types of vocational training * language immersion courses and international travel for learning languages * languages courses in classroom or online * language proficiency tests * courses in the use of computers and/or specific software * driving lessons (07.2.4.3) * training courses for recreation and sports that are not part of an educational programme (09.4.6) * removable media containing foreign language trainers (09.7.1.1)
11 Restaurants and accommodation services Division 11 covers food and beverage serving services provided by restaurants, cafés and similar facilities, either with full, limited or self-service, or by canteens, cafeterias or refectories at work or school and other educational establishment premises (11.1). The distinction between full service and limited service relates to the range of the food and beverage serving services: a service by waiters to the individual customer seated at tables will be qualified as a full service. Accommodation (11.2) includes services for visitors and other travellers away from their principal or secondary residence. If not separately priced, it also includes food and beverage services and other serving services, such as housekeeping, parking, laundry, swimming pools and exercise rooms, recreational facilities and conference and convention facilities. * permanent principal or secondary residence accommodation (division 04)
11.1 Food and beverage serving services
11.1.1 Restaurants, cafés and the like S Food and beverages services provided by restaurants, cafés and similar eating facilities providing full, limited or self-service. * tobacco that is consumed with a shisha or a hookah pipe in restaurants, cafés or shisha lounges * tips and gratuities * food and beverage provided by supermarkets and markets whether or not consumed on their premises (division 01 or division 02) * food products and beverages dispensed by automatic vending machines not in connection with a self-service restaurant or similar (e.g., automat restaurants) (01.1.9.1 or 02.1) * tobacco purchases (02.3.0) * food and beverage services on public transport, if not separately priced (07.3) * food and beverage delivery services, if separately priced (07.4.9.2) * dancing establishment and nightclub entrance fees (09.4.6.1) * food and beverage services in establishments providing recreational, cultural, sporting or entertainment services, if not separately priced (09.4.6, 09.6.1.0, 09.6.2.0, 09.6.9.0) * food and beverage services provided in package holidays, if not separately priced (09.8.0.0) * food and beverage services provided by hotels or other lodging establishments, if not separately priced from accommodation (11.2)
11.1.1.1 Restaurants, cafés and the like – with full service S Food and beverage serving services provided by restaurants, cafés and similar eating facilities providing full service consisting of waiter service to individual customers seated at tables, with or without entertainment. * food and beverages provided by full-service facilities serving mainly drinks: cafés, buffets, bars, tearooms and so on * food and beverages provided by full-service restaurants, cafés and the like and consumed off their premises; food and beverages provided by full-service restaurants, cafés and the like and home-delivered * food and beverage full services in hotels or other accommodation establishments, if separately priced from accommodation * food and beverage full services in establishments providing recreational, cultural, sporting or entertainment services (theatres, cinemas, sports stadiums, swimming pools, sports complexes, museums, art galleries, nightclubs, dancing establishments and similar facilities), if separately priced * tobacco that is consumed with a shisha or a hookah pipe in restaurants, cafés or shisha lounges * tips and gratuities * food and beverage provided by supermarkets and markets whether or not consumed on their premises (division 01 or division 02) * tobacco purchases (02.3.0) * food and beverage services on public transport, if not separately priced (07.3) * food and beverage delivery, if separately priced (07.4.9.2) * food and beverage services in establishments providing recreational, cultural, sporting or entertainment services, if not separately priced (09.4.6, 09.6.1.0, 09.6.2.0, 09.6.9.0) * entrance fees for dancing establishments and nightclubs (09.4.6.1) * food and beverage services provided in package holidays, if not separately priced (09.8.0.0) * food and beverage services in hotels or other lodging establishments, if not separately priced from accommodation (11.2)
11.1.1.2 Restaurants, cafés and the like – with limited service S Food and beverage serving services provided by limited and self-service facilities (i.e., without waiter service and with or without seating). * food and beverage services provided by self-service restaurants * food and beverages provided by refreshment stands, fish and chip stands, fast-food outlets without seating and take-away facilities * food products and beverages prepared on the premises and dispensed through automatic vending machines as a delivery service in a self-service restaurant or similar (e.g., automat restaurants) * food and beverage for immediate consumption provided by kiosks, food stalls, food carts, street vendors and the like * ice-cream parlours and cake-serving places * food and beverages provided by catering contractors, whether collected by the customer or delivered to the customer’s home * food and beverage services on public transport (coaches, trains, boats, aeroplanes, etc.), if separately priced * tobacco that is consumed with a shisha or a hookah pipe in restaurants, cafés or shisha lounges * tips and gratuities * food and beverage provided by supermarkets and markets whether or not consumed on their premises (division 01 or division 02) * food products and beverages dispensed by automatic vending machines not in connection with a self-service restaurant or similar (e.g., automat restaurants) (01.1.9.1 or 02.1) * tobacco purchases (02.3.0) * food and beverage services on public transport, if not separately priced (07.3) * food and beverage delivery, if separately priced (07.4.9.2) * food and beverage services in establishments providing recreational, cultural, sporting or entertainment services, if not separately priced (09.4.6, 09.6.1.0, 09.6.2.0, 09.6.9.0) * entrance fees for dancing establishments and nightclubs (09.4.6.1) * food and beverage services provided in package holidays, if not separately priced (09.8.0.0) * food and beverage services in hotels or other lodging establishments, if not separately priced from accommodation (11.2)
11.1.2 Canteens, cafeterias and refectories S Food and beverages provided by canteens, cafeterias or refectories (i.e., restaurants, cafés, etc.) at work/office premises, in schools, universities and other educational establishments, to hospital in-patients, if separately invoiced. * university refectories, military messes and wardrooms * food and beverages provided by schools, universities and other educational establishments, if not separately priced (10.1 – 10.5) * food and beverages provided to hospital in-patients, if not separately priced (06.3)
11.1.2.1 Canteens and cafeterias of universities, schools and kindergartens S Food and beverages provided to students by canteens, cafeterias or refectories (i.e., restaurants, café, etc.) at schools, universities and other educational establishments. * kindergarten canteens * school canteens * university refectories * food and beverages provided by schools, universities and other educational establishments, if not separately priced (10.1 – 10.5)
11.1.2.9 Other canteens, cafeterias and refectories S Food and beverages provided by canteens, cafeterias or refectories (i.e. restaurants, cafés, etc.) at work/office premises, to hospital in-patients, if separately invoiced. * military messes and wardrooms * food and beverages provided to hospital in-patients, if not separately priced (06.3)
11.2 Accommodation services
11.2.0 Accommodation services S Accommodation services for visitors and other travellers away from their permanent principal or secondary residence. Included here are other services, if not separately priced, such as food and beverage services, housekeeping, parking, laundry, swimming pools and exercise rooms, recreational facilities and conference and convention facilities. * resorts, hotels, hotels letting rooms by the hour, motels, inns and pensions * accommodation services provided by private, holiday homes, guesthouses and boarding houses as secondary residence and other “bed and breakfast” establishments * timeshare units * holiday villages and holiday centres, camping, onsite (non-mobile) caravans and boats * youth hostels and mountain refuges * bungalows, chalets, housekeeping cottages and cabins * student residences, school and other educational establishment dormitories, when separately priced, hostels and other accommodations for workers * railway sleeping cars and other public transport, when separately priced * website fees to list, find and rent lodging * travel agency fees for accommodation, if priced separately * tips and gratuities for bellmen, bellhops, hotel porters and maids * payments of households occupying a room in a hotel or boarding house as their main residence (04.1.1.0) * rentals paid by households for a secondary residence or timeshare residence (04.1.2.1) * telephone calls (08.3.1.0) * package holidays (09.8.0.0) * breakfast, meals and other food and beverages provided in accommodation and similar establishments, if separately priced (11.1.1) * non-medical retirement homes for elderly persons and residences for disabled persons (13.3.0.2)
11.2.0.1 Hotels, motels, inns and similar accommodation services S * accommodation services in resorts, hotels and motels * accommodation services in inns, pensions and similar establishments * short-term accommodation services provided by private and holiday homes, guesthouses and boarding houses as secondary residence and other “bed and breakfast” units * timeshare units * hotels letting rooms by the hour * payments of households occupying a room in a hotel or boarding house as their main residence (04.1.1.0) * rentals paid by households for a secondary residence or timeshare residence (04.1.2.1) * telephone calls (08.3.1.0) * package holidays (09.8.0.0) * breakfast, meals and other food and beverages provided in accommodation and similar establishments, if separately priced (11.1.1)
11.2.0.2 Holiday centres, camping sites, youth hostels and similar accommodation services S * holiday villages and holiday centres * camping sites, onsite (non-mobile) caravans and boats, camping grounds and recreational vehicle and trailer parks * youth hostels and mountain refuges * bungalows, chalets, housekeeping cottages and cabins * payments of households occupying a room in holiday centres, camping sites, youth hostels and similar accommodation as their main or secondary residence (04.1.1.0) * telephone calls (08.3.1.0) * breakfast, meals and other food and beverages provided in accommodation and similar establishments, if separately priced (11.1.1)
11.2.0.3 Accommodation services of boarding schools, universities and other educational establishments S * student residences, school and other educational establishments dormitories, if separately priced * homes for disabled or maladjusted persons (13.3.0.2)
11.2.0.9 Other accommodation services S * hostels and other accommodations for workers * railway sleeping cars and other public transport, if separately priced * website fees to list, find and rent lodging * travel agency fees for accommodation, if separately priced * telephone calls (08.3.1.0) * breakfast, meals and other food and beverages provided in accommodation and similar establishments, if separately priced (11.1.1) * homes for disabled or maladjusted persons (13.3.0.2)
12 Insurance and financial services Division 12 covers insurance (12.1) and financial services (12.2). Insurance and financial services are provided by financial corporations. These may be paid for explicitly or implicitly. Some transactions in financial assets may also involve both explicit and implicit charges. Implicit charges are not always as evident, given that the way in which charges are made for most goods and services and are typically calculated using a number of observable transactions. Examples of implicit charges arise from the financial services provided in association with interest charges on loans and deposits, the acquisition and disposal of financial assets and liabilities in financial markets, and insurance and pension schemes. The imputed values of expenditure on insurance and financial services are not directly observable from household income and expenditure surveys. Insurance services are subdivided by type of insurance. Financial services are subdivided by financial intermediation services indirectly measured and by the other forms of actual and indirect charges and remittance fees for financial services. For the definition and the measurement of the insurance and financial services, specific national account concepts (2008 SNA) do apply.
12.1 Insurance Service charges for insurance are classified by type of insurance, namely, life insurance and non-life insurance (i.e., insurance in connection with the dwelling, health, transport, etc.). Service charges for multi-risk insurance covering several risks should be classified on the basis of the cost of the principal risk if it is not possible to allocate the service charges to the various risks covered. The basic method for measuring the service charge for non-life insurance is total premiums earned plus investment income earned from investing the premiums, less adjusted claims incurred. The basic method for measuring the service charge for life insurance is premiums earned plus investment income earned from investing the premiums, less benefits due to fewer increases (plus decreases) in life insurance technical reserves.
12.1.1 Life and accident insurance S * service charges for life insurance, annuities, death benefit insurance, education insurance and so on * service charges for funeral insurance * service charges for accident insurance
12.1.1.0 Life and accident insurance S * service charges for life insurance, annuities, death benefit insurance, education insurance and so on * service charges for funeral insurance * service charges for accident insurance
12.1.2 Insurance connected with health S * service charges for direct sickness insurance * service charges for social health insurance * service charges for disability insurance * service charges for critical illness insurance * service charges for long-term care insurance * service charges for supplementary health insurance * service charges for supplementary prescription drug insurance * service charges for travel health insurance * service charges for medical transport (e.g., ambulance) insurance
12.1.2.0 Insurance connected with health S * service charges for direct sickness insurance * service charges for social health insurance * service charges for disability insurance * service charges for critical illness insurance * service charges for long-term care insurance * service charges for supplementary health insurance * service charges for supplementary prescription drug insurance * service charges for travel health insurance * service charges for medical transport (e.g., ambulance) insurance
12.1.3 Insurance connected with dwellings S * service charges paid by owner-occupiers and by tenants for the kinds of insurance typically taken out by tenants against fire, theft, water damage and so on * service charges for household contents insurance * service charges paid by owner-occupiers for the kinds of insurance typically taken out by landlords (intermediate consumption)
12.1.3.0 Insurance connected with dwellings S * service charges paid by owner-occupiers and by tenants for the kinds of insurance typically taken out by tenants against fire, theft, water damage and so on * service charges paid by owner-occupiers and by tenants for household contents insurance * service charges paid by owner-occupiers for the kinds of insurance typically taken out by landlords (intermediate consumption)
12.1.4 Insurance connected with transport S * service charges for insurance in respect of personal transport equipment * service charges for travel insurance (for change of travel plans, travel cancellation, etc.) and luggage insurance
12.1.4.1 Personal transport insurance S * service charges for car insurance * service charges for insurance in respect of personal transport equipment * service charges for insurances covering civil liability or damage to third parties or their property arising from the operation of personal transport equipment * service charges for insurance in respect of bikes, motorcycles, boats, yachts, sailboats, airplanes and so on
12.1.4.2 Travel insurance S * service charges for travel insurance (for change of travel plans, travel cancellation, etc.) and luggage insurance * travel health insurance (12.1.2.0)
12.1.9 Other insurance S * service charges for other insurance, such as civil liability for injury or damage to third parties or their property * service charges for standardized guarantees * service charges for legal insurance * service charges for pet medical insurance * civil liability or damage to third parties or their property arising from the operation of personal transport equipment (12.1.4.1)
12.1.9.0 Other insurance S * service charges for other insurance, such as civil liability for injury or damage to third parties or their property * service charges for standardized guarantees * service charges for legal insurance * service charges for pet medical insurance * civil liability or damage to third parties or their property arising from the operation of personal transport equipment (12.1.4.1)
12.2 Financial services Financial services are subdivided by financial intermediation services indirectly measured and by the other forms of actual and implicit charges and remittance fees for financial services.
12.2.1 Financial intermediation services indirectly measured S Financial intermediation services indirectly measured is calculated as the difference between the actual bank interest receivable and SNA interest receivable by financial corporations on the loans that they issue, and the difference between SNA interest payable and the actual bank interest payable by financial corporations on the deposits of their customers. * financial intermediation services, indirectly measured, of deposit-taking corporations * implicit financial services provided by moneylenders, credit card issuers, finance associates of retailers who may be responsible for providing loans, pawnshops and corporations involved in lending (e.g., in providing student loans and import/export loans)
12.2.1.0 Financial intermediation services indirectly measured S Financial intermediation services indirectly measured is calculated as the difference between the actual bank interest receivable and SNA interest receivable by financial corporations on the loans that they issue, and the difference between SNA interest payable and the actual bank interest payable by financial corporations on the deposits of their customers. * financial intermediation services, indirectly measured, of deposit-taking corporations * implicit financial services provided by moneylenders, credit card issuers, finance associates of retailers who may be responsible for providing loans, pawnshops and corporations involved in lending (e.g., in providing student loans and import/export loans)
12.2.2 Explicit charges by deposit-taking corporations S * explicit charges for the financial services of deposit-taking corporations, such as commercial banks, credit unions, cooperative banks, savings banks, post banks and postal savings banks * remittances fees (12.2.9.1)
12.2.2.0 Explicit charges by deposit-taking corporations S * actual charges for the financial services of deposit-taking corporations, such as commercial banks, credit unions, cooperative banks, savings banks, post banks and postal savings banks * remittances fees (12.2.9.1)
12.2.9 Other financial services S * actual and implicit charges for the financial services of money changers and other financial institutions * fees and service charges and implicit charges of money market funds, non-money market investment funds, brokers, consultants and the like * fees and service charges and implicit charges of money market funds, non-money market investment funds, brokers and the like * administrative charges and implicit charges of pension funds and the like * remittance fees
12.2.9.1 Remittances fees S * remittance fees for financial services provided by financial auxiliaries, such as money transfer agents
12.2.9.9 Other financial services n.e.c. S * actual and implicit charges for the financial services of money changers and other financial institutions * fees and service charges and implicit charges of money market funds, non-money market investment funds, brokers, consultants and the like * fees and service charges and implicit charges of money market funds, non-money market investment funds, brokers and the like * administrative and implicit charges of pension funds and the like * other financial services n.e.c.
13 Personal care, social protection and miscellaneous goods and services Division 13 covers goods and services for personal care (13.1), jewellery and watches (13.2), services of social protection (13.3) and all other services for households that are not classified elsewhere (13.9). Goods and services for personal care cover electric and non-electric appliances for personal care and hairdressing services. Goods of personal effects cover jewellery and watches, celebration and devotional articles, and travel goods and articles. Social protection services cover childcare, non-medical retirement homes for elderly persons and disabled persons, home care services for the elderly and disabled and related services. Group 13.9 covers all the other services for households that are not classified elsewhere, such as fees for legal and administrative services, fees for real estate agencies, charges for undertaking and payment for various personal services (e.g., graphologists, bodyguards and matrimonial agencies). This division also includes religious services.
13.1 Personal care
13.1.1 Electric appliances for personal care SD * electric razors, hair trimmers and epilators, hand-held and hood hairdryers, straightening irons, curling tongs and styling combs, sunlamps, vibrators, electric toothbrushes and other electric appliances for dental hygiene and so on * repair of electric appliances for personal care
13.1.1.1 Purchase of electric appliances for personal care SD * electric razors, hair trimmers and epilators, hand-held and hood hairdryers, straightening irons, curling tongs and styling combs, sunlamps, vibrators, electric toothbrushes and other electric appliances for dental hygiene and so on * repair of electric appliances for personal care (13.1.1.2)
13.1.1.2 Repair of electric appliances for personal care S The cost of materials is included only if the materials are not separately priced. * repair of electric appliances for personal care
13.1.2 Other appliances, articles and products for personal care ND * non-electric appliances: shavers, razors and hair trimmers and blades therefor, scissors, nail files, combs, shaving brushes, hairbrushes, toothbrushes, nail brushes, hairpins, curlers, personal weighing machines, scales and so on * articles for personal hygiene: toilet soap, medicinal soap, cleansing oil and milk, shaving soap, shaving cream and foam, toothpaste, epilation wax, paper handkerchiefs and so on * beauty products: lipstick, nail varnish, make-up and make-up removal products (including powder compacts, brushes and powder puffs), hair lacquers and lotions, pre-shave and after-shave products, sunbathing products and sunscreens, hair removers, perfumes and toilet waters, personal deodorants, bath products and so on * handkerchiefs made of fabric (03.1.3.1) * baby scales (06.1.2.1)
13.1.2.0 Other appliances, articles and products for personal care ND * non-electric appliances: shavers, razors and hair trimmers and blades therefor, scissors, nail files, combs, shaving brushes, hairbrushes, toothbrushes, nail brushes, hairpins, curlers, personal weighing machines, scales and so on * articles for personal hygiene: toilet soap, medicinal soap, cleansing oil and milk, shaving soap, shaving cream and foam, toothpaste, epilation wax, paper handkerchiefs and so on * beauty products: lipstick, nail varnish, make-up and makeup removal products (including powder compacts, brushes and powder puffs), hair lacquers and lotions, pre-shave and after-shave products, sunbathing products and sunscreens, hair removers, perfumes and toilet waters, personal deodorants, bath products and so on * handkerchiefs made of fabric (03.1.3.1) * baby scales (06.1.2.1)
13.1.3 Hairdressing salons and personal grooming establishments S * hairdressing salons or barbers for women, men and children * facial beauty treatments, depilation, solarium, pedicure, body care, manicure, thalassotherapy, Turkish baths, saunas, non-medical massages and so on * diet clubs and tattoo and piercing services * spas for medical purposes (06.2, 06.3) * animal tattooing (09.4.5.0) * fitness centres (09.4.6.2)
13.1.3.1 Hairdressing S * hairdressing salons or barbers for women, men and children
13.1.3.2 Personal grooming treatments S * facial beauty treatments, depilation, solarium, pedicure, body care, manicure, thalassotherapy, Turkish baths, saunas, non-medical massages and so on * diet clubs and tattoo and piercing services * spas for medical purposes (06.2, 06.3) * animal tattooing (09.4.5.0) * fitness centres (09.4.6.2)
13.2 Other personal effects
13.2.1 Jewellery and watches D * precious stones and metals and jewellery fashioned out of such stones and metals * costume jewellery, cuff links and tiepins * watches and stopwatches * repair, remodelling and hire of jewellery and watches * wall clocks, floor clocks, alarm clocks and travel clocks (05.1.1.4) * repair of floor standing and similar household clocks (05.1.2.0) * ornaments (05.1.1.4, 05.4.0.1) * radio clocks (08.1.4.0) * smartwatches (08.1.9.1) * precious stones and metals and jewellery fashioned out of such stones and metals acquired primarily as stores of value (capital formation)
13.2.1.1 Purchase of jewellery and watches D * precious stones and metals and jewellery fashioned out of such stones and metals * costume jewellery, cuff links and tiepins * watches and stopwatches * wall clocks, floor clocks, alarm clocks and travel clocks (05.1.1.4) * ornaments (05.1.1.4, 05.4.0.1) * radio clocks (08.1.4.0) * smartwatches (08.1.9.1) * precious stones and metals and jewellery fashioned out of such stones and metals acquired primarily as stores of value (capital formation)
13.2.1.2 Repair and hire of jewellery, clocks and watches S The cost of materials is included only if the materials are not separately priced. * repair of jewellery, clocks and watches * remodelling of jewellery * hire of jewellery, clocks and watches * repair of floor standing and similar household clocks (05.1.2.0)
13.2.2 Devotional articles and articles for religious and ritual celebrations SD * religious and ritual articles, such as crucifixes and rosaries, figurines, pictures, votive candles, amulets, strips of paper with prayers, menorah chandeliers, advent wreaths and others * articles to be used in religious celebrations and rituals * Christmas trees, holiday decorations (for Christmas, Easter, Hanukkah, Eid, Diwali and similar) (09.2.1.3) * religious books (09.7.1.9) * funerary articles (13.2.9.1)
13.2.2.0 Devotional articles and articles for religious and ritual celebrations SD * religious and ritual articles, such as crucifixes and rosaries, figurines, pictures, votive candles, amulets, strips of paper with prayers, menorah chandeliers, advent wreaths and others * articles to be used in religious and ritual celebrations * Christmas trees, holiday decorations (for Christmas, Easter, Hanukkah, Eid, Diwali and similar) (09.2.1.3) * religious books (09.7.1.9) * funerary articles (13.2.9.1)
13.2.9 Other personal effects n.e.c. SD * travel goods and other carriers of personal effects: suitcases, trunks, travel bags, attaché cases, satchels, handbags, wallets, purses, backpacks for school and travel and so on * articles for babies: diapers (nappies) of any material, baby carriages, pushchairs/strollers, carrycots, recliners, back carriers, front carriers, harnesses for babies and so on * articles for smokers: pipes, lighters, cigarette cases, cigar cutters, ashtrays, electronic cigarette devices and so on * miscellaneous personal articles: non-corrective sunglasses, protective glasses, umbrellas and parasols, fans, key rings, pill organizers, ear plugs and so on * funerary articles: coffins, gravestones, urns, burial shrouds, and so on * lighter fuel; wall thermometers and barometers * repair and hire of other personal effects * umbrellas and parasols for the garden (05.1.1.2) or for the beach (09.2.2.2) * baby furniture (05.1.1.1) * shopping bags (05.2.1.9) * feeding bottles (05.4.0.3) * baby scales (06.1.2.1) * car seats for babies (07.2.1.3) * protection glasses for the practice of a sport (09.2.2.1) * backpacks for camping and open-air recreation (09.2.2.2)
13.2.9.1 Travel goods, baby articles and other personal effects n.e.c. SD * travel goods and other carriers of personal effects: suitcases, trunks, travel bags, attaché cases, satchels, handbags, wallets, purses, backpacks for school and travel and so on * articles for babies: diapers (nappies) of any material, baby carriages, pushchairs/strollers, carrycots, recliners, back carriers, front carriers, harnesses for babies and so on * articles for smokers: pipes, lighters, cigarette cases, cigar cutters, ashtrays, electronic cigarette devices and so on * miscellaneous personal articles: non-corrective sunglasses, protective glasses, umbrellas and parasols, fans, key rings, pill organizers, ear plugs and so on * funerary articles: coffins, gravestones, urns, burial shrouds, and so on * lighter fuel; wall thermometers and barometers * umbrellas and parasols for the garden (05.1.1.2) or for the beach (09.2.2.2) * baby furniture (05.1.1.1) * baby scales (06.1.2.1) * shopping bags (05.2.1.9) * feeding bottles (05.4.0.3) * car seats for babies (07.2.1.3) * protection glasses for the practice of a sport (09.2.2.1) * backpacks for camping and open-air recreation (09.2.2.2)
13.2.9.2 Repair and hire of other personal effects S The cost of materials is included only if the materials are not separately priced. * repair of other personal effects * hire of other personal effects
13.3 Social protection Social protection, as defined here, covers non-medical assistance and support services provided to persons who are elderly, disabled, have occupational injuries and diseases, are survivors, unemployed, destitute, homeless, low-income earners, indigenous people, immigrants, refugees, alcohol and substance abusers and so on It also covers assistance and support services provided to families and children.
13.3.0 Social protection S Social protection services include residential care, home help and day care. * non-medical retirement homes for elderly persons, non-medical residences for disabled persons, rehabilitation centres providing non-medical long-term support for individuals rather than health care and rehabilitative therapy, schools for disabled persons where the main aim is to help students to overcome their disability * non-medical help to maintain elderly and disabled persons at home (home-cleaning services, meal programmes, non-medical day-care centres, day-care services and holiday-care services) * child-minding outside the home, including after-school centers, nurseries, day-care facilities, wet nurses, crèches, kindergartens (other than educational), play schools and other child-minding facilities * counselling, guidance, arbitration, fostering and adoption services for families * babysitters and so on (05.6.2.1) * social assistance and other social care services that are integrated into a package of care along with medical services are to be included in 06.2.3 if medical services do not require an overnight stay and in 06.3.2 if they do. For example, services of medical convalescent homes or convalescent hospitals; services of homes for the elderly with nursing care; inpatient care hospices; services of palliative care establishments for the terminally ill; services of nursing homes; rest homes with nursing care; services of skilled nursing facilities; services of teaching nursing homes; services of residential mental retardation facilities; mental health and substance abuse facilities for chronic patients (e.g., those with dementia); services of alcoholism or drug addiction rehabilitation facilities (other than licensed hospitals) * services of mental health convalescent homes or hospitals (06.3.2.0) * educational kindergartens (10.1.0.1)
13.3.0.1 Childcare services S * child-minding outside the home, including after-school centers, nurseries, day-care facilities, wet nurses, crèches, kindergartens (other than educational), play schools and other child-minding facilities * babysitters and so on (05.6.2.1) * educational kindergartens (10.1.0.1)
13.3.0.2 Retirement homes for elderly persons and residences for disabled persons, not providing medical care S * non-medical retirement homes for elderly persons * non-medical residences for disabled or maladjusted persons * social assistance and other social care services that are integrated into a package of care along with medical services are to be included in 06.2.3 if medical services do not require an overnight stay and in 06.3.2 if they do. For example, services of medical convalescent homes or convalescent hospitals; services of homes for the elderly with nursing care; inpatient care hospices; services of palliative care establishments for the terminally ill; services of nursing homes; rest homes with nursing care; services of skilled nursing facilities; services of teaching nursing homes; services of residential mental retardation facilities; mental health and substance abuse facilities for chronic patients (e.g., those with dementia); services of alcoholism or drug addiction rehabilitation facilities (other than licensed hospitals) * services of mental health convalescent homes or hospitals (06.3.2.0)
13.3.0.3 Home care services for elderly and disabled S * help to maintain elderly and disabled persons at home (home-cleaning services, meal programmes, day-care centres, day-care services and holiday-care services)
13.3.0.9 Other social protection services S * schools for disabled persons where the main aim is to help students to overcome their disability * guidance, arbitration, fostering and adoption services for families
13.9 Other services
13.9.0 Other services S * fees for legal services, employment agencies and so on * services of lawyers, notaries, accountants and so on * services of undertakers and other funeral services * services of estate agents, housing agents, auctioneers, salesroom operators and other intermediaries * photocopies and other reproductions of documents * fees for the issue of birth, marriage and death certificates and other administrative documents * expenditures for religious services (e.g., requiems, baptizing and marriage services) * expenditures for non-religious services and events, such as coming-of-age celebrations in Latin-American “quince” or debutante balls * newspaper notices and advertisements * services of graphologists, astrologers, palmists, private detectives, bodyguards, dating services, matrimonial agencies and marriage guidance counsellors, public writers, miscellaneous concessions (seats, toilets and cloakrooms) and so on * services provided by prostitutes, sex workers and the like * firearm licences * food or beverages consumed in brothels, if separately priced (11.1.1)
13.9.0.1 Prostitution S * services provided by prostitutes, sex workers and the like * food or beverages consumed in brothels, if separately priced (11.1.1)
13.9.0.2 Religious services S * expenditures for religious services (e.g., requiem, baptizing and marriage services)
13.9.0.9 Other services n.e.c. S * fees for legal services, employment agencies and so on * services of lawyers, accountants and so on * expenditures for non-religious services and events, such as coming-of-age celebrations in Latin-American “quince” or debutante balls * services of undertakers and other funeral services * services of estate agents, housing agents, auctioneers, salesroom operators and other intermediaries * photocopies and other reproductions of documents * fees for the issue of birth, marriage and death certificates and other administrative documents * newspaper notices and advertisements * services of graphologists, astrologers, palmists, private detectives, bodyguards, dating services, matrimonial agencies and marriage guidance counsellors, public writers, miscellaneous concessions (seats, toilets and cloakrooms) and so on * firearm licences
14 Individual consumption expenditure of Non-profit Institutions Serving Households
14.1 Housing The same function is covered under COPNI group 01.0. This group corresponds to COICOP groups 04.1 and 15.1.
14.1.0 Housing S The same function is covered under COPNI class 01.0.0. This class corresponds to COICOP classes 04.1.1 and 15.1.0.
14.1.0.0 Housing S The same function is covered under COPNI class 01.0.0. This subclass corresponds to COICOP classes 04.1.1 and 15.1.0.
14.2 Health The same function is covered under COPNI groups 02.1 to 02.6. This group corresponds to COICOP division 06 and group 15.2.
14.2.1 Pharmaceutical products ND The same function is covered under COPNI class 02.1.1. This class corresponds to COICOP classes 06.1.1 and 15.2.1.
14.2.1.0 Pharmaceutical products ND The same function is covered under COPNI class 02.1.1. This subclass corresponds to COICOP classes 06.1.1 and 15.2.1.
14.2.2 Other medical products ND The same function is covered under COPNI class 02.1.2. This class corresponds to COICOP classes 06.1.2 and 15.2.2.
14.2.2.0 Other medical products ND The same function is covered under COPNI class 02.1.2. This subclass corresponds to COICOP classes 06.1.2 and 15.2.2.
14.2.3 Therapeutic appliances and equipment D The same function is covered under COPNI class 02.1.3. This class corresponds to COICOP classes 06.1.3 and 15.2.3.
14.2.3.0 Therapeutic appliances and equipment D The same function is covered under COPNI class 02.1.3. This subclass corresponds to COICOP classes 06.1.3 and 15.2.3.
14.2.4 Outpatient medical services S The same function is covered under COPNI class 02.2.1. This class corresponds to COICOP classes 06.2.1, 06.2.3 and 15.2.4.
14.2.4.0 Outpatient medical services S The same function is covered under COPNI class 02.2.1. This subclass corresponds to COICOP classes 06.2.1, 06.2.3 and 15.2.4.
14.2.5 Outpatient dental services S The same function is covered under COPNI class 02.2.2. This class corresponds to COICOP classes 06.2.2 and 15.2.5.
14.2.5.0 Outpatient dental services S The same function is covered under COPNI class 02.2.2. This subclass corresponds to COICOP classes 06.2.2 and 15.2.5.
14.2.6 Outpatient paramedical services S The same function is covered under COPNI class 02.2.3. This class corresponds to COICOP classes 06.1.4, 06.2.1, 06.2.3, 06.4 and 15.2.6.
14.2.6.0 Outpatient paramedical services S The same function is covered under COPNI class 02.2.3. This subclass corresponds to COICOP classes 06.1.4, 06.2.1, 06.2.3, 06.4 and 15.2.6.
14.2.7 Hospital services S The same function is covered under COPNI class 02.3.0. This class corresponds to COICOP groups 06.3 and 15.2.7.
14.2.7.0 Hospital services S The same function is covered under COPNI class 02.3.0. This subclass corresponds to COICOP groups 06.3 and 15.2.7.
14.2.8 Other health services S The same function is covered under COPNI classes 02.4.0, 02.5.0 and 02.6.0.
14.2.8.0 Other health services S The same function is covered under COPNI classes 02.4.0, 02.5.0 and 02.6.0.
14.3 Recreation and culture The same function is covered under COPNI groups 03.1 and 03.2. This group corresponds to COICOP groups 09.4, 09.6 and 15.3.
14.3.1 Recreational and sporting services S The same function is covered under COPNI class 03.1.0. This class corresponds to COICOP group 09.4 and class 15.3.1.
14.3.1.0 Recreational and sporting services S The same function is covered under COPNI class 03.1.0. This subclass corresponds to COICOP group 09.4 and class 15.3.1.
14.3.2 Cultural services S The same function is covered under COPNI class 03.2.0. This class corresponds to COICOP group 09.6 and class 15.3.2.
14.3.2.0 Cultural services S The same function is covered under COPNI class 03.2.0. This subclass corresponds to COICOP group 09.6 and class 15.3.2.
14.4 Education The same function is covered under COPNI groups 04.1 to 04.7. This group corresponds to COICOP division 10 and group 15.4.
14.4.1 Pre-primary and primary education S The same function is covered under COPNI class 04.1.0. This class corresponds to COICOP classes 10.1.0 and 15.4.1.
14.4.1.0 Pre-primary and primary education S The same function is covered under COPNI class 04.1.0. This subclass corresponds to COICOP classes 10.1.0 and 15.4.1.
14.4.2 Secondary education S The same function is covered under COPNI class 04.2.0. This class corresponds to COICOP classes 10.2.0 and 15.4.2.
14.4.2.0 Secondary education S The same function is covered under COPNI class 04.2.0. This subclass corresponds to COICOP classes 10.2.0 and 15.4.2.
14.4.3 Post-secondary non-tertiary education S The same function is covered under COPNI class 04.3.0. This class corresponds to COICOP classes 10.3.0 and 15.4.3.
14.4.3.0 Post-secondary non-tertiary education S The same function is covered under COPNI class 04.3.0. This subclass corresponds to COICOP classes 10.3.0 and 15.4.3.
14.4.4 Tertiary education S The same function is covered under COPNI class 04.4.0. This class corresponds to COICOP classes 10.4.0 and 15.4.4.
14.4.4.0 Tertiary education S The same function is covered under COPNI class 04.4.0. This subclass corresponds to COICOP classes 10.4.0 and 15.4.4.
14.4.5 Education not defined by level S The same function is covered under COPNI class 04.5.0. This class corresponds to COICOP classes 10.5.0 and 15.4.5.
14.4.5.0 Education not defined by level S The same function is covered under COPNI class 04.5.0. This subclass corresponds to COICOP classes 10.5.0 and 15.4.5.
14.4.6 Other educational services S The same function is covered under COPNI classes 04.6.0 and 04.7.0.
14.4.6.0 Other educational services S The same function is covered under COPNI classes 04.6.0 and 04.7.0.
14.5 Social protection The same function is covered under COPNI groups 05.1 and 05.2. This group corresponds to COICOP groups 13.3 and 15.5.
14.5.0 Social protection S The same function is covered under COPNI classes 05.1.0 and 05.2.0. This class corresponds to COICOP classes 13.3.0 and 15.5.0.
14.5.0.0 Social protection S The same function is covered under COPNI classes 05.1.0 and 05.2.0. This subclass corresponds to COICOP classes 13.3.0 and 15.5.0.
14.6 Other services These functions are covered under COPNI groups 06.0, 07.1, 07.2, 07.3, 08.1, 08.2, 09.1 and 09.2. This group has, to a great extent, no counterpart in COICOP divisions 01 to 13 or in division 15. The only exception are religious services, which correspond to COICOP subclass 13.9.0.2.
14.6.1 Religion S The same function is covered under COPNI class 06.0.0. This class corresponds to COICOP subclass 13.9.0.2.
14.6.1.0 Religion S The same function is covered under COPNI class 06.0.0. This subclass corresponds to COICOP subclass 13.9.0.2.
14.6.2 Political parties, labour and professional organizations S The same function is covered under COPNI classes 07.1.0, 07.2.0 and 07.3.0.
14.6.2.0 Political parties, labour and professional organizations S The same function is covered under COPNI classes 07.1.0, 07.2.0 and 07.3.0.
14.6.3 Environmental protection S The same function is covered under COPNI classes 08.1.0 and 08.2.0.
14.6.3.0 Environmental protection S The same function is covered under COPNI classes 08.1.0 and 08.2.0.
14.6.4 Services n.e.c. S The same function is covered under COPNI classes 09.1.0 and 09.2.0.
14.6.4.0 Services n.e.c. S The same function is covered under COPNI classes 09.1.0 and 09.2.0.
15 Individual consumption expenditure of general government
15.1 Housing The same function is covered under COFOG group 10.6. This group corresponds to COICOP groups 04.1 and 14.1.
15.1.0 Housing S The same function is covered under COFOG class 10.6.0. This class corresponds to COICOP classes 04.1.1 and 14.1.0.
15.1.0.0 Housing S The same function is covered under COFOG class 10.6.0. This subclass corresponds to COICOP classes 04.1.1 and 14.1.0.
15.2 Health The same function is covered under COFOG groups 07.1 to 07.4. This group corresponds to COICOP division 06 and group 14.2.
15.2.1 Pharmaceutical products ND The same function is covered under COFOG class 07.1.1. This class corresponds to COICOP classes 06.1.1 and 14.2.1.
15.2.1.0 Pharmaceutical products ND The same function is covered under COFOG class 07.1.1. This subclass corresponds to COICOP classes 06.1.1 and 14.2.1.
15.2.2 Other medical products ND The same function is covered under COFOG class 07.1.2. This class corresponds to COICOP classes 06.1.2 and 14.2.2.
15.2.2.0 Other medical products ND The same function is covered under COFOG class 07.1.2. This subclass corresponds to COICOP classes 06.1.2 and 14.2.2.
15.2.3 Therapeutic appliances and equipment D The same function is covered under COFOG class 07.1.3. This class corresponds to COICOP classes 06.1.3 and 14.2.3.
15.2.3.0 Therapeutic appliances and equipment D The same function is covered under COFOG class 07.1.3. This subclass corresponds to COICOP classes 06.1.3 and 14.2.3.
15.2.4 Outpatient medical services S The same function is covered under COFOG classes 07.2.1 and 07.2.2. This class corresponds to COICOP classes 06.2.1, 06.2.3 and 14.2.4.
15.2.4.0 Outpatient medical services S The same function is covered under COFOG classes 07.2.1 and 07.2.2. This subclass corresponds to COICOP classes 06.2.1, 06.2.3 and 14.2.4.
15.2.5 Outpatient dental services S The same function is covered under COFOG class 07.2.3. This class corresponds to COICOP classes 06.2.2 and 14.2.5.
15.2.5.0 Outpatient dental services S The same function is covered under COFOG class 07.2.3. This subclass corresponds to COICOP classes 06.2.2 and 14.2.5.
15.2.6 Outpatient paramedical services S The same function is covered under COFOG class 07.2.4. This class corresponds to COICOP classes 06.1.4, 06.2.1, 06.2.3, 06.4 and 14.2.6.
15.2.6.0 Outpatient paramedical services S The same function is covered under COFOG class 07.2.4. This subclass corresponds to COICOP classes 06.1.4, 06.2.1, 06.2.3, 06.4 and 14.2.6.
15.2.7 Hospital services S The same function is covered under COFOG classes 07.3.1, 07.3.2, 07.3.3 and 07.3.4. This class corresponds to COICOP group 06.3 and class 14.2.7.
15.2.7.0 Hospital services S The same function is covered under COFOG classes 07.3.1, 07.3.2, 07.3.3 and 07.3.4. This subclass corresponds to COICOP group 06.3 and class 14.2.7.
15.2.8 Public health services S The same function is covered under COFOG class 07.4.0.
15.2.8.0 Public health services S The same function is covered under COFOG class 07.4.0.
15.3 Recreation and culture The same function is covered under COFOG groups 08.1 and 08.2. This group corresponds to COICOP groups 09.4, 09.6 and 14.3.
15.3.1 Recreational and sporting services S The same function is covered under COFOG class 08.1.0. This class corresponds to COICOP group 09.4 and class 14.3.1.
15.3.1.0 Recreational and sporting services S The same function is covered under COFOG class 08.1.0. This subclass corresponds to COICOP group 09.4 and class 14.3.1.
15.3.2 Cultural services S The same function is covered under COFOG class 08.2.0. This class corresponds to COICOP group 09.6 and class 14.3.2.
15.3.2.0 Cultural services S The same function is covered under COFOG class 08.2.0. This subclass corresponds to COICOP group 09.6 and class 14.3.2.
15.4 Education The same function is covered under COFOG groups 09.1 to 09.6. This group corresponds to COICOP division 10 and group 14.4.
15.4.1 Pre-primary and primary education S The same function is covered under COFOG classes 09.1.1 and 09.1.2. This class corresponds to COICOP classes 10.1.0 and 14.4.1.
15.4.1.0 Pre-primary and primary education S The same function is covered under COFOG classes 09.1.1 and 09.1.2. This subclass corresponds to COICOP classes 10.1.0 and 14.4.1.
15.4.2 Secondary education S The same function is covered under COFOG classes 09.2.1 and 09.2.2. This class corresponds to COICOP classes 10.2.0 and 14.4.2.
15.4.2.0 Secondary education S The same function is covered under COFOG classes 09.2.1 and 09.2.2. This subclass corresponds to COICOP classes 10.2.0 and 14.4.2.
15.4.3 Post-secondary non-tertiary education S The same function is covered under COFOG class 09.3.0. This class corresponds to COICOP classes 10.3.0 and 14.4.3.
15.4.3.0 Post-secondary non-tertiary education S The same function is covered under COFOG class 09.3.0. This subclass corresponds to COICOP classes 10.3.0 and 14.4.3.
15.4.4 Tertiary education S The same function is covered under COFOG classes 09.4.1 and 09.4.2. This class corresponds to COICOP classes 10.4.0 and 14.4.4.
15.4.4.0 Tertiary education S The same function is covered under COFOG classes 09.4.1 and 09.4.2. This subclass corresponds to COICOP classes 10.4.0 and 14.4.4.
15.4.5 Education not defined by level S The same function is covered under COFOG class 09.5.0. This class corresponds to COICOP classes 10.5.0 and 14.4.5.
15.4.5.0 Education not defined by level S The same function is covered under COFOG class 09.5.0. This subclass corresponds to COICOP classes 10.5.0 and 14.4.5.
15.4.6 Subsidiary services to education S The same function is covered under COFOG class 09.6.0.
15.4.6.0 Subsidiary services to education S The same function is covered under COFOG class 09.6.0.
15.5 Social protection The same function is covered under COFOG groups 10.1 to 10.5 and 10.7. This group corresponds to COICOP groups 13.3 and 14.5.
15.5.0 Social protection S The same function is covered under COFOG classes 10.1.1 to 10.5.0 and 10.7.0. This class corresponds to COICOP classes 13.3.0 and 14.5.0.
15.5.0.0 Social protection S The same function is covered under COFOG classes 10.1.1 to 10.5.0 and 10.7.0. This subclass corresponds to COICOP classes 13.3.0 and 14.5.0.
<table>
<thead>
<tr>
<th>code</th>
<th>title</th>
<th>category</th>
<th>intro</th>
<th>includes</th>
<th>alsoIncludes</th>
<th>excludes</th>
</tr>
</thead>
<tbody>
<tr>
<td>01.1</td>
<td>Food</td>
<td></td>
<td>Group 01.1 covers food purchased by households mainly for
consumption or preparation at home, excluding food that is provided by
facilities such as restaurants through their food-serving
services.<br />
<br />
Food comprises all edible goods that are purchased and consumed by
households for the purpose of nourishment. Food includes: cereals and
cereal products; meat; fish and other seafood; milk, other dairy
products and eggs; oils and fats; fruits and nuts; vegetables, tubers,
plantains, cooking bananas and pulses; sugar, confectionery and
desserts; and salt, condiments and sauces and spices, culinary herbs and
seeds.</td>
<td>* products that need to be cooked or further prepared as well as
ready-made food</td>
<td></td>
<td>* services related to local delivery of food or drinks, when
separately priced (07.4.9.2)<br />
* products for animal feeding (09.3.2.2)<br />
* food provided by food serving services (division 11)</td>
</tr>
<tr>
<td>01.1.1</td>
<td>Cereals and cereal products</td>
<td>ND</td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.1.1</td>
<td>Cereals</td>
<td>ND</td>
<td>Dried cereal grains, whether broken or precooked (steamed), not
further prepared.</td>
<td>* wheat<br />
* rice, including parboiled rice<br />
* sorghum<br />
* barley<br />
* millet<br />
* maize (corn)<br />
* quinoa<br />
* teff</td>
<td>* bulgur<br />
* rye<br />
* oats<br />
* triticale<br />
* buckwheat<br />
* canary seed<br />
* quihuicha, or Inca wheat<br />
* canagua, or coaihua<br />
* adlay or Job’s tears<br />
* mixed cereal grains, in the form of dried grains, also including other
ingredients (provided that none of these is the main ingredient) but not
further processed</td>
<td>* flour of cereals (01.1.1.2)<br />
* breakfast cereals (01.1.1.4)<br />
* cereal-based ready-made preparations such as-ready-made soups based on
cereals (01.1.9.1)<br />
* baby rice cereals and other baby cereals (01.1.9.2)<br />
* seeds for planting (09.3.1.2)</td>
</tr>
<tr>
<td>01.1.1.1.1</td>
<td>Wheat</td>
<td></td>
<td>Dried grains of wheat, whether broken or precooked, but not further
prepared.</td>
<td>* bulgur<br />
* farro, broken and pearled</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.1.1.2</td>
<td>Rice</td>
<td></td>
<td>Dried grains of rice, whether broken or precooked, but not further
prepared.</td>
<td>* semi- or wholly milled rice<br />
* husked rice<br />
* parboiled rice</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.1.1.3</td>
<td>Sorghum</td>
<td></td>
<td>Dried grains of sorghum, whether or not precooked, but not further
prepared.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.1.1.4</td>
<td>Barley</td>
<td></td>
<td>Dried grains of barley, whether or not precooked, but not further
prepared.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.1.1.5</td>
<td>Millet</td>
<td></td>
<td>Dried grains of millet, whether or not precooked, but not further
prepared.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.1.1.6</td>
<td>Maize (corn)</td>
<td></td>
<td>Dried grains of maize (corn), both on the cob or not, whether or not
precooked, but not further prepared.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.1.1.7</td>
<td>Quinoa</td>
<td></td>
<td>Dried grains of quinoa, whether or not precooked, but not further
prepared.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.1.1.8</td>
<td>Teff</td>
<td></td>
<td>Dried grains of teff, whether or not precooked, but not further
prepared.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.1.1.9</td>
<td>Other cereals</td>
<td></td>
<td>Dried grains of other cereals, whether broken or precooked, but not
further prepared.</td>
<td>* rye<br />
* oats<br />
* triticale<br />
* buckwheat<br />
* canary seed<br />
* quihuicha or Inca wheat<br />
* canagua or coaihua<br />
* adlay or Job’s tears<br />
* other cereals n.e.c.<br />
* mixed cereal grains, in the form of dried grains, but not further
prepared, also including other dehydrated ingredients (e.g.,
vegetables), provided that these are not the main ingredients</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.1.2</td>
<td>Flour of cereals</td>
<td>ND</td>
<td>Flour of cereals mentioned in subclass 01.1.1.1 whether instant
(precooked – steamed – or added with yeasts) or not.</td>
<td>* flour of cereals listed under subclass 01.1.1.1</td>
<td>* instant flour for bakery products with yeasts added<br />
* polenta flour, whether instant (pre-steamed) or not</td>
<td>* flour as baby food, baby rice cereals and other baby cereals
(01.1.9.2)</td>
</tr>
<tr>
<td>01.1.1.2.1</td>
<td>Flour of wheat</td>
<td></td>
<td>Flour of wheat, whether instant or not.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.1.2.2</td>
<td>Flour of rice</td>
<td></td>
<td>Flour of rice, whether instant or not.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.1.2.3</td>
<td>Flour of sorghum</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.1.2.4</td>
<td>Flour of barley</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.1.2.5</td>
<td>Flour of millet</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.1.2.6</td>
<td>Flour of maize or cornmeal</td>
<td></td>
<td>Flour of maize, whether instant or not.</td>
<td>* polenta flour, whether instant or not</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.1.2.7</td>
<td>Flour of quinoa</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.1.2.8</td>
<td>Flour of teff</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.1.2.9</td>
<td>Other flours of cereals</td>
<td></td>
<td>Flour of other cereals n.e.c.</td>
<td></td>
<td></td>
<td>* almond flour and other nut flour (01.1.6.9.1)<br />
* fruit flour (01.1.6.9.1)<br />
* flour as baby food, baby rice cereals and other baby cereals
(01.1.9.2.2)</td>
</tr>
<tr>
<td>01.1.1.3</td>
<td>Bread and bakery products</td>
<td>ND</td>
<td></td>
<td>* bread and bread rolls<br />
* crispbreads, rusks, toasted bread and crackers<br />
* tortillas<br />
* injera<br />
* pizza bases without topping, whether precooked or not<br />
* gingerbread and the like<br />
* sweet biscuits (cookies)<br />
* waffles and wafers<br />
* ice cream cones<br />
* crumpets, muffins, croissants, sweet tarts, sweet pies, and other
pastry goods and cakes</td>
<td></td>
<td>* pizza with topping, whether precooked or not; quiche; and meat and
fish pies (01.1.9.1)</td>
</tr>
<tr>
<td>01.1.1.3.1</td>
<td>Bread</td>
<td></td>
<td>Bread and bakery products used as bread.</td>
<td>* bread and bread rolls<br />
* crispbreads, rusks, toasted bread and crackers<br />
* tortillas<br />
* injera</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.1.3.9</td>
<td>Other bakery products</td>
<td></td>
<td>Other baked products, excluding bread or other bakery products used
as bread.</td>
<td>* pizza bases without topping, whether precooked or not<br />
* gingerbread and the like<br />
* sweet biscuits (cookies)<br />
* waffles and wafers<br />
* ice cream cones<br />
* crumpets, muffins, croissants, sweet tarts, sweet pies, and other
pastry goods and cakes</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.1.4</td>
<td>Breakfast cereals</td>
<td>ND</td>
<td></td>
<td>* cornflakes, oatmeal and oat flakes, muesli, granola and puffed
cereals including puffed rice cakes<br />
* breakfast cereals with nuts or dried fruit</td>
<td></td>
<td>* popcorn (1.1.1.9)</td>
</tr>
<tr>
<td>01.1.1.4.0</td>
<td>Breakfast cereals</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.1.5</td>
<td>Macaroni, noodles, couscous and similar pasta products</td>
<td>ND</td>
<td></td>
<td>* uncooked pasta, whether stuffed or not, and couscous<br />
* uncooked dumplings, ravioli and similar products</td>
<td></td>
<td>* bulgur (01.1.1.1)<br />
* prepared dishes containing stuffed pasta, and prepared couscous dishes
(01.1.9.1)</td>
</tr>
<tr>
<td>01.1.1.5.0</td>
<td>Macaroni, noodles, couscous and similar pasta products</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.1.9</td>
<td>Other milled cereal and grain products</td>
<td>ND</td>
<td></td>
<td>* mixes and doughs for the preparation of bakery products<br />
* popcorn<br />
* granola bars<br />
* malt and malt extract<br />
* cereal chips and crisps</td>
<td>* seitan and other meat substitutes made from cereals</td>
<td>* soy meat and soy burgers, veggie burgers, tofu, tempeh and other
meat substitutes made from vegetables and nuts; and potato starch,
tapioca, sago and other starches (01.1.7.9)<br />
* ready-made cereal-based preparations, such as ready-made cereal-based
soups (01.1.9.1)</td>
</tr>
<tr>
<td>01.1.1.9.0</td>
<td>Other milled cereal and grain products</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.2</td>
<td>Live animals, and meat and other parts of slaughtered land
animals</td>
<td>ND</td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.2.1</td>
<td>Live land animals</td>
<td>ND</td>
<td>Live land animals, both domestic and wild, for human consumption as
food.</td>
<td>* cattle (cows; calves; common ox, zebu or humped ox; watusi, gaur,
gayal, banteng and yak)<br />
* buffaloes (Indian or water buffaloes; arnis, or Asiatic buffaloes;
Celebes anoas, or pygmy buffaloes; African buffaloes, such as the dwarf
buffalo and the large Caffrarian buffalo; American bisons, known simply
as buffaloes; European bisons; and beefaloes (hybrid offspring of
American bisons and domestic cattle)<br />
* pigs<br />
* goats, lambs and sheep<br />
* poultry (chickens, ducks, geese, turkeys and guinea fowl)<br />
* hares and rabbits<br />
* horses, donkeys and other equines<br />
* camels, dromedaries, alpaca, llamas, guanacos, vicuñas and other
camelids<br />
* ostriches, emus, rheas, pheasants, grouse, pigeons, quails and other
birds<br />
* snakes and other reptiles<br />
* spiders, scorpions, insects and worms<br />
* terrestrial snails<br />
* frogs</td>
<td></td>
<td>* live fish (01.1.3.1)<br />
* other live seafood (01.1.3.4)<br />
* live animals for transport (07.1.4.0)<br />
* live animals purchased for recreational purposes (09.1.2.4)</td>
</tr>
<tr>
<td>01.1.2.1.1</td>
<td>Bovine animal, live</td>
<td></td>
<td>Cattle and buffaloes purchased live for human consumption as
food.</td>
<td>* cattle: cows, calves, common ox, zebu or humped ox, watusi, gaur,
gayal, banteng, yak<br />
* buffaloes (Indian or water buffaloes; arnis, or wild water buffaloes;
Asiatic buffalo or arni, Sulwaesi anoas, or pygmy buffaloes, African
buffaloes, such as the dwarf buffalo and the large Caffrarian buffalo,
the American bisons, known simply as or “buffaloes”; European bisons;
and the “beefaloes” (hybrid offspring of the American bisons and
domestic cattle)</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.2.1.2</td>
<td>Pigs, live</td>
<td></td>
<td>Pigs purchased live for human consumption as food.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.2.1.3</td>
<td>Goats, lambs and sheep, live</td>
<td></td>
<td>Goats, lambs and sheep purchased live for human consumption as
food.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.2.1.4</td>
<td>Poultry, live</td>
<td></td>
<td>Chicken, ducks, geese, turkeys and guinea fowl purchased live for
human consumption as food.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.2.1.5</td>
<td>Hares and rabbits, live</td>
<td></td>
<td>Hares and rabbits purchased live for human consumption as food.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.2.1.9</td>
<td>Other live animals</td>
<td></td>
<td>Other animals n.e.c. purchased live for human consumption as
food.</td>
<td>* horses, donkeys and other equines<br />
* camels, dromedaries, alpaca, llamas, guanacos, vicuñas and other
camelids<br />
* ostriches, emus, rheas, pheasant, grouse, pigeons, quails and other
birds<br />
* snakes and other reptiles<br />
* spiders, scorpions and other insects and worms<br />
* terrestrial snails<br />
* frogs<br />
* other animals n.e.c.</td>
<td></td>
<td>* live fish (01.1.3.1)<br />
* other live seafood (01.1.3.4)<br />
* live animals for transport (07.1.4.0)<br />
* live animals used for recreation (09.1.2.4)</td>
</tr>
<tr>
<td>01.1.2.2</td>
<td>Meat, fresh, chilled or frozen</td>
<td>ND</td>
<td>Meat of all animals, both domestic and wild, fresh, chilled or
frozen.</td>
<td>* meat of cattle (cows; calves; common ox, zebu or humped ox;
watusi; gaur; gayal, banteng and yak)<br />
* meat of buffaloes (Indian or water buffaloes; arnis, or wild water
buffaloes: Asiatic buffalo or arni, Sulawesi anoas, or pygmy buffaloes,
African buffaloes, such as the dwarf buffalo and the large Caffrarian
buffalo the American bisons, known simply as buffaloes; European bisons;
and beefaloes (hybrid offspring of American bisons and domestic
cattle)<br />
* meat of pigs<br />
* meat of goats, lambs and sheep<br />
* meat of poultry (chickens, ducks, geese, turkeys and guinea
fowl)<br />
* meat of hares and rabbits<br />
* meat of horses, donkeys and other equines<br />
* meat of camels, dromedaries, alpaca, llamas, guanacos, vicuñas and
other camelids<br />
* meat of antelopes, deer, boars and kangaroos<br />
* meat of ostriches, emus, rheas, pheasants, grouse, pigeons, quails and
other birds<br />
* meat of snakes, alligators and other reptiles<br />
* spiders, scorpions, insects, and worms (not-live)<br />
* terrestrial snails<br />
* frogs</td>
<td>* minced meat of the animals listed directly above<br />
* meat of seals, walruses, whales and other marine mammals</td>
<td></td>
</tr>
<tr>
<td>01.1.2.2.1</td>
<td>Meat of bovine animals, fresh, chilled or frozen</td>
<td></td>
<td>Meat of cattle and of buffaloes, fresh, chilled or frozen.</td>
<td>Fresh, chilled or frozen meat of:<br />
* cattle: cow, calves, common ox, zebu or humped ox, watusi, gaur,
gayal, banteng, yak<br />
* buffaloes (Indian or water buffaloes; arnis, or wild water buffaloes;
Asiatic buffalo or arni, Sulwaesi anoas, or pygmy buffaloes, African
buffaloes, such as the dwarf buffalo and the large Caffrarian buffalo,
the American bisons, known simply as or “buffaloes”; European bisons;
and the “beefaloes” (hybrid offspring of the American bisons and
domestic cattle)</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.2.2.2</td>
<td>Meat of pigs, fresh, chilled or frozen</td>
<td></td>
<td>Meat of pigs, fresh, chilled or frozen.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.2.2.3</td>
<td>Meat of goats, lambs and sheep, fresh, chilled or frozen</td>
<td></td>
<td>Meat of goats, lambs and sheep, fresh, chilled or frozen.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.2.2.4</td>
<td>Meat of poultry, fresh, chilled or frozen</td>
<td></td>
<td>Meat of chicken, ducks, geese, turkeys and guinea fowl, fresh,
chilled or frozen.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.2.2.5</td>
<td>Meat of hares and rabbits, fresh, chilled or frozen</td>
<td></td>
<td>Meat of hares and rabbits, fresh, chilled or frozen.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.2.2.6</td>
<td>Meat of horses and other equines, fresh, chilled or frozen</td>
<td></td>
<td>Meat of horses, donkeys and other equines, fresh, chilled or
frozen.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.2.2.7</td>
<td>Meat of camels and camelids, fresh, chilled or frozen</td>
<td></td>
<td>Meat of camels, dromedaries, alpaca, llamas, guanacos, vicuñas and
other camelids, fresh, chilled or frozen.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.2.2.9</td>
<td>Other meat, fresh, chilled or frozen</td>
<td></td>
<td>Other meat fresh, chilled or frozen n.e.c.</td>
<td>* meat of seals, walruses, whales and other marine mammals<br />
* meat of antelopes, deer, boars and kangaroos<br />
* meat of ostriches, emus, rheas, pheasant, grouse, pigeons, quails and
other birds<br />
* meat of snakes, alligators and other reptiles<br />
* spiders, scorpions, insects and worms<br />
* terrestrial snails<br />
* frogs, fresh, chilled or frozen</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.2.3</td>
<td>Meat, dried, salted, in brine or smoked</td>
<td>ND</td>
<td>Meat of all animals, dried, salted, in brine or smoked.</td>
<td>* meat of all animals listed in 01.1.2.2, both domestic and wild,
dried, salted, in brine or smoked<br />
* bacon, ham and salami</td>
<td></td>
<td>* pâté (01.1.2.5)</td>
</tr>
<tr>
<td>01.1.2.3.1</td>
<td>Meat of bovine, salted, dried or smoked</td>
<td></td>
<td>Meat of cattle and of buffaloes salted, dried or smoked.</td>
<td>Salted, dried or smoked meat of:<br />
* cattle: cow, calves, common ox, zebu or humped ox, watusi, gaur,
gayal, banteng, yak<br />
* buffaloes (Indian or water buffaloes; arnis, or wild water buffaloes;
Asiatic buffalo or arni, Sulwaesi anoas, or pygmy buffaloes, African
buffaloes, such as the dwarf buffalo and the large Caffrarian buffalo,
the American bisons, known simply as or “buffaloes”; European bisons;
and the “beefaloes” (hybrid offspring of the American bisons and
domestic cattle)</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.2.3.2</td>
<td>Meat of pigs, cuts, salted, dried or smoked (bacon and ham)</td>
<td></td>
<td>Meat of pigs, cuts, salted, dried or smoked.</td>
<td>* bacon, ham and salami</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.2.3.9</td>
<td>Other meat, dried, salted or smoked</td>
<td></td>
<td>Other meat, dried, salted or smoked n.e.c.</td>
<td>* meat of seals, walruses, whales and other marine mammals<br />
* meat of antelopes, deer, boars and kangaroos<br />
* meat of ostriches, emus, rheas, pheasant, grouse, pigeons, quails and
other birds<br />
* meat of snakes, alligators and other reptiles<br />
* spiders, scorpions, insects and worms<br />
* terrestrial snails<br />
* frogs, dried, salted or smoked</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.2.4</td>
<td>Offal, blood and other parts of slaughtered animals, fresh, chilled
or frozen, dried, salted, in brine or smoked</td>
<td>ND</td>
<td>Offal, blood and other parts of slaughtered animals, fresh, chilled
or frozen, dried, salted, in brine or smoked.</td>
<td>* bones<br />
* pork heads, tails and ears; and chicken feet</td>
<td></td>
<td>* preparations of offal, blood and other parts of slaughtered
animals (01.1.2.5)</td>
</tr>
<tr>
<td>01.1.2.4.0</td>
<td>Offal, blood and other parts of slaughtered animals fresh, chilled
or frozen, dried, salted, in brine or smoked</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.2.5</td>
<td>Preparations of meat, offal, blood and other parts of slaughtered
animals</td>
<td>ND</td>
<td>Preparations of meat, offal and blood, whether frozen or not.</td>
<td>* sausages and similar meat, offal and blood products<br />
* marinated meat<br />
* canned meat, meat extracts and meat juices<br />
* minced meat mix, from different types of meat<br />
* all kind of pâté, including liver pâté<br />
* breaded meat<br />
* other preparations of meat, offal and blood</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.2.5.1</td>
<td>Sausages and similar products of meat, offal or blood</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.2.5.2</td>
<td>Canned meat</td>
<td></td>
<td>Meat of all animals generally precooked and preserved in a can.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.2.5.3</td>
<td>Pâté, including liver pâté</td>
<td></td>
<td>Pâté of all kinds, including liver pâté.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.2.5.9</td>
<td>Other preparations of meat, offal or blood n.e.c.</td>
<td></td>
<td></td>
<td>* marinated meat<br />
* meat extracts and meat juices<br />
* minced meat mix, from different types of meat<br />
* breaded meat<br />
* other preparations of meat, meat offal or blood</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.3</td>
<td>Fish and other seafood</td>
<td>ND</td>
<td>Fish and other seafood (such as crustaceans, molluscs and other
aquatic invertebrates), harvested or farmed, in fresh and marine waters,
whole or in parts (e.g., cuts, fillets and meat, whether minced or not),
including livers, roes, fins, maws, meal and other offal.</td>
<td>* aquatic turtles<br />
* other edible aquatic invertebrates and animals, such as sea cucumbers,
sea urchins, sea squirts and jellyfish</td>
<td></td>
<td>* marine mammals, frogs and terrestrial snails (01.1.2.1, 01.1.2.2,
01.1.2.3)<br />
* seaweeds and other aquatic plants (01.1.7.4)</td>
</tr>
<tr>
<td>01.1.3.1</td>
<td>Fish, live, fresh, chilled or frozen</td>
<td>ND</td>
<td>Fish, live, fresh, chilled or frozen.</td>
<td>* fish, live, purchased as food<br />
* fish, fresh, chilled or frozen<br />
* fish fillets and meat, whether minced or not, fresh, chilled or
frozen</td>
<td></td>
<td>* meal, livers, roes, fins, maws and other offal (01.1.3.7)</td>
</tr>
<tr>
<td>01.1.3.1.1</td>
<td>Freshwater fish, live, fresh, chilled or frozen</td>
<td></td>
<td></td>
<td>* tilapia, catfish (including pangasius), carp, Nile perch and eels,
live, fresh, chilled or frozen</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.3.1.2</td>
<td>Salmonoidae, live, fresh, chilled or frozen</td>
<td></td>
<td></td>
<td>* salmon and trout, live, fresh, chilled or frozen</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.3.1.3</td>
<td>Flatfish, live, fresh, chilled, or frozen</td>
<td></td>
<td></td>
<td>* sole, turbot, halibut and plaice, live, fresh, chilled or
frozen</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.3.1.4</td>
<td>Gadiformes, live, fresh, chilled, or frozen</td>
<td></td>
<td></td>
<td>* cod, haddock, hake, Alaska pollock and blue whiting, live, fresh,
chilled or frozen</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.3.1.5</td>
<td>Tunas, skipjack or stripe-bellied bonito, live, fresh, chilled, or
frozen</td>
<td></td>
<td></td>
<td>* tuna and skipjack or stripe-bellied bonito, live, fresh, chilled
or frozen</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.3.1.6</td>
<td>Other pelagic fish, live, fresh, chilled, or frozen</td>
<td></td>
<td></td>
<td>* herring, sardines, sardinella, brisling or sprat, mackerel and
swordfish, live, fresh, chilled or frozen</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.3.1.9</td>
<td>Other fish, live, fresh, chilled, or frozen</td>
<td></td>
<td></td>
<td>* other fish, live, fresh, chilled or frozen n.e.c.</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.3.2</td>
<td>Fish, dried, salted, in brine or smoked</td>
<td>ND</td>
<td>Fish, dried, salted, in brine or smoked.</td>
<td>* fish fillets and meat, dried, salted, in brine or smoked</td>
<td></td>
<td>* meal, livers, roes, fins, maws and other offal (01.1.3.7)</td>
</tr>
<tr>
<td>01.1.3.2.1</td>
<td>Salmonoidae, smoked</td>
<td></td>
<td></td>
<td>* smoked salmon and trout</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.3.2.2</td>
<td>Gadiformes, dried, salted or in brine</td>
<td></td>
<td></td>
<td>* cod, haddock, hake, Alaska pollock and blue whiting, dried, salted
or in brine</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.3.2.9</td>
<td>Other fish, dried, salted, in brine, smoked</td>
<td></td>
<td></td>
<td>* other fish, dried, salted, in brine or smoked n.e.c.</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.3.3</td>
<td>Fish preparations</td>
<td>ND</td>
<td>Prepared foodstuffs consisting of fish, whether frozen or not.</td>
<td>* fillets covered only with batter or breadcrumbs, whether or not
frozen<br />
* canned fish<br />
* surimi and other imitation crabmeat</td>
<td></td>
<td>* prepared or preserved livers, roes, fins and other offal
(01.1.3.7)</td>
</tr>
<tr>
<td>01.1.3.3.1</td>
<td>Tunas, skipjack or stripe-bellied bonito, prepared or preserved</td>
<td></td>
<td></td>
<td>* preparations of tuna, skipjack or stripe-bellied bonito</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.3.3.2</td>
<td>Other pelagic fish, prepared or preserved</td>
<td></td>
<td></td>
<td>* preparations of herring, sardines, sardinella, brisling or sprat,
mackerel and swordfish</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.3.3.3</td>
<td>Caviar and caviar substitutes</td>
<td></td>
<td>Caviar (prepared from the roe of the sturgeon) and caviar
substitutes (products consumed as caviar but prepared from eggs of fish
other than sturgeon (e.g., salmon, carp, pike, tuna, mullet, cod and
lumpfish), which have been washed, cleaned and salted. Can also be
pressed, dried, seasoned and coloured.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.3.3.9</td>
<td>Other fish, prepared or preserved</td>
<td></td>
<td></td>
<td>* fish preparations n.e.c.</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.3.4</td>
<td>Other seafood, live, fresh, chilled or frozen</td>
<td>ND</td>
<td></td>
<td>* crabs, lobsters, crayfish, krill, sea spiders, shrimp, prawns and
other crustaceans, live, fresh, chilled or frozen<br />
* cuttlefish; squid; octopuses; sea snails; abalone; and bivalves, such
as oysters, scallops, mussels, clams, cockles, ark shells and other
molluscs, live, fresh, chilled or frozen<br />
* sea urchins, bêche-de-mer (sea cucumbers), jellyfish and other aquatic
invertebrates, live, fresh, chilled or frozen</td>
<td></td>
<td>* terrestrial molluscs, including terrestrial snails, live, fresh,
chilled or frozen (01.1.2.1, 01.1.2.2, 01.1.2.3)<br />
* seaweeds and other edible aquatic plants (01.1.7.4)</td>
</tr>
<tr>
<td>01.1.3.4.1</td>
<td>Shrimps and prawns, live, fresh, chilled or frozen</td>
<td></td>
<td></td>
<td>* shrimp and prawns, live, fresh, chilled or frozen</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.3.4.2</td>
<td>Other crustaceans, live, fresh, chilled or frozen</td>
<td></td>
<td></td>
<td>* crabs, lobsters and other crustaceans, live, fresh, chilled or
frozen</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.3.4.3</td>
<td>Bivalves, live, fresh, chilled or frozen</td>
<td></td>
<td></td>
<td>* oysters, scallops, mussels, clams, cockles and ark shells, live,
fresh, chilled or frozen</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.3.4.4</td>
<td>Cephalopods, live, fresh, chilled or frozen</td>
<td></td>
<td></td>
<td>* cuttlefish, squid and octopuses, live, fresh, chilled or
frozen</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.3.4.5</td>
<td>Other molluscs, live, fresh, chilled or frozen</td>
<td></td>
<td></td>
<td>* abalone and sea snails, live, fresh, chilled or frozen</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.3.4.9</td>
<td>Other aquatic invertebrates, live, fresh, chilled or frozen</td>
<td></td>
<td></td>
<td>* sea urchins, bêche-de-mer (sea cucumbers) and jellyfish, live,
fresh, chilled or frozen</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.3.5</td>
<td>Other seafood, dried, salted, in brine or smoked</td>
<td>ND</td>
<td>Other seafood, as listed in subclass 01.1.3.4, dried, salted, in
brine or smoked.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.3.5.1</td>
<td>Shrimps and prawns, dried, salted or in brine; smoked</td>
<td></td>
<td></td>
<td>* shrimp and prawns, dried, salted, in brine or smoked</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.3.5.2</td>
<td>Other crustaceans, dried, salted or in brine; smoked</td>
<td></td>
<td></td>
<td>* crabs, lobsters and other crustaceans, dried, salted, in brine or
smoked</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.3.5.3</td>
<td>Bivalves, dried, salted or in brine; smoked</td>
<td></td>
<td></td>
<td>* oysters, scallops, mussels, clams, cockles and ark shells, dried,
salted, in brine or smoked</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.3.5.4</td>
<td>Cephalopods, dried, salted or in brine; smoked</td>
<td></td>
<td></td>
<td>* cuttlefish, squid and octopuses, dried, salted, in brine or
smoked</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.3.5.5</td>
<td>Other molluscs, dried, salted or in brine; smoked</td>
<td></td>
<td></td>
<td>* abalone and sea snails, dried, salted, in brine or smoked</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.3.5.9</td>
<td>Other aquatic invertebrates, dried, salted or in brine; smoked</td>
<td></td>
<td></td>
<td>* sea urchins, sea cucumber and jellyfish, dried, salted, in brine
or smoked</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.3.6</td>
<td>Other seafood preparations</td>
<td>ND</td>
<td>Prepared foodstuffs consisting of other seafood, as listed in
subclass 01.1.3.4, whether frozen or not.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.3.6.1</td>
<td>Shrimps and prawns, prepared or preserved</td>
<td></td>
<td></td>
<td>* shrimp and prawns, prepared or preserved</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.3.6.2</td>
<td>Other crustaceans, prepared or preserved</td>
<td></td>
<td></td>
<td>* crabs, lobsters and other crustaceans, prepared or preserved</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.3.6.3</td>
<td>Bivalves, prepared or preserved</td>
<td></td>
<td></td>
<td>* oysters, scallops, mussels, clams, cockles and ark shells,
prepared or preserved</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.3.6.4</td>
<td>Cephalopods, prepared or preserved</td>
<td></td>
<td></td>
<td>* cuttlefish, squid and octopuses, prepared or preserved</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.3.6.5</td>
<td>Other molluscs, prepared or preserved</td>
<td></td>
<td></td>
<td>* abalone and sea snails, prepared or preserved</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.3.6.9</td>
<td>Other aquatic invertebrates, prepared or preserved</td>
<td></td>
<td></td>
<td>* sea urchins, sea cucumber and jellyfish, prepared or
preserved</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.3.7</td>
<td>Livers, roes and other offal of fish and of other seafood in all
forms</td>
<td>ND</td>
<td></td>
<td>* meal, livers, roes, fins, maws, and other offal in all product
forms, i.e., fresh, chilled, frozen, dried, salted, in brine or smoked,
prepared or preserved</td>
<td></td>
<td>* seaweeds and other aquatic plants (01.1.7.4)</td>
</tr>
<tr>
<td>01.1.3.7.0</td>
<td>Livers, roes and other offal of fish and of other seafood in all
forms</td>
<td></td>
<td></td>
<td>* livers, roes and offal of fish and of other seafood in all
forms.</td>
<td></td>
<td>* caviar and caviar substitutes (01.1.3.3.3)</td>
</tr>
<tr>
<td>01.1.4</td>
<td>Milk, other dairy products and eggs</td>
<td>ND</td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.4.1</td>
<td>Raw and whole milk</td>
<td>ND</td>
<td>Raw and whole milk of cattle and buffaloes, sheep and goats, camels
and other animals, fresh, pasteurized, sterilized (UHT) or
reconstituted.</td>
<td></td>
<td></td>
<td>* curdled, fermented or acidified milk and cream (01.1.4.6)</td>
</tr>
<tr>
<td>01.1.4.1.1</td>
<td>Raw and whole milk of cattle</td>
<td></td>
<td>Raw and whole milk of cattle (cow, common ox, zebu or humped ox,
watusi, gaur, gayal, banteng, yak).</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.4.1.2</td>
<td>Raw and whole milk of buffaloes</td>
<td></td>
<td>Raw and whole milk of buffaloes (Indian or water buffaloes; arnis,
or wild water buffaloes; Asiatic buffalo or arni, Sulwaesi anoas, or
pygmy buffaloes, African buffaloes, such as the dwarf buffalo and the
large Caffrarian buffalo, the American bisons, known simply as or
“buffaloes”; European bisons; and the “beefaloes” (hybrid offspring of
the American bisons and domestic cattle)</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.4.1.3</td>
<td>Raw and whole milk of sheep and goats</td>
<td></td>
<td>Raw and whole milk of sheep and goats.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.4.1.4</td>
<td>Raw and whole milk of camels</td>
<td></td>
<td>Raw and whole milk of camels, including dromedary.</td>
<td></td>
<td>* milk of other camelids, if for human consumption as food</td>
<td></td>
</tr>
<tr>
<td>01.1.4.1.9</td>
<td>Other raw and whole milk</td>
<td></td>
<td>Raw and whole milk from other animals n.e.c., as listed in subclass
01.1.2.1.9.</td>
<td>* mare and donkey milk, and milk from other equines<br />
* milk of other animals n.e.c</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.4.2</td>
<td>Skimmed milk</td>
<td>ND</td>
<td>Skimmed and semi-skimmed milk of cattle and buffaloes, sheep and
goats, camels and other animals</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.4.2.0</td>
<td>Skimmed milk</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.4.3</td>
<td>Other milk and cream</td>
<td>ND</td>
<td>Other milk and cream from all animals.</td>
<td>* powdered, whole or skimmed milk<br />
* evaporated and condensed milk<br />
* fresh, clotted, thickened and whipped cream</td>
<td>* baked milk</td>
<td>* beverages flavoured with cocoa, coffee or other substances
(01.1.4.7)<br />
* condensed, evaporated and powdered milk used as baby food
(01.1.9.2)</td>
</tr>
<tr>
<td>01.1.4.3.1</td>
<td>Condensed or evaporated milk</td>
<td></td>
<td>Concentrated or evaporated milk, sweetened or unsweetened, in liquid
or paste, whole, semi-skimmed or skimmed.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.4.3.2</td>
<td>Powdered milk</td>
<td></td>
<td>Powdered milk, sweetened or unsweetened, whole, semi-skimmed or
skimmed.</td>
<td></td>
<td></td>
<td>* baby formula (01.1.9.2.1)</td>
</tr>
<tr>
<td>01.1.4.3.3</td>
<td>Cream</td>
<td></td>
<td></td>
<td>* fresh, clotted, thickened and whipped cream</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.4.3.9</td>
<td>Other milk</td>
<td></td>
<td>Other milk n.e.c.</td>
<td></td>
<td></td>
<td>* non-animal milk (01.1.4.4)<br />
* beverages flavoured with cocoa, coffee or other substances
(01.1.4.7.0)<br />
* condensed, evaporated or powdered milk as baby food (01.1.9.2.1)</td>
</tr>
<tr>
<td>01.1.4.4</td>
<td>Non-animal milk</td>
<td>ND</td>
<td>Milk of non-animal origin in all forms.</td>
<td>* almond milk<br />
* coconut milk for drinking<br />
* oat milk<br />
* rice milk<br />
* soy milk<br />
* other milk from vegetables and nuts</td>
<td></td>
<td>* coconut milk for cooking (01.1.9.3)</td>
</tr>
<tr>
<td>01.1.4.4.1</td>
<td>Coconut milk</td>
<td></td>
<td>Coconut milk for drinking.</td>
<td></td>
<td></td>
<td>* coconut milk for cooking (01.1.9.3.9)</td>
</tr>
<tr>
<td>01.1.4.4.2</td>
<td>Almond milk</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.4.4.3</td>
<td>Soy milk</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.4.4.4</td>
<td>Rice milk</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.4.4.5</td>
<td>Oat milk</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.4.4.9</td>
<td>Other non-animal milk</td>
<td></td>
<td>Other milk of non-animal origin for human consumption as food.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.4.5</td>
<td>Cheese</td>
<td>ND</td>
<td>All kinds of cheese (fresh, hard, semi-hard, blue cheese and cottage
cheese) and curd, from animal and non-animal milk.</td>
<td></td>
<td></td>
<td>* tofu (01.1.7.9)</td>
</tr>
<tr>
<td>01.1.4.5.0</td>
<td>Cheese</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.4.6</td>
<td>Yoghurt and similar products</td>
<td>ND</td>
<td></td>
<td>* yoghurt<br />
* buttermilk and other fermented dairy products<br />
* curdled milk and cream<br />
* kefir and other fermented or acidified milk and cream, whether or not
they are concentrated, contain added sugar or other sweetening matter,
are flavoured or contain added fruits, nuts or cocoa<br />
* yoghurt from non-animal milk (e.g., coconut yoghurt and soy
yoghurt)</td>
<td></td>
<td>* frozen yoghurt (01.1.8.6)</td>
</tr>
<tr>
<td>01.1.4.6.0</td>
<td>Yoghurt and similar products</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.4.7</td>
<td>Milk-based dessert and beverages</td>
<td>ND</td>
<td></td>
<td>* milk-based desserts containing milk of animal and non-animal
origin<br />
* milk-based beverages containing milk of animal or non-animal origin,
flavoured with cocoa, coffee or other substances</td>
<td>* milk-based puddings containing milk of animal or non-animal
origin, panna cotta, crème brûlée and crema catalana</td>
<td>* lemon curd and similar fruit card (01.1.8.3)</td>
</tr>
<tr>
<td>01.1.4.7.0</td>
<td>Milk-based dessert and beverages</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.4.8</td>
<td>Eggs</td>
<td>ND</td>
<td></td>
<td>* eggs of hens and other birds in shell, fresh<br />
* eggs of other animals, including turtle eggs, in shell, fresh<br />
* eggs whether in shell or not, preserved or cooked<br />
* egg yolks, fresh or preserved<br />
* egg albumen</td>
<td></td>
<td>* fish roe (01.1.3.7)<br />
* omelettes, crêpes and other ready-made egg-based food products
(01.1.9.1)</td>
</tr>
<tr>
<td>01.1.4.8.1</td>
<td>Eggs of hen and other birds, in shell, fresh</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.4.8.2</td>
<td>Eggs of other animals, in shell, fresh</td>
<td></td>
<td></td>
<td>* turtle eggs, in shell, fresh</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.4.8.9</td>
<td>Other egg products</td>
<td></td>
<td></td>
<td>* eggs whether in shell or not, preserved or cooked<br />
* egg yolks, fresh or preserved<br />
* egg albumin</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.4.9</td>
<td>Other dairy products</td>
<td>ND</td>
<td></td>
<td>* whey and casein<br />
* cream, concentrated or containing added sugar or other sweeteners; and
cream powder<br />
* other products consisting of milk constituents, milk protein
concentrates, and products obtained from whey</td>
<td></td>
<td>* butter and other oils and fats derived from milk (01.1.5.2)<br />
* ice cream (01.1.8.6)</td>
</tr>
<tr>
<td>01.1.4.9.0</td>
<td>Other dairy products</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.5</td>
<td>Oils and fats</td>
<td>ND</td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.5.1</td>
<td>Vegetable oils</td>
<td>ND</td>
<td>All oils of vegetable origin, including oils extracted from fruits,
nuts and other crops.</td>
<td>* sunflower seed and safflower oil<br />
* palm and olive oil<br />
* soya bean oil<br />
* groundnut oil<br />
* rapeseed, colza and mustard oil<br />
* corn oil<br />
* cotton oil<br />
* other oils of vegetable origin</td>
<td>* coconut oil<br />
* avocado oil<br />
* rice bran oil</td>
<td></td>
</tr>
<tr>
<td>01.1.5.1.1</td>
<td>Sunflower-seed and safflower-seed oil</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.5.1.2</td>
<td>Palm oil</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.5.1.3</td>
<td>Olive oil</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.5.1.4</td>
<td>Soya bean oil</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.5.1.5</td>
<td>Groundnut oil</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.5.1.6</td>
<td>Coconut oil</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.5.1.7</td>
<td>Corn oil</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.5.1.9</td>
<td>Other edible vegetable oils n.e.c.</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.5.2</td>
<td>Butter and other oils and fats derived from milk</td>
<td>ND</td>
<td></td>
<td>* butter<br />
* butter oil<br />
* ghee</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.5.2.1</td>
<td>Butter</td>
<td></td>
<td>Butter from milk of cattle, buffaloes, sheep and goats, and
camels.</td>
<td>* butter from milk of other animals if for human consumption as
food</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.5.2.9</td>
<td>Other oils and fats derived from milk</td>
<td></td>
<td></td>
<td>* butter oil<br />
* ghee (clarified butter)<br />
* whipped butter<br />
* other oils and fats derived from milk if for human consumption as
food</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.5.3</td>
<td>Margarine and similar preparations</td>
<td>ND</td>
<td></td>
<td>* margarine<br />
* diet margarine</td>
<td></td>
<td>* peanut butter (01.1.8.4)</td>
</tr>
<tr>
<td>01.1.5.3.0</td>
<td>Margarine and similar preparations</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.5.9</td>
<td>Other animal oils and fats</td>
<td>ND</td>
<td></td>
<td>* pig fat and lard, including leaves or other spices<br />
* fat from cattle, buffaloes, sheep, goats and poultry<br />
* greaves fat<br />
* oils and fats of fish</td>
<td></td>
<td>* cod liver or halibut liver oil (06.1.1.1)</td>
</tr>
<tr>
<td>01.1.5.9.1</td>
<td>Lard</td>
<td></td>
<td>Pig fat and lard, including leaves or other spices.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.5.9.2</td>
<td>Tallow</td>
<td></td>
<td>Fat from cattle, buffaloes, sheep, goats and poultry.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.5.9.3</td>
<td>Edible oils and fats of fish</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.5.9.9</td>
<td>Other animal oils and fats n.e.c.</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.6</td>
<td>Fruits and nuts</td>
<td>ND</td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.6.1</td>
<td>Dates, figs and tropical fruits, fresh</td>
<td>ND</td>
<td></td>
<td>* dates<br />
* figs<br />
* avocados<br />
* sweet/dessert bananas<br />
* mangoes, guavas and mangosteens<br />
* papayas<br />
* pineapples<br />
* coconuts<br />
* breadfruits<br />
* other tropical and subtropical fruits, fresh</td>
<td></td>
<td>* plantains and cooking bananas (01.1.7.5)</td>
</tr>
<tr>
<td>01.1.6.1.1</td>
<td>Avocados, fresh</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.6.1.2</td>
<td>Bananas, fresh</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td>* plantains and cooking bananas (01.1.7.5.7)</td>
</tr>
<tr>
<td>01.1.6.1.3</td>
<td>Dates, fresh</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.6.1.4</td>
<td>Figs, fresh</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.6.1.5</td>
<td>Mangoes, guavas and mangosteens, fresh</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.6.1.6</td>
<td>Papayas, fresh</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.6.1.7</td>
<td>Pineapples, fresh</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.6.1.8</td>
<td>Coconuts, fresh</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.6.1.9</td>
<td>Other tropical fruits, fresh</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.6.2</td>
<td>Citrus fruits, fresh</td>
<td>ND</td>
<td></td>
<td>* oranges<br />
* pomelos and grapefruits<br />
* lemons and limes<br />
* tangerines<br />
* mandarins and clementines<br />
* other citrus fruits, fresh</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.6.2.1</td>
<td>Pomelos and grapefruits, fresh</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.6.2.2</td>
<td>Lemons and limes, fresh</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.6.2.3</td>
<td>Oranges, fresh</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.6.2.4</td>
<td>Tangerines, mandarins and clementines, fresh</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.6.2.9</td>
<td>Other citrus fruits, fresh</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.6.3</td>
<td>Stone fruits and pome fruits, fresh</td>
<td>ND</td>
<td></td>
<td>* apples<br />
* pears and quinces<br />
* apricots<br />
* cherries and sour cherries<br />
* peaches and nectarines<br />
* plums and sloes<br />
* other pome fruits and stone fruits, fresh</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.6.3.1</td>
<td>Apples, fresh</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.6.3.2</td>
<td>Pears and quinces, fresh</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.6.3.3</td>
<td>Apricots, fresh</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.6.3.4</td>
<td>Cherries, fresh</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.6.3.5</td>
<td>Peaches and nectarines, fresh</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.6.3.6</td>
<td>Plums and sloes, fresh</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.6.3.9</td>
<td>Other stone fruits and pome fruits, fresh</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.6.4</td>
<td>Berries, fresh</td>
<td>ND</td>
<td></td>
<td>* currants and gooseberries<br />
* raspberries<br />
* blackberries<br />
* mulberries and loganberries<br />
* strawberries<br />
* other berries, fresh</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.6.4.1</td>
<td>Currants, fresh</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.6.4.2</td>
<td>Gooseberries, fresh</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.6.4.3</td>
<td>Raspberries, fresh</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.6.4.4</td>
<td>Blackberries, mulberries and loganberries, fresh</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.6.4.5</td>
<td>Strawberries, fresh</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.6.4.6</td>
<td>Blueberries, fresh</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.6.4.7</td>
<td>Cranberries, fresh</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.6.4.9</td>
<td>Other berries, fresh</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.6.5</td>
<td>Other fruits, fresh</td>
<td>ND</td>
<td></td>
<td>* grapes<br />
* kiwi fruits<br />
* cantaloupes and other melons<br />
* watermelons<br />
* pomegranates<br />
* other fruits or mixtures of fruit, fresh, n.e.c.</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.6.5.1</td>
<td>Grapes, fresh</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.6.5.2</td>
<td>Kiwi fruits, fresh</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.6.5.3</td>
<td>Cantaloupes and other melons, fresh</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.6.5.4</td>
<td>Watermelons, fresh</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.6.5.5</td>
<td>Persimmons, fresh</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.6.5.6</td>
<td>Cashew apples, fresh</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.6.5.9</td>
<td>Other fruits or mixtures of fruit, fresh, n.e.c.</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.6.6</td>
<td>Fruits, frozen</td>
<td>ND</td>
<td>Fruits cooked or uncooked, frozen, whether or not they contain added
sugar or other sweetening matter.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.6.6.0</td>
<td>Fruits, frozen</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.6.7</td>
<td>Fruits, dried and dehydrated</td>
<td>ND</td>
<td></td>
<td>* raisins<br />
* prunes<br />
* dried apricots<br />
* dried coconuts<br />
* other dried fruits</td>
<td></td>
<td>* fruit flour (01.1.6.9)</td>
</tr>
<tr>
<td>01.1.6.7.1</td>
<td>Raisins</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.6.7.2</td>
<td>Prunes</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.6.7.9</td>
<td>Other dried fruit</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.6.8</td>
<td>Nuts, in shell or shelled</td>
<td>ND</td>
<td></td>
<td>* almonds<br />
* cashew nuts<br />
* chestnuts<br />
* hazelnuts<br />
* pistachios<br />
* walnuts<br />
* brazil nuts<br />
* groundnuts<br />
* other nuts in shell or shelled</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.6.8.1</td>
<td>Almonds, in shell or shelled</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.6.8.2</td>
<td>Cashew nuts, in shell or shelled</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.6.8.3</td>
<td>Chestnuts, in shell or shelled</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.6.8.4</td>
<td>Hazelnuts, in shell or shelled</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.6.8.5</td>
<td>Pistachios, in shell or shelled</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.6.8.6</td>
<td>Walnuts, in shell or shelled</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.6.8.7</td>
<td>Brazil nuts, in shell or shelled</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.6.8.8</td>
<td>Groundnuts, in shell or shelled</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.6.8.9</td>
<td>Other nuts, in shell or shelled</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.6.9</td>
<td>Fruits and nuts, ground, and in other preparations</td>
<td>ND</td>
<td>Fruit and nut preparations, whether frozen or not.</td>
<td>* fruit flour and nut flour<br />
* nuts, groundnuts and other seeds, roasted, salted or otherwise
prepared<br />
* canned fruit<br />
* homogenized fruit preparations<br />
* fruit pickles</td>
<td></td>
<td>* jams, marmalades, fruit jellies, purées and pastes
(01.1.8.3)<br />
* nut purées, nut butters and nut pastes (01.1.8.4)<br />
* homogenized baby food preparations (01.1.9.2)</td>
</tr>
<tr>
<td>01.1.6.9.1</td>
<td>Fruit and nuts flour</td>
<td></td>
<td></td>
<td>* almond flour</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.6.9.2</td>
<td>Canned fruit</td>
<td></td>
<td>Fruit of all kind preserved in cans.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.6.9.3</td>
<td>Homogenized fruit preparations</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td>* homogenized preparations as baby food (01.1.9.2.3)</td>
</tr>
<tr>
<td>01.1.6.9.4</td>
<td>Nuts and seeds roasted, salted or otherwise prepared</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.6.9.9</td>
<td>Other fruit and nuts preparations</td>
<td></td>
<td></td>
<td>* fruit pickles</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.7</td>
<td>Vegetables, tubers, plantains, cooking bananas and pulses</td>
<td>ND</td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.7.1</td>
<td>Leafy or stem vegetables, fresh or chilled</td>
<td>ND</td>
<td></td>
<td>* asparagus<br />
* cabbages<br />
* cauliflower and broccoli<br />
* lettuce and chicory<br />
* spinach<br />
* artichokes<br />
* other leafy or stem vegetables, fresh or chilled</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.7.1.1</td>
<td>Asparagus, fresh or chilled</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.7.1.2</td>
<td>Cabbages, fresh or chilled</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.7.1.3</td>
<td>Cauliflowers and broccoli, fresh or chilled</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.7.1.4</td>
<td>Lettuce and chicory, fresh or chilled</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.7.1.5</td>
<td>Spinach, fresh or chilled</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.7.1.6</td>
<td>Artichokes, fresh or chilled</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.7.1.7</td>
<td>Cassava leaves, fresh or chilled</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.7.1.9</td>
<td>Other leafy or stem vegetables, fresh or chilled</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.7.2</td>
<td>Fruit-bearing vegetables, fresh or chilled</td>
<td>ND</td>
<td></td>
<td>* chilies and peppers<br />
* cucumbers and gherkins<br />
* eggplants (aubergines)<br />
* tomatoes<br />
* pumpkins<br />
* squash and gourds<br />
* other fruit-bearing vegetables, fresh or chilled</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.7.2.1</td>
<td>Chillies and peppers, fresh or chilled</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.7.2.2</td>
<td>Cucumbers and gherkins, fresh or chilled</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.7.2.3</td>
<td>Eggplants (aubergines), fresh or chilled</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.7.2.4</td>
<td>Tomatoes, fresh or chilled</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.7.2.5</td>
<td>Pumpkins, squash and gourds, fresh or chilled</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.7.2.6</td>
<td>Okra, fresh or chilled</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.7.2.9</td>
<td>Other fruit-bearing vegetables, fresh or chilled</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.7.3</td>
<td>Green leguminous vegetables, fresh or chilled</td>
<td>ND</td>
<td></td>
<td>* beans<br />
* peas<br />
* broad beans and horsebeans, also known as fava beans<br />
* soya beans<br />
* other green leguminous vegetables, fresh or chilled</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.7.3.1</td>
<td>Beans, fresh or chilled</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.7.3.2</td>
<td>String beans, fresh or chilled</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.7.3.3</td>
<td>Peas, fresh or chilled</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.7.3.4</td>
<td>Broad beans and horse beans, fresh or chilled</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.7.3.5</td>
<td>Soya beans, fresh or chilled</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.7.3.9</td>
<td>Other green leguminous vegetables, fresh or chilled</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.7.4</td>
<td>Other vegetables, fresh or chilled</td>
<td>ND</td>
<td></td>
<td>* carrots and turnips<br />
* garlic<br />
* onions<br />
* leeks and other alliaceous vegetables<br />
* other root, bulb and tuberous vegetables, fresh or chilled<br />
* mushrooms and truffles<br />
* seaweeds and other aquatic plants<br />
* olives<br />
* other vegetables, fresh or chilled, n.e.c.<br />
* mixtures of vegetables, fresh or chilled</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.7.4.1</td>
<td>Carrots and turnips, fresh or chilled</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.7.4.2</td>
<td>Garlic, fresh or chilled</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.7.4.3</td>
<td>Onions and shallots, fresh or chilled</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.7.4.4</td>
<td>Leeks and other alliaceous vegetables, fresh or chilled</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.7.4.5</td>
<td>Mushrooms and truffles, fresh or chilled</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.7.4.6</td>
<td>Edible seaweeds and other aquatic plants, fresh or chilled</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.7.4.7</td>
<td>Olives, fresh or chilled</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.7.4.8</td>
<td>Green maize (green corn)</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.7.4.9</td>
<td>Other vegetable n.e.c., mixtures of vegetables, fresh or
chilled</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.7.5</td>
<td>Tubers, plantains and cooking bananas, fresh or chilled</td>
<td>ND</td>
<td></td>
<td>* all types of potatoes, including sweet potatoes<br />
* cassava, manioc and yucca<br />
* yams<br />
* taro<br />
* yautia (also known as malanga, new cocoyam, ocumo and tannia)<br />
* plantains and cooking bananas</td>
<td>* arrowroots, lotus roots, Jerusalem artichokes (topinambur) and
tacca</td>
<td>* dessert bananas (01.1.6.1)</td>
</tr>
<tr>
<td>01.1.7.5.1</td>
<td>Potatoes</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.7.5.2</td>
<td>Sweet potatoes</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.7.5.3</td>
<td>Cassava (manioc, yuca)</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.7.5.4</td>
<td>Yams</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.7.5.5</td>
<td>Taro</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.7.5.6</td>
<td>Yautia</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.7.5.7</td>
<td>Plantains and cooking bananas</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.7.5.9</td>
<td>Other tubers</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.7.6</td>
<td>Pulses</td>
<td>ND</td>
<td>Dried leguminous vegetables, shelled or unshelled, whether broken or
not, but not further prepared.</td>
<td>* common beans and other beans<br />
* broad beans and horsebeans, also known as fava beans<br />
* chickpeas<br />
* lentils<br />
* peas<br />
* cowpeas<br />
* pigeon peas<br />
* bambara beans<br />
* mixtures of pulses</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.7.6.1</td>
<td>Beans, dried</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.7.6.2</td>
<td>Broad beans and horse beans, dried</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.7.6.3</td>
<td>Chickpeas, dried</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.7.6.4</td>
<td>Lentils, dried</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.7.6.5</td>
<td>Peas, dried</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.7.6.6</td>
<td>Cow peas, dried</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.7.6.7</td>
<td>Pigeon peas, dried</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.7.6.8</td>
<td>Bambara beans, dried</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.7.6.9</td>
<td>Other pulses</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.7.7</td>
<td>Other vegetables, tubers, plantains and cooking bananas, dried and
dehydrated</td>
<td>ND</td>
<td>Vegetables, other than leguminous; tubers; plantains; and cooking
bananas, dried and dehydrated.</td>
<td>* dried soybeans<br />
* dried potatoes<br />
* dehydrated garlic and onions</td>
<td></td>
<td>* flours of vegetables (01.1.7.9).</td>
</tr>
<tr>
<td>01.1.7.7.0</td>
<td>Other vegetables, tubers, plantains and cooking bananas, dried and
dehydrated</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.7.8</td>
<td>Vegetables, tubers, plantains and cooking bananas, frozen</td>
<td>ND</td>
<td></td>
<td>* vegetables listed in subclasses 01.1.7.1 to 01.1.7.4, frozen<br />
* frozen tubers<br />
* frozen plantains and cooking bananas</td>
<td></td>
<td>* preparations such as frozen chipped potatoes (01.1.7.9)</td>
</tr>
<tr>
<td>01.1.7.8.0</td>
<td>Vegetables, tubers, plantains and cooking bananas, frozen</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.7.9</td>
<td>Vegetables, tubers, plantains, cooking bananas and pulses, ground,
and in other preparations</td>
<td>ND</td>
<td>Preparations of vegetables, tubers, salep, plantains, cooking
bananas and pulses, whether frozen or not.</td>
<td>* flours of vegetables, pulses, tubers, plantains and cooking
bananas<br />
* canned vegetables<br />
* preserved olives, vegetable flakes, vegetable purées and vegetable
chips and crisps<br />
* chipped potatoes, frozen<br />
* vegetable concentrates<br />
* homogenized preparations<br />
* vegetable pickles</td>
<td>* soy meat and soy burgers, veggie burgers, tofu, tempeh and other
meat substitutes made from vegetables and nuts<br />
* kocho (a flatbread made from the starch obtained from the fermentation
of the green leaf sheaths green leaf sheaths of the enset plant)<br />
* potato starch, tapioca, sago and other starches</td>
<td>* seitan and other meat substitutes made from cereals
(01.1.1.9)<br />
* ready-made vegetable preparations, whether frozen or not, including
other ingredients, such as cheese, meat or fish; and ready-made soups
(01.1.9.1)<br />
* homogenized baby food preparations (01.1.9.2)<br />
* culinary herbs and spices (01.1.9.4)<br />
* broths and stocks containing vegetables (01.1.9.9)<br />
* vegetable juices (01.2.1.0)</td>
</tr>
<tr>
<td>01.1.7.9.1</td>
<td>Flour of vegetables, pulses, tubers, plantains and cooking
bananas</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.7.9.2</td>
<td>Canned vegetables</td>
<td></td>
<td>Vegetables, pulses, tubers, plantains and cooking preserved in
cans.</td>
<td></td>
<td></td>
<td>* olives preserved in cans (01.1.7.9.3)</td>
</tr>
<tr>
<td>01.1.7.9.3</td>
<td>Preserved olives</td>
<td></td>
<td>Preserved olives.</td>
<td>* olives preserved in cans</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.7.9.4</td>
<td>Chipped potatoes, frozen</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.7.9.5</td>
<td>Tofu</td>
<td></td>
<td>Soy curd.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.7.9.6</td>
<td>Tempeh, soy meat and burgers</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.7.9.9</td>
<td>Other vegetables, pulses and tubers preserved or processed</td>
<td></td>
<td></td>
<td>* vegetable flakes, vegetable purée, vegetable chips and crisps,
vegetable concentrates;<br />
* homogenized preparations based on vegetables, pulses and tubers<br />
* vegetable pickles<br />
* veggie burgers and other meat substitutes made from vegetables and
nuts (excluding soy)</td>
<td>* ready-made hummus, baba ghanoush and similar preparations<br />
* kocho (a flatbread made from the starch obtained from the fermentation
of the green leaf sheaths green leaf sheaths of the enset plant)<br />
* potato starch, tapioca, sago and other starches</td>
<td>* ready-made vegetables, prepared, frozen or not, including other
ingredients, such as cheese or meat/fish; ready-made soups
(01.1.9.1.3)<br />
* homogenized preparations as baby food (01.1.9.2.3)<br />
* culinary herbs and spices (01.1.9.4.0)<br />
* broths and stocks containing vegetables (01.1.9.9.0)<br />
* vegetable juices (01.2.1.0.0)</td>
</tr>
<tr>
<td>01.1.8</td>
<td>Sugar, confectionery and desserts</td>
<td>ND</td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.8.1</td>
<td>Cane sugar and beet sugar</td>
<td>ND</td>
<td></td>
<td>* cane and beet sugar, raw and refined, powdered, crystallized or in
lumps</td>
<td></td>
<td>* refined cane or beet sugar, containing added flavouring or
colouring matter (01.1.8.2)</td>
</tr>
<tr>
<td>01.1.8.1.1</td>
<td>Cane sugar</td>
<td></td>
<td>Sugar cane, raw or refined, powdered, crystallized or in lumps.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.8.1.2</td>
<td>Beet sugar</td>
<td></td>
<td>Beet sugar, raw or refined, powdered, crystallized or in lumps.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.8.2</td>
<td>Other sugars and sugar substitutes</td>
<td>ND</td>
<td></td>
<td>* sugars other than cane and beet sugar (e.g., coconut sugar)<br />
* stevia<br />
* glucose and glucose syrup, and fructose and fructose syrup<br />
* lactose and lactose syrup<br />
* invert sugar<br />
* artificial honey, saccharin and other artificial sweeteners<br />
* refined cane and beet sugar, in solid form, containing added
flavouring or colouring matter<br />
* maple sugar and maple syrup, caramel, molasses, and sugars and sugar
syrups n.e.c.</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.8.2.0</td>
<td>Other sugars and sugar substitutes</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.8.3</td>
<td>Jams, marmalades, fruit jellies, purées and pastes, and honey</td>
<td>ND</td>
<td></td>
<td>* jams, marmalades, compotes, fruit jellies, purées and pastes<br />
* honey</td>
<td>* lemon curd and other fruit curd</td>
<td></td>
</tr>
<tr>
<td>01.1.8.3.1</td>
<td>Honey</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.8.3.9</td>
<td>Other jams, marmalades, fruit jellies, purées and pastes</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.8.4</td>
<td>Nut purées, nut butters and nut pastes</td>
<td>ND</td>
<td></td>
<td>* peanut butter<br />
* other nut butters, such as almond butter, cashew butter, hazelnut
butter, macadamia nut butter, pecan butter, pistachio butter and walnut
butter</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.8.4.0</td>
<td>Nut purées, nut butters and nut pastes</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.8.5</td>
<td>Chocolate, cocoa and cocoa-based food products</td>
<td>ND</td>
<td></td>
<td>* cocoa (including cocoa beans) and cocoa powder for all
purposes<br />
* chocolate in bars or slabs<br />
* chocolate- and cocoa-based foods and cocoa-based desserts<br />
* chocolate- and cocoa-based creams and spreads<br />
* chocolate-covered food products, if the product is composed mainly of
chocolate</td>
<td></td>
<td>* white chocolate (01.1.8.9)<br />
* cocoa and chocolate-based drinks (01.2.4.0)</td>
</tr>
<tr>
<td>01.1.8.5.1</td>
<td>Chocolate</td>
<td></td>
<td>Chocolate in bars or slabs.</td>
<td></td>
<td></td>
<td>* white chocolate (01.1.8.9)</td>
</tr>
<tr>
<td>01.1.8.5.2</td>
<td>Cocoa beans</td>
<td></td>
<td>Cocoa beans in raw form.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.8.5.3</td>
<td>Cocoa powder</td>
<td></td>
<td>Cocoa powder for all purposes.</td>
<td></td>
<td></td>
<td>* cocoa and chocolate-based drinks (01.2.4.0.0)</td>
</tr>
<tr>
<td>01.1.8.5.9</td>
<td>Other cocoa-based foods and cocoa-based dessert preparations</td>
<td></td>
<td></td>
<td>* chocolate and cocoa-based foods and cocoa-based dessert<br />
* chocolate and cocoa-based creams or spreads<br />
* chocolate-covered food products, if the product is composed mainly of
chocolate</td>
<td></td>
<td>* cocoa and chocolate-based drinks (01.2.4.0.0)</td>
</tr>
<tr>
<td>01.1.8.6</td>
<td>Ice, ice cream and sorbets</td>
<td>ND</td>
<td></td>
<td>* ice cubes for drinks<br />
* ice cream and kulfi<br />
* sorbet<br />
* frozen yoghurt<br />
* ice pop</td>
<td>* tofu ice cream</td>
<td>* ice for cooling (04.5.5.0)</td>
</tr>
<tr>
<td>01.1.8.6.0</td>
<td>Ice, ice cream and sorbets</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.8.9</td>
<td>Other sugar confectionery and desserts n.e.c.</td>
<td>ND</td>
<td></td>
<td>* vegetables, fruit, nuts, fruit peels and other parts of plants,
preserved with sugar<br />
* chewing gum, toffees, lollies, candies, pastilles<br />
* white chocolate<br />
* other confectionery products<br />
* desserts n.e.c.</td>
<td></td>
<td>* sugar confectionery based on cocoa and chocolate (01.1.8.5)</td>
</tr>
<tr>
<td>01.1.8.9.1</td>
<td>Vegetables, fruits, nuts, fruit peel and other parts of plants,
preserved by sugar</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.8.9.9</td>
<td>Other sugar confectionery and desserts n.e.c. (not containing
cocoa)</td>
<td></td>
<td></td>
<td>* chewing gum, toffees, lollies, candies and pastilles<br />
* white chocolate<br />
* other confectionery products<br />
* desserts n.e.c.</td>
<td></td>
<td>* sugar confectionery based on cocoa and chocolate (01.1.8.5.9)</td>
</tr>
<tr>
<td>01.1.9</td>
<td>Ready-made food and other food products</td>
<td>ND</td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.9.1</td>
<td>Ready-made food</td>
<td>ND</td>
<td>Prepared food and meals that either can be eaten as is or after
heating but that do not require cooking, or are assembled and portioned
in such a way that they can be cooked. They may contain mixed
ingredients and can be fresh, frozen, or dehydrated or instant. They can
include sauces and dressings which, especially when the food is fresh,
may be provided in separate containers. Sometimes, disposable forks,
knives, spoons or chopsticks are packed together with the food.</td>
<td>* precooked dishes containing stuffed pasta, rice or other cereals,
such as couscous, including vegetables, meat, fish, cheese or other
ingredients; and ready-to- eat dumplings, ravioli, noodles and similar
dishes, including sauce<br />
* ready-made dishes and meals based on precooked meat, meat substitutes
or fish<br />
* TV dinners<br />
* mixed salads and other prepared dishes and meals based on vegetables,
pulses or potatoes and also including other ingredients, such as meat,
fish and cheese<br />
* sandwiches, pizzas, quiches, meat or fish pies, whether frozen or
not<br />
* omelettes, crepes and other food products based on eggs when precooked
and served as a main dish<br />
* ready-made soups including dehydrated and instant soups and
stews;<br />
* other prepared ready-made dishes and meals, n.e.c.</td>
<td>* meal-kits</td>
<td>* bread and bakery products, and cakes (01.1.1.3)<br />
* macaroni, noodles, couscous and similar pasta products uncooked,
whether stuffed or not (01.1.1.5)<br />
* cheese (01.1.4.5) and yoghurt 01.1.4.6)<br />
* chipped potatoes, frozen (01.1.7.9)<br />
* ice cream (0.1.1.8.6) and other desserts, n.e.c. (01.1.8.9)</td>
</tr>
<tr>
<td>01.1.9.1.1</td>
<td>Precooked dishes based on pasta and cereals</td>
<td></td>
<td>Dishes can include vegetables, meat, fish, cheese, sauces or other
ingredients, provided that these are not the main ingredients.</td>
<td>* precooked dishes in which the prevailing ingredient is pasta
(whether stuffed or not);<br />
* precooked dishes in which the prevailing ingredient is rice, quinoa or
other cereals;<br />
* couscous dishes;<br />
* ready-to-eat dumplings, ravioli and noodles.</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.9.1.2</td>
<td>Precooked dishes based on meat and/or fish</td>
<td></td>
<td>Precooked dishes based on meat, meat substitutes and/or fish as the
prevailing ingredient; dishes can also include vegetables, sauces or
other ingredients, provided that these are not the main
ingredients.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.9.1.3</td>
<td>Mixed salads and prepared dishes based on vegetables</td>
<td></td>
<td>Mixed salads and other prepared dishes and meals based on vegetables
as the prevailing ingredients. Pulses and potatoes and other
ingredients, such as meat, fish and cheese, can also be included
provided that they are not the main ingredients.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.9.1.4</td>
<td>Sandwiches, pizzas, quiches, meat or fish pies, frozen or not</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.9.1.5</td>
<td>Omelettes, crepes and other ready-made food based on eggs</td>
<td></td>
<td>Omelettes, crepes and other food products based on eggs when
precooked and served as a main dish.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.9.1.6</td>
<td>Ready-made soups</td>
<td></td>
<td>Ready-made soups, including dehydrated and instant soups and
stews.</td>
<td></td>
<td></td>
<td>* broths and stocks (01.1.9.9.0)</td>
</tr>
<tr>
<td>01.1.9.1.9</td>
<td>Other prepared ready-made dishes and meals n.e.c.</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td>* bread and bakery products (01.1.1.3)<br />
* macaroni, noodles, couscous and similar pasta products uncooked,
whether stuffed or not (01.1.1.5.0)<br />
* cheese (01.1.4.5.0) and yoghurt (01.1.4.6.0)<br />
* cakes (0.1.1.1.3.9), ice cream (0.1.1.8.6.0) and other desserts n.e.c.
(01.1.8.9.9)<br />
* frozen, chipped potatoes (01.1.7.9.4)</td>
</tr>
<tr>
<td>01.1.9.2</td>
<td>Baby food</td>
<td>ND</td>
<td>Food and beverages intended for baby use exclusively.</td>
<td>* baby formula (powdered, condensed and evaporated milk for baby
use)<br />
* baby rice cereals and flours for baby food<br />
* homogenized baby food</td>
<td></td>
<td>* cereals and flours not intended exclusively for baby use
(01.1.1.1, 01.1.1.2)<br />
* powdered milk not intended exclusively for baby use (01.1.4.3)<br />
* yoghurt for children (01.1.4.6)<br />
* homogenized preparations of fruits and vegetables not intended
exclusively for baby use (01.1.6.9; 01.1.7.9)</td>
</tr>
<tr>
<td>01.1.9.2.1</td>
<td>Baby formula</td>
<td></td>
<td>Baby formula (powdered, condensed and evaporated milk for baby
use).</td>
<td></td>
<td></td>
<td>* powdered milk not intended exclusively for baby use
(01.1.4.3.2)</td>
</tr>
<tr>
<td>01.1.9.2.2</td>
<td>Baby rice cereals and flours for baby meals</td>
<td></td>
<td>Baby rice cereals and flours intended exclusively for baby
meals.</td>
<td></td>
<td></td>
<td>* cereals and flour not intended exclusively for baby use (01.1.1.1,
01.1.1.2)<br />
* homogenized fruit and vegetables preparations not intended exclusively
for baby use (01.1.6.9.3, 01.1.7.9)</td>
</tr>
<tr>
<td>01.1.9.2.3</td>
<td>Homogenized baby food</td>
<td></td>
<td>Homogenized food intended exclusively for consumption by
babies.</td>
<td></td>
<td></td>
<td>* homogenized fruit and vegetables preparations not intended
exclusively for use by babies (01.1.6.9.3, 01.1.7.9)<br />
* yoghurt for children (01.1.4.6).</td>
</tr>
<tr>
<td>01.1.9.2.9</td>
<td>Other baby food</td>
<td></td>
<td>Other food intended exclusively for consumption by babies.</td>
<td>* baby crackers, cookies and snacks<br />
* baby pasta<br />
* ready-made macaroni preparations, including cheese, meat, fish,
vegetables, sauces or other ingredients, provided that they are for baby
use exclusively</td>
<td></td>
<td>* crackers and cookies not specifically for use by babies
(01.1.1.3.1, 01.1.1.3.9)<br />
* pasta not specifically for use by babies (01.1.1.5.0)<br />
* dried fruit snacks not specifically for use by babies (01.1.6.7.1,
01.1.6.7.2, 01.1.6.7.9)<br />
* ready-made macaroni dishes not specifically for use by babies
(01.1.9.1.1)</td>
</tr>
<tr>
<td>01.1.9.3</td>
<td>Salt, condiments and sauces</td>
<td>ND</td>
<td></td>
<td>* salt, sauces, condiments, and seasonings (including mustard,
mayonnaise, ketchup, and soy sauce) and vinegar</td>
<td>* coconut milk for cooking</td>
<td>* coconut milk for drinking (01.1.4.4)<br />
* fruit pickles (01.1.6.9)<br />
* vegetable pickles (01.1.7.9)</td>
</tr>
<tr>
<td>01.1.9.3.1</td>
<td>Salt</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.9.3.9</td>
<td>Other condiments and sauces</td>
<td></td>
<td>Condiments, sauces and seasonings (e.g., mustard, mayonnaise,
ketchup and soy sauce), and vinegar.<br />
<br />
Also includes:<br />
* coconut milk for cooking</td>
<td></td>
<td></td>
<td>* coconut milk drinks (01.1.4.4.1)<br />
* fruit and vegetables pickles (01.1.7.9.9)</td>
</tr>
<tr>
<td>01.1.9.4</td>
<td>Spices, culinary herbs and seeds</td>
<td>ND</td>
<td></td>
<td>* pepper, pimento, ginger and other spices<br />
* parsley, rosemary, thyme and other culinary herbs<br />
* poppy seed, sesame seed, linseed and other seeds</td>
<td></td>
<td>* vegetable oils (01.1.5.1)<br />
* seeds for planting (09.3.1.2)</td>
</tr>
<tr>
<td>01.1.9.4.0</td>
<td>Spices, culinary herbs and seeds</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.9.9</td>
<td>Other food products n.e.c.</td>
<td>ND</td>
<td></td>
<td>* sugarcane consumed for the purpose of extracting juice or as a
snack<br />
* prepared baking powders and yeasts, broth, stocks, bouillon cubes,
soup bases, agar-agar and instant dessert preparations<br />
* other ready-made food and other food products</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.1.9.9.0</td>
<td>Other food products n.e.c.</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.2</td>
<td>Non-alcoholic beverages</td>
<td></td>
<td>Non-alcoholic beverages purchased by households, regardless of where
they are consumed, and excluding non-alcoholic beverages that are
provided by facilities such as restaurants and school cafeterias
offering food and beverage serving services (division 11).</td>
<td>* beverages that do not contain any alcohol</td>
<td></td>
<td>* milk (01.1.4.1, 01.1.4.2, 01.1.4.3, 01.1.4.4)<br />
* non-alcoholic wine (02.1.2.1)<br />
* non-alcoholic beer (02.1.3.0)<br />
* non-alcoholic beverages for immediate consumption provided by
facilities such as restaurants and school cafeterias, offering food and
beverage serving services (11.1.1)</td>
</tr>
<tr>
<td>01.2.1</td>
<td>Fruit and vegetable juices</td>
<td>ND</td>
<td></td>
<td>* fruit and vegetable juices, unfermented and not containing added
alcohol, whether or not they contain added sugar or other sweetening
matter<br />
* syrups of fruit and vegetables and concentrates of fruit and
vegetables<br />
* powdered juices</td>
<td></td>
<td>* sparkling juices (01.2.6.0)</td>
</tr>
<tr>
<td>01.2.1.0</td>
<td>Fruit and vegetable juices</td>
<td>ND</td>
<td></td>
<td>* fruit and vegetable juices, unfermented and not containing added
alcohol, whether or not they contain added sugar or other sweetening
matter<br />
* syrups of fruit and vegetables and concentrates of fruit and
vegetables<br />
* powdered juices</td>
<td></td>
<td>* sparkling juices (01.2.6.0)</td>
</tr>
<tr>
<td>01.2.1.0.0</td>
<td>Fruit and vegetable juices</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.2.2</td>
<td>Coffee and coffee substitutes</td>
<td>ND</td>
<td></td>
<td>* coffee, whether or not decaffeinated, roasted or ground, including
instant coffee<br />
* coffee substitutes<br />
* coffee extracts, essences and concentrates<br />
* coffee-based beverage preparations</td>
<td>* roasted chicory and other roasted coffee substitutes, and
extracts, essences and concentrates thereof</td>
<td>* milk-based beverages, flavoured with coffee (01.1.4.7)</td>
</tr>
<tr>
<td>01.2.2.0</td>
<td>Coffee and coffee substitutes</td>
<td>ND</td>
<td></td>
<td>* coffee, whether or not decaffeinated, roasted or ground, including
instant coffee<br />
* coffee substitutes<br />
* extracts, essences and concentrates of coffee<br />
* coffee-based beverage preparations</td>
<td>* roasted chicory and other roasted coffee substitutes and extracts,
essences and concentrates thereof</td>
<td>* milk-based beverages flavoured with coffee (01.1.4.7)</td>
</tr>
<tr>
<td>01.2.2.0.1</td>
<td>Coffee</td>
<td></td>
<td>Coffee beans or powder, whether decaffeinated, roasted or
ground.</td>
<td>* instant coffee</td>
<td></td>
<td>* coffee-based beverage preparations (01.2.2.0.9)<br />
* milk flavoured with coffee (01.1.4.7.0</td>
</tr>
<tr>
<td>01.2.2.0.2</td>
<td>Coffee substitutes</td>
<td></td>
<td></td>
<td>* roasted chicory and other roasted coffee substitutes, and
extracts, essences and concentrates thereof</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.2.2.0.9</td>
<td>Other coffee</td>
<td></td>
<td></td>
<td>* extracts, essences and concentrates of coffee<br />
* coffee-based beverage preparations</td>
<td></td>
<td>* milk flavoured with coffee (01.1.4.7.0)</td>
</tr>
<tr>
<td>01.2.3</td>
<td>Tea, maté and other plant-derived products for infusion</td>
<td>ND</td>
<td></td>
<td>* green tea, unfermented; black tea, fermented; and tea, maté and
other plant products, partly fermented, for infusion<br />
* tea substitutes and tea extracts and essences</td>
<td>* fruit and herbal teas<br />
* rooibos tea<br />
* instant tea<br />
* iced tea</td>
<td></td>
</tr>
<tr>
<td>01.2.3.0</td>
<td>Tea, maté and other plant-derived products for infusion</td>
<td>ND</td>
<td></td>
<td>* green tea, unfermented; black tea, fermented; and tea, maté and
other plant products, partly fermented, for infusion<br />
* tea substitutes and tea extracts and essences</td>
<td>* fruit and herbal teas<br />
* rooibos tea<br />
* instant tea<br />
* iced tea</td>
<td></td>
</tr>
<tr>
<td>01.2.3.0.1</td>
<td>Green tea, leaves</td>
<td></td>
<td>Green tea (not fermented) for infusion in leaves, whether in bags or
not.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.2.3.0.2</td>
<td>Black tea, leaves</td>
<td></td>
<td>Black tea (fermented) and partly fermented for infusion in leaves,
whether in bags or not.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.2.3.0.3</td>
<td>Iced tea</td>
<td></td>
<td>Iced tea in liquid form.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.2.3.0.4</td>
<td>Instant tea powder</td>
<td></td>
<td>Instant tea powder.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.2.3.0.5</td>
<td>Maté</td>
<td></td>
<td>Maté for infusion in leaves, whether in bags or not.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.2.3.0.9</td>
<td>Other tea products and plant-derived products for infusion</td>
<td></td>
<td></td>
<td>* tea-substitutes and extracts and essences of tea<br />
* fruit and herbal tea<br />
* rooibos tea</td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.2.4</td>
<td>Cocoa drinks</td>
<td>ND</td>
<td></td>
<td>* cocoa and chocolate-based drinks</td>
<td></td>
<td>* milk, flavoured with chocolate or cacao (01.1.4.7)<br />
* cocoa powder for all purposes; chocolate in bars or slabs; cocoa-based
foods and cocoa-based dessert preparations (01.1.8.5)</td>
</tr>
<tr>
<td>01.2.4.0</td>
<td>Cocoa drinks</td>
<td>ND</td>
<td></td>
<td>* cocoa and chocolate-based drinks</td>
<td></td>
<td>* milk flavoured with chocolate or cacao (01.1.4.7)<br />
* cocoa powder for all purposes; chocolate in bars or slabs; cocoa-based
foods and cocoa-based dessert preparations (01.1.8.5)</td>
</tr>
<tr>
<td>01.2.4.0.0</td>
<td>Cocoa drinks</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.2.5</td>
<td>Water</td>
<td>ND</td>
<td>Mineral and spring waters, still or sparkling, without added
ingredients.</td>
<td></td>
<td></td>
<td>* flavoured water (01.2.9.0)</td>
</tr>
<tr>
<td>01.2.5.0</td>
<td>Water</td>
<td>ND</td>
<td>Mineral and spring waters, still or sparkling, without added
ingredients.</td>
<td></td>
<td></td>
<td>* flavoured water (01.2.9.0)</td>
</tr>
<tr>
<td>01.2.5.0.0</td>
<td>Water</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.2.6</td>
<td>Soft drinks</td>
<td>ND</td>
<td></td>
<td>* soft drinks, such as sodas, lemonades and colas<br />
* sparkling juices</td>
<td></td>
<td>* iced tea (01.2.3.0)<br />
* sparkling water (01.2.5.0)<br />
* flavoured water (01.2.9.0)</td>
</tr>
<tr>
<td>01.2.6.0</td>
<td>Soft drinks</td>
<td>ND</td>
<td></td>
<td>* soft drinks, such as sodas, lemonades and colas<br />
* sparkling juices</td>
<td></td>
<td>* iced tea (01.2.3.0)<br />
* sparkling water (01.2.5.0)<br />
* flavoured water (01.2.9.0)</td>
</tr>
<tr>
<td>01.2.6.0.0</td>
<td>Soft drinks</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.2.9</td>
<td>Other non-alcoholic beverages</td>
<td>ND</td>
<td></td>
<td>* flavoured water<br />
* energy drinks, energy supplement and protein powder for drink
preparation<br />
* birch juice and sap; and aloe vera juice and other aloe vera
drinks<br />
* syrups and concentrates used in beverage preparation<br />
* other non-alcoholic beverages</td>
<td></td>
<td>* syrups of fruit and vegetables and concentrates of fruit and
vegetables (01.2.1.0)</td>
</tr>
<tr>
<td>01.2.9.0</td>
<td>Other non-alcoholic beverages</td>
<td>ND</td>
<td></td>
<td>* flavoured water<br />
* energy drinks; energy supplements (which are mixed with water for
drink preparation); and protein powder (mixed with water for drink
preparation)<br />
* birch juice and sap, and aloe vera juice and drinks<br />
* syrups and concentrates for the preparation of beverages<br />
* other non-alcoholic beverages</td>
<td></td>
<td>* syrups of fruit and vegetables and concentrates of fruit and
vegetables (01.2.1.0)</td>
</tr>
<tr>
<td>01.2.9.0.0</td>
<td>Other non-alcoholic beverages</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.3</td>
<td>Services for processing primary goods for food and non-alcoholic
beverages</td>
<td></td>
<td>Services purchased for the processing of primary goods provided by
households to produce food and non-alcoholic beverages for their own
final consumption.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>01.3.0</td>
<td>Services for processing primary goods for food and non-alcoholic
beverages</td>
<td>S</td>
<td>Services purchased for the processing of primary goods provided by
households to produce food and non-alcoholic beverages for their own
final consumption.</td>
<td>* cereal grinding services for flour production<br />
* oil pressing services<br />
* crushing and pressing services for the production of juices made from
fruits and vegetables<br />
* custom slaughtering of land animals, both domestic and wild, for food
purposes</td>
<td></td>
<td>* food processing services for business purposes (outside the scope
of COICOP)<br />
* fruit and vegetable crushing and pressing services for the production
of alcoholic beverages (02.2.0.0)</td>
</tr>
<tr>
<td>01.3.0.0</td>
<td>Services for processing primary goods for food and non-alcoholic
beverages</td>
<td>S</td>
<td>Services purchased for the processing of primary goods provided by
households to produce food and non-alcoholic beverages for their own
final consumption.</td>
<td>* cereal grinding services for flour production<br />
* oil pressing services<br />
* crushing and pressing services for the production of juices made from
fruits and vegetables<br />
* custom slaughtering of land animals, both domestic and wild, for food
purposes</td>
<td></td>
<td>* food processing services for business purposes (outside the scope
of COICOP)<br />
* fruit and vegetable crushing and pressing services for the production
of alcoholic beverages (02.2.0.0)</td>
</tr>
<tr>
<td>01.3.0.0.0</td>
<td>Services for processing primary goods for food and non-alcoholic
beverages</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>02</td>
<td>Alcoholic beverages, tobacco and narcotics</td>
<td></td>
<td>Division 02 covers the purchase of alcoholic beverages (02.1),
tobacco products (02.3) and narcotics (02.4), regardless of where they
are consumed, excluding the purchase of those products in facilities
such as restaurants through their food and beverage serving
services.<br />
<br />
Division 02 also includes low-alcohol beverages; and non-alcoholic
beverages that are generally alcoholic, such as non-alcoholic beer.
Services for the production of alcohol for own consumption (02.2) are
also included within this division.<br />
<br />
Division 02 excludes alcoholic beverages purchased for immediate
consumption for example in hotels, restaurants, cafés, bars and kiosks
and from street vendors and automatic vending machines (11.1.1).</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>02.1</td>
<td>Alcoholic beverages</td>
<td></td>
<td>The beverages classified here include low-alcohol beverages and
non-alcoholic beverages that generally contain some alcohol.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>02.1.1</td>
<td>Spirits and liquors</td>
<td>ND</td>
<td></td>
<td>* eaux de vie, liqueurs and other spirits with a high alcohol
content<br />
* mead<br />
* pomace brandies, such as pisco, grappa and marc<br />
* aperitifs, other than wine-based aperitifs</td>
<td></td>
<td>* wine-based aperitifs (02.1.2.1, 02.1.2.2).</td>
</tr>
<tr>
<td>02.1.1.0</td>
<td>Spirits and liquors</td>
<td>ND</td>
<td></td>
<td>* eaux de vie, liqueurs and other spirits with a high alcohol
content<br />
* mead<br />
* pomace brandies, such as pisco, grappa and marc<br />
* aperitifs, other than wine-based aperitifs</td>
<td></td>
<td>* wine-based aperitifs (02.1.2.1, 02.1.2.2)</td>
</tr>
<tr>
<td>02.1.2</td>
<td>Wine</td>
<td>ND</td>
<td></td>
<td>* wine, cider and perry, including sake<br />
* wine-based aperitifs, fortified wines, champagne and other sparkling
wines<br />
* ice wine<br />
* low-alcohol and non-alcoholic wine</td>
<td></td>
<td></td>
</tr>
<tr>
<td>02.1.2.1</td>
<td>Wine from grapes</td>
<td>ND</td>
<td></td>
<td>* wine from grapes<br />
* fortified wines, such as vermouth, sherry and port wine<br />
* champagne and other sparkling wines from grapes<br />
* ice wine<br />
* low-alcohol and non-alcoholic wine<br />
* wine-based aperitifs</td>
<td></td>
<td></td>
</tr>
<tr>
<td>02.1.2.2</td>
<td>Wine from other sources</td>
<td>ND</td>
<td></td>
<td>* ciders and perries, including sake</td>
<td></td>
<td></td>
</tr>
<tr>
<td>02.1.3</td>
<td>Beer</td>
<td>ND</td>
<td></td>
<td>* all kinds of beers, such as ale, lager, stout and porter<br />
* low-alcohol beer and non-alcoholic beer</td>
<td></td>
<td></td>
</tr>
<tr>
<td>02.1.3.0</td>
<td>Beer</td>
<td>ND</td>
<td></td>
<td>* all kinds of beers, such as ale, lager, stout and porter<br />
* low-alcohol beer and non-alcoholic beer</td>
<td></td>
<td></td>
</tr>
<tr>
<td>02.1.9</td>
<td>Other alcoholic beverages</td>
<td>ND</td>
<td></td>
<td>* mixed alcohol-based drinks, such as soda water; and mineral
water-based mixed alcoholic drinks (alcopop)<br />
* shandies, cola beer and radler</td>
<td></td>
<td></td>
</tr>
<tr>
<td>02.1.9.0</td>
<td>Other alcoholic beverages</td>
<td>ND</td>
<td></td>
<td>* mixed alcohol-based drinks, such as soda water and mineral
water-based mixed alcoholic drinks (alcopops)<br />
* shandy, cola beer and radler</td>
<td></td>
<td></td>
</tr>
<tr>
<td>02.2</td>
<td>Alcohol production services</td>
<td></td>
<td>Services purchased for the processing of primary products provided
by households to produce alcohol for their own final consumption.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>02.2.0</td>
<td>Alcohol production services</td>
<td>S</td>
<td>Services purchased for the processing of primary products provided
by households to produce alcohol for their own final consumption.</td>
<td>* fruit and vegetable crushing and pressing services for the
production of alcoholic beverages<br />
* distilling and fermentation services<br />
* brewing services<br />
* ageing and bottling services</td>
<td></td>
<td></td>
</tr>
<tr>
<td>02.2.0.0</td>
<td>Alcohol production services</td>
<td>S</td>
<td>Services purchased for the processing of primary products provided
by households to produce alcohol for their own final consumption.</td>
<td>* fruit and vegetable crushing and pressing services for the
production of alcoholic beverages<br />
* distilling and fermentation services<br />
* brewing services<br />
* ageing and bottling services</td>
<td></td>
<td></td>
</tr>
<tr>
<td>02.3</td>
<td>Tobacco</td>
<td></td>
<td>Group 02.3 covers all purchases of tobacco and tobacco products by
households, including purchases of tobacco in restaurants, cafés, bars
and service stations, since those venues do not add value or a service
to the tobacco products sold. The consumption of tobacco through use of
shisha or hookah pipes in restaurants, cafés and bars, is covered by
division 11, as the venues in this case do provide a service. Electronic
cigarettes are included in group 02.3, even though they do not contain
tobacco, as they are a substitute for tobacco products.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>02.3.0</td>
<td>Tobacco</td>
<td>ND</td>
<td></td>
<td>* cigarettes, cigarette tobacco and tobacco leaf<br />
* cigarette papers and single-use filters which are consumed together
with the cigarette<br />
* cigars, pipe tobacco, chewing tobacco and snuff<br />
* refills for electronic cigarettes, with or without nicotine<br />
* tobacco that is consumed with a shisha or a hookah pipe if consumed at
home<br />
* tobacco that is purchased in bars and restaurants, provided that a
service charge is not applied</td>
<td></td>
<td>* tobacco that is consumed through use of a shisha or hookah pipe in
restaurants, bars, cafés and shisha lounges (11.1.1)<br />
* electronic cigarette devices and other articles for smokers
(13.2.9.1)</td>
</tr>
<tr>
<td>02.3.0.1</td>
<td>Cigarettes</td>
<td>ND</td>
<td></td>
<td>* cigarettes<br />
* cigarettes that are purchased in bars and restaurants, provided that a
service charge is not applied</td>
<td></td>
<td></td>
</tr>
<tr>
<td>02.3.0.2</td>
<td>Cigars</td>
<td>ND</td>
<td>Includes:<br />
* cigars<br />
* cigars that are purchased in bars and restaurants, provided that a
service charge is not applied</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>02.3.0.9</td>
<td>Other tobacco products</td>
<td>ND</td>
<td></td>
<td>* pipe tobacco, chewing tobacco, hookah blends, snus and snuff<br />
* cigarette tobacco and tobacco leaf<br />
* cigarette papers and single-use filters which are consumed with the
cigarette<br />
* refills for electronic cigarettes, with or without nicotine<br />
* tobacco that is consumed with a shisha or a hookah pipe if consumed at
home</td>
<td></td>
<td>* tobacco that is consumed through use of a shisha or a hookah pipe
in restaurants, cafés or shisha lounges (11.1.1)<br />
* electronic cigarette devices (13.2.9.1) and other articles for
smokers</td>
</tr>
<tr>
<td>02.4</td>
<td>Narcotics</td>
<td></td>
<td>Group 02.4 covers all narcotics, both legal and illegal, purchased
by households.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>02.4.0</td>
<td>Narcotics</td>
<td>ND</td>
<td></td>
<td>* marijuana, opium, cocaine and their derivatives<br />
* other vegetable-based narcotics, such as betel leaves, betel nuts,
cola nuts, kava, khat (gat) and psilocybin mushrooms<br />
* other narcotics, including chemicals and synthetic drugs</td>
<td></td>
<td>* narcotics used for medicinal purpose (06.1.1.1)</td>
</tr>
<tr>
<td>02.4.0.0</td>
<td>Narcotics</td>
<td>ND</td>
<td></td>
<td>* marijuana, opium, cocaine and their derivatives<br />
* other vegetable-based narcotics, such as betel leaves, betel nuts,
cola nuts, kava, khat, and psilocybin mushroom<br />
* other narcotics, including chemicals and synthetic drugs</td>
<td></td>
<td>* narcotics used for medicinal purpose (06.1.1.1)</td>
</tr>
<tr>
<td>03</td>
<td>Clothing and footwear</td>
<td></td>
<td>Division 03 covers all clothing materials, garments, articles and
accessories (03.1), footwear (03.2) and related services including
cleaning, repair and hire of clothing (03.1.4) and footwear (03.2.2).
The purchase of second-hand clothing and footwear should be included in
the same classes to which the new articles belong, since the purpose is
the same. Unisex garments and footwear should be classified according to
the gender of the person wearing them.<br />
<br />
Division 03 excludes game-specific sportswear and footwear and
protective sports gear (09.2.2.1).</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>03.1</td>
<td>Clothing</td>
<td></td>
<td>Group 03.1 covers clothing for men, women and children, other
articles of clothing (e.g., gloves) and clothing accessories, as well as
materials purchased for the production of clothing and services related
to clothing (e.g., cleaning, repair and tailoring).<br />
<br />
The purchase of custom-made clothing is classified as the purchase of
garments (03.1.2) if the retailer supplies all of the materials and is
classified as the purchase of a tailoring service (03.1.4) if the
customer supplies the main materials.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>03.1.1</td>
<td>Clothing materials</td>
<td>SD</td>
<td></td>
<td>* clothing materials of natural, synthetic and mixed fibres<br />
* leather, fur, fusible webbing, wadding and felt filling for making
wearing apparel</td>
<td></td>
<td>* furnishing fabrics (05.2.1.1)</td>
</tr>
<tr>
<td>03.1.1.0</td>
<td>Clothing materials</td>
<td>SD</td>
<td></td>
<td>* clothing materials of natural, synthetic and mixed fibres<br />
* leather, fur, fusible webbing, wadding and felt filling for making
wearing apparel</td>
<td></td>
<td>* furnishing fabrics (05.2.1.1)</td>
</tr>
<tr>
<td>03.1.2</td>
<td>Garments</td>
<td>SD</td>
<td>Garments for men and boys, women and girls and infants, either
ready-to-wear or made to measure, in all materials (including leather,
furs, plastics and rubber), for everyday wear, for sport or for
work.</td>
<td>* capes, overcoats, raincoats, anoraks, parkas, blousons, jackets,
trousers, waistcoats, suits, costumes, dresses, skirts, etc.<br />
* shirts, blouses, pullovers, sweaters, cardigans, shorts, swimsuits,
tracksuits, jogging suits, sweatshirts, T-shirts, leotards, etc.<br />
* vests, underpants, socks, stockings, tights, petticoats, brassieres,
knickers, slips, girdles, corsets, body stockings, etc.<br />
* pyjamas, nightshirts, nightdresses, housecoats, dressing gowns,
bathrobes, etc.<br />
* traditional garments</td>
<td></td>
<td>* tailoring services for which the customer supplies the material
(03.1.4.2)<br />
* articles of medical hosiery, such as elasticated stockings
(06.1.2.2)<br />
* diapers (nappies) of any material (13.2.9.1)</td>
</tr>
<tr>
<td>03.1.2.1</td>
<td>Garments for men or boys</td>
<td>SD</td>
<td>Garments for men or boys, either ready-to-wear or made-to-measure,
in all materials (including leather, furs, plastics and rubber), for
everyday wear, for sport or for work</td>
<td>* capes, overcoats, raincoats, anoraks, parkas, jackets, trousers,
waistcoats, suits, costumes, etc.<br />
* shirts, pullovers, sweaters, cardigans, shorts, swimsuits, tracksuits,
jogging suits, sweatshirts, T-shirts, leotards, etc.<br />
* traditional garments<br />
* vests, underpants, socks, etc.<br />
* pyjamas, dressing gowns, bathrobes, etc.</td>
<td></td>
<td>* garments for infants (under 2 years of age) (03.1.2.3)<br />
* tailoring services for which the customer supplies the material
(03.1.4.2)<br />
* articles of medical hosiery, such as elasticated stockings
(06.1.2.2)</td>
</tr>
<tr>
<td>03.1.2.2</td>
<td>Garments for women or girls</td>
<td>SD</td>
<td>Garments for women or girls, either ready-to-wear or
made-to-measure, in all materials (including leather, furs, plastics and
rubber), for everyday wear, for sport or for work.</td>
<td>* capes, overcoats, raincoats, anoraks, parkas, blousons, jackets,
trousers, waistcoats, suits, costumes, dresses, skirts, etc.<br />
* shirts, blouses, pullovers, sweaters, cardigans, shorts, swimsuits,
tracksuits, jogging suits, sweatshirts, t-shirts, leotards, etc.<br />
* traditional garments<br />
* vests, underpants, socks, stockings, tights, petticoats, brassieres,
knickers, slips, girdles, corsets, body stockings, etc.<br />
* pyjamas, nightshirts, nightdresses, housecoats, dressing gowns,
bathrobes, etc.</td>
<td></td>
<td>* garments for infants (under 2 years of age) (03.1.2.3)<br />
* tailoring services for which the customer supplies the material
(03.1.4.2)<br />
* articles of medical hosiery, such as elasticated stockings
(06.1.2.2)</td>
</tr>
<tr>
<td>03.1.2.3</td>
<td>Garments for infants (under 2 years of age)</td>
<td>SD</td>
<td>Garments for infants or babies (under 2 years of age), either
ready-to-wear or made to measure, in all materials.</td>
<td>* raincoats, anoraks, parkas, blousons, jackets, trousers,
waistcoats, suits, costumes, dresses, skirts, etc.<br />
* vests, underpants, socks, stockings, tights, etc.<br />
* pyjamas, nightshirts, nightdresses, dressing gowns, bathrobes,
etc.</td>
<td></td>
<td>* tailoring services for which the customer supplies the material
(03.1.4.2)<br />
* diapers (nappies) of any material (13.2.9.1)</td>
</tr>
<tr>
<td>03.1.2.4</td>
<td>School uniforms</td>
<td>SD</td>
<td></td>
<td>* school uniforms</td>
<td></td>
<td></td>
</tr>
<tr>
<td>03.1.3</td>
<td>Other articles of clothing and clothing accessories</td>
<td>SD</td>
<td></td>
<td>* ties, handkerchiefs, scarves, gloves, mittens, muffs, belts,
braces, aprons, smocks, bibs, sleeve protectors, hats, caps, berets,
bonnets, etc.<br />
* sewing threads, knitting yarns and clothing accessories, such as
buckles, buttons, press studs, zip fasteners, ribbons, laces, trimmings,
etc.</td>
<td>* working gloves</td>
<td>* pins, safety pins, sewing needles, knitting needles and thimbles;
rubber gloves and other articles made of rubber; and gardening gloves
(05.6.1.9)<br />
* protective headgear for sports; and other protective gear for sports,
such as life jackets, boxing and other sporting gloves, body padding,
belts, supports, etc. (09.2.2.1)<br />
* paper handkerchiefs (13.1.2.0)<br />
* watches, jewellery, cufflinks and tiepins (13.2.1.1)<br />
* umbrellas and parasols, fans and key rings (13.2.9.1)</td>
</tr>
<tr>
<td>03.1.3.1</td>
<td>Other articles of clothing</td>
<td>SD</td>
<td></td>
<td>* ties, handkerchiefs, scarves, gloves, mittens, muffs, belts,
braces, aprons, smocks, bibs, sleeve protectors, hats, caps, berets,
bonnets, etc.</td>
<td>* working gloves</td>
<td>* pins, safety pins, sewing needles, knitting needles and thimbles;
rubber gloves and other articles made of rubber; and gardening gloves
(05.6.1.9)<br />
* protective headgear for sports; and other protective gear for sports,
such as life jackets, boxing and other sporting gloves, body padding,
belts, supports, etc. (09.2.2.1)<br />
* paper handkerchiefs (13.1.2.0)<br />
* watches, jewellery, cufflinks and tiepins (13.2.1.1)<br />
* umbrellas and parasols, fans and key rings (13.2.9.1)</td>
</tr>
<tr>
<td>03.1.3.2</td>
<td>Clothing accessories</td>
<td>SD</td>
<td></td>
<td>* sewing threads, knitting yarns and accessories used in the
creation of clothing, such as buckles, buttons, press studs, zip
fasteners, ribbons, laces, trimmings, etc.</td>
<td></td>
<td></td>
</tr>
<tr>
<td>03.1.4</td>
<td>Cleaning, repair, tailoring and hire of clothing</td>
<td>S</td>
<td>The cost of materials is included only if not separately
priced.</td>
<td>* dry-cleaning, laundering and dyeing of garments<br />
* darning, mending, repair and altering of garments<br />
* tailoring services, for which the customer supplies the material<br />
* hire of garments</td>
<td></td>
<td>* materials, threads and accessories purchased by households with
the intention of undertaking maintenance and repairs themselves
(03.1.1.0; 03.1.3.2)<br />
* made-to-measure clothing (03.1.2.1; 03.1.2.2; 03.1.2.3;
03.1.2.4)<br />
* repair, hire and sewing services of household linen and other
household textiles (05.2.2.0)<br />
* dry-cleaning, laundering, dyeing of household linen and other
household textiles (05.6.2.9)</td>
</tr>
<tr>
<td>03.1.4.1</td>
<td>Cleaning of clothing</td>
<td>S</td>
<td></td>
<td>* dry-cleaning, laundering and dyeing of garments</td>
<td></td>
<td>* dry-cleaning, laundering, dyeing of household linen and other
household textiles (05.6.2.9)</td>
</tr>
<tr>
<td>03.1.4.2</td>
<td>Repair, tailoring and hire of clothing</td>
<td>S</td>
<td>The cost of materials is included only if they are not separately
priced.</td>
<td>* darning, mending, repair and altering of garments<br />
* tailoring services for which the customer supplies the material<br />
* hire of garments</td>
<td></td>
<td>* clothing materials, threads, and other accessories purchased by
households with the intention of undertaking maintenance and repair
themselves (03.1.1.0; 03.1.3.2)<br />
* made-to measure clothing (03.1.2.1; 03.1.2.2; 03.1.2.3;
03.1.2.4)<br />
* repair, hire and sewing services of household linen and other
household textiles (05.2.2.0)</td>
</tr>
<tr>
<td>03.2</td>
<td>Footwear</td>
<td></td>
<td>Group 03.2 covers all general footwear, either ready-to-wear or made
to measure, divided into the following categories: footwear for men;
footwear for women; footwear for infants and children; and
footwear-related services. Sport-specific footwear is classified to
sub-class 09.2.2.1.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>03.2.1</td>
<td>Shoes and other footwear</td>
<td>SD</td>
<td></td>
<td>* all footwear for men, women, infants and children, either
ready-to-wear or made to measure, including sports footwear suitable for
everyday or leisure wear (shoes for jogging, cross-training, tennis,
basketball, boating, etc.)<br />
* gaiters and similar articles; shoelaces; and parts of footwear, such
as heels, soles, etc., purchased by households with the intention of
undertaking footwear repair themselves</td>
<td></td>
<td>* polishes, creams and other shoe-cleaning articles (05.6.1.1)<br />
* therapeutic footwear (06.1.3.3)<br />
* game-specific footwear (ski boots, football boots, golfing shoes and
other such footwear fitted with ice-skates, rollers, spikes, studs,
etc.); shin guards, cricket pads and other such protective apparel for
sport (09.2.2.1)</td>
</tr>
<tr>
<td>03.2.1.1</td>
<td>Footwear for men</td>
<td>SD</td>
<td></td>
<td>* all footwear for men either ready-to-wear or made-to-measure</td>
<td>* gaiters and similar articles<br />
* shoelaces<br />
* parts of footwear, such as heels, soles, etc., purchased by households
with the intention of undertaking footwear repair themselves<br />
* sports footwear suitable for everyday or leisure wear (shoes for
jogging, cross-training, tennis, basketball, boating, etc.)</td>
<td>* cleaning, repair and hire of footwear (03.2.2.0)<br />
* polishes, creams and other shoe-cleaning articles (05.6.1.1)<br />
* therapeutic footwear (06.1.3.3)<br />
* game-specific footwear (ski boots, football boots, golfing shoes and
other such footwear fitted with ice skates, rollers, spikes, studs,
etc.); and shin guards, cricket pads and other such protective sports
apparel (09.2.2.1)</td>
</tr>
<tr>
<td>03.2.1.2</td>
<td>Footwear for women</td>
<td>SD</td>
<td></td>
<td>* all footwear for women either ready-to-wear or made to
measure</td>
<td>* gaiters and similar articles<br />
* shoelaces<br />
* parts of footwear, such as heels, soles, etc., purchased by households
with the intention of undertaking footwear repair themselves<br />
* sports footwear suitable for everyday or leisure wear (shoes for
jogging, cross-training, tennis, basketball, boating, etc.)</td>
<td>* cleaning, repair and hire of footwear (03.2.2.0)<br />
* polishes, creams and other shoe-cleaning articles (05.6.1.1)<br />
* therapeutic footwear (06.1.3.3)<br />
* game-specific footwear (ski boots, football boots, golfing shoes and
other such footwear fitted with ice skates, rollers, spikes, studs,
etc.); and shin guards, cricket pads and other such protective sports
apparel (09.2.2.1)</td>
</tr>
<tr>
<td>03.2.1.3</td>
<td>Footwear for infants and children</td>
<td>SD</td>
<td></td>
<td>* all footwear for infants and children (under 13 years of age)
either ready-to-wear or made to measure</td>
<td>* gaiters and similar articles<br />
* shoelaces<br />
* parts of footwear, such as heels, soles, etc., purchased by households
with the intention of repairing footwear themselves<br />
* sports footwear suitable for everyday or leisure wear (shoes for
jogging cross-training, tennis, basketball, boating, etc.)<br />
* baby’s booties made of fabric or sheepskin</td>
<td>* cleaning, repair and hire of footwear (03.2.2.0)<br />
* polishes, creams and other shoe-cleaning articles (05.6.1.1)<br />
* therapeutic footwear (06.1.3.3)<br />
* game-specific footwear (ski boots, football boots, golfing shoes and
other such footwear fitted with ice skates, rollers, spikes, studs,
etc.); and shin guards, cricket pads and other such protective sports
apparel (09.2.2.1)</td>
</tr>
<tr>
<td>03.2.2</td>
<td>Cleaning, repair and hire of footwear</td>
<td>S</td>
<td>The cost of materials is included only if they are not separately
priced.</td>
<td>* repair of footwear<br />
* shoe-cleaning services<br />
* dyeing of shoes<br />
* hire of footwear</td>
<td></td>
<td>* parts of footwear, such as heels, soles and so on, purchased by
households with the intention of undertaking footwear repair themselves
(03.2.1)<br />
* polishes, creams and other shoe-cleaning articles (05.6.1.1)<br />
* hire and repair of game-specific footwear (ski boots, football boots,
golfing shoes and other such footwear fitted with ice skates, rollers,
spikes, studs, etc.) (09.4.4.0)</td>
</tr>
<tr>
<td>03.2.2.0</td>
<td>Cleaning, repair and hire of footwear</td>
<td>S</td>
<td>The cost of materials is included only if they are not separately
priced.</td>
<td>* repair of footwear<br />
* shoe-cleaning services<br />
* dyeing of shoes<br />
* hire of footwear</td>
<td></td>
<td>* parts of footwear, such as heels, soles, etc., purchased by
households with the intention of undertaking footwear repair themselves
(03.2.1)<br />
* polishes, creams and other shoe-cleaning articles (05.6.1.1)<br />
* hire and repair of game-specific footwear (ski boots, football boots,
golfing shoes and other such footwear fitted with ice skates, rollers,
spikes, studs, etc.) (09.4.4.0)</td>
</tr>
<tr>
<td>04</td>
<td>Housing, water, electricity, gas and other fuels</td>
<td></td>
<td>Division 04 covers goods and services related to the maintenance,
repair and security of the dwelling as well as water supply, energy
supply for heating and cooling, and other dwelling-related
services.<br />
<br />
Actual and imputed rentals for main and secondary residences, which are
treated in accordance with the practice of the 2008 System of National
Accounts are classified to groups 04.1 and 04.2, respectively.<br />
<br />
Dwelling maintenance, repair and security includes, under group 04.3,
materials purchased by tenants and owner-occupiers with the intention of
undertaking maintenance and repair themselves, as well as the services
for the maintenance, repair and security of the dwelling purchased from
enterprises. It should be noted that only expenditures on materials and
services intended for minor maintenance and repairs are covered under
group 04.3: expenditures on materials and services for major maintenance
and repair – which are usually the responsibility of a landlord rather
than of tenants – are not considered part of individual consumption
expenditures of households and are thus out of scope of the
classification.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>04.1</td>
<td>Actual rental payments made for housing</td>
<td></td>
<td>Rentals normally include payment for the use of the land on which
the property stands; the dwelling occupied; the fixtures and fittings
for heating, plumbing, lighting and so on; and, in the case of a
dwelling that is let furnished, the furniture.<br />
<br />
Rentals also include payment for the use of a garage that provides
parking in connection with the dwelling. However, the garage does not
need to be physically contiguous to the dwelling nor does it have to be
leased from the same landlord.<br />
<br />
Rentals do not include payment for the use of a garage or parking space
that provides parking not in connection with the dwelling (07.2.4). Nor
do they include charges for water supply (04.4.1), refuse collection
(04.4.2) or sewage collection (04.4.3); co-proprietor charges for
caretaking, gardening, stairwell cleaning, heating and lighting,
maintenance of lifts and refuse disposal chutes and so on, in
multi-occupied buildings (04.4.4); charges for electricity (04.5.1) and
gas (04.5.2); or charges for heating and hot water (04.5.3, 04.5.4)
supplied by district heating plants (04.5.5).<br />
<br />
Every household has a principal dwelling (sometimes designated as the
main or primary home), which is usually determined on the basis of the
amount of time spent there whose location defines the country of
residence and place of usual residence of the household and all of its
members. All other homes owned or leased by the household are considered
secondary dwellings.</td>
<td>* rentals actually paid by tenants or subtenants occupying furnished
or unfurnished premises as their main residence</td>
<td>* payments by households occupying a room in a hotel or boarding
house as their main residence</td>
<td>* accommodation services of boarding schools, universities and other
educational establishments (11.2.0.3)<br />
* accommodation services of hostels for workers (11.2.0.9)<br />
* retirement homes for elderly persons (13.3.0.2)</td>
</tr>
<tr>
<td>04.1.1</td>
<td>Actual rental payments made by tenants for main residence</td>
<td>S</td>
<td></td>
<td>* rentals actually paid by tenants or subtenants occupying furnished
or unfurnished premises as their main residence</td>
<td>* payments by households occupying a room in a hotel or boarding
house as their main residence</td>
<td>* rentals paid for use of a garage that provides parking and storage
in connection with a dwelling (04.1.2.2)<br />
* accommodation services of boarding schools, universities and other
educational establishments (11.2.0.3)<br />
* accommodation services of hostels for workers (11.2.0.9)<br />
* retirement homes for elderly persons (13.3.0.2)</td>
</tr>
<tr>
<td>04.1.1.0</td>
<td>Actual rental payments made by tenants for main residence</td>
<td>S</td>
<td></td>
<td>* rentals actually paid by tenants or subtenants occupying furnished
or unfurnished premises as their main residence</td>
<td>* payments by households occupying a room in a hotel or boarding
house as their main residence</td>
<td>* rental paid for use of a garage that provides parking and storage
but not in connection with a dwelling (04.1.2.2)<br />
* accommodation services of boarding schools, universities and other
educational establishments (11.2.0.3)<br />
* accommodation services of hostels for workers (11.2.0.9)<br />
* retirement homes for elderly persons (13.3.0.2)</td>
</tr>
<tr>
<td>04.1.2</td>
<td>Other actual rental payments</td>
<td>S</td>
<td></td>
<td>* rentals actually paid for secondary residences<br />
* rentals of self-storage units<br />
* garage rentals</td>
<td></td>
<td>* accommodation services of holiday villages and holiday centres
(11.2.0.2)</td>
</tr>
<tr>
<td>04.1.2.1</td>
<td>Actual rental payments made by tenants for secondary residences</td>
<td>S</td>
<td></td>
<td>* rentals actually paid for secondary residences</td>
<td></td>
<td>* accommodation services of holiday villages and holiday centres
(11.2.0.2)</td>
</tr>
<tr>
<td>04.1.2.2</td>
<td>Garage rental payments and other rental payments made by
tenants</td>
<td>S</td>
<td>Rental payments for the use of a garage that provides parking and/or
storage in connection with a dwelling. The garage or storage facility
does not have to be physically contiguous to the dwelling, nor does it
have to be leased from the same landlord.</td>
<td>* garage rentals in connection with the dwelling<br />
* rentals of self-storage units</td>
<td></td>
<td>* payment for the use of a parking space or a garage that provides
parking but not in connection with a dwelling (07.2.4.1)<br />
* removal and storage services (07.4.9.1)</td>
</tr>
<tr>
<td>04.2</td>
<td>Imputed rental payments for housing</td>
<td></td>
<td>Persons who own the dwellings in which they live are treated as the
owners of unincorporated enterprises producing housing services that are
consumed by the household of which the owner is a member. The housing
services produced are deemed to be equal in value to the rentals that
would be paid on the market for accommodation of the same size, quality
and type; and the imputed values of those services are recorded as final
consumption expenditures of the owners.<br />
<br />
Imputed rentals normally include values for the use of the land on which
the property stands, the dwelling occupied, and the fixtures and
fittings for heating, plumbing, lighting and so on. Imputed rentals also
include payment for the use of a garage that provides parking in
connection with the dwelling but does not have to be physically
contiguous to the dwelling.<br />
<br />
Imputed rentals do not include payment for the use of garages or parking
spaces that provide parking not in connection with the dwelling
(07.2.4). Nor do they include charges for water supply (04.4.1), refuse
collection (04.4.2) or sewage collection (04.4.3); co-proprietor charges
for caretaking, gardening, stairwell cleaning, heating and lighting,
maintenance of lifts and refuse disposal chutes, etc. in multi-occupied
buildings (04.4.4); charges for electricity (04.5.1) and gas (04.5.2);
or charges for heating and hot water (04.5.3, 04.5.4) supplied by
district heating plants (04.5.5).</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>04.2.1</td>
<td>Imputed rental payments of owner-occupiers for their main
residence</td>
<td>S</td>
<td></td>
<td>* imputed rentals of owners occupying their main residence</td>
<td></td>
<td></td>
</tr>
<tr>
<td>04.2.1.0</td>
<td>Imputed rental payments of owner-occupiers for their main
residence</td>
<td>S</td>
<td></td>
<td>* imputed rentals of owners occupying their main residence</td>
<td></td>
<td></td>
</tr>
<tr>
<td>04.2.2</td>
<td>Other imputed rentals</td>
<td>S</td>
<td></td>
<td>* imputed rentals for secondary residences<br />
* imputed garage rentals in connection with the dwelling<br />
* imputed rentals of storage units</td>
<td></td>
<td></td>
</tr>
<tr>
<td>04.2.2.0</td>
<td>Other imputed rentals</td>
<td>S</td>
<td></td>
<td>* imputed rentals for secondary residences<br />
* imputed garage rentals in connection with the dwelling<br />
* imputed rentals of storage units</td>
<td></td>
<td></td>
</tr>
<tr>
<td>04.3</td>
<td>Maintenance, repair and security of the dwelling</td>
<td></td>
<td>Maintenance and repair of dwellings are activities that are
distinguished by two features: first, they have to be undertaken
regularly if the dwelling is to remain in good working order; second,
they do not change the dwelling’s performance, capacity or expected
service life.<br />
<br />
There are two types of maintenance and repair of dwellings: those that
are minor, such as interior decoration and repair to fittings and that
are commonly carried out by both tenants and owner-occupiers, or major,
such as replastering walls or repairing roofs, which are carried out
only by owners.<br />
<br />
Only the expenditures incurred by tenants and owner-occupiers on
materials and services related to interior decoration and to other such
minor maintenance and repair, which would normally be seen as the
responsibility of a tenant, are considered part of the individual
consumption expenditure of households.<br />
<br />
Expenditure incurred by owners, including owner-occupiers, on
dwelling-related interior decoration and minor maintenance and repair
that would normally be seen as the responsibility of a landlord, are
considered intermediate expenditure and should not be treated as final
consumption expenditure of households. Expenditure incurred by owners,
including owner-occupiers, on major maintenance and repair are seen as
gross fixed capital formation and thus also outside the scope of
COICOP.<br />
<br />
Materials purchased by tenants or owner-occupiers with the intention of
undertaking minor maintenance or repair themselves should be assigned to
subclass 04.3.1.1. If tenants or owner-occupiers pay an enterprise to
carry out the minor maintenance or repair, the total value of the
services, including the costs of the materials used, should be assigned
to subclass 04.3.2.0. However, the cost of the materials should be
assigned to 04.3.1.1 if they are separately priced.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>04.3.1</td>
<td>Security equipment and materials for dwelling maintenance and
repair</td>
<td></td>
<td></td>
<td>* products and materials such as paints and varnishes, renderings,
wallpapers, fabric wall coverings, windowpanes, plaster, cement, putty,
wallpaper pastes, etc., purchased for minor maintenance and repair of
the dwelling<br />
* small plumbing items (pipes, taps, joints, etc.), surfacing materials
(floorboards, ceramic tiles, etc.) and brushes and scrapers for paint,
varnish and wallpaper<br />
* fitted carpets and linoleum<br />
* door fittings, power sockets and wiring flex<br />
* small surveillance and security equipment for individual
dwellings<br />
* door phones for dwellings<br />
* fire extinguishers</td>
<td></td>
<td>* hand tools (05.5.2.1)<br />
* lamp bulbs (05.5.2.2)<br />
* brooms, scrubbing brushes, dusting brushes and cleaning products
(05.6.1.1)<br />
* fire extinguishers for transport equipment (07.2.1.3)<br />
* products, materials and fixtures used for major maintenance and repair
(intermediate consumption) or for extension and conversion of the
dwelling (capital formation)</td>
</tr>
<tr>
<td>04.3.1.1</td>
<td>Materials for the maintenance and repair of the dwelling</td>
<td>ND</td>
<td></td>
<td>* products and materials such as paints and varnishes, renderings,
wallpapers, fabric wall coverings, windowpanes, plaster, cement, putty,
wallpaper pastes and so on, purchased for minor maintenance and repair
of dwellings<br />
* small plumbing items (pipes, taps, joints, etc.), surfacing materials
(floorboards, ceramic tiles, etc.) and brushes and scrapers for paint,
varnish and wallpaper<br />
* fitted carpets and linoleum<br />
* door fittings, power sockets and wiring flex</td>
<td></td>
<td>* hand tools (05.5.2.1)<br />
* lamp bulbs (05.5.2.2)<br />
* brooms, scrubbing brushes, dusting brushes and cleaning products
(05.6.1.1)<br />
* products, materials and fixtures used for major maintenance and repair
(intermediate consumption) or for extension and conversion of the
dwelling (capital formation)</td>
</tr>
<tr>
<td>04.3.1.2</td>
<td>Security equipment</td>
<td>SD</td>
<td></td>
<td>* small surveillance and security equipment for individual dwellings
(smoke detectors, security alarms, and security and surveillance
cameras)<br />
* door phones for dwellings<br />
* fire extinguishers</td>
<td></td>
<td>* fire extinguishers for transport equipment (07.2.1.3)</td>
</tr>
<tr>
<td>04.3.2</td>
<td>Services for the maintenance, repair and security of the
dwelling</td>
<td>S</td>
<td>The cost of materials is included only if the materials are not
separately priced.</td>
<td>* services of plumbers, electricians, carpenters, glaziers,
painters, decorators, floor polishers, etc., engaged to carry out minor
maintenance and repair of dwellings<br />
* locksmith services<br />
* services related to laying of fitted carpets and linoleum<br />
* security services</td>
<td></td>
<td>* separate purchases of materials by households with the intention
of undertaking maintenance or repair themselves (04.3.1.1)<br />
* locksmith services for cars (07.2.3.0)<br />
* bodyguards (13.9.0.9)<br />
* services engaged for major maintenance and repair (intermediate
consumption) or for extension and conversion of the dwelling (capital
formation)</td>
</tr>
<tr>
<td>04.3.2.0</td>
<td>Services for the maintenance, repair and security of the
dwelling</td>
<td>S</td>
<td>The cost of materials is included only if the materials are not
separately priced.</td>
<td>* services of plumbers, electricians, carpenters, glaziers,
painters, decorators, floor polishers, etc., engaged to carry out minor
maintenance and repair of the dwelling<br />
* locksmith services<br />
* services related to laying of fitted carpets and linoleum;<br />
* security services</td>
<td></td>
<td>* separate purchases of materials by households with the intention
of undertaking maintenance or repair themselves (04.3.1.1)<br />
* locksmith services for cars (07.2.3.0)<br />
* bodyguards (13.9.0.9)<br />
* services engaged for major maintenance and repair (intermediate
consumption) or for extension and conversion of the dwelling (capital
formation)</td>
</tr>
<tr>
<td>04.4</td>
<td>Water supply and miscellaneous services relating to the
dwelling</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>04.4.1</td>
<td>Water supply</td>
<td>ND</td>
<td></td>
<td>* water supply</td>
<td>* associated expenditures, such as for meter reading and rental,
standing charges and so on</td>
<td>* drinking water sold in bottles or containers (01.2.5.0)<br />
* hot water and steam purchased from district heating plants
(04.5.5.0)</td>
</tr>
<tr>
<td>04.4.1.1</td>
<td>Water supply delivered through network systems</td>
<td>ND</td>
<td></td>
<td>* all charges usually included in the bills paid by households,
including meter installation charges and rentals, and volumetric or
fixed charges for consumption of water delivered through mains, except
for steam and hot water</td>
<td>* associated expenditures, such as meter rentals, cost of meter
readings, standing charges and so on</td>
<td>* drinking water sold in bottles or containers (01.2.5.0)<br />
* hot water and steam purchased from district heating plants
(04.5.5.0)</td>
</tr>
<tr>
<td>04.4.1.2</td>
<td>Water supply delivered through other systems</td>
<td>ND</td>
<td></td>
<td>* payment for services provided at a public standpost or fountain
and by water vendors (e.g., via tanker truck or cart)</td>
<td></td>
<td>* drinking water sold in bottles or containers (01.2.5.0)</td>
</tr>
<tr>
<td>04.4.2</td>
<td>Refuse collection</td>
<td>S</td>
<td></td>
<td>* refuse collection and disposal<br />
* recycling fees paid by households</td>
<td></td>
<td></td>
</tr>
<tr>
<td>04.4.2.0</td>
<td>Refuse collection</td>
<td>S</td>
<td></td>
<td>* refuse collection and disposal<br />
* recycling fees paid by households</td>
<td></td>
<td></td>
</tr>
<tr>
<td>04.4.3</td>
<td>Sewage collection</td>
<td>S</td>
<td></td>
<td>* sewage collection, emptying of cesspools and disposal
services</td>
<td></td>
<td></td>
</tr>
<tr>
<td>04.4.3.1</td>
<td>Sewage collection through sewer systems</td>
<td>S</td>
<td></td>
<td>* payments made to the sanitation or water provider or the
municipality for services related to the collection, transport and
disposal of sewage by means of sewer systems and its disposal</td>
<td></td>
<td></td>
</tr>
<tr>
<td>04.4.3.2</td>
<td>Sewage collection through on-site sanitation systems</td>
<td>S</td>
<td></td>
<td>* services to empty and evacuate liquid waste (excreta and
wastewater) by means of on-site sanitation systems (pit latrines, septic
tanks and/or soak pits) and clean them<br />
* communal toilets and pay toilets</td>
<td></td>
<td></td>
</tr>
<tr>
<td>04.4.4</td>
<td>Other services related to the dwelling</td>
<td>S</td>
<td></td>
<td>* co-proprietor charges for caretaking, gardening, stairwell
cleaning, heating and lighting, maintenance of lifts and refuse disposal
chutes, pool cleaning and so on, in multi-occupied buildings<br />
* road and sidewalk cleaning and chimney sweeping<br />
* measurement of background radiation and the content of harmful
substances inside dwellings<br />
* landscaping and cleaning of grounds surrounding the dwelling<br />
* snow removal</td>
<td></td>
<td>* household services, such as window cleaning, disinfection,
fumigation and pest extermination (05.6.2.9)</td>
</tr>
<tr>
<td>04.4.4.1</td>
<td>Charges for maintenance of multi-occupied buildings</td>
<td>S</td>
<td></td>
<td>* co-proprietor charges for caretaking, gardening, stairwell
cleaning, heating and lighting, maintenance of lifts and refuse disposal
chutes, pool cleaning, etc., in multi-occupied buildings</td>
<td></td>
<td>* household services, such as window cleaning, disinfection,
fumigation and pest extermination (05.6.2.9)</td>
</tr>
<tr>
<td>04.4.4.9</td>
<td>Other services related to the dwelling n.e.c.</td>
<td>S</td>
<td></td>
<td>* road and sidewalk cleaning and chimney sweeping<br />
* measurement of background radiation and the content of harmful
substances inside the dwelling<br />
* landscaping and cleaning of the dwelling’s surrounding grounds<br />
* snow removal</td>
<td></td>
<td></td>
</tr>
<tr>
<td>04.5</td>
<td>Electricity, gas and other fuels</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>04.5.1</td>
<td>Electricity</td>
<td>ND</td>
<td></td>
<td>* electricity from all sources (coal, solar, hydro, etc.)</td>
<td>* associated expenditure, such as meter rentals, cost of meter
readings, standing charges, etc.<br />
* charges for self-produced energy (i.e., in some countries, households
that self-produce more electricity than they consume are charged storage
costs if they transmit that surplus electricity back into the
electricity supply grid)</td>
<td></td>
</tr>
<tr>
<td>04.5.1.0</td>
<td>Electricity</td>
<td>ND</td>
<td></td>
<td>* electricity from all sources (coal, solar, hydro, etc.)</td>
<td>* associated expenditure, such as meter rentals, cost of meter
readings, standing charges, etc.<br />
* charges for self-produced energy (i.e., in some countries, households
that self-produce more electricity than they consume are charged storage
costs if they transmit that surplus electricity back into the
electricity supply grid)</td>
<td></td>
</tr>
<tr>
<td>04.5.2</td>
<td>Gas</td>
<td>ND</td>
<td></td>
<td>* town gas and natural gas<br />
* liquefied hydrocarbons (butane, propane, etc.)</td>
<td>* associated expenditure, such as meter rentals, cost of meter
readings, rental or purchase of storage containers, standing charges,
etc.</td>
<td></td>
</tr>
<tr>
<td>04.5.2.1</td>
<td>Natural gas through networks</td>
<td>ND</td>
<td></td>
<td>* natural gas and town gas delivered through gas networks<br />
* associated expenditure, such as meters rentals, cost of meter
readings, standing charges, etc.</td>
<td></td>
<td></td>
</tr>
<tr>
<td>04.5.2.2</td>
<td>Liquefied hydrocarbons</td>
<td>ND</td>
<td></td>
<td>* liquefied hydrocarbons (butane, propane, etc.) delivered in
storage containers<br />
* associated expenditure, such as rental or purchase of storage
containers, standing charges, etc.</td>
<td></td>
<td>* fees for delivery of liquefied hydrocarbons (butane, propane,
etc.), if separately priced (07.4.9.2)<br />
* camping gas in cylinders (09.2.2.2)</td>
</tr>
<tr>
<td>04.5.3</td>
<td>Liquid fuels</td>
<td>ND</td>
<td></td>
<td>* domestic heating, lighting and cooking fuel oils<br />
* biofuels for domestic use<br />
* alcohol for fireplaces</td>
<td></td>
<td>* liquid fuels for personal transport equipment (07.2.2.1, 07.2.2.2,
07.2.2.3)<br />
* liquefied hydrocarbons (04.5.2.2)</td>
</tr>
<tr>
<td>04.5.3.0</td>
<td>Liquid fuels</td>
<td>ND</td>
<td></td>
<td>* domestic heating, lighting and cooking fuel oils<br />
* biofuels for domestic use<br />
* alcohol for fireplaces</td>
<td></td>
<td>* liquid fuels for personal transport equipment (07.2.2.1, 07.2.2.2,
07.2.2.3)</td>
</tr>
<tr>
<td>04.5.4</td>
<td>Solid fuels</td>
<td>ND</td>
<td></td>
<td>* biomass (wheat, nutshell, etc.), briquettes, charcoal, coal, coke,
dry animal dung, firewood, and peat and the like</td>
<td></td>
<td></td>
</tr>
<tr>
<td>04.5.4.1</td>
<td>Coal, coal briquettes, peat and peat briquettes</td>
<td>ND</td>
<td></td>
<td>* coal<br />
* coal briquettes<br />
* peat<br />
* peat briquettes</td>
<td></td>
<td></td>
</tr>
<tr>
<td>04.5.4.2</td>
<td>Wood fuel, including pellets and briquettes</td>
<td>ND</td>
<td></td>
<td>* fuelwood, in the form of billets, faggots, logs or twigs, or in
similar forms<br />
* wood in the form of chips or particles<br />
* non-agglomerated sawdust and wood waste and scrap<br />
* sawdust and wood waste and scrap agglomerated in briquettes and
pellets or in similar forms</td>
<td></td>
<td></td>
</tr>
<tr>
<td>04.5.4.3</td>
<td>Charcoal</td>
<td>ND</td>
<td>Charcoal, whether agglomerated or not, in the form of blocks,
sticks, granules or powder; or agglomerated with tar or other
substances, in the form of balls, briquettes, tablets and so on.</td>
<td>* wood and bamboo charcoal<br />
* shell and nut charcoal<br />
* charcoal briquettes</td>
<td>* charcoal briquettes for barbecuing</td>
<td></td>
</tr>
<tr>
<td>04.5.4.9</td>
<td>Other solid fuels</td>
<td>ND</td>
<td></td>
<td>* coke<br />
* other types of briquettes<br />
* other biomass n.e.c., such as waste from agricultural production
(e.g., wheat and nutshells) and dry animal dung</td>
<td></td>
<td></td>
</tr>
<tr>
<td>04.5.5</td>
<td>Other energy for heating and cooling</td>
<td>ND</td>
<td></td>
<td>* hot water and steam purchased from district heating plants<br />
* ice used for the purpose of cooling and refrigeration</td>
<td>* associated expenditure, such as meter rentals, cost of meter
readings, standing charges and so on</td>
<td>* ice cubes (01.1.8.6)</td>
</tr>
<tr>
<td>04.5.5.0</td>
<td>Other energy for heating and cooling</td>
<td>ND</td>
<td></td>
<td>* hot water and steam purchased from district heating plants<br />
* ice used for cooling and refrigeration purposes</td>
<td>* associated expenditure, such as meter rentals of, cost of meter
readings, standing charges and so on</td>
<td>* ice cubes (01.1.8.6)</td>
</tr>
<tr>
<td>05</td>
<td>Furnishings, household equipment and routine household
maintenance</td>
<td></td>
<td>Division 05 covers the wide range of products and equipment –
durable, semi-durable and non-durable – used to furnish a house or
dwelling, as well as the associated household services. This division
includes all types of furniture, furnishings and lighting equipment
(05.1); household textiles (05.2); major and small electric household
appliances (05.3); glassware, tableware and household utensils (05.4);
tools and equipment for house and garden (05.5); and goods used for
routine household maintenance (05.6.1).<br />
<br />
Also included are repair, installation and rental of the goods
classified to division 05.<br />
<br />
Domestic services by paid staff in private service, supplied by
enterprises and self-employed persons, are included, as well as window
cleaning; pest extermination; disinfection; and dry-cleaning, laundering
and dyeing of household textiles and carpets (05.6.2)</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>05.1</td>
<td>Furniture, furnishings, and loose carpets</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>05.1.1</td>
<td>Furniture, furnishings and loose carpets</td>
<td>D</td>
<td></td>
<td>* sofas, couches, tables, chairs, cupboards, chests of drawers and
bookshelves, hanger stands and coat stands<br />
* bunk beds and baby furniture, such as cradles, highchairs and
playpens<br />
* beds, mattresses, mattress bases (tatamis), wardrobes and bedside
tables<br />
* kitchen tables, chairs, cupboards and surfaces<br />
* furniture primarily for bathroom use<br />
* furniture primarily for garden use<br />
* wrought iron benches, tables and arbours<br />
* small garden sheds for the storage of garden tools and machines<br />
* camping furniture<br />
* lighting equipment, such as ceiling lights, standard lamps, globe
lights, bedside lamps, and light and LED strings</td>
<td>* inflatable sofas, armchairs and beds<br />
* custom-made furniture<br />
* loose carpets and rugs<br />
* pictures, sculptures, engravings, tapestries, other art objects,
including reproductions of works of art, and other ornaments<br />
* statuettes and other decorative articles, including those made of
porcelain and crystal glass<br />
* wall clocks, floor clocks, alarm clocks and travel clocks<br />
* screens, folding partitions, non-textile blinds, mirrors, candle
holders and candlesticks<br />
* leather and fur for upholstery and room decoration</td>
<td>* decorative garden materials (09.3.1.1)<br />
* repair and hire of household, garden and camping furniture and
lighting equipment (05.1.2.0)<br />
* installation of furniture and furnishings if separately priced from
delivery (05.1.2.0)<br />
* bedding (bed linen) (05.2.1.2)<br />
* sunshades (05.2.1.9)<br />
* safes (05.3.1.9)<br />
* ornamental glass and ceramic articles (05.4.0.1)<br />
* light bulbs, tubes and LEDs (05.5.2.2)<br />
* delivery of loose carpets and other furniture and furnishings if
separately priced (07.4.9.2)<br />
* installation of furniture and furnishings if not separately priced
from delivery (07.4.9.2)<br />
* light strings for Christmas trees (09.2.1.3)<br />
* camping equipment (09.2.2.2)<br />
* carrycots, pushchairs/strollers; and wall thermometers and barometers
(13.2.9.1)<br />
* works of art and antique furniture acquired primarily as stores of
value (capital formation)</td>
</tr>
<tr>
<td>05.1.1.1</td>
<td>Household furniture</td>
<td>D</td>
<td></td>
<td>* sofas, couches, tables, chairs, cupboards, chests of drawers,
bookshelves, hanger stands and coat stands<br />
* bunk beds and baby furniture, such as cradles, high chairs and
playpens<br />
* beds, mattresses, mattress bases (tatamis), wardrobes and bedside
tables<br />
* kitchen tables, chairs, cupboards and surfaces<br />
* furniture primarily for bathroom use</td>
<td>* inflatable sofas, armchairs and beds<br />
* pieces of custom-made furniture</td>
<td>* repair, installation and hire of household furniture
(05.1.2.0)<br />
* antique furniture acquired primarily as stores of value (capital
formation)</td>
</tr>
<tr>
<td>05.1.1.2</td>
<td>Garden and camping furniture</td>
<td>D</td>
<td></td>
<td>* furniture used primarily in gardens<br />
* wrought iron benches, tables and arbours<br />
* small garden sheds for the storage of garden tools and machines<br />
* camping furniture</td>
<td>* custom-made furniture</td>
<td>* decorative garden materials (09.3.1.1)<br />
* repair, installation and hire of garden and camping furniture
(05.1.2.0)<br />
* camping equipment (09.2.2.2)</td>
</tr>
<tr>
<td>05.1.1.3</td>
<td>Lighting equipment</td>
<td>D</td>
<td></td>
<td>* lighting equipment, such as ceiling lights, standard lamps, globe
lights, bedside lamps, light and LED strings, and parts thereof</td>
<td></td>
<td>* repair and hire of lighting equipment (05.1.2.0)<br />
* light bulbs, tubes and LEDs (05.5.2.2)<br />
* light strings for Christmas trees (09.2.1.3)</td>
</tr>
<tr>
<td>05.1.1.4</td>
<td>Furnishings, loose carpets and rugs</td>
<td>D</td>
<td></td>
<td>* loose carpets and rugs<br />
* pictures, sculptures, engravings, tapestries and other art objects,
including reproductions of works of art and other ornaments<br />
* statuettes and other decorative articles, including those made of
porcelain and crystal glass<br />
* wall clocks, floor clocks, alarm clocks and travel clocks<br />
* screens, folding partitions, non-textile blinds, mirrors, candle
holders and candlesticks<br />
* leather and fur for upholstery and room decoration</td>
<td></td>
<td>* fitted carpets and linoleum (04.3.1.1)<br />
* repair and hire of loose carpets and other furniture and furnishings
(05.1.2.0)<br />
* installation of furniture and furnishings if separately priced from
delivery (05.1.2.0)<br />
* bedding (bed linen) (05.2.1.2)<br />
* sunshades (05.2.1.9)<br />
* safes (05.3.1.9)<br />
* ornamental glass and ceramic articles (05.4.0.1)<br />
* delivery of loose carpets and other furniture and furnishings if
separately priced (07.4.9.2)<br />
* installation of furniture and furnishings if not separately priced
from delivery (07.4.9.2)<br />
* carrycots, pushchairs and strollers; and wall thermometers and
barometers (13.2.9.1)<br />
* works of art acquired primarily as stores of value (capital
formation)</td>
</tr>
<tr>
<td>05.1.2</td>
<td>Repair, installation and hire of furniture, furnishings and loose
carpets</td>
<td>S</td>
<td>The cost of materials is included only if the materials are not
separately priced.</td>
<td>* repair of furniture, garden and camping furniture, furnishings and
loose carpets<br />
* restoration of works of art, antique furniture and antique floor
coverings other than those acquired primarily as stores of value
(capital formation)<br />
* hire of furniture, garden and camping furniture, furnishings and loose
carpets<br />
* installation of furniture, when separately priced</td>
<td></td>
<td>* laying and repair of fitted carpets, linoleum and other such floor
coverings (04.3.2.0)<br />
* materials purchased by households with the intention of undertaking
maintenance and repair themselves (05.1.1)<br />
* dry-cleaning and shampooing of carpets (05.6.2.9)</td>
</tr>
<tr>
<td>05.1.2.0</td>
<td>Repair, installation and hire of furniture, furnishings and loose
carpets</td>
<td>S</td>
<td>The cost of materials is included only if the materials are not
separately priced.</td>
<td>* repair of furniture, garden and camping furniture, furnishings and
loose carpets<br />
* restoration of works of art, antique furniture and antique floor
coverings other than those acquired primarily as stores of value
(capital formation)<br />
* hire of furniture, garden and camping furniture, furnishings and loose
carpets<br />
* installation of furniture, when separately priced</td>
<td></td>
<td>* laying and repair of fitted carpets, linoleum and other such floor
coverings (04.3.2.0)<br />
* materials purchased by households with the intention of undertaking
maintenance and repair themselves (05.1.1)<br />
* dry-cleaning and shampooing of carpets (05.6.2.9)</td>
</tr>
<tr>
<td>05.2</td>
<td>Household textiles</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>05.2.1</td>
<td>Household textiles</td>
<td>SD</td>
<td></td>
<td>* furnishing fabrics, curtain material, curtains, double curtains,
awnings, door curtains and fabric blinds<br />
* bedding, such as covers for futons, pillows, bolsters and
hammocks<br />
* bed linen, such as sheets, pillowcases, blankets, travelling rugs,
plaids, eiderdowns, counterpanes and mosquito nets<br />
* table and bathroom linen, such as tablecloths, table napkins, towels
and facecloths<br />
* other household textiles, such as shopping bags, laundry bags, shoe
bags, covers for clothes and furniture, flags, sunshades and so on<br />
* oilcloth; bathroom mats, rush mats and doormats; and made-to-measure
household textiles</td>
<td>* feathers and other fillers for pillows</td>
<td>* fabric wall coverings (04.3.1.1)<br />
* floor coverings, such as loose carpets and rugs; and tapestries
(05.1.1.4)<br />
* repair and sewing of household textiles (05.2.2.0)<br />
* electric blankets (05.3.2.9)<br />
* covers for motor cars, motorcycles, etc. (07.2.1.3)<br />
* air mattresses and sleeping bags (09.2.2.2)</td>
</tr>
<tr>
<td>05.2.1.1</td>
<td>Furnishing fabrics and curtains</td>
<td>SD</td>
<td></td>
<td>* furnishing fabrics, curtain material, curtains, double curtains,
awnings, door curtains and fabric blinds</td>
<td></td>
<td>* repair and sewing of curtains (05.2.2.0)</td>
</tr>
<tr>
<td>05.2.1.2</td>
<td>Bed linen and bedding</td>
<td>SD</td>
<td></td>
<td>* bed linen, such as sheets, pillowcases, blankets, travelling rugs,
plaids, eiderdowns, counterpanes and mosquito nets<br />
* bedding, such as covers for futons, pillows, bolsters and
hammocks</td>
<td></td>
<td>* repair and sewing of bed linen (05.2.2.0)<br />
* electric blankets (05.3.2.9)<br />
* air mattresses and sleeping bags (09.2.2.2)</td>
</tr>
<tr>
<td>05.2.1.3</td>
<td>Table linen and bathroom linen</td>
<td>SD</td>
<td></td>
<td>* table and bathroom linen, such as tablecloths, table napkins,
towels and face cloths</td>
<td></td>
<td>* repair and sewing of table and bathroom linen (05.2.2.0)</td>
</tr>
<tr>
<td>05.2.1.9</td>
<td>Other household textiles</td>
<td>SD</td>
<td></td>
<td>* textile shopping bags, laundry bags, shoe bags, covers for clothes
and furniture, flags, sunshades, etc.<br />
* oilcloth<br />
* bathroom mats, rush mats and doormats</td>
<td>* feathers and other fillers for pillows</td>
<td>* fabric wall coverings (04.3.1.1)<br />
* floor coverings, such as loose carpets and rugs; and tapestries
(05.1.1.4)<br />
* repair and sewing of other household textiles (05.2.2.0)<br />
* covers for motor cars, motorcycles, etc. (07.2.1.3)</td>
</tr>
<tr>
<td>05.2.2</td>
<td>Repair, hire and sewing services of household textiles</td>
<td>S</td>
<td>The cost of materials is included only if they are not separately
priced.</td>
<td>* repair of household textiles<br />
* sewing of household textiles<br />
* hire of household textiles</td>
<td></td>
<td></td>
</tr>
<tr>
<td>05.2.2.0</td>
<td>Repair, hire and sewing services of household textiles</td>
<td>S</td>
<td>The cost of materials is included only if they are not separately
priced.</td>
<td>* repair of household textiles<br />
* sewing of household textiles<br />
* hire of household textiles</td>
<td></td>
<td></td>
</tr>
<tr>
<td>05.3</td>
<td>Household appliances</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>05.3.1</td>
<td>Major electric and other household appliances</td>
<td>D</td>
<td></td>
<td>* refrigerators, dual-temperature refrigerators and freezers<br />
* dishwashers<br />
* electric, gas, oil, ceramic and induction panels; hobs; spit roasters;
electric, gas and convection ovens; and combined cooker and microwave
ovens<br />
* extractor hoods</td>
<td>* washing machines, dryers, drum dryers, drying cabinets and drying
radiators<br />
* ironing machines and electric mangles<br />
* air conditioners, humidifiers, space heaters, water heaters and
ventilators<br />
* vacuum cleaners; steam cleaning machines; carpet shampooing machines;
and machines for scrubbing, waxing and polishing floors<br />
* other major household appliances, such as safes, sewing machines,
knitting machines and water softeners<br />
* appliance delivery and installation where applicable and when not
separately priced<br />
* parts and materials purchased by households with the intention of
undertaking maintenance and repair themselves</td>
<td>* repair and hire of household appliances (05.3.3.0)<br />
* such appliances that are built into the structure of the building
(capital formation)</td>
</tr>
<tr>
<td>05.3.1.1</td>
<td>Major kitchen appliances</td>
<td>D</td>
<td></td>
<td>* refrigerators, dual-temperature refrigerators and freezers<br />
* dishwashers<br />
* electric, gas, oil, ceramic and induction panels; hobs; spit roasters;
electric. gas and convection ovens; and combined cooker and microwave
ovens<br />
* extractor hoods</td>
<td></td>
<td>* repair, installation and hire of kitchen appliances
(05.3.3.0)</td>
</tr>
<tr>
<td>05.3.1.2</td>
<td>Major laundry appliances</td>
<td>D</td>
<td></td>
<td>* washing machines, dryers, drum dryers, drying cabinets and drying
radiators<br />
* ironing machines and electric mangles</td>
<td></td>
<td>* repair, installation and hire of laundry appliances
(05.3.3.0)</td>
</tr>
<tr>
<td>05.3.1.3</td>
<td>Heaters and air conditioners</td>
<td>D</td>
<td></td>
<td>* air conditioners, humidifiers, space heaters, water heaters and
ventilators</td>
<td></td>
<td>* repair, installation and hire of these appliances (05.3.3.0)</td>
</tr>
<tr>
<td>05.3.1.4</td>
<td>Cleaning equipment</td>
<td>D</td>
<td></td>
<td>* vacuum cleaners; steam-cleaning machines; carpet shampooing
machines; and machines for scrubbing, waxing and polishing floors</td>
<td></td>
<td>* repair, installation and hire of cleaning equipment
(05.3.3.0)</td>
</tr>
<tr>
<td>05.3.1.9</td>
<td>Other major household appliances</td>
<td>D</td>
<td></td>
<td>* other major household appliances, such as safes, sewing machines,
knitting machines and water softeners</td>
<td></td>
<td>* repair and hire of household appliances (05.3.3.0)</td>
</tr>
<tr>
<td>05.3.2</td>
<td>Small household appliances</td>
<td>SD</td>
<td></td>
<td>* multifunction machines, food mixers, blenders and blenders with
heating elements<br />
* slicing machines<br />
* rice cookers and slow cookers<br />
* toasters<br />
* sandwich grills<br />
* meat and fish grills<br />
* deep fryers<br />
* ice cream makers<br />
* sorbet makers<br />
* yoghurt makers<br />
* hot plates<br />
* can openers<br />
* electric knives<br />
* coffee machines<br />
* tea makers<br />
* water boilers<br />
* kettles<br />
* coffee mills<br />
* juice extractors<br />
* electric irons<br />
* fans<br />
* electric blankets</td>
<td>* non-electric appliances for cooking and processing of food, such
as purée makers, mincers, hot plates and household scales<br />
* non-electric appliances for preparing beverages, such as coffee mills,
sparkling water makers and juice extractors<br />
* other non-electric household appliances, such as irons and ironing
boards</td>
<td>* ironing machines (05.3.1.2)<br />
* repair, installation and hire of electric household appliances
(05.3.3.0)<br />
* small non-electric household articles and kitchen utensils
(05.4.0.3)<br />
* baby scales (06.1.2.1)<br />
* personal weighing machines (13.1.2.0)</td>
</tr>
<tr>
<td>05.3.2.1</td>
<td>Small appliances for the cooking and processing of food</td>
<td>SD</td>
<td></td>
<td>* multifunction machines, food mixers, blenders and blenders with
heating elements<br />
* slicing machines<br />
* rice cookers and slow cookers<br />
* toasters<br />
* sandwich grills<br />
* meat and fish grills<br />
* deep fryers<br />
* ice cream makers<br />
* sorbet makers<br />
* yoghurt makers<br />
* hot plates<br />
* can openers<br />
* electric knives</td>
<td>* non-electric appliances for the cooking and processing of food,
such as purée makers, mincers, hot plates and household scales</td>
<td>* repair, installation and hire of food processing appliances
(05.3.3.0)</td>
</tr>
<tr>
<td>05.3.2.2</td>
<td>Small appliances for the preparation of beverages</td>
<td>SD</td>
<td></td>
<td>* coffee machines<br />
* tea makers<br />
* water boilers<br />
* kettles<br />
* coffee mills<br />
* sparkling water makers<br />
* juice extractors</td>
<td>* non-electric appliances for the preparation of beverages, such as
coffee mills, sparkling- water makers and juice extractors</td>
<td>* repair, installation and hire of coffee machines, tea makers and
similar appliances (05.3.3.0)</td>
</tr>
<tr>
<td>05.3.2.9</td>
<td>Other small household appliances</td>
<td>SD</td>
<td></td>
<td>* electric irons<br />
* fans<br />
* electric blankets</td>
<td>* other non-electric household appliances</td>
<td>* ironing machines (05.3.1.2)<br />
* small non-electric household articles and kitchen utensils
(05.4.0.3)<br />
* personal weighing machines (13.1.2.0)<br />
* baby scales (06.1.2.1)<br />
* repair, installation and hire of other small household appliances
(05.3.3.0)</td>
</tr>
<tr>
<td>05.3.3</td>
<td>Repair, installation and hire of household appliances</td>
<td>S</td>
<td>The cost of materials is included only if the materials are not
separately priced.</td>
<td>* repair of household appliances<br />
* hire of household appliances<br />
* installation of household appliances (if priced separately)</td>
<td></td>
<td>* materials purchased by households with the intention of
undertaking maintenance and repair themselves (05.3.1, 05.3.2)</td>
</tr>
<tr>
<td>05.3.3.0</td>
<td>Repair, installation and hire of household appliances</td>
<td>S</td>
<td>The cost of materials is included only if the materials are not
separately priced.</td>
<td>* repair of household appliances<br />
* hire of household appliances<br />
* installation of household appliances (if priced separately)</td>
<td></td>
<td>* materials purchased by households with the intention of
undertaking maintenance and repair themselves (05.3.1, 05.3.2)</td>
</tr>
<tr>
<td>05.4</td>
<td>Glassware, tableware and household utensils</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>05.4.0</td>
<td>Glassware, tableware and household utensils</td>
<td>SD</td>
<td></td>
<td>* glassware, crystal ware, ceramic ware and china ware of the kind
used for table, kitchen, bathroom or toilet<br />
* cutlery, flatware and silverware<br />
* kitchen utensils of all materials, such as saucepans, stewpots,
pressure cookers and frying pans<br />
* household articles of all materials, such as containers for bread,
coffee and spices, etc.; and waste bins, waste-paper baskets, laundry
baskets, portable money boxes and strongboxes, towel rails, bottle
racks, letter boxes, feeding bottles, thermos flasks and iceboxes<br />
* repair and hire of glassware, tableware and household utensils</td>
<td></td>
<td>* disposable tableware (05.6.1.9)<br />
* ashtrays (13.2.9.1)</td>
</tr>
<tr>
<td>05.4.0.1</td>
<td>Glassware, crystal ware, ceramic ware and china ware</td>
<td>SD</td>
<td></td>
<td>* glassware, crystal ware, ceramic ware and china ware of the kind
used for table, kitchen, bathroom or toilet</td>
<td></td>
<td>* repair and hire of glassware, crystal ware, ceramic ware and
chinaware (05.4.0.4)</td>
</tr>
<tr>
<td>05.4.0.2</td>
<td>Cutlery, flatware and silverware</td>
<td>SD</td>
<td></td>
<td>* cutlery, flatware and silverware</td>
<td></td>
<td>* repair and hire of cutlery, flatware and silverware
(05.4.0.4)</td>
</tr>
<tr>
<td>05.4.0.3</td>
<td>Kitchen utensils and articles</td>
<td>SD</td>
<td></td>
<td>* kitchen utensils of all materials, such as saucepans, stewpots,
pressure cookers and frying pans;<br />
* household articles of all materials, such as containers for bread,
coffee, spices and so on, waste bins, waste-paper baskets, laundry
baskets, portable money boxes and strongboxes, towel rails, bottle
racks, letter boxes, feeding bottles, thermos flasks and iceboxes</td>
<td></td>
<td>* repair and hire of kitchen utensils and articles (05.4.0.4)<br />
* disposable tableware (05.6.1.9)<br />
* ashtrays (13.2.9.1)</td>
</tr>
<tr>
<td>05.4.0.4</td>
<td>Repair and hire of glassware, tableware and household utensils</td>
<td>S</td>
<td>The cost of materials is included only if the materials are not
separately priced.</td>
<td>* repair and hire of glassware, crystal ware, ceramic ware and china
ware; cutlery, flatware and silverware; and kitchen utensils and
articles</td>
<td></td>
<td></td>
</tr>
<tr>
<td>05.5</td>
<td>Tools and equipment for house and garden</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>05.5.1</td>
<td>Motorized tools and equipment</td>
<td>D</td>
<td></td>
<td>* electric drills, percussion drills, electric saws and electric
sanders<br />
* garden tractors, chain saws, lawn mowers, lawn clippers, hedge cutters
and cultivators<br />
* water pumps<br />
* electric screwdrivers</td>
<td></td>
<td>* repair and hire of motorized major tools and equipment
(05.5.3.0)</td>
</tr>
<tr>
<td>05.5.1.0</td>
<td>Motorized tools and equipment</td>
<td>D</td>
<td></td>
<td>* electric drills, percussion drill, electric saws, electric
sanders<br />
* garden tractors, chain saws, lawn mowers, clipper for lawn, hedge
cutters, cultivators<br />
* water pumps<br />
* electric screwdrivers</td>
<td></td>
<td>* repair, installation and hire of motorized major tools and
equipment (05.5.3.0)</td>
</tr>
<tr>
<td>05.5.2</td>
<td>Non-motorized tools and miscellaneous accessories</td>
<td>SD</td>
<td></td>
<td>* hand tools, such as saws, hammers, screwdrivers, wrenches,
spanners, pliers, trimming knives, rasps and files<br />
* garden tools, such as wheelbarrows, watering cans, hoses, spades,
shovels, rakes, forks, scythes, sickles and secateurs<br />
* ladders and steps<br />
* fittings for radiators and fireplaces, other household accessories
(curtain rails, curtain rods, string curtain rods, carpet rods, hooks,
etc.) and garden accessories (chains, grids, stakes and hoop segments
for fencing and bordering)<br />
* small electric accessories, such as switches, lamp bulbs, fluorescent
lighting tubes, torches, flashlights, hand lamps and electric batteries
and chargers for general use</td>
<td></td>
<td>* door fittings, power sockets, switches and wiring flex
(04.3.1.1)<br />
* repair and hire of miscellaneous small tool accessories
(05.5.3.0)<br />
* batteries for information and communication equipment (08.1.9.2)<br />
* batteries for photographic and cinematographic equipment
(09.1.1.2)</td>
</tr>
<tr>
<td>05.5.2.1</td>
<td>Non-motorized tools</td>
<td>SD</td>
<td></td>
<td>* saws, hammers, screwdriver, wrenches, spanners, pliers, trimming
knives, rasps and files;<br />
* power shears, wheelbarrows, watering cans, hoses, spades, shovels,
rakes, forks, scythes, sickles and secateurs<br />
* ladders and steps</td>
<td></td>
<td>* repair and hire of non-motorized small tools (05.5.3.0)</td>
</tr>
<tr>
<td>05.5.2.2</td>
<td>Miscellaneous accessories</td>
<td>SD</td>
<td></td>
<td>* fittings for radiators and fireplaces, other miscellaneous
accessories for the house (curtain rails, curtain rods of wood or
plastics, string curtain rods, carpet rods, hooks, etc.) or for the
garden (chains, grids, stakes and hoop segments for fencing and
bordering)<br />
* small electric accessories, such as lamp bulbs, fluorescent lighting
tubes, torches, flashlights, hand lamps, electric accessories as fuses,
and electric batteries and chargers for general use</td>
<td></td>
<td>* door fittings, power sockets, switches and wiring flex
(04.3.1.1)<br />
* repair and hire of miscellaneous small tool accessories
(05.5.3.0)<br />
* fuses for cars, motorcycles, etc. (07.2.1.2)<br />
* batteries for information and communication equipment (08.1.9.2)<br />
* batteries for photographic and cinematographic equipment
(09.1.1.2)</td>
</tr>
<tr>
<td>05.5.3</td>
<td>Repair and hire of motorized and non-motorized tools and
equipment</td>
<td>S</td>
<td>The cost of materials is included only if the materials are not
separately priced.</td>
<td>* repair and hire of motorized tools and equipment<br />
* repair and hire of non-motorized tools and miscellaneous
accessories</td>
<td></td>
<td></td>
</tr>
<tr>
<td>05.5.3.0</td>
<td>Repair and hire of motorized and non-motorized tools and
equipment</td>
<td>S</td>
<td>The cost of materials is included only if the materials are not
separately priced.</td>
<td>* repair and hire of motorized tools and equipment<br />
* repair and hire of non-motorized small tools and miscellaneous
accessories</td>
<td></td>
<td></td>
</tr>
<tr>
<td>05.6</td>
<td>Goods and services for routine household maintenance</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>05.6.1</td>
<td>Non-durable household goods</td>
<td>ND</td>
<td></td>
<td>* detergents, hand and machine dishwashing detergents, scouring
powders, disinfectant bleaches, softeners, conditioners and stain
removers<br />
* general-purpose cleansers, window-cleaning products, unblocking agent
and disinfectants<br />
* floor waxes and polishes<br />
* polishes, creams and other shoe-cleaning items (e.g., shoe
brushes)<br />
* insecticides, pesticides, fungicides and distilled water<br />
* dustpans, dust brushes and dusters<br />
* cloths, floor cloths and chamois leathers<br />
* dish brushes, household sponges, scourers and steel wool<br />
* filters, tablecloths and table napkins, kitchen papers, baking
parchment rolls, kitchen films, aluminium foils and doilies<br />
* disposable plates, cups and cutlery<br />
* vacuum cleaner bags<br />
* candles, lamp wicks, methylated spirits and garbage bags and other
single-use plastic bags<br />
* matches, clothes pegs, clothes hangers, pins, safety pins, sewing
needles, knitting needles, thimbles, nails, screws, nuts and bolts,
tacks, washers, glues and adhesive tapes for household use, string,
twine, rubber gloves and gardening gloves<br />
* pool cleaning chemicals and water treatment chemicals</td>
<td></td>
<td>* brushes and scrapers for paint, varnish and wallpaper
(04.3.1.1)<br />
* products used specifically for the cleaning and maintenance of
transport equipment, such as paints, chrome cleaners, sealing compounds
and bodywork polishes (07.2.1.3)<br />
* horticultural products for the upkeep of ornamental gardens
(09.3.1.1)<br />
* paper handkerchiefs, toilet paper, toilet soaps, toilet sponges and
other personal hygiene products (13.1.2.0)<br />
* cigarette, cigar and pipe lighters and lighter fuel (13.2.9.1)</td>
</tr>
<tr>
<td>05.6.1.1</td>
<td>Household cleaning and maintenance products</td>
<td>ND</td>
<td></td>
<td>* detergents, hand and machine dishwashing detergent, scouring
powders, disinfectant bleaches, softeners, conditioners and stain
removers<br />
* general-purpose cleansers, window-cleaning products, unblocking agents
and disinfectants<br />
* floor waxes and polishes<br />
* polishes, creams and other shoe-cleaning items (e.g., shoe
brushes)<br />
* dustpans, dusting brushes and dusters<br />
* cloths, floor cloths and chamois leathers<br />
* dish brushes, household sponges, scourers and steel wool<br />
* vacuum cleaner bags<br />
* pool cleaning chemicals and water treatment chemicals</td>
<td></td>
<td>* brushes and scrapers for paint, varnish and wallpaper
(04.3.1.1)<br />
* products used specifically for the cleaning and maintenance of
transport equipment, such as paints, chrome cleaners, sealing compounds
and bodywork polishes (07.2.1.3)<br />
* horticultural products for the upkeep of ornamental gardens
(09.3.1.1)</td>
</tr>
<tr>
<td>05.6.1.9</td>
<td>Other non-durable household goods</td>
<td>ND</td>
<td></td>
<td>* insecticides, pesticides, fungicides and distilled water<br />
* filters, tablecloths and table napkins, kitchen papers, baking
parchment rolls, kitchen film, aluminium foils and doilies<br />
* disposable plates, cups and cutlery<br />
* candles, lamp wicks, methylated spirits, plastic bags and garbage
bags<br />
* matches, clothes pegs, clothes hangers, pins, safety pins, sewing
needles, knitting needles, thimbles, nails, screws, nuts and bolts,
tacks, washers, glues and adhesive tapes for household use, string,
twine. rubber gloves and gardening gloves</td>
<td></td>
<td>* paper handkerchiefs, toilet paper, toilet soaps, toilet sponges
and other personal hygiene products (13.1.2.0)<br />
* cigarette, cigar and pipe lighters and lighter fuel (13.2.9.1)</td>
</tr>
<tr>
<td>05.6.2</td>
<td>Domestic services and household services</td>
<td>S</td>
<td>Domestic services (05.6.2.1) include services provided by personnel
employed by households (such as butlers, maids, cooks, nannies,
governesses, cleaners, au pairs and gardeners), as well as similar
household services such as babysitting, gardening and cleaning supplied
by enterprises and self-employed persons. Other household services
(05.6.2.9) are non-routine domestic services typically provided by
enterprises and self-employed persons, such as carpet cleaning, pest
extermination and disinfection.</td>
<td>* domestic services provided by paid staff employed by the
household, such as butlers, cooks, maids, drivers, gardeners,
governesses, au pairs and nannies<br />
* similar services, including babysitting and housework, provided by
enterprises and self-employed persons<br />
* window cleaning, disinfection, fumigation and pest extermination<br />
* dry-cleaning, laundering and dyeing of household linen, household
textiles and carpets<br />
* shampooing of carpets<br />
* taking care of a dwelling in the absence of the owner, whether or not
occupying the dwelling; house-sitting</td>
<td>* ironing of household clothes and linen by housemaids in the family
residence</td>
<td>* dry-cleaning, laundering and dyeing of garments (03.1.4.1)<br />
* security services (04.3.2.0)<br />
* refuse collection (04.4.2.0)<br />
* sewage collection (04.4.3)<br />
* co-proprietor charges for caretaking, gardening, stairwell cleaning,
heating and lighting, maintenance of lifts and refuse disposal chutes
and so on, in multi-occupied buildings (04.4.4.1)<br />
* snow removal and chimney sweeping (04.4.4.9)<br />
* removal and storage services (07.4.9.1)<br />
* child-minding with an educational component (10.1.0.1)<br />
* child-minding outside the home (13.3.0.1)<br />
* bodyguards (13.9.0.9)</td>
</tr>
<tr>
<td>05.6.2.1</td>
<td>Domestic services provided by paid staff</td>
<td>S</td>
<td></td>
<td>* domestic services provided by paid staff employed by the
household, such as butlers, cooks, maids, drivers, gardeners,
governesses, au pairs and nannies<br />
* similar domestic services including babysitting, gardening and
cleaning supplied by enterprises and self-employed persons</td>
<td>* ironing of household clothes and linen by housemaids in the family
residence</td>
<td>* child-minding with an educational component (10.1.0.1)<br />
* child-minding outside the home (13.3.0.1)</td>
</tr>
<tr>
<td>05.6.2.9</td>
<td>Other household services</td>
<td>S</td>
<td>Other household services typically provided by enterprises and
self-employed persons.</td>
<td>* dry-cleaning of household linen and textiles<br />
* carpet cleaning<br />
* laundering and dyeing of household textiles<br />
* pest extermination and disinfection<br />
* taking care of a dwelling in the absence of the owner, whether or not
occupying the dwelling; house-sitting<br />
* other household services n.e.c</td>
<td></td>
<td>* dry-cleaning, laundering and dyeing of garments (03.1.4.1)<br />
* security services (04.3.2.0)<br />
* refuse collection (04.4.2.0)<br />
* sewage collection (04.4.3)<br />
* co-proprietor charges for caretaking, gardening, stairwell cleaning,
heating and lighting, maintenance of lifts and refuse disposal chutes,
etc. in multi-occupied buildings (04.4.4.1)<br />
* snow removal and chimney sweeping (04.4.4.9)<br />
* removal and storage services (07.4.9.1)<br />
* bodyguards (13.9.0.9)</td>
</tr>
<tr>
<td>06</td>
<td>Health</td>
<td></td>
<td>Division 06 comprises four main categories, one covering medicines
and health products (06.1) and the other three, various types of health
services. Those services encompass outpatient care services that do not
require an overnight stay (06.2); inpatient care services provided
during an overnight stay (06.3); and diagnostic imaging services,
medical laboratory services, patient emergency transportation and
emergency rescue services (06.4). Covered in group 06.1 are all
medicines and health products that are separately priced from health
services, except those medicines and health products administered under
the direct supervision of a health-care professional during an overnight
stay (06.3).<br />
<br />
The products and services assigned to division 06 can be used only to
achieve specific health aims: preventing illnesses and diseases (e.g.,
through vaccination); restoring or maintaining a particular state of
health or preventing its deterioration; and curing illnesses, diseases
and injuries, as well as relieving their symptoms; reducing their
severity; or protecting against their exacerbation or their
complications.<br />
<br />
The division also includes services provided by health-care
professionals purely for aesthetic beautification purposes (e.g.,
cosmetic surgery and teeth-whitening dental treatment).<br />
<br />
On the other hand, division 06 excludes foods that are believed to be
highly beneficial to health, especially food grown organically, as well
as foods or food ingredients that have been shown to have a positive
effect on specific functions or systems of the body (division 01).</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>06.1</td>
<td>Medicines and health products</td>
<td></td>
<td></td>
<td>* medicines; vaccines; pharmaceutical preparations; medical devices;
assistive and other health-related products used for the prevention,
diagnosis and treatment of illnesses, diseases and injuries and
purchased by individuals or households, either with or without a
prescription, usually from pharmacies, health facilities and medical and
assistive equipment suppliers as well as from reliable Internet sources.
These products are intended for consumption or use outside a health
facility or institution</td>
<td></td>
<td>* medicines and health products supplied directly by a health-care
provider in a health facility or institution to outpatients (i.e., those
patients who are not required to stay overnight) for consumption or use
outside a health facility or institution, if not priced separately from
the outpatient care services provided (06.2); and medicines and health
products supplied to inpatients (i.e., those patients who stay
overnight), even if not priced separately from the inpatient care
services (06.3)<br />
* fees charged by a health-care provider for dispensing medicines needed
during delivery of an outpatient care service that is not identifiable
separately from those medicines (06.2); and fees charged by a
health-care provider for dispensing medicines needed for delivery of an
inpatient care service (06.3), if identifiable separately from the
service<br />
* veterinary products (09.3.2.2)<br />
* products for personal care (13.1) including articles for personal
hygiene (e.g., aromatherapy products) and beauty products (including
beauty enhancing and slimming creams)</td>
</tr>
<tr>
<td>06.1.1</td>
<td>Medicines</td>
<td>ND</td>
<td></td>
<td>* all medicines, including branded and generic products, used to
prevent, diagnose and treat illnesses, diseases and injuries<br />
* pharmaceutical preparations used to treat illnesses, diseases and
injuries (e.g., extemporaneous ointments, syrups, capsules and other
galenic substances prepared on prescription)<br />
* vaccines, hormones, oral contraceptives and other pharmaceutical
products used to prevent, diagnose and treat illnesses, diseases and
injuries<br />
* vitamin and mineral supplements<br />
* fluids required for dialysis, as well as gases used in health care,
such as oxygen, when purchased by the patient directly</td>
<td>* service fees charged by pharmacists for dispensing medicines</td>
<td>* medicines and health products supplied directly by a health-care
provider in a health facility or institution to outpatients (i.e., those
patients who are not required to stay overnight) for consumption or use
outside that facility or institution, if those medicines and health
products are not priced separately from the outpatient care services
provided (06.2); and medicines and health products supplied to
inpatients (i.e., those patients who stay overnight), even if those
medicines and health products are priced separately from the inpatient
care services (06.3))<br />
* fees charged by a health-care practitioner for dispensing medicines
needed during delivery of an outpatient care service (06.2) or an
inpatient care service (06.3) that are not identifiable separately from
the cost of those medicines if not separately identifiable from the
service<br />
* veterinary products (09.3.2.2)<br />
* products for personal care (13.1) including articles for personal
hygiene (e.g., aromatherapy products) and beauty products including
beauty enhancing and slimming creams)</td>
</tr>
<tr>
<td>06.1.1.1</td>
<td>Medicines, vaccines and other pharmaceutical preparations</td>
<td>ND</td>
<td></td>
<td>* all medicines, including branded and generic products, used to
prevent, diagnose and treat illnesses, diseases and injuries<br />
* pharmaceutical preparations used to treat illnesses, diseases and
injuries (e.g., extemporaneous ointments, syrups, capsules and other
galenic substances prepared on prescription)<br />
* medicinal soap<br />
* vaccines, hormones, oral contraceptives and other pharmaceutical
products used to prevent, diagnose and treat illnesses, diseases and
injuries<br />
* vitamin and mineral supplements<br />
* fluids required for dialysis, as well as gases used in health care,
such as oxygen, when purchased by the patient directly</td>
<td>* service fees charged by pharmacists for dispensing medicines</td>
<td>* medicines and health products supplied directly by a health-care
provider in a health facility or institution to outpatients (i.e., those
patients who are not required to stay overnight) for consumption or use
outside that facility or institution, if those medicines and health
products are not priced separately from the outpatient care services
provided; and medicines and health products supplied to inpatients
(i.e., those patients who stay overnight), even if those medicines and
health products are priced separately from the inpatient care
services<br />
* service fees charged by a health-care practitioner for dispensing
medicines needed during delivery of an outpatient service (06.2) or
during delivery of an inpatient service (06.3), if not separately
identifiable from the service<br />
* veterinary products (09.3.2.2)<br />
* products for personal care (13.1) including articles for personal
hygiene (e.g., aromatherapy products) and beauty products (including
beauty enhancing and slimming creams)</td>
</tr>
<tr>
<td>06.1.1.2</td>
<td>Herbal medicines and homeopathic products</td>
<td>ND</td>
<td></td>
<td>* herbs, herbal materials, herbal preparations and finished herbal
products that contain, as active ingredients, parts of plants, other
plant materials or combinations thereof which are generally used in
traditional and complementary medicine<br />
* homeopathic medicines prepared in accordance with a homeopathic
manufacturing procedure described in a pharmacopeia in official use or
in other official documents and which may contain a number of
homeopathic preparations</td>
<td></td>
<td>* homeopathic products herbal medicines and homeopathic products
supplied directly by a health care provider to outpatients (no overnight
stay) or inpatients (overnight stay) for consumption or use outside a
health facility are to be classified with outpatient services (06.2) or
inpatient services (06.3), if not separately priced from the
service.</td>
</tr>
<tr>
<td>06.1.2</td>
<td>Medical products</td>
<td>ND</td>
<td></td>
<td>* diagnostic equipment for self-testing and personal use outside a
health facility or institution<br />
* pregnancy testing kits; thermometers, glucose meters, blood pressure
meters and other devices used in point-of care-testing; baby scales and
so on<br />
* condoms and other mechanical contraceptive devices, masks, medicinal
stockings (e.g., compression stockings), medicinal gloves,
insecticide-treated mosquito nets and so on<br />
* inhalers, syringes, humidifiers, nebulizers, hot bags, ice packs,
first-aid kits, bandages and so on</td>
<td></td>
<td>* oral contraceptives (06.1.1.1)<br />
* diagnostic products for use within a health facility or institution
(06.2, 06.3)<br />
* scales (13.1.2.0)</td>
</tr>
<tr>
<td>06.1.2.1</td>
<td>Medical diagnostic products</td>
<td>ND</td>
<td></td>
<td>* diagnostic equipment for self-testing and medical equipment sold
over the counter for personal use outside a health facility or
institution<br />
* pregnancy testing kits; thermometers, glucose meters, blood pressure
meters and other devices used in point-of-care testing, baby scales and
so on</td>
<td>* medical diagnostic products purchased over the Internet for
personal use</td>
<td>* diagnostic products for use within a health facility or
institution (06.2, 06.3)<br />
* scales (13.1.2.0)</td>
</tr>
<tr>
<td>06.1.2.2</td>
<td>Preventive and protective devices</td>
<td>ND</td>
<td></td>
<td>* condoms and other mechanical contraceptive devices, masks,
medicinal stockings (e.g., compression stockings), medicinal gloves,
insecticide-treated mosquito nets and so on</td>
<td></td>
<td>* oral contraceptives (06.1.1.1)</td>
</tr>
<tr>
<td>06.1.2.3</td>
<td>Treatment devices for personal use</td>
<td>ND</td>
<td></td>
<td>* inhalers, syringes, humidifiers, nebulizers, hot bags, ice packs,
first-aid kits, bandages and so on</td>
<td></td>
<td>* inhalators and nebulizers with medication (06.1.1.1)</td>
</tr>
<tr>
<td>06.1.3</td>
<td>Assistive products</td>
<td>D</td>
<td></td>
<td>* assistive products for vision, hearing, communication, and
mobility and daily living, such as corrective eyeglasses/spectacles and
contact lenses; hearing aids; and wheelchairs, walking frames/walkers
and artificial legs</td>
<td></td>
<td>* dental implants and dentures, to be classified to 06.3.1.0 when an
overnight stay is required and to 06.2.2.9 when an overnight stay is not
required<br />
* goggles for protection against potential eye damage resulting from the
practice of a sport (09.2.2.1)<br />
* walking sticks and canes for recreational purposes (hiking and
tracking) (09.2.2.1)<br />
* (non-corrective) sunglasses and ear plugs (13.2.9.1)</td>
</tr>
<tr>
<td>06.1.3.1</td>
<td>Assistive products for vision</td>
<td>D</td>
<td>All assistive products whose primary purpose is to maintain or
improve an individual’s vision, to compensate for an impairment or loss
of intrinsic visual function or to mitigate the consequences of a
gradual decline in visual function.</td>
<td>* corrective eyeglasses (spectacles) for low vision; and short- and
long-distance spectacles<br />
* white canes<br />
* ocular prostheses (e.g., glass eyes) and contact lenses</td>
<td></td>
<td>* walking sticks and canes for recreational purposes (e.g., hiking
and tracking) (09.2.2.1)<br />
* goggles for protection against potential eye damage resulting from the
practice of a sport (09.2.2.1)<br />
* (non-corrective) sunglasses and protective glasses (13.2.9.1)</td>
</tr>
<tr>
<td>06.1.3.2</td>
<td>Assistive products for hearing and communication</td>
<td>D</td>
<td>All assistive products whose primary purpose is to maintain or
improve an individual’s hearing and capacity to communicate, to
compensate for an impairment or loss of intrinsic hearing and
communication capacity or to reduce the consequences of a gradual
decline in functional hearing or communication capacity.</td>
<td>* digital hearing aids</td>
<td>* cleaning, adjustment and batteries if not priced separately from
the product</td>
<td></td>
</tr>
<tr>
<td>06.1.3.3</td>
<td>Assistive products for mobility and daily living</td>
<td>D</td>
<td>All assistive products whose primary purpose is to maintain or
improve an individual’s mobility and daily living; in compensating for
the impairment or loss of intrinsic mobility or the inability to perform
daily activities; or in reducing the consequences of a gradual decline
in functional mobility and the ability to perform daily activities.</td>
<td>* therapeutic (diabetic, neuropathic and orthopaedic) footwear; and
trusses and supports<br />
* orthoses (braces, splints and other artificial external devices
serving to support the leg, spine, neck or hand)<br />
* leg and hand prostheses, including implants; spinal belts; and spinal,
braces, including neck braces (also known as cervical collars)<br />
* crutches<br />
* rollators, walking frames/walkers and standing frames<br />
* wheelchairs, powered or manual, with or without cushions<br />
* walkers, and walking sticks and canes for mobility<br />
* chairs for shower, bath and toilet, handrails and grab bars<br />
* absorbent incontinence products, including diapers for ageing
populations<br />
* pressure relief mattresses and special beds<br />
* portable ramps</td>
<td></td>
<td>* dental implants and dentures, to be classified to 06.3.1.0 when an
overnight stay is required and to 06.2.2.9 when an overnight stay is not
required<br />
* walking sticks and canes for recreational purposes (e.g., hiking and
tracking) (09.2.2.1)</td>
</tr>
<tr>
<td>06.1.4</td>
<td>Repair, rental and maintenance of medical and assistive
products</td>
<td>S</td>
<td></td>
<td>* repair, rental, maintenance and cleaning of medical diagnostic
products for personal use and of assistive products for vision, hearing,
mobility and daily living (e.g., rental of medical alarms for in-home
use)</td>
<td></td>
<td></td>
</tr>
<tr>
<td>06.1.4.0</td>
<td>Repair, rental and maintenance of medical and assistive
products</td>
<td>S</td>
<td></td>
<td>* cleaning, repair, rental and maintenance of medical diagnostic
products for personal use and of assistive products for vision, hearing,
mobility and daily living (e.g., rental of medical alarms for in-home
use)</td>
<td></td>
<td></td>
</tr>
<tr>
<td>06.2</td>
<td>Outpatient care services</td>
<td></td>
<td>Group 06.2 covers all preventive, dental, curative, rehabilitative
and long-term care services that are not provided during an overnight
stay. The admission criteria – as well as the setting in which the
outpatient care services are provided and the type of health-care
provider – are irrelevant. Those services may be delivered either within
or outside a hospital setting (e.g., at home or in a walk-in clinic), by
a variety of health-care providers. An outpatient care service includes
all medicines and health products supplied directly by a health-care
provider for consumption or use outside a health facility or
institution, if not priced separately from that service.<br />
<br />
Group 06.2 also includes respite care as well as services provided to
maintain persons within their own home which are integrated into a
package of outpatient medical care services.</td>
<td></td>
<td></td>
<td>* dental, curative, rehabilitative and long-term care services
provided during an overnight stay (06.3)<br />
* control and follow-up services for the treatment of symptoms that
arise during the provision of overnight care (06.3)<br />
* diagnostic imaging services and medical laboratory services priced
separately from the preventive services (06.4)<br />
* vaccines when priced separately from the preventive service itself
(06.1.1.1)<br />
* non-medical services provided to maintain persons in the privacy of
their own home that are not integrated into a medical care package
(13.3.0.3)</td>
</tr>
<tr>
<td>06.2.1</td>
<td>Preventive care services</td>
<td>S</td>
<td>Preventive services aim at preventing illnesses and diseases, and
detecting the presence of diseases (e.g., through screening). The main
distinction between preventive services and other outpatient services
rests upon the fact that preventive services are administered before
symptoms appear.</td>
<td>* immunization and vaccination services<br />
* family planning and counselling<br />
* healthy condition monitoring services (e.g., prenatal and postnatal
care services)<br />
* general and routine check-ups other than dental check-ups<br />
* check-ups related to child growth and development<br />
* early disease detection services, administered before the appearance
of symptoms (including screening, diagnostic tests and medical
examinations focused on detection of communicable and non-communicable
diseases</td>
<td>* diagnostic imaging services and medical laboratory services needed
for the provision of preventive services when those imaging and
laboratory services are priced jointly with the time and skills of
personnel associated with the delivery of those preventive services</td>
<td>* dental, curative, rehabilitative and long-term care services
provided during an overnight stay (06.3)<br />
* control and/or follow-up services for the treatment of symptoms that
arose during the provision of overnight care (06.3)<br />
* diagnostic imaging services and medical laboratory services priced
separately from outpatient preventive services (06.4)<br />
* vaccines when priced separately from the preventive service itself
(06.1.1.1)<br />
* non-medical services to maintain persons in the private home that are
not integrated into a medical care package (13.3.0.2)</td>
</tr>
<tr>
<td>06.2.1.1</td>
<td>Immunization services</td>
<td>S</td>
<td>Immunization services cover the consultation, both for the time and
skills of the personnel and the vaccine itself when priced jointly with
the services.<br />
<br />
Immunization services include vaccination against, for example:<br />
* polio, rabies, rubella, tetanus, varicella (chickenpox) and yellow
fever<br />
* influenza<br />
* measles<br />
* meningococcal infections, mumps, pertussis (whooping cough) and
pneumococcal infections<br />
* diphtheria, hepatitis, herpes zoster and human papillomavirus (HPV)
infection</td>
<td>* immunization and vaccination services as a component of maternal
care and childcare<br />
* tourism and travel-related vaccination as well as all other types of
compulsory or voluntary immunization and vaccination services</td>
<td></td>
<td>* the vaccine itself when priced separately from the service
(06.1.1.1)</td>
</tr>
<tr>
<td>06.2.1.9</td>
<td>Other preventive care services</td>
<td>S</td>
<td></td>
<td>* family planning and counselling (including genetic
counselling)<br />
* prenatal and postnatal care services<br />
* general and routine check-up services, including as related to child
growth and development<br />
* identification of genetic abnormalities<br />
* screening, diagnostic tests and medical examinations performed for the
purpose of detecting communicable and non-communicable diseases (e.g.,
malaria, tuberculosis, breast cancer, cervical cancer, colorectal
cancer, prostate cancer, diabetes and HIV/AIDS) before symptoms
appear<br />
* all other medical services provided before symptoms appear</td>
<td>* diagnostic imaging services and medical laboratory services (e.g.,
mammogram testing) needed for the provision of preventive services when
those imaging and laboratory services are priced jointly with the time
and skills of personnel</td>
<td>* routine dental preventive check-ups (06.2.2.1)<br />
* control and follow-up services for the treatment of symptoms that
arise in the course of services that do not require an overnight stay
(06.2.2 and 06.2.3)<br />
* control and follow-up services for the treatment of symptoms that
arise during the provision of overnight care (06.3)<br />
* laboratory and imaging services priced separately from preventive care
services (06.4)</td>
</tr>
<tr>
<td>06.2.2</td>
<td>Outpatient dental services</td>
<td>S</td>
<td></td>
<td>* services of dentists, dental practitioners, dental surgeons and
endodontists, maxillofacial and oral surgeons, oral pathologists,
orthodontists, pedodontists, periodontists, prosthodontists, and oral
hygienists and other dental auxiliaries that do not require an overnight
stay</td>
<td>* aesthetic dentistry services</td>
<td>* all health products (e.g., assistive, medical, pharmaceutical, and
therapeutic) needed to deliver outpatient dental services that are
priced separately from the service of the provider (06.1)<br />
* services of medical laboratories performing analytical testing and
diagnostic imaging centres priced separately from dental services
received (06.4.1.0)</td>
</tr>
<tr>
<td>06.2.2.1</td>
<td>Dental preventive services</td>
<td>S</td>
<td></td>
<td>* routine preventive dental check-ups</td>
<td></td>
<td></td>
</tr>
<tr>
<td>06.2.2.9</td>
<td>Other outpatient dental services</td>
<td>S</td>
<td></td>
<td>* all other dental services that do not require an overnight stay
(excluding preventive dental services)<br />
* all cost concerning dentures (including the fitting costs)</td>
<td>* aesthetic dentistry services</td>
<td>* all health products (e.g., assistive, medical, pharmaceutical and
therapeutic) needed to deliver outpatient dental services that are
priced separately from the provider’s services (06.1)<br />
* services of medical laboratories performing analytic testing and
diagnostic imaging centres priced separately from dental services
received (06.4.1.0)</td>
</tr>
<tr>
<td>06.2.3</td>
<td>Other outpatient care services</td>
<td>S</td>
<td>Class 06.2.3 includes all medical services, other than preventive
and dental services, that do not require an overnight stay and are aimed
at relieving symptoms of illnesses, diseases and injuries (06.2.3.1);
reducing the severity of illnesses, diseases and injuries (06.2.3.1);
protecting against exacerbation or complications of illnesses, diseases
and injuries (06.2.3.1); restoring health status (06.2.3.1); or
preventing the deterioration of a health condition or maintaining the
level of health that is available (06.2.3.2).<br />
<br />
The admissions criteria and the type of provider, as well as the setting
within which these curative and rehabilitative services and outpatient
long-term care services are provided, are irrelevant as long as no
overnight care is administered.</td>
<td>* services provided at a hospital or in a hospital which do not
entail an overnight stay (excluding preventive care services (06.2.1)
and outpatient dental services (06.2.2)<br />
* medical day-care services, that is, services delivered in a hospital
setting (sometimes in a medical day-care centre) to a patient who has
been formally admitted, as long as those services do not involve an
overnight stay<br />
* home-based hospital treatment (e.g., dialysis) (06.2.3.2); medical
services delivered at home (e.g., palliative care) (06.2.3.2); medical
and nursing services provided to maintain persons in their own home,
including the elderly and persons with disabilities (06.2.3.2); nursing
care delivered at home, including care aimed at retarding or reducing
deterioration, maintaining functionality (e.g., through nasogastric
feeding) or managing chronic diseases (06.2.3.2);<br />
* services delivered in an individual consulting facility (e.g., a
private office) or in a group consulting facility (excluding preventive
care services (06.2.1) and outpatient dental services (06.2.2)) by any
type of provider (doctor, nurse, specialist or another type of
health-care practitioner)<br />
* medical services delivered on the street (e.g., to homeless people) as
well as any other outpatient services delivered outside a hospital
setting</td>
<td>* all health products (e.g., assistive, medical, pharmaceutical and
therapeutic), diagnostic imaging services and medical laboratory
services needed to deliver outpatient services not priced separately
from the services of the provider (specialist, physician, nurse or
another type of health-care practitioner)</td>
<td>* medicines and health products (medical, assistive) priced
separately from the services of the provider (doctor, nurse, specialist
or another health-care practitioner) (06.1)<br />
* preventive care services (06.2.1)<br />
* outpatient dental services (06.2.2)<br />
* diagnostic imaging services and medical laboratory services whose cost
is priced separately from the service fee charged by the provider
(specialist, physician, nurse specialist/ or another type of health-care
practitioner) (06.4.1.0)<br />
* patient emergency transportation services and emergency rescue
(06.4.2.0)</td>
</tr>
<tr>
<td>06.2.3.1</td>
<td>Outpatient curative and rehabilitative services</td>
<td>S</td>
<td>Subclass 06.2.3.1 comprises curative and rehabilitative services
that do not require an overnight stay.<br />
<br />
Curative care comprises health-care contacts whose principal intent is
to relieve symptoms of illnesses, diseases and injuries; to reduce the
severity of illnesses, diseases and injuries; or to protect against
exacerbation or complications of illnesses, diseases and injuries that
could threaten life or normal function. Curative care services are aimed
at restoring the patient’s health status as it existed before the
delivery of those services was deemed necessary.<br />
<br />
The aim of rehabilitation is to enable optimal functioning to be
achieved and maintained. Rehabilitation can, in some cases, improve a
patient’s health status; in other cases, it may only prevent
deterioration.</td>
<td>* all components of the curative care of illnesses and the treatment
of injury, surgery performed, diagnostic and therapeutic procedures, and
obstetric services, as long as those components do not involve an
overnight stay<br />
* outpatient curative and rehabilitative services irrespective of the
type of provider, whether a specialist, physician or another type of
health professional (e.g., a nurse or a midwife)<br />
* outpatient curative and rehabilitative services provided in any
setting such as a hospital without including an overnight stay, or an
individual consulting facility (e.g., a private office), a group
consulting facility, the patient’s home or any other non-hospital
setting, including on the street<br />
* physical, psychological and speech therapy, which includes the
services of chiropractors; physiotherapists and physical therapists;
speech therapists; audiologists; and inhalation and respiratory
therapists, among others<br />
* all health products (e.g., assistive, medical, pharmaceutical and
therapeutic) needed to deliver outpatient curative and rehabilitative
services that are not separately priced from the services of the
provider (e.g., specialist, physician, nurse or another type of
health-care practitioner)</td>
<td></td>
<td>* medicines and health products (medical, assistive) priced
separately from the services of the provider (e.g., specialist,
physician, nurse or another type of health-care practitioner)
(06.1)<br />
* preventive care services (06.2.1)<br />
* outpatient dental services (06.2.2)<br />
* diagnostic imaging services and medical laboratory services priced
separately from the services of the provider (specialist, physician,
nurse or another type of health-care practitioner) (06.4.1.0)<br />
* patient emergency transportation services and emergency rescue
(06.4.2.0)</td>
</tr>
<tr>
<td>06.2.3.2</td>
<td>Outpatient long-term care services</td>
<td>S</td>
<td>The aim of outpatient long-term care services is not to cure an
illness or rehabilitate an individual, but rather to prevent
deterioration of the individual’s health condition and to thereby
maintain it at a level available. Specific medical and nursing services
are inherent contributors to this type of status quo. Individuals who
may receive outpatient long-term care include elderly persons whose
capacity to perform daily activities is limited, physically disabled
household members and persons with chronic conditions.<br />
<br />
Sometimes, outpatient long-term care services are part of a package of
services that include social assistance and social transfer. Wherever
possible in such cases, only the medical component should be classified
to division 06; the social protection component should be classified to
division 13. In cases where it is not possible to clearly distinguish
between the components, the choice of division should depend on which
component in the package of services is predominant. If the social
protection component predominates, then the package should be classified
to division 13; if it is the medical component that predominates, then
the package should be classified to division 06.</td>
<td>* services provided by medical day-care centres, including services
for the elderly and persons with disabilities<br />
* treatment in hospitals, provided in the course of home-based long-term
care, which does not entail an overnight stay (e.g., dialysis)<br />
* medical and nursing services designed to maintain persons (including
the elderly and persons with disabilities) in their own home<br />
* nursing care delivered at home, including care aimed at retarding or
reducing deterioration or maintaining functionality (e.g., nasogastric
feeding) and care provided for the management of chronic diseases (e.g.,
administration of psychiatric prescription medications)<br />
* non-medical services delivered to maintain persons in their own home
that are integrated into a package of care services and priced jointly
with the other services<br />
* all health products (e.g., assistive, medical, pharmaceutical and
therapeutic), diagnostic imaging services and medical laboratory
services needed for the delivery of outpatient services priced jointly
with the service of the provider (specialist, physician, nurse or
another type of health-care practitioner)</td>
<td></td>
<td>* medicines and health products (medical, assistive) priced
separately from the service of the provider (specialist, physician,
nurse or another type of health-care practitioner) (06.1)<br />
* diagnostic imaging services and medical laboratory services priced
separately from the service fee of the provider (specialist, physician,
nurse or another type of health-care practitioner) (06.4.1.0)<br />
* patient emergency transportation services and emergency rescue
(06.4.2.0)<br />
* social assistance services including care delivered to enable a person
to live independently in a house or an apartment; community and leisure
activities; and occupational support provided on a continuing or
recurrent basis (13.3.0.3)</td>
</tr>
<tr>
<td>06.3</td>
<td>Inpatient care services</td>
<td></td>
<td>The main distinction between outpatient care services (06.2) and
inpatient care services (06.3) is based on whether or not an overnight
stay is required. The type of provider is irrelevant: it may be a
hospital, a nursing care facility or a facility that, while classified
as a provider of ambulatory care, occasionally performs procedures
requiring overnight accommodation.<br />
<br />
The provider can also be a health facility within any type of
establishment that accommodates patients who require an overnight stay.
Hospitals and sanatoriums for tuberculosis patients are often organized
to include accommodation along with medical treatment, which is the
predominant purpose of the stay in such a facility.</td>
<td>* inpatient care services comprising treatment and/or care,
including dental treatment and/or care, that require an overnight
stay<br />
* all medical services needed to deliver inpatient care during the
overnight stay even if separately priced (e.g., laboratory tests,
diagnostic imaging services)<br />
* medicines and health products (medical, assistive) needed to deliver
inpatient services during an overnight stay, even if separately
priced</td>
<td>* patient accommodation services including meal service and
cleaning, even if separately priced, and the hosting of a patient’s
relatives associated with the overnight stay<br />
* beauty treatments performed in a hospital (e.g., cosmetic surgery,
other than reconstructive)</td>
<td>* hospital day care entailing no overnight stay (with or without
admission) and home-based hospital treatment (06.2)<br />
* services delivered in a hospital or a hospital setting without an
overnight stay (06.2) including services provided by facilities, such as
surgeries, clinics and dispensaries, devoted exclusively to outpatient
care (06.2)<br />
* emergency patient transportation services and emergency rescue
(06.4.2.0)<br />
* services provided by non-medical retirement homes for elderly persons;
non-medical residences for disabled persons; non-medical rehabilitation
centres offering primarily long-term social support; and retirement
villages without inpatient medical services (13.3.0.2)</td>
</tr>
<tr>
<td>06.3.1</td>
<td>Inpatient curative and rehabilitative services</td>
<td>S</td>
<td>This category comprises inpatient curative, dental and
rehabilitative care that requires an overnight stay. The principal
purpose of the inpatient curative care administered during the overnight
stay is to relieve the symptoms of an illness, disease or injury, to
reduce its severity or to protect against the exacerbation or the
complications that could be life threatening or a threat to normal
functioning. Inpatient rehabilitation services that require an overnight
stay are provided so that optimal functioning can be achieved and
maintained.</td>
<td>* curative and rehabilitative services provided for treatment and/or
care (including dental treatment and/or care) that requires an overnight
stay, as delivered by all types of providers (e.g., hospitals, nursing
care facilities and facilities that, while classified as ambulatory care
providers, occasionally perform procedures requiring overnight
accommodation; alcohol and drug rehabilitation facilities (other than
licensed hospitals); mental health convalescent homes and hospitals; and
other types of health facilities located within an establishment that
accommodates patients who require an overnight stay;<br />
* all medical services required to deliver inpatient care during an
overnight stay even if separately priced (e.g., laboratory tests,
diagnostic imaging services);<br />
* medicines and health products (medical, assistive) needed in the
delivery of inpatient services during the overnight stay, even if
separately priced from the inpatient care services</td>
<td>* patient accommodation services including meal service and
cleaning, even if separately priced from the inpatient care services;
and the hosting of the patient’s relatives, if indispensable, also if
separately priced<br />
* beauty treatments performed in a hospital (e.g., cosmetic surgery,
other than reconstructive)</td>
<td>* hospital day care (with or without admission and without an
overnight stay) and home-based hospital treatment (06.2)<br />
* services provided in a hospital or a hospital setting without an
overnight stay (06.2), including services provided by facilities, such
as surgeries, clinics and dispensaries, devoted exclusively to
outpatient care (06.2)<br />
* patient emergency transportation services and emergency rescue
(06.4.2.0)<br />
* services provided by non-medical retirement homes for elderly persons,
non-medical institutions for disabled persons, non-medical
rehabilitation centres offering primarily long-term social support and
retirement villages that do not offer inpatient medical services
(13.3.0.2)</td>
</tr>
<tr>
<td>06.3.1.0</td>
<td>Inpatient curative and rehabilitative services</td>
<td>S</td>
<td>This category comprises inpatient curative, dental and
rehabilitative care that requires an overnight stay. The principal
purpose of the inpatient curative care administered during the overnight
stay is to relieve the symptoms of an illness, disease or injury, to
reduce its severity or to protect against the exacerbation or the
complications that could be life threatening or a threat to normal
functioning. Inpatient rehabilitation services that require an overnight
stay are provided so that optimal functioning can be achieved and
maintained.</td>
<td>* curative and rehabilitative services provided for treatment and/or
care (including dental treatment and/or care) that requires an overnight
stay, as delivered by all types of providers (e.g., hospitals, nursing
care facilities and facilities that, while classified as ambulatory care
providers, occasionally perform procedures requiring overnight
accommodation; alcohol and drug rehabilitation facilities (other than
licensed hospitals); mental health convalescent homes and hospitals; and
other types of health facilities located within an establishment that
accommodates patients who require an overnight stay;<br />
* all medical services required to deliver inpatient care during an
overnight stay even if separately priced (e.g., laboratory tests,
diagnostic imaging services);<br />
* medicines and health products (medical, assistive) needed in the
delivery of inpatient services during the overnight stay, even if
separately priced from the inpatient care services</td>
<td>* patient accommodation services including meal service and
cleaning, even if separately priced from the inpatient care services;
and the hosting of the patient’s relatives, if indispensable, also if
separately priced<br />
* beauty treatments performed in a hospital (e.g., cosmetic surgery,
other than reconstructive)</td>
<td>* hospital day care (with or without admission and without an
overnight stay) and home-based hospital treatment (06.2)<br />
* services provided in a hospital or a hospital setting without an
overnight stay (06.2), including services provided by facilities, such
as surgeries, clinics and dispensaries, devoted exclusively to
outpatient care (06.2)<br />
* patient emergency transportation services and emergency rescue
(06.4.2.0)<br />
* services provided by non-medical retirement homes for elderly persons,
non-medical institutions for disabled persons, non-medical
rehabilitation centres offering primarily long-term social support and
retirement villages that do not offer inpatient medical services
(13.3.0.2)</td>
</tr>
<tr>
<td>06.3.2</td>
<td>Inpatient long-term care services</td>
<td>S</td>
<td>This category comprises long-term care services that require an
overnight stay.<br />
<br />
The aim of inpatient long-term care services is not to cure an illness
or rehabilitate an individual, but rather to prevent deterioration of
the individual’s health condition and to thereby maintain it at a level
available. Specific medical and nursing services are inherent
contributors to this type of status quo.<br />
<br />
Individuals who receive inpatient long-term care include elderly persons
whose capacity to perform daily activities is limited, physically
disabled household members and persons with chronic conditions.</td>
<td>* services provided by medical convalescent homes and convalescent
hospitals; homes for the elderly offering nursing care; inpatient care
hospices<br />
* services of palliative care facilities for the terminally ill<br />
* services of nursing homes; rest homes offering nursing care<br />
* services of skilled nursing facilities<br />
* services of teaching nursing homes<br />
* services of residential mental retardation facilities; and mental
health and substance abuse facilities for chronic patients (e.g., those
with dementia)<br />
* services of medical retirement homes for the elderly and medical
residences for persons with disabilities<br />
* all medical services needed for the delivery of inpatient care
services during an overnight stay (e.g., laboratory tests, diagnostic
imaging services)<br />
* medicines and health products (medical, assistive) needed in the
delivery of inpatient services during an overnight stay</td>
<td>* patient accommodation services including meal service and
cleaning, even if separately priced from the impatient long-term care
services; and services associated with the hosting of a patient’s
relatives, if indispensable, during the patient’s overnight stay, also
if separately priced</td>
<td>* social protection services (13.3)<br />
* non-medical retirement homes for elderly persons and non-medical
residences for disabled persons (13.3.0.2)</td>
</tr>
<tr>
<td>06.3.2.0</td>
<td>Inpatient long-term care services</td>
<td>S</td>
<td>This category comprises long-term care services that require an
overnight stay.<br />
<br />
Inpatient long-term care services do not aim at curing an illness or
rehabilitating an individual, but to prevent deterioration of a health
condition and remain at the level of health available. Some medical and
nursing activities that require an overnight stay are inherent parts of
this status quo.<br />
<br />
Individuals getting such type of inpatient long-term care might include,
for example, the elderly with limited capacity to perform daily
activities, physically disabled members of the households or those with
chronic conditions.</td>
<td>* services provided by medical convalescent homes and convalescent
hospitals; homes for the elderly offering nursing care; inpatient care
hospices<br />
* services of palliative care facilities for the terminally ill<br />
* services of nursing homes; rest homes offering nursing care<br />
* services of skilled nursing facilities<br />
* services of teaching nursing homes<br />
* services of residential mental retardation facilities; and mental
health and substance abuse facilities for chronic patients (e.g., those
with dementia)<br />
* services of medical retirement homes for the elderly and medical
residences for persons with disabilities<br />
* all medical services needed for the delivery of inpatient care
services during an overnight stay (e.g., laboratory tests, diagnostic
imaging services)<br />
* medicines and health products (medical, assistive) needed in the
delivery of inpatient services during an overnight stay</td>
<td>* patient accommodation services including meal service and
cleaning, even if separately priced from the impatient long-term care
services; and services associated with the hosting of a patient’s
relatives, if indispensable, during the patient’s overnight stay, also
if separately priced</td>
<td>* social protection services (13.3)<br />
* non-medical retirement homes for elderly persons and non-medical
residences for disabled persons (13.3.0.2)</td>
</tr>
<tr>
<td>06.4</td>
<td>Other health services</td>
<td></td>
<td></td>
<td>* diagnostic imaging services and medical laboratory services<br />
* patient emergency transportation and rescue services</td>
<td></td>
<td></td>
</tr>
<tr>
<td>06.4.1</td>
<td>Diagnostic imaging services and medical laboratory services</td>
<td>S</td>
<td></td>
<td>* services provided by medical analysis laboratories (e.g., blood
and urine testing)<br />
* diagnostic imaging services for patient diagnosis and monitoring,
including all diagnostic imaging methods (e.g., computed tomography
(CT), magnetic resonance imaging (MRI), sonography and X-rays and
radiation)</td>
<td></td>
<td>* diagnostic imaging services and medical laboratory services not
priced separately from outpatient preventive care services (06.2.1)</td>
</tr>
<tr>
<td>06.4.1.0</td>
<td>Diagnostic imaging services and medical laboratory services</td>
<td>S</td>
<td></td>
<td>* services of medical analysis laboratories (e.g., urine/blood
tests)<br />
* diagnostic imaging services including all diagnostic imaging methods
(i.e. CT, MRI, sonography); imagining diagnosis comprises a variety of
services that employ imaging technology, such as X-rays and radiation
for the diagnosis and monitoring of patients</td>
<td></td>
<td>* diagnostic imaging services and medical laboratory services not
priced separately from outpatient preventive care services (06.2.1)</td>
</tr>
<tr>
<td>06.4.2</td>
<td>Patient emergency transportation and emergency rescue services</td>
<td>S</td>
<td></td>
<td>* ambulance services for individuals, with or without emergency
rescue<br />
* medical emergency transportation by airplane or other types of
vehicles, whether or not they have been specially adapted for medical
purposes</td>
<td>* medical transport services memberships</td>
<td></td>
</tr>
<tr>
<td>06.4.2.0</td>
<td>Patient emergency transportation and emergency rescue services</td>
<td>S</td>
<td></td>
<td>* ambulance services for individuals, with or without emergency
rescue<br />
* medical emergency transportation by airplane or other types of
vehicles, whether or not they have been specially adapted for medical
purposes</td>
<td>* medical transport services memberships</td>
<td></td>
</tr>
<tr>
<td>07</td>
<td>Transport</td>
<td></td>
<td>Under division 07, goods and services for the purpose of
transportation are classified within four main categories: purchase of
vehicles (07.1), goods and services associated with the operation of
personal transport equipment (07.2), passenger transport services (07.3)
and transport services of goods (07.4).<br />
<br />
Purchase of vehicles covers motor cars, motorcycles, bicycles and
animal-drawn vehicles. Owing to the high share of second-hand motor
vehicles in private consumption expenditures, separate subclasses for
new and second-hand motor cars have been established.<br />
<br />
Group 07.2 (operation of personal transport equipment) covers parts and
accessories and fuels and lubricants for personal transport equipment
and the repair and maintenance of that equipment. Also included in this
group are expenditures for parking spaces in garages and public places,
expenditures on tolls and expenditures associated with the acquisition
of a driving licence.<br />
<br />
Passenger transport services (07.3) are structured based on the mode of
transport. However, since transport tickets may be for travel using more
than one mode of transport, a class covering combined passenger
transport (07.3.6) was created.<br />
<br />
Group 07.4 covers postal and courier services, as well as removal and
storage services and delivery services of any kinds of goods, if
separately priced.<br />
<br />
Division 07, however, does not cover purchases of recreational vehicles,
such as camper vans, caravans, trailers, aeroplanes and boats
(09.1.2).</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>07.1</td>
<td>Purchase of vehicles</td>
<td></td>
<td></td>
<td>* purchase of vehicles used for transport</td>
<td></td>
<td>* purchase of recreational vehicles, such as camper vans, caravans,
trailers, aeroplanes and boats (09.1.2)</td>
</tr>
<tr>
<td>07.1.1</td>
<td>Motor cars</td>
<td>D</td>
<td></td>
<td>* motor cars, passenger vans, station wagons, estate cars, sport
utility vehicles (SUVs), off-road vehicles, pickup trucks and the like,
with either two- or four-wheel drive</td>
<td>* racing motor vehicles and vehicles for shows</td>
<td>* invalid carriages (06.1.3.3)<br />
* camper vans (09.1.2.1)<br />
* golf carts (09.1.2.9)</td>
</tr>
<tr>
<td>07.1.1.1</td>
<td>New motor cars</td>
<td>D</td>
<td></td>
<td>* new motor cars, passenger vans, station wagons, estate cars, sport
utility vehicles (SUVs), off-road vehicles, pickup trucks and the like
with either two- or four-wheel drive</td>
<td>* new racing motor vehicles and vehicles for shows</td>
<td>* invalid carriages (06.1.3.3)<br />
* camper vans (09.1.2.1)<br />
* golf carts (09.1.2.9)</td>
</tr>
<tr>
<td>07.1.1.2</td>
<td>Second-hand motor cars</td>
<td>D</td>
<td></td>
<td>* used or second-hand motor cars, passenger vans, station wagons,
estate cars, sport utility vehicles (SUVs), off-road vehicles, pickup
trucks and the like with either two- or four-wheel drive</td>
<td>* used or second-hand racing motor vehicles and vehicles for
shows</td>
<td>* invalid carriages (06.1.3.3)<br />
* camper vans (09.1.2.1)<br />
* golf carts (09.1.2.9)</td>
</tr>
<tr>
<td>07.1.2</td>
<td>Motorcycles</td>
<td>D</td>
<td></td>
<td>* motorcycles of all types including those with electric
motors<br />
* motor scooters, mopeds and motorized bicycles with combustion
engines</td>
<td>* sidecars<br />
* used or second-hand motorcycles<br />
* snowmobiles</td>
<td>* electric bicycles (e-bikes), pedelecs (07.1.3.0)</td>
</tr>
<tr>
<td>07.1.2.0</td>
<td>Motorcycles</td>
<td>D</td>
<td></td>
<td>* motorcycles of all types including those with electric
motors<br />
* motor scooters, mopeds and motorized bicycles with combustion
engines</td>
<td>* sidecars<br />
* used or second-hand motorcycles<br />
* snowmobiles</td>
<td>* electric bicycles (e-bikes), pedelecs (07.1.3.0)</td>
</tr>
<tr>
<td>07.1.3</td>
<td>Bicycles</td>
<td>D</td>
<td></td>
<td>* bicycles, tricycles and other cycles<br />
* cycle rickshaws<br />
* electric bicycles (e-bikes) and pedelecs</td>
<td>* electric kick scooters</td>
<td>* motorized bicycles with combustion engines (07.1.2.0)<br />
* toy bicycles and toy tricycles (09.2.1.2)</td>
</tr>
<tr>
<td>07.1.3.0</td>
<td>Bicycles</td>
<td>D</td>
<td></td>
<td>* bicycles, tricycles and other cycles<br />
* cycle rickshaws<br />
* electric bicycles (e-bikes) and pedelecs</td>
<td>* electric kick scooters</td>
<td>* motorized bicycles with combustion engines (07.1.2.0)<br />
* toy bicycles and toy tricycles (09.2.1.2)</td>
</tr>
<tr>
<td>07.1.4</td>
<td>Animal-drawn vehicles</td>
<td>D</td>
<td></td>
<td>* animal-drawn vehicles<br />
* animals used to draw vehicles and related equipment (e.g., yokes,
collars, harnesses, bridles, reins)</td>
<td></td>
<td>* horses and ponies and horse- and pony-drawn vehicles purchased for
recreational purposes and related equipment (09.1.2.4)</td>
</tr>
<tr>
<td>07.1.4.0</td>
<td>Animal-drawn vehicles</td>
<td>D</td>
<td></td>
<td>* animal-drawn vehicles<br />
* animals used to draw vehicles and related equipment (e.g., yokes,
collars, harnesses, bridles, reins)</td>
<td></td>
<td>* horses and ponies and horse- and pony-drawn vehicles purchased for
recreational purposes and related equipment (09.1.2.4)</td>
</tr>
<tr>
<td>07.2</td>
<td>Operation of personal transport equipment</td>
<td></td>
<td>Purchase of parts, accessories and lubricants made by households
with the intention of undertaking maintenance, repair or fitting
themselves should be assigned to class 07.2.1 or class 07.2.2. If a
household pays an enterprise to carry out maintenance, repair or
fitting, the total value of the service, including the cost of the
materials used, should be assigned to class 07.2.3 if the materials are
not separately priced.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>07.2.1</td>
<td>Parts and accessories for personal transport equipment</td>
<td>SD</td>
<td></td>
<td>* tyres (new, used or retreaded), inner tubes, spark plugs,
batteries, shock absorbers, filters, pumps and other replacement parts
or accessories for personal transport equipment<br />
* hubcaps, if purchased separately<br />
* snow chains, roof racks, cargo roof boxes<br />
* car, motorcycle and bicycle seats for babies and children<br />
* crash helmets for use by bicyclists and motorcyclists<br />
* fire extinguishers for transport equipment<br />
* products used specifically for the cleaning and maintenance of
transport equipment, such as paints, chrome cleaners, sealing compounds
and bodywork polishes; covers for motor cars, motorcycles and so
on<br />
* dash cameras<br />
* chargers for electric vehicles</td>
<td>* crash helmets equipped with cameras</td>
<td>* non-specific products used for cleaning and maintenance, such as
household sponges, chamois leathers and detergents (05.6.1.1)<br />
* services purchased for the fitting of parts and accessories and for
the painting, washing and polishing of bodywork (07.2.3.0)<br />
* audio and video systems for cars (08.1.4.0)</td>
</tr>
<tr>
<td>07.2.1.1</td>
<td>Tyres</td>
<td>SD</td>
<td></td>
<td>* new, used or retreaded, including inner tubes for cars, bicycles,
motorcycles and so on</td>
<td></td>
<td></td>
</tr>
<tr>
<td>07.2.1.2</td>
<td>Parts for personal transport equipment</td>
<td>SD</td>
<td></td>
<td>* spark plugs, batteries, shock absorbers, filters, pumps and other
parts for personal transport equipment<br />
* rims</td>
<td></td>
<td>* services purchased for the fitting of parts and accessories and
for the painting, washing and polishing of bodywork (07.2.3.0)</td>
</tr>
<tr>
<td>07.2.1.3</td>
<td>Accessories for personal transport equipment</td>
<td>SD</td>
<td></td>
<td>* Global Positioning System (GPS) (satellite-based radionavigation)
equipment for personal transport<br />
* snow chains, roof racks, cargo roof boxes<br />
* fire extinguishers for transport equipment<br />
* products used specifically for the cleaning and maintenance of
transport equipment, such as paints, chrome cleaners, sealing compounds
and bodywork polishes; covers for motor cars, motorcycles and so
on<br />
* hubcaps, if purchased separately<br />
* motorcycle and bicycle crash helmets<br />
* car, motorcycle and bicycle seats for babies and children<br />
* dash cameras<br />
* chargers for electric vehicles<br />
* bicycle trailers, baskets and other accessories</td>
<td>* crash helmets equipped with cameras</td>
<td>* non-specific products used for cleaning and maintenance, such as
household sponges, chamois leathers and detergents (05.6.1.1)<br />
* audio and video systems for cars (08.1.4.0)</td>
</tr>
<tr>
<td>07.2.2</td>
<td>Fuels and lubricants for personal transport equipment</td>
<td>ND</td>
<td></td>
<td>* petrol and other fuels, such as diesel, liquefied petroleum gas
(LPG), alcohol and two-stroke mixtures<br />
* lubricants, brake and transmission fluids, coolants and
additives<br />
* electricity used as fuel for personal transport when priced separately
from other electricity<br />
* hydrogen</td>
<td>* fuel and lubricants for major tools and equipment covered under
class 05.5.1 and recreational vehicles covered under class 09.1.2</td>
<td>* services purchased for oil changes and greasing (07.2.3.0)</td>
</tr>
<tr>
<td>07.2.2.1</td>
<td>Diesel</td>
<td>ND</td>
<td></td>
<td>* diesel fuel</td>
<td></td>
<td></td>
</tr>
<tr>
<td>07.2.2.2</td>
<td>Petrol</td>
<td>ND</td>
<td></td>
<td>* petrol (gasoline in North America)</td>
<td>* petrol/gasoline blends (e.g., petrol with 10 per cent ethanol
content)</td>
<td>* two-stroke mixtures (07.2.2.3)</td>
</tr>
<tr>
<td>07.2.2.3</td>
<td>Other fuels for personal transport equipment</td>
<td>ND</td>
<td></td>
<td>* liquefied petroleum gas (LPG), natural gas (compressed natural gas
(CNG)), liquefied natural gas (LNG), alcohol, biofuels (ethanol,
methanol), methane and two-stroke mixtures<br />
* electricity used as fuel for personal transport when priced separately
from other electricity<br />
* hydrogen</td>
<td></td>
<td></td>
</tr>
<tr>
<td>07.2.2.4</td>
<td>Lubricants</td>
<td>ND</td>
<td></td>
<td>* lubricants, brake and transmission fluids, coolants and
additives</td>
<td></td>
<td>* services purchased for oil changes and greasing (07.2.3.0)</td>
</tr>
<tr>
<td>07.2.3</td>
<td>Maintenance and repair of personal transport equipment</td>
<td>S</td>
<td>The cost of materials is included only if the materials are not
separately priced.</td>
<td>* services purchased for the maintenance and repair of personal
transport equipment, such as fitting of parts and accessories, tyre
changing, wheel balancing, breakdown services, oil changes, greasing and
washing<br />
* installation of car cameras<br />
* locksmith services for cars</td>
<td></td>
<td>* parts, accessories and lubricants purchased by households
intending to undertake maintenance or repair themselves (07.2.1,
07.2.2.4)<br />
* roadworthiness tests (07.2.4.3)</td>
</tr>
<tr>
<td>07.2.3.0</td>
<td>Maintenance and repair of personal transport equipment</td>
<td>S</td>
<td>The cost of materials is included only if the materials are not
separately priced.</td>
<td>* services purchased for the maintenance and repair of personal
transport equipment, such as fitting of parts and accessories, tyre
changing, wheel balancing, breakdown services, oil changes, greasing and
washing<br />
* installation of car cameras<br />
* locksmith services for cars</td>
<td></td>
<td>* parts, accessories and lubricants purchased by households
intending to undertake maintenance or repair themselves (07.2.1,
07.2.2.4)<br />
* roadworthiness tests (07.2.4.3)</td>
</tr>
<tr>
<td>07.2.4</td>
<td>Other services related to personal transport equipment</td>
<td>S</td>
<td></td>
<td>* rental of a parking space or a garage that provides parking but
not in connection with a dwelling<br />
* rental of municipal street parking spaces<br />
* parking meters, regardless of form of payment (e.g., attendant or
through parking meter)<br />
* charges for the rental of parking spaces in parking garages (including
valet service), such as those located in shopping centres, for a few
hours or less</td>
<td>* parking permits valid for designated areas (e.g., residential
parking permits)<br />
* bridge tolls, tunnel tolls, motorway tolls and so on<br />
* charges for rental or purchase of electronic tags and toll
devices<br />
* driving lessons, driving tests and driving licences<br />
* roadworthiness tests and emissions control tests<br />
* rental of personal transport equipment without driver(s)</td>
<td>* rental of a parking space or a garage that provides parking in
connection with a dwelling (04.1.2.2)<br />
* hire of a car with driver; payments made to share a mode of transport
through private arrangements (carpooling, ride sharing) (07.3.2.2)<br />
* rental of personal transport equipment for recreation (09.4.2.2)<br />
* service charges for insurance in respect of personal transport
equipment (12.1.4.1)</td>
</tr>
<tr>
<td>07.2.4.1</td>
<td>Parking services</td>
<td>S</td>
<td></td>
<td>* rental of municipal street parking<br />
* parking meters, regardless of form of payment (e.g., attendant or
through parking meter)<br />
* charges for the rental of parking spaces in parking garages (including
valet service), such as those located in shopping centres, for a few
hours or less</td>
<td>* parking permits valid for designated areas (e.g., residential
parking permits)</td>
<td>* rental of a parking space or a garage that provides parking in
connection with a dwelling (04.1.2.2)</td>
</tr>
<tr>
<td>07.2.4.2</td>
<td>Toll facilities</td>
<td>S</td>
<td></td>
<td>* bridge tolls, tunnel tolls, motorway tolls and so on<br />
* charges for rental or purchase of electronic tags and toll
devices</td>
<td></td>
<td></td>
</tr>
<tr>
<td>07.2.4.3</td>
<td>Driving lessons, tests, licences and roadworthiness tests</td>
<td>S</td>
<td></td>
<td>* driving lessons, driving tests and driving licences<br />
* roadworthiness tests and emissions control tests<br />
* vehicle registration fees</td>
<td>* charges associated with the transfer of vehicle ownership<br />
* driving lessons, driving tests and driving licences associated with
recreational transport vehicles (mobile homes, boats, planes, etc.)</td>
<td></td>
</tr>
<tr>
<td>07.2.4.4</td>
<td>Hire of personal transport equipment without driver</td>
<td>S</td>
<td></td>
<td>* hire of personal transport equipment without driver (e.g., car
rental)<br />
* fees for participation in car-, bicycle- and motorcycle-sharing
schemes</td>
<td></td>
<td>* passenger transport services by taxi and hired vehicle with driver
(07.3.2.2)<br />
* rental of personal transport equipment for recreation (09.4.2.2)<br />
* service charges for personal transport equipment insurance
(12.1.4.1)</td>
</tr>
<tr>
<td>07.3</td>
<td>Passenger transport services</td>
<td></td>
<td>Purchases of transport services are generally classified by mode of
transport. When a ticket covers two or more modes of transport – for
example, intra-urban bus and underground; or inter-urban train and ferry
– and the expenditure cannot be apportioned between them, then such
purchases should be assigned to subclass 07.3.5.0.<br />
<br />
Costs of meals, snacks, drinks, refreshments and accommodation services
need to be included in group 07.3 if they are covered by the fare and
not priced separately. If priced separately, those costs need to be
classified under division 11.<br />
<br />
School transport services are included in group 07.3; ambulance
services, on the other hand, are excluded and assigned to subclass
06.4.2.0.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>07.3.1</td>
<td>Passenger transport by railway</td>
<td>S</td>
<td></td>
<td>* transport of persons and accompanied luggage by train, high-speed
train, maglev, light railway (light rail), tram and underground<br />
* transport of accompanied private vehicles</td>
<td></td>
<td>* funicular transport (07.3.6.0)</td>
</tr>
<tr>
<td>07.3.1.1</td>
<td>Passenger transport by train</td>
<td>S</td>
<td></td>
<td>* transport of persons and accompanied luggage by train, high-speed
train and maglev<br />
* transport of accompanied private vehicles</td>
<td></td>
<td>* funicular transport (07.3.6.0)</td>
</tr>
<tr>
<td>07.3.1.2</td>
<td>Passenger transport by rapid transit and tram</td>
<td>S</td>
<td></td>
<td>* transport of persons and accompanied luggage by rapid transit
(electric railways that operate on an exclusive right of way, which
cannot be accessed by pedestrians or any other types of vehicles, and
which is often grade-separated in tunnels or on elevated railways),
light rail, underground, rubber-tyred metro and people mover<br />
* transport of persons and accompanied luggage by tram</td>
<td></td>
<td></td>
</tr>
<tr>
<td>07.3.2</td>
<td>Passenger transport by road</td>
<td>S</td>
<td></td>
<td>* transport of persons and accompanied luggage by bus, trolleybus,
and coach<br />
* transport of persons and accompanied luggage by share taxi, a vehicle
for hire that may be characterized as a cross between a taxicab and a
bus. This mode of transport is often utilized in developing countries.
Share taxis are typically smaller in size than buses, ranging from
four-seat cars to minibuses, and are often owner-operated. They usually
operate without a timetable along a fixed or semi-fixed route and may
stop anywhere along that route to pick up or drop off passengers.<br />
* transport of persons and accompanied luggage by taxi and hired
vehicle, with driver<br />
* transport of persons and accompanied luggage on the basis of private
arrangements, such as carpooling and ride sharing<br />
* local school bus charter services, with driver<br />
* inter-urban and intercity school bus charter services operating by
schedule<br />
* transport of pupils by school bus between their homes and school and
between schools, including in rural areas<br />
* transport of persons and accompanied luggage by animal-drawn vehicles,
with driver</td>
<td>* tuk-tuks, auto and cycle rickshaws and motorcycles serving as
taxis</td>
<td></td>
</tr>
<tr>
<td>07.3.2.1</td>
<td>Passenger transport by bus and coach</td>
<td>S</td>
<td></td>
<td>* transport of persons and accompanied luggage by bus, trolleybus,
and coach<br />
* transport of persons and accompanied luggage by share taxi, a vehicle
for hire that may be characterized as a cross between a taxicab and a
bus. This mode of transport is often utilized in developing countries.
Share taxis are typically smaller in size than buses, ranging from
four-seat cars to minibuses, and are often owner-operated. They usually
operate without a timetable along a fixed or semi-fixed route and may
stop anywhere along that route to pick up or drop off passengers.</td>
<td></td>
<td></td>
</tr>
<tr>
<td>07.3.2.2</td>
<td>Passenger transport by taxi and hired vehicle with driver</td>
<td>S</td>
<td></td>
<td>* transport of persons and accompanied luggage by taxi and hired
vehicle, with driver<br />
* transport of persons and accompanied luggage through private
arrangements, such as carpooling and ride sharing</td>
<td></td>
<td></td>
</tr>
<tr>
<td>07.3.2.3</td>
<td>Passenger transport for students to and from school</td>
<td>S</td>
<td></td>
<td>* local school bus charter services, with driver<br />
* inter-urban and intercity school bus charter services operating by
schedule<br />
* transportation of pupils by school bus between their homes and school
and between schools, including in rural areas</td>
<td></td>
<td></td>
</tr>
<tr>
<td>07.3.2.9</td>
<td>Other passenger transport by road</td>
<td>S</td>
<td></td>
<td>* transport of persons and accompanied luggage by animal-drawn
vehicles, with driver</td>
<td>* tuk-tuks, auto and cycle rickshaws and motorcycles serving as
taxis</td>
<td>* transport of persons and accompanied luggage by busses with driver
(07.3.2.1)</td>
</tr>
<tr>
<td>07.3.3</td>
<td>Passenger transport by air</td>
<td>S</td>
<td></td>
<td>* transport of persons and accompanied luggage by aeroplane and
helicopter</td>
<td>* passenger transport by drone and multi-copter</td>
<td></td>
</tr>
<tr>
<td>07.3.3.1</td>
<td>Passenger transport by air, domestic</td>
<td>S</td>
<td></td>
<td>* domestic scheduled and chartered air passenger transport
services<br />
* domestic transport of persons and accompanied luggage by aeroplane and
helicopter</td>
<td>* domestic air passenger transport by drone and multi-copter</td>
<td></td>
</tr>
<tr>
<td>07.3.3.2</td>
<td>Passenger transport by air, international</td>
<td>S</td>
<td></td>
<td>* transportation of persons and accompanied luggage by air on an
international scheduled and chartered flight</td>
<td>* international air passenger transport by drone and
multi-copter</td>
<td></td>
</tr>
<tr>
<td>07.3.4</td>
<td>Passenger transport by sea and inland waterway</td>
<td>S</td>
<td></td>
<td>* transport of persons and accompanied luggage by ship, boat, ferry,
hovercraft and hydrofoil<br />
* transport of accompanied private vehicles<br />
* water taxis</td>
<td></td>
<td></td>
</tr>
<tr>
<td>07.3.4.0</td>
<td>Passenger transport by sea and inland waterway</td>
<td>S</td>
<td></td>
<td>* transport of persons and accompanied luggage by ship, boat, ferry,
hovercraft and hydrofoil<br />
* transport of accompanied private vehicles<br />
* water taxis</td>
<td></td>
<td></td>
</tr>
<tr>
<td>07.3.5</td>
<td>Combined passenger transport</td>
<td>S</td>
<td></td>
<td>* transport of persons and accompanied luggage via two or more modes
of transport when the expenditure cannot be apportioned between
them<br />
* multiple modes of transport (e.g., bus, tram, subway, ferry) as
covered by one ticket</td>
<td>* transport of accompanied private vehicles (as covered, e.g., by a
ticket for a combined train and ferry trip)</td>
<td>* package holidays (09.8.0.0)</td>
</tr>
<tr>
<td>07.3.5.0</td>
<td>Combined passenger transport</td>
<td>S</td>
<td></td>
<td>* transport of persons and accompanied luggage via two or more modes
of transport when the expenditure cannot be apportioned between
them<br />
* multiple modes of transport (e.g., bus, tram, subway, ferry) as
covered by one ticket</td>
<td>* transport of accompanied private vehicles (as covered, e.g., by a
ticket for a combined train and ferry trip)</td>
<td>* package holidays (09.8.0.0)</td>
</tr>
<tr>
<td>07.3.6</td>
<td>Other passenger transport services</td>
<td>S</td>
<td></td>
<td>* funicular, elevator, cable car and chairlift transport<br />
* services of porters, left-luggage offices (related to storage of
travellers’ luggage for a limited period of time) and luggage forwarding
offices<br />
* travel agents’ commissions, if priced separately<br />
* transporter bridges and transport elevators including incline
elevators</td>
<td></td>
<td>* cable car and chairlift transport at ski resorts and holiday
centres (09.4.6.2)</td>
</tr>
<tr>
<td>07.3.6.0</td>
<td>Other passenger transport services</td>
<td>S</td>
<td></td>
<td>* funicular, elevator, cable car and chairlift transport<br />
* services of porters, left-luggage offices (related to storage of
travellers’ luggage for a limited period of time) and luggage forwarding
offices<br />
* travel agents’ commissions, if priced separately<br />
* transporter bridges and transport elevators including incline
elevators</td>
<td></td>
<td>* cable-car and chairlift transport at ski resorts and holiday
centres (09.4.6.2)</td>
</tr>
<tr>
<td>07.4</td>
<td>Transport services for goods</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>07.4.1</td>
<td>Postal and courier services</td>
<td>S</td>
<td></td>
<td>* new postage stamps and pre-franked postal matter (e.g.,
pre-franked postcards, envelopes)<br />
* letter courier services<br />
* parcel delivery services (incoming and outgoing – parcels sent and
parcel home delivery)<br />
* parcel delivery services for goods purchased online<br />
* small parcel courier services<br />
* mailbox rentals</td>
<td></td>
<td>* services of porters and left-luggage and luggage-forwarding
offices (07.3.6.0)<br />
* services of delivery of goods, such as furniture and groceries, if
separately priced; local delivery of purchased items, such as take-out
meals and prescription drugs; and delivery services made immediately
after the item is purchased or scheduled within a short time
(07.4.9.2)<br />
* postcards, envelopes and other postal matter, not pre-franked
(09.7.4.0)</td>
</tr>
<tr>
<td>07.4.1.1</td>
<td>Letter handling services</td>
<td>S</td>
<td></td>
<td>* new postage stamps and other pre-franked postal matter (e.g.,
pre-franked postcards, envelopes)<br />
* letter courier services<br />
* mailbox rentals</td>
<td></td>
<td>* postcards, envelopes and other postal matter, not pre-franked
(09.7.4.0)</td>
</tr>
<tr>
<td>07.4.1.2</td>
<td>Courier and parcel delivery services</td>
<td>S</td>
<td></td>
<td>* parcel delivery services (incoming and outgoing – parcel shipment
and parcel home delivery)<br />
* small parcel courier services<br />
* parcel delivery services for goods purchased online</td>
<td></td>
<td>* delivery services for goods (e.g., furniture and groceries), if
separately priced (07.4.9.2)</td>
</tr>
<tr>
<td>07.4.9</td>
<td>Other transport of goods</td>
<td>S</td>
<td></td>
<td>* removal and storage services, including of furniture<br />
* delivery services for goods (e.g., furniture and groceries), if
separately priced<br />
* local delivery of purchased items, such as takeout meals and
prescription drugs<br />
* delivery services generally provided immediately after the purchase of
an item or scheduled shortly thereafter</td>
<td></td>
<td>* self-storage units (04.1.2.2)<br />
* installation of goods (furniture, electric devices, etc.), if
separately priced (05.1.2.0, 05.3.3.0)<br />
* services of porters and left-luggage and luggage-forwarding offices
(07.3.6.0)</td>
</tr>
<tr>
<td>07.4.9.1</td>
<td>Removal and storage services</td>
<td>S</td>
<td></td>
<td>* removal and storage services, including of furniture</td>
<td></td>
<td>* self-storage units (04.1.2.2)<br />
* services of porters and left-luggage and luggage-forwarding offices
(07.3.6.0)</td>
</tr>
<tr>
<td>07.4.9.2</td>
<td>Delivery of goods</td>
<td>S</td>
<td></td>
<td>* delivery services for goods (e.g., furniture, supermarket
shopping), when separately priced<br />
* local delivery of purchased items, such as takeout meals and
prescription drugs<br />
* delivery services generally provided immediately after the purchase of
an item or scheduled shortly thereafter</td>
<td></td>
<td>* installation of goods (furniture, electric devices, etc.) when
separately priced (05.1.2.0, 05.3.3.0)</td>
</tr>
<tr>
<td>08</td>
<td>Information and communication</td>
<td></td>
<td>Division 08 covers three main groups of goods and services:
information and communication equipment, including equipment for the
reception, recording and reproduction of sound and vision (08.1);
software (08.2); and information and communication services (08.3).
Information and communication services include telephone services,
services providing Internet access, television and radio licences and
fees, and subscription services, including streaming services of film
and music.<br />
<br />
Division 08 also includes repair, maintenance and rental of all
information and communication equipment.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>08.1</td>
<td>Information and communication equipment</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>08.1.1</td>
<td>Fixed telephone equipment</td>
<td>D</td>
<td></td>
<td>* telephones, telefax and telephone answering machines, and
telephone loudspeakers</td>
<td></td>
<td>* telefax and telephone-answering facilities provided by personal
computers (08.1.3.1)</td>
</tr>
<tr>
<td>08.1.1.0</td>
<td>Fixed telephone equipment</td>
<td>D</td>
<td></td>
<td>* telephones, telefax and telephone answering machines, and
telephone loudspeakers</td>
<td></td>
<td>* telefax and telephone-answering facilities provided by personal
computers (08.1.3.1)</td>
</tr>
<tr>
<td>08.1.2</td>
<td>Mobile telephone equipment</td>
<td>D</td>
<td></td>
<td>* mobile telephone handsets, including multifunctional devices<br />
* smartphones</td>
<td></td>
<td></td>
</tr>
<tr>
<td>08.1.2.0</td>
<td>Mobile telephone equipment</td>
<td>D</td>
<td></td>
<td>* mobile telephone handsets, including multifunctional devices<br />
* smartphones</td>
<td></td>
<td></td>
</tr>
<tr>
<td>08.1.3</td>
<td>Information processing equipment</td>
<td>D</td>
<td></td>
<td>* personal computers, printers, photocopiers, scanners, monitors,
projectors, augmented-reality and virtual-reality head mounts, modems,
routers, network switches, keyboards, mice and digitizers<br />
* tablets<br />
* calculators, including pocket calculators<br />
* toner and ink cartridges, laser printer drums and typewriter
ribbons<br />
* typewriters and word processors</td>
<td>* telefax and telephone-answering facilities of personal
computers<br />
* 3-D printers</td>
<td>* computer software packages, comprising, for example, operating
systems, applications and programming languages (08.2.0.0)<br />
* video game software; and video game computers and consoles
(09.2.1.1)<br />
* books, dictionaries, encyclopaedias, foreign language trainers,
multimedia presentations, etc. in the form of software (09.7.1.1)</td>
</tr>
<tr>
<td>08.1.3.1</td>
<td>Computers, laptops and tablets</td>
<td>D</td>
<td></td>
<td>* desktop computers and laptops<br />
* tablets</td>
<td>* telefax and telephone-answering facilities of personal
computers</td>
<td>* computer software packages, comprising, for example, operating
systems, applications and programming languages (08.2.0.0)<br />
* video game software; and video game computers and consoles
(09.2.1.1)<br />
* books, dictionaries, encyclopaedias, foreign language trainers,
multimedia presentations, etc. in the form of software (09.7.1.1)</td>
</tr>
<tr>
<td>08.1.3.2</td>
<td>Peripheral equipment and its consumable components</td>
<td>D</td>
<td></td>
<td>* printers, photocopiers, scanners, monitors, projectors,
augmented-reality and virtual-reality head mounts, modems, routers,
network switches and the like, keyboards, mouses and digitizers<br />
* typewriters and word processors (device)<br />
* toner and ink cartridges, laser printer drums, typewriter
ribbons<br />
* calculators, including pocket calculators<br />
* web cameras.</td>
<td>* 3-D printers</td>
<td></td>
</tr>
<tr>
<td>08.1.4</td>
<td>Equipment for the reception, recording and reproduction of sound and
vision</td>
<td>D</td>
<td></td>
<td>* television sets, video cassette players and recorders, digital
video recorders (DVRs), DVD players, Blu-ray players, streaming boxes
and television aerials of all types<br />
* radio receivers (radio sets, digital radio sets, Internet radio sets,
satellite radio sets, car radios, radio clocks, two-way radios,
walkie-talkies, and amateur radio receivers and transmitters)<br />
* portable and non-portable CD players<br />
* portable and non-portable sound players<br />
* stereo equipment and CD radio cassette recorders<br />
* turntables, tuners, amplifiers, cassette decks, microphones and
speakers, disc jockey (DJ) equipment and karaoke systems<br />
* audio and video systems for cars<br />
* set-top boxes, satellite receivers, Internet Protocol television
receivers and television converter boxes<br />
* digital media players<br />
* headphones, earplugs and wireless, including Bluetooth headsets</td>
<td></td>
<td></td>
</tr>
<tr>
<td>08.1.4.0</td>
<td>Equipment for the reception, recording and reproduction of sound and
vision</td>
<td>D</td>
<td></td>
<td>* television sets, video cassette players and recorders, digital
video recorders (DVRs), DVD players, Blu-ray players, streaming boxes
and television aerials of all types<br />
* radio receivers (radio sets, digital radio sets, Internet radio sets,
satellite radio sets, car radios, radio clocks, two-way radios,
walkie-talkies, and amateur radio receivers and transmitters)<br />
* portable and non-portable CD players<br />
* portable and non-portable sound players<br />
* stereo equipment and CD radio cassette recorders<br />
* turntables, tuners, amplifiers, cassette decks, microphones and
speakers, disc jockey (DJ) equipment and karaoke systems<br />
* audio and video systems for cars<br />
* set-top boxes, satellite receivers, Internet Protocol television
receivers and television converter boxes<br />
* digital media players<br />
* headphones, earplugs and wireless, including Bluetooth headsets</td>
<td></td>
<td></td>
</tr>
<tr>
<td>08.1.5</td>
<td>Unrecorded recording media</td>
<td>SD</td>
<td></td>
<td>* compact discs recordable (CD-R) and rewritable (CD-RW)<br />
* DVDs recordable (DVD-R) and rewritable (DVD-RW)<br />
* Blu-ray discs recordable (BD-R) and recordable erasable (BD-RE)<br />
* video cassettes<br />
* audiotapes, audio cassettes and digital audiotapes (DAT)<br />
* external hard drives, solid-state drives and network attached storage
(NAS)<br />
* USB keys and USB flash drives<br />
* secure digital (SD) cards, CompactFlash (CF) cards and so on<br />
* magnetic data tapes<br />
* other magnetic recording media<br />
* other optical recording media<br />
* other recording media (phase-change recording media, holographic
recording media, molecular recording media, etc.)</td>
<td></td>
<td>* recorded recording media (09.5.2.0, 09.7.1)</td>
</tr>
<tr>
<td>08.1.5.0</td>
<td>Unrecorded recording media</td>
<td>SD</td>
<td></td>
<td>* compact discs recordable (CD-R) and rewritable (CD-RW)<br />
* DVDs recordable (DVD-R) and rewritable (DVD-RW)<br />
* Blu-ray discs recordable (BD-R) and recordable erasable (BD-RE)<br />
* video cassettes<br />
* audiotapes, audio cassettes and digital audiotapes (DAT)<br />
* external hard drives, solid-state drives and network attached storage
(NAS)<br />
* USB keys and USB flash drives<br />
* Secure digital (SD) cards, CompactFlash (CF) cards and so on<br />
* magnetic data tapes<br />
* other magnetic recording media<br />
* other optical recording media<br />
* other recording media (phase-change recording media, holographic
recording media, molecular recording media, etc.)</td>
<td></td>
<td>* recorded recording media (09.5.2.0, 09.7.1)</td>
</tr>
<tr>
<td>08.1.9</td>
<td>Other information and communication equipment and accessories</td>
<td>D</td>
<td></td>
<td>* baby monitors<br />
* smartwatches<br />
* fitness trackers and other wearable devices (e.g., smartglasses) that,
in general, cannot work without a smartphone or tablet connection<br />
* e-book readers<br />
* chargers, batteries, cables, power banks, docking stations, covers,
cases, cradles and mounts<br />
* computer components, for example, processors, internal hard drives,
solid-state drives, motherboards, memory, DVD drives, hard drives</td>
<td></td>
<td></td>
</tr>
<tr>
<td>08.1.9.1</td>
<td>Other information and communication equipment</td>
<td>D</td>
<td></td>
<td>* baby monitors<br />
* smartwatches<br />
* fitness trackers and other wearable devices (e.g., smartglasses) that,
in general, do not work without a smartphone or tablet connection<br />
* e-book readers</td>
<td></td>
<td></td>
</tr>
<tr>
<td>08.1.9.2</td>
<td>Other information and communication accessories</td>
<td>SD</td>
<td></td>
<td>* chargers, batteries for information and communication equipment,
cables, power banks, docking stations, covers, cases, cradles and
mounts<br />
* computer components, for example, processors, internal hard drives,
solid-state drives, motherboards, memory, DVD drives, hard drives</td>
<td></td>
<td></td>
</tr>
<tr>
<td>08.2</td>
<td>Software, excluding games</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>08.2.0</td>
<td>Software, excluding games</td>
<td>S</td>
<td></td>
<td>* computer software packages, comprising, for example, operating
systems, applications and programming languages</td>
<td>* software subscriptions and use of online software</td>
<td>* video game software (09.2.1.1)<br />
* books, dictionaries, encyclopaedias, foreign language trainers,
multimedia presentations, etc. in the form of software (09.7.1.1)</td>
</tr>
<tr>
<td>08.2.0.0</td>
<td>Software, excluding games</td>
<td>S</td>
<td></td>
<td>* computer software packages, comprising, for example, operating
systems, applications and programming languages</td>
<td>* software subscriptions and use of online software</td>
<td>* video game software (09.2.1.1)<br />
* books, dictionaries, encyclopaedias, foreign language trainers,
multimedia presentations, etc. in the form of software (09.7.1.1)</td>
</tr>
<tr>
<td>08.3</td>
<td>Information and communication services</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>08.3.1</td>
<td>Fixed communication services</td>
<td>S</td>
<td></td>
<td>* installation and subscription costs of personal telephone
equipment<br />
* telephone calls made from a private line or from a public line (public
telephone box, post office cabin, etc.)<br />
* local, regional, national and international calls<br />
* telephone calls from hotels, cafés, restaurants and the like</td>
<td></td>
<td></td>
</tr>
<tr>
<td>08.3.1.0</td>
<td>Fixed communication services</td>
<td>S</td>
<td></td>
<td>* installation and subscription costs associated with personal
telephone equipment<br />
* telephone calls made from a private line; or from a public line
(public telephone box, post office cabin, etc.)<br />
* local, regional, national and international calls<br />
* telephone calls made from hotels, cafés, restaurants and so on</td>
<td></td>
<td></td>
</tr>
<tr>
<td>08.3.2</td>
<td>Mobile communication services</td>
<td>S</td>
<td></td>
<td>* local, regional, national and international calls, including voice
and video calls<br />
* subscription fees for messaging services, including voice, text (SMS),
multimedia content (MMS) and so on<br />
* additional calling features, such as voice mail and call display,
whether separately priced from or bundled with mobile service<br />
* mobile telephone voice and messaging plans that include limited
data<br />
* mobile telephone voice, text and data plans<br />
* other mobile telephone services n.e.c.</td>
<td>* costs of telephone equipment if included in subscription
costs<br />
* mobile telephones included in a (prepaid or post-paid) package,
generally tied to a specific operator for a certain period of time, if
not separately priced</td>
<td></td>
</tr>
<tr>
<td>08.3.2.0</td>
<td>Mobile communication services</td>
<td>S</td>
<td></td>
<td>* local, regional, national and international calls, including voice
and video calls<br />
* subscription fees for messaging services, including voice, text (SMS),
multimedia content (MMS) and so on<br />
* additional calling features, such as voice mail and call display,
whether separately priced from or bundled with mobile service<br />
* mobile telephone voice and messaging plans that include limited
data<br />
* mobile telephone voice, text and data plans<br />
* other mobile telephone services n.e.c.</td>
<td>* costs of telephone equipment if included in subscription
costs<br />
* mobile telephones included in a (prepaid or post-paid) package,
generally tied to a specific operator for a certain period of time, if
not separately priced</td>
<td></td>
</tr>
<tr>
<td>08.3.3</td>
<td>Internet access provision services and online storage services</td>
<td>S</td>
<td></td>
<td>* Internet access services provided by operators of wired, wireless
or satellite infrastructure<br />
* cloud storage, file hosting and web hosting services<br />
* subscriptions for email services</td>
<td>* activation and installation fees and monthly rates</td>
<td></td>
</tr>
<tr>
<td>08.3.3.0</td>
<td>Internet access provision services and online storage services</td>
<td>S</td>
<td></td>
<td>* Internet access services provided by operators of wired, wireless
or satellite infrastructure<br />
* cloud storage, file hosting and web hosting services<br />
* subscriptions for email services</td>
<td>* activation and installation fees and monthly rates</td>
<td></td>
</tr>
<tr>
<td>08.3.4</td>
<td>Bundled telecommunication services</td>
<td>S</td>
<td></td>
<td>* packages bundling together telephony, Internet and television
services<br />
* packages comprising any combination of telecommunications
services</td>
<td></td>
<td></td>
</tr>
<tr>
<td>08.3.4.0</td>
<td>Bundled telecommunication services</td>
<td>S</td>
<td></td>
<td>* packages bundling together telephony, Internet and television
services<br />
* packages comprising any combination of telecommunications
services</td>
<td></td>
<td></td>
</tr>
<tr>
<td>08.3.5</td>
<td>Repair and rental of information and communication equipment</td>
<td>S</td>
<td></td>
<td>* repair, maintenance and rental of all information and
communication equipment, including the cost of materials if the
materials are not separately priced<br />
* rental of telephones, telefax machines, telephone-answering machines
and telephone loudspeakers<br />
* rental of wireless telephone equipment<br />
* rental of Internet access provision equipment<br />
* rental of telegraphy, telex and telefax equipment</td>
<td></td>
<td></td>
</tr>
<tr>
<td>08.3.5.0</td>
<td>Repair and rental of information and communication equipment</td>
<td>S</td>
<td></td>
<td>* repair, maintenance and rental of all information and
communication equipment, including the cost of materials if the
materials are not separately priced<br />
* rental of telephones, telefax machines, telephone-answering machines
and telephone loudspeakers<br />
* rental of wireless telephone equipment<br />
* rental of Internet access provision equipment<br />
* rental of telegraphy, telex and telefax equipment</td>
<td></td>
<td></td>
</tr>
<tr>
<td>08.3.9</td>
<td>Other information and communication services</td>
<td>S</td>
<td></td>
<td>* telegraphy, telex and telefax services<br />
* provision of nomadic Voice over Internet Protocol (VoIP)
services<br />
* fees/licenses for access to/reception of public television or radio
broadcasts or the possession of a television set or radio<br />
* subscription to cable television, satellite television, Internet
Protocol television (IPTV) and pay television<br />
* streaming services<br />
* online video recorder services (web-based digital video recorder
services)<br />
* video on demand (VOD) services<br />
* rental or subscription of CDs, videotapes, DVDs, Blu-ray discs and
software (excluding game software)</td>
<td>* software installation services<br />
* rental and leasing fees for decoders, set-top boxes and so on<br />
* repair, rental, and installation of equipment for the reception,
recording and reproduction of sound and vision</td>
<td>* rental of and subscription to video game software and online games
(09.4.3.1)<br />
* audiovisual content purchased online for immediate downloading
(09.5.2.0)</td>
</tr>
<tr>
<td>08.3.9.1</td>
<td>Television and radio licences and fees</td>
<td>S</td>
<td></td>
<td>* fees/licenses for access to/reception of public television or
radio broadcasts or the possession of a television set or radio</td>
<td></td>
<td></td>
</tr>
<tr>
<td>08.3.9.2</td>
<td>Subscriptions to audiovisual streaming services and rental of
audiovisual content</td>
<td>S</td>
<td></td>
<td>* streaming services (film and music)<br />
* rental of CDs, video tapes, DVDs, Blu-ray discs, software (excluding
game software) or download with subscription of audio-visual
content<br />
* subscription to cable television, satellite television, Internet
Protocol television (IPTV), and pay television<br />
* online videorecorder services (web-based digital videorecorder (DVR)
services)<br />
* video on demand (VOD) services<br />
* subscription to television via decoders and rental of decoders</td>
<td></td>
<td>* rental of and subscription to video game software and online games
(09.4.3.1)<br />
* audiovisual content purchased online for immediate download
(09.5.2.0)</td>
</tr>
<tr>
<td>08.3.9.9</td>
<td>Other information and communication services n.e.c.</td>
<td>S</td>
<td></td>
<td>* telegraphy, telex and telefax services<br />
* provision of nomadic voice over Internet Protocol (VoIP)
services<br />
* software installation services<br />
* repair, rental, and installation of equipment for the reception,
recording and reproduction of sound and vision</td>
<td></td>
<td></td>
</tr>
<tr>
<td>09</td>
<td>Recreation, sport and culture</td>
<td></td>
<td>Division 09 includes a wide range of goods and services related to
recreation, sport and culture structured into eight groups:<br />
(a) Recreational durables: photographic and cinematographic equipment
and optical instruments; and major recreational durables such as camper
vans, boats, yachts and aeroplanes (group 09.1)<br />
(b) Non-major durable recreational goods, such as games and toys,
including video game computers and celebration articles; and sporting,
camping and open-air equipment (group 09.2)<br />
(c) Garden products, plants and flowers; pets and products for pets
(excluding veterinary services) (group 09.3)<br />
(d) Recreational services: rental, maintenance and repair of goods
classified under division 09; veterinary and other pet services; games
of chance; and recreational, sporting and leisure services, such as
those provided by amusement parks, as well as fees for participation in
sports competitions and for admission to sporting events<br />
(e) Cultural goods, such as musical instruments and audiovisual media
(group 09.5)<br />
(f) Cultural services (09.6), such as those provided by cinemas,
theatres and concert venues and by museums libraries and cultural sites;
and photographic services (group 09.6)<br />
(g) Books, newspapers and periodicals, in both printed and electronic
format; and stationery and drawing materials (group 09.7)<br />
(h) Package holidays, which bundle services such as transportation,
accommodation, provision of food, and excursion tours including tour
guides (group 09.8). The fact that expenditure on package holiday
services cannot be broken down into the separate expenditures on each
kind of service led to the creation of a separate package holiday
category. Neither the duration of the package holiday nor whether the
holiday destination is within or outside the home country is taken into
consideration.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>09.1</td>
<td>Recreational durables</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>09.1.1</td>
<td>Photographic and cinematographic equipment and optical
instruments</td>
<td>D</td>
<td></td>
<td>* still cameras, movie cameras and sound-recording cameras, film and
slide projectors, enlargers and film processing equipment<br />
* video cameras, including camcorders and action cameras<br />
* screens, viewers, lenses (including zoom lenses), flash attachments,
filters, exposure meters and so on<br />
* photographic developer and photographic paper<br />
* binoculars, microscopes, telescopes and compasses</td>
<td>* materials purchased by households with the intention of
undertaking maintenance and repair themselves<br />
* unexposed photographic and cinematographic films<br />
* camera-specific batteries and chargers</td>
<td>* dash cameras (07.2.1.3)<br />
* web cameras (08.1.3.2).</td>
</tr>
<tr>
<td>09.1.1.1</td>
<td>Cameras</td>
<td>D</td>
<td></td>
<td>* still cameras, movie cameras and sound-recording cameras, film and
slide projectors, enlargers and film processing equipment<br />
* video cameras, including camcorders and action cameras</td>
<td>* materials purchased by households with the intention of
undertaking maintenance and repairs themselves</td>
<td>* dash cameras (07.2.1.3)<br />
* web cameras (08.1.3.2)</td>
</tr>
<tr>
<td>09.1.1.2</td>
<td>Accessories for photographic and cinematographic equipment</td>
<td>D</td>
<td></td>
<td>* parts and accessories for photographic and cinematographic
equipment and optical instruments such as screens, viewers, lenses
(including zoom lenses), flash attachments, filters, exposure meters and
so on<br />
* photographic developer and photographic paper</td>
<td>* materials purchased by households with the intention of
undertaking maintenance and repairs themselves<br />
* unexposed photographic and cinematographic films<br />
* camera-specific batteries and chargers</td>
<td></td>
</tr>
<tr>
<td>09.1.1.3</td>
<td>Optical instruments</td>
<td>D</td>
<td></td>
<td>* binoculars, microscopes, telescopes and compasses</td>
<td></td>
<td></td>
</tr>
<tr>
<td>09.1.2</td>
<td>Major recreational durables</td>
<td>D</td>
<td></td>
<td>* camper vans, caravans and trailers<br />
* aeroplanes, microlight aircraft, gliders, hang gliders and hot-air
balloons<br />
* boats, yachts, outboard motors, sails, rigging and
superstructures<br />
* vessels for recreation, sailboats, sailboards, water-sport
boards<br />
* canoes, kayaks and windsurfing boards<br />
* sea diving equipment<br />
* horses and ponies, horse- and pony-drawn vehicles, camels and
dromedaries, and related equipment (harnesses, bridles, reins, saddles,
etc.), purchased for recreational purposes<br />
* golf carts<br />
* large garden swimming pools (above ground)<br />
* billiard tables, ping-pong tables, pinball machines, gaming machines
and so on<br />
* other major recreational durables n.e.c.</td>
<td>* materials purchased by households with the intention of
undertaking maintenance and repairs themselves</td>
<td>* horses and ponies, horse- and pony-drawn vehicles, camels and
dromedaries, and related equipment, purchased for personal transport
(07.1.4.0)<br />
* inflatable boats, rafts and swimming pools for use by children and at
the beach (09.2.2.2)</td>
</tr>
<tr>
<td>09.1.2.1</td>
<td>Camper vans, caravans and trailers</td>
<td>D</td>
<td></td>
<td>* camper vans, caravans and trailers</td>
<td></td>
<td></td>
</tr>
<tr>
<td>09.1.2.2</td>
<td>Aeroplanes, microlight aircraft, gliders, hang gliders and hot-air
balloons</td>
<td>D</td>
<td></td>
<td>* aeroplanes, microlight aircraft, gliders, hang gliders and hot-air
balloons</td>
<td></td>
<td></td>
</tr>
<tr>
<td>09.1.2.3</td>
<td>Boats, yachts, outboard motors and other water-sport equipment</td>
<td>D</td>
<td></td>
<td>* boats, yachts, outboard motors, sails, jet skis, rigging and
superstructures<br />
* vessels for recreation, sailboats, sailboards, water-sport
boards<br />
* canoes, kayaks, windsurfing boards and so on<br />
* sea diving equipment<br />
* water sport equipment and related accessories</td>
<td></td>
<td>* inflatable boats, rafts and swimming pools (09.2.2.2)</td>
</tr>
<tr>
<td>09.1.2.4</td>
<td>Horses, ponies, camels and dromedaries and accessories</td>
<td>D</td>
<td></td>
<td>* horses and ponies, horse- and pony-drawn vehicles, and camels and
dromedaries, and related equipment (harnesses, bridles, reins, saddles,
etc.), purchased for recreational purposes</td>
<td></td>
<td>* horses and ponies, horse- and pony-drawn vehicles, camels and
dromedaries, and related equipment, purchased for personal transport
(07.1.4.0)</td>
</tr>
<tr>
<td>09.1.2.9</td>
<td>Other major recreational durables</td>
<td>D</td>
<td></td>
<td>* golf carts<br />
* large garden swimming pools (above ground)<br />
* billiards tables, ping-pong tables, pinball machines, gaming machines
and so on<br />
* electric skateboards, self-balancing unicycles and other electric
recreational scooters<br />
* other major recreational durables n.e.c.</td>
<td></td>
<td>* electric kick scooters (07.1.3.0)<br />
* inflatable boats, rafts and swimming pools (09.2.2.2)</td>
</tr>
<tr>
<td>09.2</td>
<td>Other recreational goods</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>09.2.1</td>
<td>Games, toys and hobby-related articles</td>
<td>SD</td>
<td></td>
<td>* card games, board games, parlour games, chess sets and similar
items<br />
* video game software; video game computers that can be plugged into a
television set; video game cassettes and video game CD-ROMs, video game
downloads<br />
* game applications<br />
* gamepads, joysticks, racing wheels and other video gaming
accessories<br />
* electronic games<br />
* toys of all kinds including dolls, soft toys, toy cars and trains, toy
bicycles and tricycles, toy construction sets, puzzles, modelling clay,
electronic games, masks, disguises, jokes, novelties, fireworks and
rockets, and festoons and holiday decorations<br />
* remote controlled toy cars, ships, planes and aerial vehicles<br />
* requisites for stamp-collecting practised as a hobby (used or
cancelled postage stamps, stamp albums, etc.), other collection items
(coins, medals, minerals, zoological and botanical specimens, etc.) and
other hobby-related articles n.e.c.</td>
<td>* materials purchased by households with the intention of
undertaking maintenance and repair themselves</td>
<td>* collector’s items classifiable as works of art or antiques
(05.1.1), or capital formation if acquired primarily as stores of
value<br />
* video game subscriptions and rentals (09.4.3.1)<br />
* children’s scrapbooks (09.7.1.9)</td>
</tr>
<tr>
<td>09.2.1.1</td>
<td>Video game computers, consoles, game applications and software</td>
<td>SD</td>
<td></td>
<td>* video game computers<br />
* video game consoles<br />
* gamepads, joysticks, racing wheels and other video gaming
accessories<br />
* electronic games<br />
* video game software (for game consoles, computers, tablets and
smartphones, on media such as CD-ROMs, cartridges, DVDs, Blu-ray discs
and flash drives or available from the Internet)<br />
* game applications</td>
<td></td>
<td>* video game subscriptions and rentals (09.4.3.1)</td>
</tr>
<tr>
<td>09.2.1.2</td>
<td>Other games, toys and hobby-related articles</td>
<td>SD</td>
<td></td>
<td>* traditional games, for example, card games, parlour games, board
games, chess sets<br />
* dolls<br />
* toy cars, including toy trains, toy bicycles and tricycles<br />
* remote controlled toy cars, ships, planes and aerial vehicles<br />
* soft toys, teddy bears and so on<br />
* toy construction sets<br />
* toy instruments<br />
* puzzles<br />
* modelling clay<br />
* masks<br />
* disguises<br />
* joke toys<br />
* novelties<br />
* models and replicas of planes, boats, trains and so on<br />
* requisites for stamp-collecting practised as a hobby (used or
cancelled postage stamps, stamp albums, etc.)<br />
* other collection items (coins, medals, minerals, zoological and
botanical specimens, etc.) and other hobby tools and articles,
n.e.c.</td>
<td></td>
<td>* collectors’ items classifiable as works of art or antiques
(05.1.1), or capital formation if acquired primarily as stores of
value<br />
* children’s scrapbooks (09.7.1.9)</td>
</tr>
<tr>
<td>09.2.1.3</td>
<td>Celebration articles</td>
<td>ND</td>
<td></td>
<td>* fireworks and rockets<br />
* festoons<br />
* Christmas trees<br />
* holiday decorations (for Christmas, Easter, Diwali, Eid, Hanukkah and
other celebrations)</td>
<td></td>
<td></td>
</tr>
<tr>
<td>09.2.2</td>
<td>Sporting, camping and open-air recreation equipment</td>
<td>SD</td>
<td></td>
<td>* gymnastic, physical education and sporting equipment, such as
balls, shuttlecocks, nets, rackets, bats, skis, golf clubs, foils,
sabres, poles, javelins and weights, dumb-bells, chest expanders and
other body-building equipment<br />
* parachutes, paragliders and other skydiving equipment<br />
* firearms and/or ammunition, other weapons, and body armour for
hunting, sport and personal protection<br />
* fishing rods and other fishing equipment<br />
* equipment for beach and open-air games, such as bowls, croquet, flying
disc games and volleyball<br />
* inflatable boats, rafts and swimming pools<br />
* skateboards, kickboards, smart balance wheels and hover boards<br />
* camping equipment, such as tents, sleeping bags, backpacks for
camping, air mattresses, inflating pumps, camping stoves and gas,
barbecues and other camping accessories<br />
* walking sticks and canes for recreational purposes (e.g., hiking and
tracking)</td>
<td>* game-specific footwear (ski boots, football boots, golfing shoes
and other such footwear fitted with ice skates, rollers, spikes, studs,
etc.); protective sports headgear; and other protective sports gear,
such as life jackets, boxing gloves, sport gloves, body padding, shin
guards, goggles, belts and supports<br />
* materials purchased by households with the intention of undertaking
maintenance and repair themselves<br />
* Global Positioning System (GPS) (satellite-based radionavigation
positioning) equipment for boating and hiking</td>
<td>* garden and camping furniture (05.1.1.2)<br />
* motorcycle and bicycle crash helmets (07.2.1.3)<br />
* rental and repair of sporting, camping and open-air recreation
equipment (09.4.4.0)</td>
</tr>
<tr>
<td>09.2.2.1</td>
<td>Sporting equipment</td>
<td>SD</td>
<td></td>
<td>* gymnastic, physical education and sporting equipment, such as
balls, shuttlecocks, nets, rackets, bats, skis, golf clubs, discuses and
javelins<br />
* parachutes, paragliders and other skydiving equipment<br />
* firearms and ammunition, other weapons, and body armour for hunting,
sport and personal protection<br />
* fishing rods and other fishing equipment<br />
* skateboards, kickboards, smart balance wheels and hover boards<br />
* walking sticks and canes for recreational purposes (e.g., hiking and
tracking)</td>
<td>* game-specific footwear (ski boots, football boots, golfing shoes
and other such footwear fitted with ice skates, rollers, spikes, studs,
etc.)<br />
* game-specific sportswear (ski suits, etc.)<br />
* protective sports headgear<br />
* other protective sports gear, such as life jackets, boxing gloves,
sport gloves, body padding, shin guards, goggles, belts, supports</td>
<td>* motorcycle and bicycle crash helmets (07.2.1.3)<br />
* rental and repair of sporting, camping and open-air recreation
equipment (09.4.4.0)</td>
</tr>
<tr>
<td>09.2.2.2</td>
<td>Camping and open-air recreation equipment</td>
<td>SD</td>
<td></td>
<td>* equipment for beach and open-air games, such as bowls, croquet,
flying disc games, and volleyball and inflatable boats, rafts and
swimming pools<br />
* tents, sleeping bags, backpacks for camping, air mattresses, inflating
pumps, camping stoves and gas, barbecues and other camping
accessories</td>
<td>* Global Positioning System (GPS) (satellite-based radionavigation
positioning) equipment for boating and hiking</td>
<td>* garden and camping furniture (05.1.1.2)<br />
* rental and repair of camping and open-air recreation equipment
(09.4.4.0)</td>
</tr>
<tr>
<td>09.3</td>
<td>Garden products and pets</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>09.3.1</td>
<td>Garden products, plants and flowers</td>
<td>ND</td>
<td></td>
<td>* soil, peat, composts and fertilizers<br />
* insecticides, pesticides, herbicides and fungicides four outdoor and
garden use<br />
* lawn turf, specially treated soils for ornamental gardens and
horticultural preparations<br />
* pots and pot holders<br />
* decorative garden materials<br />
* indoor plants, natural and artificial<br />
* outdoor plants<br />
* seeds, bulbs and tubers for planting<br />
* shrubs<br />
* indoor flowers, natural and artificial, whether arranged in a vase or
not<br />
* outdoor flowers<br />
* flower seeds and bulbs<br />
* natural and artificial flowers and wreaths for decoration of burial
places<br />
* cut flowers<br />
* flower and plant delivery charges, if not priced separately</td>
<td></td>
<td>* gardening services (04.4.4.9, 05.6.2.1)<br />
* motorized gardening equipment (05.5.1.0)<br />
* non-motorized gardening tools (05.5.2.1)<br />
* insecticides, pesticide and fungicides for household use; gardening
gloves (05.6.1.9)<br />
* flower and plant delivery charges, if priced separately
(07.4.9.2)<br />
* Christmas trees (09.2.1.3)</td>
</tr>
<tr>
<td>09.3.1.1</td>
<td>Garden products</td>
<td>ND</td>
<td></td>
<td>* soil, peat and fertilizers, pesticides, composts<br />
* lawn turf, specially treated soils for ornamental gardens and
horticultural preparations<br />
* pots and pot holders<br />
* decorative garden materials</td>
<td></td>
<td>* gardening services (04.4.4.9, 05.6.2.1)<br />
* motorized gardening equipment (05.5.1.0)<br />
* non-motorized gardening tools (05.5.2.1)<br />
* insecticides, pesticides and fungicides for household use; gardening
gloves (05.6.1.9)</td>
</tr>
<tr>
<td>09.3.1.2</td>
<td>Plants, seeds and flowers</td>
<td>ND</td>
<td></td>
<td>* indoor plants, natural and artificial<br />
* outdoor plants<br />
* seeds, bulbs and tubers for planting<br />
* shrubs<br />
* indoor flowers, natural and artificial, whether in a vase or not<br />
* outdoor flowers<br />
* flower seeds and bulbs<br />
* natural and artificial flowers and wreaths for decoration of burial
places<br />
* cut flowers</td>
<td></td>
<td>* flower and plant delivery charges, if separately priced
(07.4.9.2)<br />
* Christmas trees (09.2.1.3)<br />
* soil, peat, composts and fertilizers (09.3.1.1)</td>
</tr>
<tr>
<td>09.3.2</td>
<td>Pets and pet products</td>
<td>D</td>
<td></td>
<td>* pets, pet foods, pet veterinary and grooming products, collars,
leashes, kennels, birdcages, fish tanks, cat litter</td>
<td>* feed and veterinary products for animals used for transportation,
own consumption or recreation</td>
<td>* horses, ponies, camels and dromedaries used for transport
(07.1.4.0)<br />
* horses, ponies, camels and dromedaries used for recreation
(09.1.2.4)<br />
* veterinary and other services for pets and other household animals
(09.4.5.0)</td>
</tr>
<tr>
<td>09.3.2.1</td>
<td>Pets</td>
<td>D</td>
<td></td>
<td>* purchase of pets</td>
<td></td>
<td>* horses, ponies, camels and dromedaries used for transport
(07.1.4.0)<br />
* horses, ponies, camels and dromedaries used for recreation
(09.1.2.4)</td>
</tr>
<tr>
<td>09.3.2.2</td>
<td>Products for pets and other household animals</td>
<td>ND</td>
<td></td>
<td>* pet foods, pet veterinary and grooming products, collars, leashes,
kennels, birdcages, fish tanks, cat litter</td>
<td>* feed and veterinary products for animals used for transportation,
own consumption or recreation</td>
<td>* veterinary and other services for pets and other household animals
(09.4.5.0)</td>
</tr>
<tr>
<td>09.4</td>
<td>Recreational services</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>09.4.1</td>
<td>Hire and repair of photographic and cinematographic equipment and
optical instruments</td>
<td>S</td>
<td>The cost of materials is included only if the materials are not
priced separately.</td>
<td>* hire of photographic and cinematographic equipment and optical
instruments<br />
* repair of photographic and cinematographic equipment and optical
instruments</td>
<td></td>
<td>* separate purchases of materials made by households with the
intention of undertaking maintenance and repair themselves (09.1.1)</td>
</tr>
<tr>
<td>09.4.1.0</td>
<td>Hire and repair of photographic and cinematographic equipment and
optical instruments</td>
<td>S</td>
<td>The cost of materials is included only if the materials are not
priced separately.</td>
<td>* hire of photographic and cinematographic equipment and optical
instruments<br />
* repair of photographic and cinematographic equipment and optical
instruments</td>
<td></td>
<td>* separate purchases of materials made by households with the
intention of undertaking maintenance and repair themselves (09.1.1)</td>
</tr>
<tr>
<td>09.4.2</td>
<td>Hire, maintenance and repair of major recreational durables</td>
<td>S</td>
<td>The cost of materials is included only if the materials are not
priced separately.</td>
<td>* maintenance and repair of major recreational durables, as listed
under 09.1.2<br />
* winter lay-up of boats, yachts, camper vans, caravans, etc.; hangar
services for private planes; and marina services for boats<br />
* hire of major recreational durables, as listed under 09.1.2</td>
<td></td>
<td>* fuel and lubricants for recreational vehicles (07.2.2)<br />
* hire of equipment for transport (07.2.4.4)<br />
* materials purchased by households with the intention of undertaking
maintenance or repair themselves (09.1.2.1)</td>
</tr>
<tr>
<td>09.4.2.1</td>
<td>Hire, maintenance and repair of camper vans and caravans</td>
<td>S</td>
<td>The cost of materials is included only if the materials are not
priced separately.</td>
<td>* hire of camper vans and caravans<br />
* maintenance and repair of camper vans and caravans<br />
* winter lay-up of camper vans and caravans</td>
<td></td>
<td>* fuel and lubricants for recreational vehicles (07.2.2)<br />
* materials purchased by households with the intention of undertaking
maintenance or repair themselves (09.1.2)</td>
</tr>
<tr>
<td>09.4.2.2</td>
<td>Hire, maintenance and repair of other major recreational
durables</td>
<td>S</td>
<td>The cost of materials is included only if the materials are not
priced separately.</td>
<td>* hire of major recreational durables, as listed under 09.1.2.2,
09.1.2.3, 09.1.2.4 and 09.1.2.9<br />
* winter lay-up of boats, yachts and so on; hangar services for private
planes; and marina services for boats</td>
<td></td>
<td>* fuel and lubricants for recreational vehicles (07.2.2)<br />
* rental of equipment for transport (07.2.4.4)<br />
* materials purchased by households with the intention of undertaking
maintenance or repair themselves (09.1.2)</td>
</tr>
<tr>
<td>09.4.3</td>
<td>Hire and repair of games, toys and hobby-related articles</td>
<td>S</td>
<td>The cost of materials is included only if the materials are not
priced separately.</td>
<td>* hire of video game consoles<br />
* hire of and subscriptions to software and applications<br />
* repair of video game consoles, toys and hobby-related articles</td>
<td></td>
<td></td>
</tr>
<tr>
<td>09.4.3.1</td>
<td>Hire of game software and subscription to online games</td>
<td>S</td>
<td></td>
<td>* hire of game software (i.e., games contained on CDs, DVDs, Blu-ray
discs, etc.)<br />
* subscriptions to game software and applications<br />
* subscriptions to play online games, for video game network services
and for cloud gaming services</td>
<td></td>
<td></td>
</tr>
<tr>
<td>09.4.3.2</td>
<td>Hire and repair of other games, toys and hobby-related articles</td>
<td>S</td>
<td>The cost of materials is included only if the materials are not
priced separately.</td>
<td>* hire and repair of video game consoles and other video
game-related equipment<br />
* hire and repair of toys and hobby-related articles<br />
* hire of toys and games</td>
<td></td>
<td></td>
</tr>
<tr>
<td>09.4.4</td>
<td>Hire and repair of sporting, camping and open-air recreational
equipment</td>
<td>S</td>
<td>The cost of materials is included only if the materials are not
priced separately.</td>
<td>* hire and repair of sporting, camping and open-air recreational
equipment<br />
* hire of beach umbrellas and deckchairs</td>
<td></td>
<td>* hire of major recreational durables, as listed under 09.1.2.2,
09.1.2.3, 09.1.2.4 and 09.1.2.9</td>
</tr>
<tr>
<td>09.4.4.0</td>
<td>Hire and repair of sporting, camping and open-air recreational
equipment</td>
<td>S</td>
<td>The cost of materials is included only if the materials are not
priced separately.</td>
<td>* hire and repair of sporting, camping and open-air recreational
equipment<br />
* hire of beach umbrellas and deckchairs</td>
<td></td>
<td>* hire of major recreational durables, as listed under 09.1.2.2,
09.1.2.3, 09.1.2.4 and 09.1.2.9</td>
</tr>
<tr>
<td>09.4.5</td>
<td>Veterinary and other services for pets</td>
<td>S</td>
<td></td>
<td>* veterinary and other pet services, such as grooming, tattooing and
training<br />
* pet boarding and pet day-care services</td>
<td>* veterinary and hosting services for household animals, such as
animals used for transportation, own consumption or recreation</td>
<td>* pet products (09.3.2.2)</td>
</tr>
<tr>
<td>09.4.5.0</td>
<td>Veterinary and other services for pets</td>
<td>S</td>
<td></td>
<td>* veterinary and other pet services, such as grooming, tattooing and
training<br />
* pet boarding services and pet day-care services.</td>
<td>* veterinary and hosting services for household animals, such as
animals used for transportation, own consumption or recreation</td>
<td>* pet products (09.3.2.2)</td>
</tr>
<tr>
<td>09.4.6</td>
<td>Recreational and sporting services</td>
<td>S</td>
<td></td>
<td>* recreational and sporting services provided at: sports stadiums,
horse-racing courses, motor-racing circuits and velodromes; skating
rinks, swimming pools, golf courses, gymnasiums, fitness centres, tennis
courts, squash courts, bowling alleys and shooting ranges; fairgrounds
and amusement parks; ski slopes and by ski lifts<br />
* roundabouts, see-saws and other children’s playground facilities<br />
* pinball and other games for adults, excluding games of chance<br />
* gaming arcades<br />
* out-of-school lessons, as provided to individuals and groups, in
bridge, chess, aerobics, skating, skiing, swimming and other
pastimes<br />
* sports club and fitness centre membership fees<br />
* services provided by mountain guides, tour guides and so on<br />
* boating-related navigational aid services<br />
* water-park services<br />
* dancing establishment and nightclub entrance fees<br />
* sports competition participation fees<br />
* fees for sports title and sports category certificates</td>
<td>* hunting and fishing licences<br />
* paid fishing<br />
* fees for membership in fishermen’s and hunters’ clubs</td>
<td>* cable-car and chairlift transport other than at ski resorts and
holiday centres (07.3.6.0)<br />
* games of chance (09.4.7.0)</td>
</tr>
<tr>
<td>09.4.6.1</td>
<td>Recreational and leisure services</td>
<td>S</td>
<td></td>
<td>* recreational and sporting services provided at fairgrounds and
amusement parks<br />
* roundabouts, see-saws and other playground facilities for
children<br />
* out-of-school lessons, as provided to individuals and groups, in
bridge, chess, sewing, cooking and other activities<br />
* pinball and other games for adults, excluding games of chance<br />
* water-park services<br />
* arcade games<br />
* services provided by mountain guides, tour guides and so on<br />
* dancing establishment and nightclub entrance fees</td>
<td></td>
<td>* games of chance (09.4.7.0)</td>
</tr>
<tr>
<td>09.4.6.2</td>
<td>Services associated with the practice of sports</td>
<td>S</td>
<td></td>
<td>* recreational and sporting services provided at skating rinks,
swimming pools, golf courses, gymnasiums, fitness centres, tennis
courts, squash courts, bowling alleys and shooting ranges<br />
* ski slopes, ski lifts and the like<br />
* cable-car and chairlift transport at ski resorts and holiday
centres<br />
* out-of-school lessons, as provided to individuals and groups, in
aerobics, skating, skiing, swimming and other sports<br />
* sports club and fitness centre memberships fees<br />
* boating-related navigational aid services<br />
* sports competition participation fees<br />
* fees for sports title and sports category certificates</td>
<td>* hunting and fishing licences<br />
* paid fishing<br />
* fees for membership in fishermen’s and hunters’ clubs</td>
<td>* cable-car and chairlift transport other than at ski resorts or
holiday centres (07.3.6.0)</td>
</tr>
<tr>
<td>09.4.6.3</td>
<td>Services associated with attendance at sporting events</td>
<td>S</td>
<td></td>
<td>* admission tickets to live sporting events, such as football games,
hockey games, ice-skating competitions, ski competitions, soccer games,
tennis matches, horse-racing, motor-racing, track cycling (at
velodromes) and so on</td>
<td></td>
<td></td>
</tr>
<tr>
<td>09.4.7</td>
<td>Games of chance</td>
<td>S</td>
<td></td>
<td>* service charges associated with lotteries, bookmakers,
totalizators, casinos and other gambling establishments, gaming
machines, bingo halls, sale of scratch cards, sweepstakes and so
on<br />
* online games of chance</td>
<td></td>
<td></td>
</tr>
<tr>
<td>09.4.7.0</td>
<td>Games of chance</td>
<td>S</td>
<td></td>
<td>* service charges associated with lotteries, bookmakers,
totalizators, casinos and other gambling establishments, gaming
machines, bingo halls, sale of scratch cards, sweepstakes and so
on<br />
* online games of chance</td>
<td></td>
<td></td>
</tr>
<tr>
<td>09.5</td>
<td>Cultural goods</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>09.5.1</td>
<td>Musical instruments</td>
<td>D</td>
<td></td>
<td>* musical instruments of all sizes, including electronic musical
instruments, such as pianos, organs, violins, guitars, drums, trumpets,
clarinets, flutes, recorders and harmonicas</td>
<td>* replacement parts for musical instruments</td>
<td>* toy instruments (09.2.1.2)</td>
</tr>
<tr>
<td>09.5.1.0</td>
<td>Musical instruments</td>
<td>D</td>
<td></td>
<td>* musical instruments of all sizes, including electronic musical
instruments, such as pianos, organs, violins, guitars, drums, trumpets,
clarinets, flutes, recorders, harmonicas and so on</td>
<td>* replacement parts for musical instruments</td>
<td>* toy instruments (09.2.1.2)</td>
</tr>
<tr>
<td>09.5.2</td>
<td>Audiovisual media</td>
<td>SD</td>
<td></td>
<td>* recorded tapes, CD-ROMs, DVDs, Blu-ray discs, gramophone records
and flash drives, reproducing sound and visual material<br />
* downloads of music and films</td>
<td></td>
<td>* software (other than video game software) (08.2.0.0)<br />
* video games and game applications and software (09.2.1.1)<br />
* recorded tapes, CDs, DVDs, Blu-ray discs, gramophone records and flash
drives, reproducing books, both educational and non-educational, novels,
plays, poetry, dictionaries, encyclopaedias, guidebooks and musical
scores (09.7.1)</td>
</tr>
<tr>
<td>09.5.2.0</td>
<td>Audiovisual media</td>
<td>SD</td>
<td></td>
<td>* recorded tapes, CD-ROMs, DVDs, Blu-ray discs, gramophone records
and flash drives, reproducing sound and picture material<br />
* downloads of music and films</td>
<td></td>
<td>* software (other than video game software) (08.2.0.0)<br />
* video games and game applications and software (09.2.1.1)<br />
* recorded tapes, CDs, DVDs, Blu-ray discs, gramophone records and flash
drives, reproducing books, both educational and non-educational, novels,
plays, poetry, dictionaries, encyclopaedias, guidebooks and musical
scores (09.7.1)</td>
</tr>
<tr>
<td>09.6</td>
<td>Cultural services</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>09.6.1</td>
<td>Services provided by cinemas, theatres and concert venues</td>
<td>S</td>
<td></td>
<td>* services provided by cinemas<br />
* services provided by theatres and opera houses<br />
* services provided by concert and music venues<br />
* services provided by circuses, sound and light (son et lumière) and
other shows</td>
<td>* services of musicians, clowns, performers for private
entertainments<br />
* music, dancing and artistic performances<br />
* arts and music festivals</td>
<td></td>
</tr>
<tr>
<td>09.6.1.0</td>
<td>Services provided by cinemas, theatres and concert venues</td>
<td>S</td>
<td></td>
<td>* services provided by cinemas<br />
* services provided by theatres and opera houses<br />
* services provided by concert and music venues<br />
* services provided by circuses, sound and light (son et lumière) and
other shows</td>
<td>* services of musicians, clowns, performers for private
entertainments<br />
* music, dancing and artistic performance<br />
* art and music festivals</td>
<td></td>
</tr>
<tr>
<td>09.6.2</td>
<td>Services provided by museums, libraries and cultural sites</td>
<td>S</td>
<td></td>
<td>* services provided by museums, art galleries, exhibitions,
historical monuments and archaeologic sites<br />
* services provided by libraries<br />
* services provided by national parks, zoological and botanical gardens
and aquaria</td>
<td></td>
<td></td>
</tr>
<tr>
<td>09.6.2.0</td>
<td>Services provided by museums, libraries and cultural sites</td>
<td>S</td>
<td></td>
<td>* services provided by museums, art galleries, exhibitions,
historical monuments and archaeologic sites<br />
* services provided by libraries<br />
* services provided by national parks, zoological and botanical gardens
and aquaria</td>
<td></td>
<td></td>
</tr>
<tr>
<td>09.6.3</td>
<td>Photographic services</td>
<td>S</td>
<td></td>
<td>* services provided by photographers, such as portrait photography,
event photography and video production (e.g., for weddings), film
developing, print processing and enlarging</td>
<td>* photographic services provided by non-specialized shops (e.g.,
supermarkets, consumer electronic stores, etc.)<br />
* online photographic services</td>
<td></td>
</tr>
<tr>
<td>09.6.3.0</td>
<td>Photographic services</td>
<td>S</td>
<td></td>
<td>* services provided by photographers, such as portrait photography,
event photography and video production (e.g., for weddings), film
developing, print processing and enlarging</td>
<td>* photographic services provided by non-specialized shops (e.g.,
supermarkets, consumer electronic stores, etc.)<br />
* online photographic services</td>
<td></td>
</tr>
<tr>
<td>09.6.9</td>
<td>Other cultural services</td>
<td>S</td>
<td></td>
<td>* hire and repair of musical instruments<br />
* bookbinding services<br />
* art, dance, music and photography classes (in a classroom setting or
via e-learning)</td>
<td>* rental of the premises of cultural venues for amateur music group
rehearsals and weddings and other celebrations</td>
<td>* formal music, dance and art education (division 10 according to
the level)</td>
</tr>
<tr>
<td>09.6.9.0</td>
<td>Other cultural services</td>
<td>S</td>
<td></td>
<td>* hire and repair of musical instruments<br />
* bookbinding services<br />
* art, dance, music and photography classes (in a classroom setting or
via e-learning)</td>
<td>* rental of the premises of cultural venues for amateur music group
rehearsals and weddings and other celebrations</td>
<td>* formal music, dance and art education (division 10 according to
the level)</td>
</tr>
<tr>
<td>09.7</td>
<td>Newspapers, books and stationery</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>09.7.1</td>
<td>Books</td>
<td>SD</td>
<td></td>
<td>* books in any form, complete or in excerpts, and on any media
(including electronic formats and as photocopies)<br />
* atlases, dictionaries, encyclopaedias, guidebooks and musical
scores<br />
* reproductions of educational books novels, plays, poetry, etc. on any
media<br />
* scrapbooks and albums for children</td>
<td></td>
<td>* stamp albums (09.2.1.2)</td>
</tr>
<tr>
<td>09.7.1.1</td>
<td>Educational books and textbooks</td>
<td>SD</td>
<td></td>
<td>* education textbooks (school/academic manuals, etc.) in any form,
complete or in excerpts, and on any media (including electronic formats
and as photocopies)<br />
* encyclopaedias and dictionaries</td>
<td></td>
<td></td>
</tr>
<tr>
<td>09.7.1.9</td>
<td>Other books</td>
<td>SD</td>
<td></td>
<td>* other books in any form, complete or in excerpts, and on any media
(including electronic formats and as photocopies)<br />
* fiction and non-fiction books<br />
* children’s books and scrapbooks, albums and colouring books for
children<br />
* art books<br />
* musical scores<br />
* religious books<br />
* travel guides<br />
* atlases</td>
<td>* scrapbooks and albums for children</td>
<td>* stamp albums (09.2.1.2)</td>
</tr>
<tr>
<td>09.7.2</td>
<td>Newspapers and periodicals</td>
<td>ND</td>
<td></td>
<td>* newspapers, magazines and other periodicals</td>
<td>* newspapers and periodicals in all electronic formats</td>
<td></td>
</tr>
<tr>
<td>09.7.2.1</td>
<td>Newspapers</td>
<td>ND</td>
<td></td>
<td>* newspapers purchased at kiosks<br />
* newspaper subscriptions (home-delivery)<br />
* newspaper subscriptions (digital access)</td>
<td>* newspapers in all electronic formats</td>
<td></td>
</tr>
<tr>
<td>09.7.2.2</td>
<td>Magazines and periodicals</td>
<td>ND</td>
<td></td>
<td>* lifestyle magazines<br />
* children’s magazines<br />
* hobby and leisure magazines<br />
* business and political magazines<br />
* television magazines<br />
* magazine and periodical subscriptions (home delivery)<br />
* magazines and periodical subscriptions (digital access)</td>
<td>* magazines and periodicals in all electronic formats</td>
<td></td>
</tr>
<tr>
<td>09.7.3</td>
<td>Miscellaneous printed matter</td>
<td>ND</td>
<td>Miscellaneous printed matter, including in electronic form.</td>
<td>* catalogues and advertising material<br />
* posters, picture postcards and calendars<br />
* greeting cards and visiting cards, announcement cards and message
cards<br />
* maps and globes</td>
<td></td>
<td>* pre-franked postcards, envelopes and aerogrammes (07.4.1.1)<br />
* stamp albums (09.2.1.2)</td>
</tr>
<tr>
<td>09.7.3.0</td>
<td>Miscellaneous printed matter</td>
<td>ND</td>
<td>Miscellaneous printed matter, including in electronic form.</td>
<td>* catalogues and advertising material<br />
* posters, picture postcards, calendars<br />
* greeting cards and visiting cards, announcement and message
cards<br />
* maps and globes</td>
<td></td>
<td>* pre-franked postcards, envelopes and aerogrammes (07.4.1.1)<br />
* stamp albums (09.2.1.2)</td>
</tr>
<tr>
<td>09.7.4</td>
<td>Stationery and drawing materials</td>
<td>ND</td>
<td></td>
<td>* writing pads, envelopes, account books, diaries and so on<br />
* postcards, envelopes and other postal matter, not pre-franked<br />
* drawing paper<br />
* educational materials, such as exercise books<br />
* wrapping paper<br />
* pens, pencils, fountain pens, ballpoint pens, felt-tip pens, inks,
erasers, pencil sharpeners and so on<br />
* stencils, carbon paper, inking pads, correcting fluids and so on<br />
* paper punches, paper cutters, paper scissors, office glues and
adhesives, staplers and staples, paper clips, drawing pins and so
on<br />
* drawing and painting materials, such as canvas, card, paints, crayons,
pastels and brushes</td>
<td>* slide rules, geometry instruments, slates, chalks and pencil
boxes</td>
<td>* pre-franked postcards, envelopes and aerogrammes (07.4.1.1)<br />
* pocket calculators (08.1.3.2)</td>
</tr>
<tr>
<td>09.7.4.0</td>
<td>Stationery and drawing materials</td>
<td>ND</td>
<td></td>
<td>* writing pads, envelopes, account books, diaries and so on<br />
* postcards, envelopes and other postal matter, not pre-franked<br />
* drawing paper<br />
* educational materials, such as exercise books<br />
* wrapping paper<br />
* pens, pencils, fountain pens, ballpoint pens, felt-tip pens, inks,
erasers, pencil sharpeners and so on<br />
* stencils, carbon paper, inking pads, correcting fluids and so on<br />
* paper punches, paper cutters, paper scissors, office glues and
adhesives, staplers and staples, paper clips, drawing pins and so
on<br />
* drawing and painting materials, such as canvas, card, paints, crayons,
pastels and brushes</td>
<td>* slide rules, geometry instruments, slates, chalks and pencil
boxes</td>
<td>* pre-franked postcards, envelopes and aerogrammes (07.4.1.1)<br />
* pocket calculators (08.1.3.2)</td>
</tr>
<tr>
<td>09.8</td>
<td>Package holidays</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>09.8.0</td>
<td>Package holidays</td>
<td>S</td>
<td></td>
<td>* all-inclusive holidays or tours that provide for travel, food,
accommodation, guides and so on<br />
* excursion tours, including transport and guide<br />
* sport and recreation camps for children as well as for adults (usually
during summer holidays), which include catering and accommodation as
well as activities</td>
<td></td>
<td></td>
</tr>
<tr>
<td>09.8.0.0</td>
<td>Package holidays</td>
<td>S</td>
<td></td>
<td>* all-inclusive holidays or tours that provide for travel, food,
accommodation, guides and so on<br />
* excursion tours, including transport and guide<br />
* sport and recreation camps for children as well as for adults (usually
during summer holidays), which include catering and accommodation as
well as activities</td>
<td></td>
<td></td>
</tr>
<tr>
<td>10</td>
<td>Education services</td>
<td></td>
<td>Division 10 covers educational services only. The focus of groups
10.1 to 10.4 is on formal education (that leads to a certificate or
diploma). It includes education done through radio or television
broadcasting and e-learning and correspondence courses. It also includes
admission and registration fees, as well as tuition fees. It further
includes other education-related fees, such as camps and field trips,
course fees, diploma fees, examination fees, graduation fees, laboratory
fees, and physical education fees.<br />
<br />
The breakdown of educational services is based on the level categories
of the 2011 revision of the International Standard Classification of
Education (ISCED 2011) of UNESCO.<br />
<br />
This division does not include expenditures on other education-related
goods and services, such as:<br />
* school uniforms (03.1.2.4)<br />
* education support services, such as health-care services (06)<br />
* transport services, except in the case of excursions that are part of
the normal school programme (07.3.2.3)<br />
* textbooks and academic journals (09.7.1.1)<br />
* stationery (09.7.4.0)<br />
* catering services (11.1.2.1)<br />
* accommodation services (11.2.0.3)</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>10.1</td>
<td>Early childhood and primary education</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>10.1.0</td>
<td>Early childhood and primary education</td>
<td>S</td>
<td></td>
<td>* levels 0 and 1 of ISCED 2011 (early childhood and primary
education)<br />
* literacy programmes for students too old for primary school<br />
* education services for children with special educational need</td>
<td>* excursions that are part of the normal school programme (travel
and accommodation costs)</td>
<td>* childcare services without educational programme (13.3.0.1)</td>
</tr>
<tr>
<td>10.1.0.1</td>
<td>Early childhood education</td>
<td>S</td>
<td></td>
<td>* level 0 of ISCED 2011: Early childhood education is designed
primarily to support children’s early cognitive, physical, social and
emotional development and introduce very young children to organized
instruction outside the family context. Programmes are designed for
children below the entry age to primary education and are typically
centre- or school-based. This education may also be provided in
hospitals or in special schools or training centres<br />
* education services for children with special educational needs</td>
<td>* excursions that are part of the normal school programme (travel
and accommodation costs)</td>
<td>* childcare services without educational programme (13.3.0.1).</td>
</tr>
<tr>
<td>10.1.0.2</td>
<td>Primary education</td>
<td>S</td>
<td></td>
<td>* level 1 of ISCED 2011: Primary education usually begins at age 5,
6 or 7 and generally lasts for four to seven years. Programmes are
normally designed to provide students with fundamental skills in
reading, writing and mathematics and to establish a solid foundation for
learning and understanding core areas of knowledge and personal and
social development<br />
* organized instruction for children with special needs and literacy or
basic skills programmes within or outside the school system that are
similar in content to programmes in primary education<br />
* literacy programmes for students too old for primary school<br />
* excursions that are part of the normal school programme (travel and
accommodation costs)</td>
<td></td>
<td></td>
</tr>
<tr>
<td>10.2</td>
<td>Secondary education</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>10.2.0</td>
<td>Secondary education</td>
<td>S</td>
<td></td>
<td>* levels 2 and 3 of ISCED 2011 (lower-secondary and upper secondary
education). Secondary education is designed to lay the foundation for
lifelong learning and human development and to provide the skills and
knowledge needed either for further studies at post-secondary and
tertiary levels or for entry into the labour market, or both. Programmes
are increasingly subject-oriented and specialized. Different study
options or streams are offered, including vocational education and
training<br />
* secondary education for adults and young people, including second
chance or reintegration programmes<br />
* out-of-school secondary education for adults and young people<br />
* education services for adolescents with special educational needs</td>
<td>* excursions or student exchanges that are part of the normal school
programme (travel and accommodation costs)</td>
<td></td>
</tr>
<tr>
<td>10.2.0.0</td>
<td>Secondary education</td>
<td>S</td>
<td></td>
<td>* levels 2 and 3 of ISCED 2011 (lower-secondary and upper secondary
education). Secondary education is designed to lay the foundation for
lifelong learning and human development and to provide the skills and
knowledge needed either for further studies at post-secondary and
tertiary levels or for entry into the labour market, or both. Programmes
are increasingly subject-oriented and specialized. Different study
options or streams are offered, including vocational education and
training<br />
* secondary education for adults and young people, including second
chance or reintegration programmes<br />
* out-of-school secondary education for adults and young people<br />
* education services for adolescents with special educational needs</td>
<td>* excursions or student exchanges that are part of the normal school
programme (travel and accommodation costs)</td>
<td></td>
</tr>
<tr>
<td>10.3</td>
<td>Post-secondary non-tertiary education</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>10.3.0</td>
<td>Post-secondary non-tertiary education</td>
<td>S</td>
<td></td>
<td>* level 4 of ISCED 2011 (post-secondary non-tertiary education)
provides learning experiences building on secondary education, preparing
for entry into the labour market and tertiary education. It is aimed at
the individual acquisition of knowledge, skills and competencies lower
than the level of complexity characteristic of tertiary education.
Post-secondary non-tertiary education is typically designed to provide
individuals who completed upper secondary education without
qualifications required for progression to tertiary education and/or for
individuals seeking specific types of employment when their secondary
qualification does not grant such access. For example, graduates from
general secondary programmes may choose to complete a non-tertiary
vocational qualification or graduates from vocational secondary
programmes may choose to increase their level of qualifications or
specialize further. Usually, programmes at this level are designed for
direct entry into the labour market. General programmes designed to give
access to or improved access to tertiary education can also exist<br />
* out-of-school post-secondary non-tertiary education for adults and
young people<br />
* education services for young people and adults with special
educational needs</td>
<td>* excursions or student exchanges that are part of the normal school
programme (travel and accommodation costs)</td>
<td></td>
</tr>
<tr>
<td>10.3.0.0</td>
<td>Post-secondary non-tertiary education</td>
<td>S</td>
<td></td>
<td>* level 4 of ISCED 2011 (post-secondary non-tertiary education)
provides learning experiences building on secondary education, preparing
for entry into the labour market and tertiary education. It is aimed at
the individual acquisition of knowledge, skills and competencies lower
than the level of complexity characteristic of tertiary education.
Post-secondary non-tertiary education is typically designed to provide
individuals who completed upper secondary education without
qualifications required for progression to tertiary education and/or for
individuals seeking specific types of employment when their secondary
qualification does not grant such access. For example, graduates from
general secondary programmes may choose to complete a non-tertiary
vocational qualification or graduates from vocational secondary
programmes may choose to increase their level of qualifications or
specialize further. Usually, programmes at this level are designed for
direct entry into the labour market. General programmes designed to give
access to or improved access to tertiary education can also exist<br />
* out-of-school post-secondary non-tertiary education for adults and
young people<br />
* education services for young people and adults with special
educational needs</td>
<td>* excursions or student exchanges that are part of the normal school
programme (travel and accommodation costs)</td>
<td></td>
</tr>
<tr>
<td>10.4</td>
<td>Tertiary education</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>10.4.0</td>
<td>Tertiary education</td>
<td>S</td>
<td></td>
<td>* levels 5, 6, 7 and 8 of ISCED 2011 (tertiary education) build on
secondary education and provide learning activities in specialized
fields of education. It is aimed at a high level of complexity and
specialization. It includes both academic education and advanced
vocational or professional education. At the highest levels, programmes
lead to an advanced research qualification based on advanced study and
original research</td>
<td>* excursions or student exchanges that are part of the normal school
programme (travel and accommodation costs)<br />
* university admission tests</td>
<td></td>
</tr>
<tr>
<td>10.4.0.0</td>
<td>Tertiary education</td>
<td>S</td>
<td></td>
<td>* levels 5, 6, 7 and 8 of ISCED 2011 (tertiary education) build on
secondary education and provide learning activities in specialized
fields of education. It is aimed at a high level of complexity and
specialization. They include both academic education and advanced
vocational or professional education. At the highest levels, programmes
lead to an advanced research qualification based on advanced study and
original research</td>
<td>* excursions or student exchanges that are part of the normal school
programme (travel and accommodation costs)<br />
* university admission tests</td>
<td></td>
</tr>
<tr>
<td>10.5</td>
<td>Education not defined by level</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>10.5.0</td>
<td>Education not defined by level</td>
<td>S</td>
<td></td>
<td>* independent tutors (private lessons), tutor centres, homework help
centres and so on<br />
* short educational courses, generally for adults, which do not require
any special prior instruction, in particular cultural development or
some types of vocational training<br />
* language immersion courses and international travel for learning
languages<br />
* languages courses in classroom or online<br />
* language proficiency tests<br />
* courses in the use of computers and/or specific software<br />
* exam preparation courses<br />
* online tutoring</td>
<td></td>
<td>* driving lessons (07.2.4.3)<br />
* training courses for recreation and sports that are not part of an
educational programme (09.4.6)<br />
* removable media containing foreign language trainers (09.7.1.1)</td>
</tr>
<tr>
<td>10.5.0.1</td>
<td>Tutoring</td>
<td>S</td>
<td></td>
<td>* independent tutors (private lessons to support formal education),
tutor centres, homework help centres and so on<br />
* exam preparation courses<br />
* online tutoring</td>
<td></td>
<td></td>
</tr>
<tr>
<td>10.5.0.9</td>
<td>Other education not defined by level</td>
<td>S</td>
<td></td>
<td>* short educational courses, generally for adults, which do not
require any special prior instruction, in particular cultural
development or some types of vocational training<br />
* language immersion courses and international travel for learning
languages<br />
* languages courses in classroom or online<br />
* language proficiency tests<br />
* courses in the use of computers and/or specific software</td>
<td></td>
<td>* driving lessons (07.2.4.3)<br />
* training courses for recreation and sports that are not part of an
educational programme (09.4.6)<br />
* removable media containing foreign language trainers (09.7.1.1)</td>
</tr>
<tr>
<td>11</td>
<td>Restaurants and accommodation services</td>
<td></td>
<td>Division 11 covers food and beverage serving services provided by
restaurants, cafés and similar facilities, either with full, limited or
self-service, or by canteens, cafeterias or refectories at work or
school and other educational establishment premises (11.1). The
distinction between full service and limited service relates to the
range of the food and beverage serving services: a service by waiters to
the individual customer seated at tables will be qualified as a full
service.<br />
<br />
Accommodation (11.2) includes services for visitors and other travellers
away from their principal or secondary residence. If not separately
priced, it also includes food and beverage services and other serving
services, such as housekeeping, parking, laundry, swimming pools and
exercise rooms, recreational facilities and conference and convention
facilities.</td>
<td></td>
<td></td>
<td>* permanent principal or secondary residence accommodation
(division 04)</td>
</tr>
<tr>
<td>11.1</td>
<td>Food and beverage serving services</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>11.1.1</td>
<td>Restaurants, cafés and the like</td>
<td>S</td>
<td>Food and beverages services provided by restaurants, cafés and
similar eating facilities providing full, limited or self-service.</td>
<td></td>
<td>* tobacco that is consumed with a shisha or a hookah pipe in
restaurants, cafés or shisha lounges<br />
* tips and gratuities</td>
<td>* food and beverage provided by supermarkets and markets whether or
not consumed on their premises (division 01 or division 02)<br />
* food products and beverages dispensed by automatic vending machines
not in connection with a self-service restaurant or similar (e.g.,
automat restaurants) (01.1.9.1 or 02.1)<br />
* tobacco purchases (02.3.0)<br />
* food and beverage services on public transport, if not separately
priced (07.3)<br />
* food and beverage delivery services, if separately priced
(07.4.9.2)<br />
* dancing establishment and nightclub entrance fees (09.4.6.1)<br />
* food and beverage services in establishments providing recreational,
cultural, sporting or entertainment services, if not separately priced
(09.4.6, 09.6.1.0, 09.6.2.0, 09.6.9.0)<br />
* food and beverage services provided in package holidays, if not
separately priced (09.8.0.0)<br />
* food and beverage services provided by hotels or other lodging
establishments, if not separately priced from accommodation (11.2)</td>
</tr>
<tr>
<td>11.1.1.1</td>
<td>Restaurants, cafés and the like – with full service</td>
<td>S</td>
<td>Food and beverage serving services provided by restaurants, cafés
and similar eating facilities providing full service consisting of
waiter service to individual customers seated at tables, with or without
entertainment.</td>
<td>* food and beverages provided by full-service facilities serving
mainly drinks: cafés, buffets, bars, tearooms and so on<br />
* food and beverages provided by full-service restaurants, cafés and the
like and consumed off their premises; food and beverages provided by
full-service restaurants, cafés and the like and home-delivered<br />
* food and beverage full services in hotels or other accommodation
establishments, if separately priced from accommodation<br />
* food and beverage full services in establishments providing
recreational, cultural, sporting or entertainment services (theatres,
cinemas, sports stadiums, swimming pools, sports complexes, museums, art
galleries, nightclubs, dancing establishments and similar facilities),
if separately priced<br />
* tobacco that is consumed with a shisha or a hookah pipe in
restaurants, cafés or shisha lounges<br />
* tips and gratuities</td>
<td></td>
<td>* food and beverage provided by supermarkets and markets whether or
not consumed on their premises (division 01 or division 02)<br />
* tobacco purchases (02.3.0)<br />
* food and beverage services on public transport, if not separately
priced (07.3)<br />
* food and beverage delivery, if separately priced (07.4.9.2)<br />
* food and beverage services in establishments providing recreational,
cultural, sporting or entertainment services, if not separately priced
(09.4.6, 09.6.1.0, 09.6.2.0, 09.6.9.0)<br />
* entrance fees for dancing establishments and nightclubs
(09.4.6.1)<br />
* food and beverage services provided in package holidays, if not
separately priced (09.8.0.0)<br />
* food and beverage services in hotels or other lodging establishments,
if not separately priced from accommodation (11.2)</td>
</tr>
<tr>
<td>11.1.1.2</td>
<td>Restaurants, cafés and the like – with limited service</td>
<td>S</td>
<td>Food and beverage serving services provided by limited and
self-service facilities (i.e., without waiter service and with or
without seating).</td>
<td>* food and beverage services provided by self-service
restaurants<br />
* food and beverages provided by refreshment stands, fish and chip
stands, fast-food outlets without seating and take-away facilities<br />
* food products and beverages prepared on the premises and dispensed
through automatic vending machines as a delivery service in a
self-service restaurant or similar (e.g., automat restaurants)<br />
* food and beverage for immediate consumption provided by kiosks, food
stalls, food carts, street vendors and the like</td>
<td>* ice-cream parlours and cake-serving places<br />
* food and beverages provided by catering contractors, whether collected
by the customer or delivered to the customer’s home<br />
* food and beverage services on public transport (coaches, trains,
boats, aeroplanes, etc.), if separately priced<br />
* tobacco that is consumed with a shisha or a hookah pipe in
restaurants, cafés or shisha lounges<br />
* tips and gratuities</td>
<td>* food and beverage provided by supermarkets and markets whether or
not consumed on their premises (division 01 or division 02)<br />
* food products and beverages dispensed by automatic vending machines
not in connection with a self-service restaurant or similar (e.g.,
automat restaurants) (01.1.9.1 or 02.1)<br />
* tobacco purchases (02.3.0)<br />
* food and beverage services on public transport, if not separately
priced (07.3)<br />
* food and beverage delivery, if separately priced (07.4.9.2)<br />
* food and beverage services in establishments providing recreational,
cultural, sporting or entertainment services, if not separately priced
(09.4.6, 09.6.1.0, 09.6.2.0, 09.6.9.0)<br />
* entrance fees for dancing establishments and nightclubs
(09.4.6.1)<br />
* food and beverage services provided in package holidays, if not
separately priced (09.8.0.0)<br />
* food and beverage services in hotels or other lodging establishments,
if not separately priced from accommodation (11.2)</td>
</tr>
<tr>
<td>11.1.2</td>
<td>Canteens, cafeterias and refectories</td>
<td>S</td>
<td>Food and beverages provided by canteens, cafeterias or refectories
(i.e., restaurants, cafés, etc.) at work/office premises, in schools,
universities and other educational establishments, to hospital
in-patients, if separately invoiced.</td>
<td>* university refectories, military messes and wardrooms</td>
<td></td>
<td>* food and beverages provided by schools, universities and other
educational establishments, if not separately priced (10.1 – 10.5)<br />
* food and beverages provided to hospital in-patients, if not separately
priced (06.3)</td>
</tr>
<tr>
<td>11.1.2.1</td>
<td>Canteens and cafeterias of universities, schools and
kindergartens</td>
<td>S</td>
<td>Food and beverages provided to students by canteens, cafeterias or
refectories (i.e., restaurants, café, etc.) at schools, universities and
other educational establishments.</td>
<td>* kindergarten canteens<br />
* school canteens<br />
* university refectories</td>
<td></td>
<td>* food and beverages provided by schools, universities and other
educational establishments, if not separately priced (10.1 – 10.5)</td>
</tr>
<tr>
<td>11.1.2.9</td>
<td>Other canteens, cafeterias and refectories</td>
<td>S</td>
<td>Food and beverages provided by canteens, cafeterias or refectories
(i.e. restaurants, cafés, etc.) at work/office premises, to hospital
in-patients, if separately invoiced.</td>
<td>* military messes and wardrooms</td>
<td></td>
<td>* food and beverages provided to hospital in-patients, if not
separately priced (06.3)</td>
</tr>
<tr>
<td>11.2</td>
<td>Accommodation services</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>11.2.0</td>
<td>Accommodation services</td>
<td>S</td>
<td>Accommodation services for visitors and other travellers away from
their permanent principal or secondary residence. Included here are
other services, if not separately priced, such as food and beverage
services, housekeeping, parking, laundry, swimming pools and exercise
rooms, recreational facilities and conference and convention
facilities.</td>
<td>* resorts, hotels, hotels letting rooms by the hour, motels, inns
and pensions<br />
* accommodation services provided by private, holiday homes, guesthouses
and boarding houses as secondary residence and other “bed and breakfast”
establishments<br />
* timeshare units<br />
* holiday villages and holiday centres, camping, onsite (non-mobile)
caravans and boats<br />
* youth hostels and mountain refuges<br />
* bungalows, chalets, housekeeping cottages and cabins<br />
* student residences, school and other educational establishment
dormitories, when separately priced, hostels and other accommodations
for workers<br />
* railway sleeping cars and other public transport, when separately
priced<br />
* website fees to list, find and rent lodging<br />
* travel agency fees for accommodation, if priced separately<br />
* tips and gratuities for bellmen, bellhops, hotel porters and
maids</td>
<td></td>
<td>* payments of households occupying a room in a hotel or boarding
house as their main residence (04.1.1.0)<br />
* rentals paid by households for a secondary residence or timeshare
residence (04.1.2.1)<br />
* telephone calls (08.3.1.0)<br />
* package holidays (09.8.0.0)<br />
* breakfast, meals and other food and beverages provided in
accommodation and similar establishments, if separately priced
(11.1.1)<br />
* non-medical retirement homes for elderly persons and residences for
disabled persons (13.3.0.2)</td>
</tr>
<tr>
<td>11.2.0.1</td>
<td>Hotels, motels, inns and similar accommodation services</td>
<td>S</td>
<td></td>
<td>* accommodation services in resorts, hotels and motels<br />
* accommodation services in inns, pensions and similar
establishments<br />
* short-term accommodation services provided by private and holiday
homes, guesthouses and boarding houses as secondary residence and other
“bed and breakfast” units<br />
* timeshare units</td>
<td>* hotels letting rooms by the hour</td>
<td>* payments of households occupying a room in a hotel or boarding
house as their main residence (04.1.1.0)<br />
* rentals paid by households for a secondary residence or timeshare
residence (04.1.2.1)<br />
* telephone calls (08.3.1.0)<br />
* package holidays (09.8.0.0)<br />
* breakfast, meals and other food and beverages provided in
accommodation and similar establishments, if separately priced
(11.1.1)</td>
</tr>
<tr>
<td>11.2.0.2</td>
<td>Holiday centres, camping sites, youth hostels and similar
accommodation services</td>
<td>S</td>
<td></td>
<td>* holiday villages and holiday centres<br />
* camping sites, onsite (non-mobile) caravans and boats, camping grounds
and recreational vehicle and trailer parks<br />
* youth hostels and mountain refuges<br />
* bungalows, chalets, housekeeping cottages and cabins</td>
<td></td>
<td>* payments of households occupying a room in holiday centres,
camping sites, youth hostels and similar accommodation as their main or
secondary residence (04.1.1.0)<br />
* telephone calls (08.3.1.0)<br />
* breakfast, meals and other food and beverages provided in
accommodation and similar establishments, if separately priced
(11.1.1)</td>
</tr>
<tr>
<td>11.2.0.3</td>
<td>Accommodation services of boarding schools, universities and other
educational establishments</td>
<td>S</td>
<td></td>
<td>* student residences, school and other educational establishments
dormitories, if separately priced</td>
<td></td>
<td>* homes for disabled or maladjusted persons (13.3.0.2)</td>
</tr>
<tr>
<td>11.2.0.9</td>
<td>Other accommodation services</td>
<td>S</td>
<td></td>
<td>* hostels and other accommodations for workers<br />
* railway sleeping cars and other public transport, if separately
priced<br />
* website fees to list, find and rent lodging<br />
* travel agency fees for accommodation, if separately priced</td>
<td></td>
<td>* telephone calls (08.3.1.0)<br />
* breakfast, meals and other food and beverages provided in
accommodation and similar establishments, if separately priced
(11.1.1)<br />
* homes for disabled or maladjusted persons (13.3.0.2)</td>
</tr>
<tr>
<td>12</td>
<td>Insurance and financial services</td>
<td></td>
<td>Division 12 covers insurance (12.1) and financial services (12.2).
Insurance and financial services are provided by financial corporations.
These may be paid for explicitly or implicitly. Some transactions in
financial assets may also involve both explicit and implicit charges.
Implicit charges are not always as evident, given that the way in which
charges are made for most goods and services and are typically
calculated using a number of observable transactions. Examples of
implicit charges arise from the financial services provided in
association with interest charges on loans and deposits, the acquisition
and disposal of financial assets and liabilities in financial markets,
and insurance and pension schemes. The imputed values of expenditure on
insurance and financial services are not directly observable from
household income and expenditure surveys.<br />
<br />
Insurance services are subdivided by type of insurance. Financial
services are subdivided by financial intermediation services indirectly
measured and by the other forms of actual and indirect charges and
remittance fees for financial services. For the definition and the
measurement of the insurance and financial services, specific national
account concepts (2008 SNA) do apply.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>12.1</td>
<td>Insurance</td>
<td></td>
<td>Service charges for insurance are classified by type of insurance,
namely, life insurance and non-life insurance (i.e., insurance in
connection with the dwelling, health, transport, etc.). Service charges
for multi-risk insurance covering several risks should be classified on
the basis of the cost of the principal risk if it is not possible to
allocate the service charges to the various risks covered.<br />
<br />
The basic method for measuring the service charge for non-life insurance
is total premiums earned plus investment income earned from investing
the premiums, less adjusted claims incurred.<br />
<br />
The basic method for measuring the service charge for life insurance is
premiums earned plus investment income earned from investing the
premiums, less benefits due to fewer increases (plus decreases) in life
insurance technical reserves.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>12.1.1</td>
<td>Life and accident insurance</td>
<td>S</td>
<td></td>
<td>* service charges for life insurance, annuities, death benefit
insurance, education insurance and so on</td>
<td>* service charges for funeral insurance<br />
* service charges for accident insurance</td>
<td></td>
</tr>
<tr>
<td>12.1.1.0</td>
<td>Life and accident insurance</td>
<td>S</td>
<td></td>
<td>* service charges for life insurance, annuities, death benefit
insurance, education insurance and so on</td>
<td>* service charges for funeral insurance<br />
* service charges for accident insurance</td>
<td></td>
</tr>
<tr>
<td>12.1.2</td>
<td>Insurance connected with health</td>
<td>S</td>
<td></td>
<td>* service charges for direct sickness insurance<br />
* service charges for social health insurance<br />
* service charges for disability insurance<br />
* service charges for critical illness insurance<br />
* service charges for long-term care insurance<br />
* service charges for supplementary health insurance<br />
* service charges for supplementary prescription drug insurance<br />
* service charges for travel health insurance</td>
<td>* service charges for medical transport (e.g., ambulance)
insurance</td>
<td></td>
</tr>
<tr>
<td>12.1.2.0</td>
<td>Insurance connected with health</td>
<td>S</td>
<td></td>
<td>* service charges for direct sickness insurance<br />
* service charges for social health insurance<br />
* service charges for disability insurance<br />
* service charges for critical illness insurance<br />
* service charges for long-term care insurance<br />
* service charges for supplementary health insurance<br />
* service charges for supplementary prescription drug insurance<br />
* service charges for travel health insurance</td>
<td>* service charges for medical transport (e.g., ambulance)
insurance</td>
<td></td>
</tr>
<tr>
<td>12.1.3</td>
<td>Insurance connected with dwellings</td>
<td>S</td>
<td></td>
<td>* service charges paid by owner-occupiers and by tenants for the
kinds of insurance typically taken out by tenants against fire, theft,
water damage and so on<br />
* service charges for household contents insurance</td>
<td></td>
<td>* service charges paid by owner-occupiers for the kinds of insurance
typically taken out by landlords (intermediate consumption)</td>
</tr>
<tr>
<td>12.1.3.0</td>
<td>Insurance connected with dwellings</td>
<td>S</td>
<td></td>
<td>* service charges paid by owner-occupiers and by tenants for the
kinds of insurance typically taken out by tenants against fire, theft,
water damage and so on<br />
* service charges paid by owner-occupiers and by tenants for household
contents insurance</td>
<td></td>
<td>* service charges paid by owner-occupiers for the kinds of insurance
typically taken out by landlords (intermediate consumption)</td>
</tr>
<tr>
<td>12.1.4</td>
<td>Insurance connected with transport</td>
<td>S</td>
<td></td>
<td>* service charges for insurance in respect of personal transport
equipment<br />
* service charges for travel insurance (for change of travel plans,
travel cancellation, etc.) and luggage insurance</td>
<td></td>
<td></td>
</tr>
<tr>
<td>12.1.4.1</td>
<td>Personal transport insurance</td>
<td>S</td>
<td></td>
<td>* service charges for car insurance<br />
* service charges for insurance in respect of personal transport
equipment<br />
* service charges for insurances covering civil liability or damage to
third parties or their property arising from the operation of personal
transport equipment</td>
<td>* service charges for insurance in respect of bikes, motorcycles,
boats, yachts, sailboats, airplanes and so on</td>
<td></td>
</tr>
<tr>
<td>12.1.4.2</td>
<td>Travel insurance</td>
<td>S</td>
<td></td>
<td>* service charges for travel insurance (for change of travel plans,
travel cancellation, etc.) and luggage insurance</td>
<td></td>
<td>* travel health insurance (12.1.2.0)</td>
</tr>
<tr>
<td>12.1.9</td>
<td>Other insurance</td>
<td>S</td>
<td></td>
<td>* service charges for other insurance, such as civil liability for
injury or damage to third parties or their property<br />
* service charges for standardized guarantees<br />
* service charges for legal insurance<br />
* service charges for pet medical insurance</td>
<td></td>
<td>* civil liability or damage to third parties or their property
arising from the operation of personal transport equipment
(12.1.4.1)</td>
</tr>
<tr>
<td>12.1.9.0</td>
<td>Other insurance</td>
<td>S</td>
<td></td>
<td>* service charges for other insurance, such as civil liability for
injury or damage to third parties or their property<br />
* service charges for standardized guarantees<br />
* service charges for legal insurance<br />
* service charges for pet medical insurance</td>
<td></td>
<td>* civil liability or damage to third parties or their property
arising from the operation of personal transport equipment
(12.1.4.1)</td>
</tr>
<tr>
<td>12.2</td>
<td>Financial services</td>
<td></td>
<td>Financial services are subdivided by financial intermediation
services indirectly measured and by the other forms of actual and
implicit charges and remittance fees for financial services.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>12.2.1</td>
<td>Financial intermediation services indirectly measured</td>
<td>S</td>
<td>Financial intermediation services indirectly measured is calculated
as the difference between the actual bank interest receivable and SNA
interest receivable by financial corporations on the loans that they
issue, and the difference between SNA interest payable and the actual
bank interest payable by financial corporations on the deposits of their
customers.</td>
<td>* financial intermediation services, indirectly measured, of
deposit-taking corporations</td>
<td>* implicit financial services provided by moneylenders, credit card
issuers, finance associates of retailers who may be responsible for
providing loans, pawnshops and corporations involved in lending (e.g.,
in providing student loans and import/export loans)</td>
<td></td>
</tr>
<tr>
<td>12.2.1.0</td>
<td>Financial intermediation services indirectly measured</td>
<td>S</td>
<td>Financial intermediation services indirectly measured is calculated
as the difference between the actual bank interest receivable and SNA
interest receivable by financial corporations on the loans that they
issue, and the difference between SNA interest payable and the actual
bank interest payable by financial corporations on the deposits of their
customers.</td>
<td>* financial intermediation services, indirectly measured, of
deposit-taking corporations</td>
<td>* implicit financial services provided by moneylenders, credit card
issuers, finance associates of retailers who may be responsible for
providing loans, pawnshops and corporations involved in lending (e.g.,
in providing student loans and import/export loans)</td>
<td></td>
</tr>
<tr>
<td>12.2.2</td>
<td>Explicit charges by deposit-taking corporations</td>
<td>S</td>
<td></td>
<td>* explicit charges for the financial services of deposit-taking
corporations, such as commercial banks, credit unions, cooperative
banks, savings banks, post banks and postal savings banks</td>
<td></td>
<td>* remittances fees (12.2.9.1)</td>
</tr>
<tr>
<td>12.2.2.0</td>
<td>Explicit charges by deposit-taking corporations</td>
<td>S</td>
<td></td>
<td>* actual charges for the financial services of deposit-taking
corporations, such as commercial banks, credit unions, cooperative
banks, savings banks, post banks and postal savings banks</td>
<td></td>
<td>* remittances fees (12.2.9.1)</td>
</tr>
<tr>
<td>12.2.9</td>
<td>Other financial services</td>
<td>S</td>
<td></td>
<td>* actual and implicit charges for the financial services of money
changers and other financial institutions<br />
* fees and service charges and implicit charges of money market funds,
non-money market investment funds, brokers, consultants and the
like<br />
* fees and service charges and implicit charges of money market funds,
non-money market investment funds, brokers and the like<br />
* administrative charges and implicit charges of pension funds and the
like<br />
* remittance fees</td>
<td></td>
<td></td>
</tr>
<tr>
<td>12.2.9.1</td>
<td>Remittances fees</td>
<td>S</td>
<td></td>
<td>* remittance fees for financial services provided by financial
auxiliaries, such as money transfer agents</td>
<td></td>
<td></td>
</tr>
<tr>
<td>12.2.9.9</td>
<td>Other financial services n.e.c.</td>
<td>S</td>
<td></td>
<td>* actual and implicit charges for the financial services of money
changers and other financial institutions<br />
* fees and service charges and implicit charges of money market funds,
non-money market investment funds, brokers, consultants and the
like<br />
* fees and service charges and implicit charges of money market funds,
non-money market investment funds, brokers and the like<br />
* administrative and implicit charges of pension funds and the
like<br />
* other financial services n.e.c.</td>
<td></td>
<td></td>
</tr>
<tr>
<td>13</td>
<td>Personal care, social protection and miscellaneous goods and
services</td>
<td></td>
<td>Division 13 covers goods and services for personal care (13.1),
jewellery and watches (13.2), services of social protection (13.3) and
all other services for households that are not classified elsewhere
(13.9). Goods and services for personal care cover electric and
non-electric appliances for personal care and hairdressing services.
Goods of personal effects cover jewellery and watches, celebration and
devotional articles, and travel goods and articles.<br />
<br />
Social protection services cover childcare, non-medical retirement homes
for elderly persons and disabled persons, home care services for the
elderly and disabled and related services. Group 13.9 covers all the
other services for households that are not classified elsewhere, such as
fees for legal and administrative services, fees for real estate
agencies, charges for undertaking and payment for various personal
services (e.g., graphologists, bodyguards and matrimonial
agencies).<br />
<br />
This division also includes religious services.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>13.1</td>
<td>Personal care</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>13.1.1</td>
<td>Electric appliances for personal care</td>
<td>SD</td>
<td></td>
<td>* electric razors, hair trimmers and epilators, hand-held and hood
hairdryers, straightening irons, curling tongs and styling combs,
sunlamps, vibrators, electric toothbrushes and other electric appliances
for dental hygiene and so on<br />
* repair of electric appliances for personal care</td>
<td></td>
<td></td>
</tr>
<tr>
<td>13.1.1.1</td>
<td>Purchase of electric appliances for personal care</td>
<td>SD</td>
<td></td>
<td>* electric razors, hair trimmers and epilators, hand-held and hood
hairdryers, straightening irons, curling tongs and styling combs,
sunlamps, vibrators, electric toothbrushes and other electric appliances
for dental hygiene and so on</td>
<td></td>
<td>* repair of electric appliances for personal care (13.1.1.2)</td>
</tr>
<tr>
<td>13.1.1.2</td>
<td>Repair of electric appliances for personal care</td>
<td>S</td>
<td>The cost of materials is included only if the materials are not
separately priced.</td>
<td>* repair of electric appliances for personal care</td>
<td></td>
<td></td>
</tr>
<tr>
<td>13.1.2</td>
<td>Other appliances, articles and products for personal care</td>
<td>ND</td>
<td></td>
<td>* non-electric appliances: shavers, razors and hair trimmers and
blades therefor, scissors, nail files, combs, shaving brushes,
hairbrushes, toothbrushes, nail brushes, hairpins, curlers, personal
weighing machines, scales and so on<br />
* articles for personal hygiene: toilet soap, medicinal soap, cleansing
oil and milk, shaving soap, shaving cream and foam, toothpaste,
epilation wax, paper handkerchiefs and so on<br />
* beauty products: lipstick, nail varnish, make-up and make-up removal
products (including powder compacts, brushes and powder puffs), hair
lacquers and lotions, pre-shave and after-shave products, sunbathing
products and sunscreens, hair removers, perfumes and toilet waters,
personal deodorants, bath products and so on</td>
<td></td>
<td>* handkerchiefs made of fabric (03.1.3.1)<br />
* baby scales (06.1.2.1)</td>
</tr>
<tr>
<td>13.1.2.0</td>
<td>Other appliances, articles and products for personal care</td>
<td>ND</td>
<td></td>
<td>* non-electric appliances: shavers, razors and hair trimmers and
blades therefor, scissors, nail files, combs, shaving brushes,
hairbrushes, toothbrushes, nail brushes, hairpins, curlers, personal
weighing machines, scales and so on<br />
* articles for personal hygiene: toilet soap, medicinal soap, cleansing
oil and milk, shaving soap, shaving cream and foam, toothpaste,
epilation wax, paper handkerchiefs and so on<br />
* beauty products: lipstick, nail varnish, make-up and makeup removal
products (including powder compacts, brushes and powder puffs), hair
lacquers and lotions, pre-shave and after-shave products, sunbathing
products and sunscreens, hair removers, perfumes and toilet waters,
personal deodorants, bath products and so on</td>
<td></td>
<td>* handkerchiefs made of fabric (03.1.3.1)<br />
* baby scales (06.1.2.1)</td>
</tr>
<tr>
<td>13.1.3</td>
<td>Hairdressing salons and personal grooming establishments</td>
<td>S</td>
<td></td>
<td>* hairdressing salons or barbers for women, men and children<br />
* facial beauty treatments, depilation, solarium, pedicure, body care,
manicure, thalassotherapy, Turkish baths, saunas, non-medical massages
and so on<br />
* diet clubs and tattoo and piercing services</td>
<td></td>
<td>* spas for medical purposes (06.2, 06.3)<br />
* animal tattooing (09.4.5.0)<br />
* fitness centres (09.4.6.2)</td>
</tr>
<tr>
<td>13.1.3.1</td>
<td>Hairdressing</td>
<td>S</td>
<td></td>
<td>* hairdressing salons or barbers for women, men and children</td>
<td></td>
<td></td>
</tr>
<tr>
<td>13.1.3.2</td>
<td>Personal grooming treatments</td>
<td>S</td>
<td></td>
<td>* facial beauty treatments, depilation, solarium, pedicure, body
care, manicure, thalassotherapy, Turkish baths, saunas, non-medical
massages and so on<br />
* diet clubs and tattoo and piercing services</td>
<td></td>
<td>* spas for medical purposes (06.2, 06.3)<br />
* animal tattooing (09.4.5.0)<br />
* fitness centres (09.4.6.2)</td>
</tr>
<tr>
<td>13.2</td>
<td>Other personal effects</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>13.2.1</td>
<td>Jewellery and watches</td>
<td>D</td>
<td></td>
<td>* precious stones and metals and jewellery fashioned out of such
stones and metals<br />
* costume jewellery, cuff links and tiepins<br />
* watches and stopwatches<br />
* repair, remodelling and hire of jewellery and watches</td>
<td></td>
<td>* wall clocks, floor clocks, alarm clocks and travel clocks
(05.1.1.4)<br />
* repair of floor standing and similar household clocks (05.1.2.0)<br />
* ornaments (05.1.1.4, 05.4.0.1)<br />
* radio clocks (08.1.4.0)<br />
* smartwatches (08.1.9.1)<br />
* precious stones and metals and jewellery fashioned out of such stones
and metals acquired primarily as stores of value (capital
formation)</td>
</tr>
<tr>
<td>13.2.1.1</td>
<td>Purchase of jewellery and watches</td>
<td>D</td>
<td></td>
<td>* precious stones and metals and jewellery fashioned out of such
stones and metals<br />
* costume jewellery, cuff links and tiepins<br />
* watches and stopwatches</td>
<td></td>
<td>* wall clocks, floor clocks, alarm clocks and travel clocks
(05.1.1.4)<br />
* ornaments (05.1.1.4, 05.4.0.1)<br />
* radio clocks (08.1.4.0)<br />
* smartwatches (08.1.9.1)<br />
* precious stones and metals and jewellery fashioned out of such stones
and metals acquired primarily as stores of value (capital
formation)</td>
</tr>
<tr>
<td>13.2.1.2</td>
<td>Repair and hire of jewellery, clocks and watches</td>
<td>S</td>
<td>The cost of materials is included only if the materials are not
separately priced.</td>
<td>* repair of jewellery, clocks and watches<br />
* remodelling of jewellery<br />
* hire of jewellery, clocks and watches</td>
<td></td>
<td>* repair of floor standing and similar household clocks
(05.1.2.0)</td>
</tr>
<tr>
<td>13.2.2</td>
<td>Devotional articles and articles for religious and ritual
celebrations</td>
<td>SD</td>
<td></td>
<td>* religious and ritual articles, such as crucifixes and rosaries,
figurines, pictures, votive candles, amulets, strips of paper with
prayers, menorah chandeliers, advent wreaths and others<br />
* articles to be used in religious celebrations and rituals</td>
<td></td>
<td>* Christmas trees, holiday decorations (for Christmas, Easter,
Hanukkah, Eid, Diwali and similar) (09.2.1.3)<br />
* religious books (09.7.1.9)<br />
* funerary articles (13.2.9.1)</td>
</tr>
<tr>
<td>13.2.2.0</td>
<td>Devotional articles and articles for religious and ritual
celebrations</td>
<td>SD</td>
<td></td>
<td>* religious and ritual articles, such as crucifixes and rosaries,
figurines, pictures, votive candles, amulets, strips of paper with
prayers, menorah chandeliers, advent wreaths and others<br />
* articles to be used in religious and ritual celebrations</td>
<td></td>
<td>* Christmas trees, holiday decorations (for Christmas, Easter,
Hanukkah, Eid, Diwali and similar) (09.2.1.3)<br />
* religious books (09.7.1.9)<br />
* funerary articles (13.2.9.1)</td>
</tr>
<tr>
<td>13.2.9</td>
<td>Other personal effects n.e.c.</td>
<td>SD</td>
<td></td>
<td>* travel goods and other carriers of personal effects: suitcases,
trunks, travel bags, attaché cases, satchels, handbags, wallets, purses,
backpacks for school and travel and so on<br />
* articles for babies: diapers (nappies) of any material, baby
carriages, pushchairs/strollers, carrycots, recliners, back carriers,
front carriers, harnesses for babies and so on<br />
* articles for smokers: pipes, lighters, cigarette cases, cigar cutters,
ashtrays, electronic cigarette devices and so on<br />
* miscellaneous personal articles: non-corrective sunglasses, protective
glasses, umbrellas and parasols, fans, key rings, pill organizers, ear
plugs and so on<br />
* funerary articles: coffins, gravestones, urns, burial shrouds, and so
on<br />
* lighter fuel; wall thermometers and barometers<br />
* repair and hire of other personal effects</td>
<td></td>
<td>* umbrellas and parasols for the garden (05.1.1.2) or for the beach
(09.2.2.2)<br />
* baby furniture (05.1.1.1)<br />
* shopping bags (05.2.1.9)<br />
* feeding bottles (05.4.0.3)<br />
* baby scales (06.1.2.1)<br />
* car seats for babies (07.2.1.3)<br />
* protection glasses for the practice of a sport (09.2.2.1)<br />
* backpacks for camping and open-air recreation (09.2.2.2)</td>
</tr>
<tr>
<td>13.2.9.1</td>
<td>Travel goods, baby articles and other personal effects n.e.c.</td>
<td>SD</td>
<td></td>
<td>* travel goods and other carriers of personal effects: suitcases,
trunks, travel bags, attaché cases, satchels, handbags, wallets, purses,
backpacks for school and travel and so on<br />
* articles for babies: diapers (nappies) of any material, baby
carriages, pushchairs/strollers, carrycots, recliners, back carriers,
front carriers, harnesses for babies and so on<br />
* articles for smokers: pipes, lighters, cigarette cases, cigar cutters,
ashtrays, electronic cigarette devices and so on<br />
* miscellaneous personal articles: non-corrective sunglasses, protective
glasses, umbrellas and parasols, fans, key rings, pill organizers, ear
plugs and so on<br />
* funerary articles: coffins, gravestones, urns, burial shrouds, and so
on<br />
* lighter fuel; wall thermometers and barometers</td>
<td></td>
<td>* umbrellas and parasols for the garden (05.1.1.2) or for the beach
(09.2.2.2)<br />
* baby furniture (05.1.1.1)<br />
* baby scales (06.1.2.1)<br />
* shopping bags (05.2.1.9)<br />
* feeding bottles (05.4.0.3)<br />
* car seats for babies (07.2.1.3)<br />
* protection glasses for the practice of a sport (09.2.2.1)<br />
* backpacks for camping and open-air recreation (09.2.2.2)</td>
</tr>
<tr>
<td>13.2.9.2</td>
<td>Repair and hire of other personal effects</td>
<td>S</td>
<td>The cost of materials is included only if the materials are not
separately priced.</td>
<td>* repair of other personal effects<br />
* hire of other personal effects</td>
<td></td>
<td></td>
</tr>
<tr>
<td>13.3</td>
<td>Social protection</td>
<td></td>
<td>Social protection, as defined here, covers non-medical assistance
and support services provided to persons who are elderly, disabled, have
occupational injuries and diseases, are survivors, unemployed,
destitute, homeless, low-income earners, indigenous people, immigrants,
refugees, alcohol and substance abusers and so on<br />
<br />
It also covers assistance and support services provided to families and
children.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>13.3.0</td>
<td>Social protection</td>
<td>S</td>
<td>Social protection services include residential care, home help and
day care.</td>
<td>* non-medical retirement homes for elderly persons, non-medical
residences for disabled persons, rehabilitation centres providing
non-medical long-term support for individuals rather than health care
and rehabilitative therapy, schools for disabled persons where the main
aim is to help students to overcome their disability<br />
* non-medical help to maintain elderly and disabled persons at home
(home-cleaning services, meal programmes, non-medical day-care centres,
day-care services and holiday-care services)<br />
* child-minding outside the home, including after-school centers,
nurseries, day-care facilities, wet nurses, crèches, kindergartens
(other than educational), play schools and other child-minding
facilities<br />
* counselling, guidance, arbitration, fostering and adoption services
for families</td>
<td></td>
<td>* babysitters and so on (05.6.2.1)<br />
* social assistance and other social care services that are integrated
into a package of care along with medical services are to be included in
06.2.3 if medical services do not require an overnight stay and in
06.3.2 if they do. For example, services of medical convalescent homes
or convalescent hospitals; services of homes for the elderly with
nursing care; inpatient care hospices; services of palliative care
establishments for the terminally ill; services of nursing homes; rest
homes with nursing care; services of skilled nursing facilities;
services of teaching nursing homes; services of residential mental
retardation facilities; mental health and substance abuse facilities for
chronic patients (e.g., those with dementia); services of alcoholism or
drug addiction rehabilitation facilities (other than licensed
hospitals)<br />
* services of mental health convalescent homes or hospitals
(06.3.2.0)<br />
* educational kindergartens (10.1.0.1)</td>
</tr>
<tr>
<td>13.3.0.1</td>
<td>Childcare services</td>
<td>S</td>
<td></td>
<td>* child-minding outside the home, including after-school centers,
nurseries, day-care facilities, wet nurses, crèches, kindergartens
(other than educational), play schools and other child-minding
facilities</td>
<td></td>
<td>* babysitters and so on (05.6.2.1)<br />
* educational kindergartens (10.1.0.1)</td>
</tr>
<tr>
<td>13.3.0.2</td>
<td>Retirement homes for elderly persons and residences for disabled
persons, not providing medical care</td>
<td>S</td>
<td></td>
<td>* non-medical retirement homes for elderly persons<br />
* non-medical residences for disabled or maladjusted persons</td>
<td></td>
<td>* social assistance and other social care services that are
integrated into a package of care along with medical services are to be
included in 06.2.3 if medical services do not require an overnight stay
and in 06.3.2 if they do. For example, services of medical convalescent
homes or convalescent hospitals; services of homes for the elderly with
nursing care; inpatient care hospices; services of palliative care
establishments for the terminally ill; services of nursing homes; rest
homes with nursing care; services of skilled nursing facilities;
services of teaching nursing homes; services of residential mental
retardation facilities; mental health and substance abuse facilities for
chronic patients (e.g., those with dementia); services of alcoholism or
drug addiction rehabilitation facilities (other than licensed
hospitals)<br />
* services of mental health convalescent homes or hospitals
(06.3.2.0)</td>
</tr>
<tr>
<td>13.3.0.3</td>
<td>Home care services for elderly and disabled</td>
<td>S</td>
<td></td>
<td>* help to maintain elderly and disabled persons at home
(home-cleaning services, meal programmes, day-care centres, day-care
services and holiday-care services)</td>
<td></td>
<td></td>
</tr>
<tr>
<td>13.3.0.9</td>
<td>Other social protection services</td>
<td>S</td>
<td></td>
<td>* schools for disabled persons where the main aim is to help
students to overcome their disability<br />
* guidance, arbitration, fostering and adoption services for
families</td>
<td></td>
<td></td>
</tr>
<tr>
<td>13.9</td>
<td>Other services</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>13.9.0</td>
<td>Other services</td>
<td>S</td>
<td></td>
<td>* fees for legal services, employment agencies and so on<br />
* services of lawyers, notaries, accountants and so on<br />
* services of undertakers and other funeral services<br />
* services of estate agents, housing agents, auctioneers, salesroom
operators and other intermediaries<br />
* photocopies and other reproductions of documents<br />
* fees for the issue of birth, marriage and death certificates and other
administrative documents<br />
* expenditures for religious services (e.g., requiems, baptizing and
marriage services)<br />
* expenditures for non-religious services and events, such as
coming-of-age celebrations in Latin-American “quince” or debutante
balls<br />
* newspaper notices and advertisements<br />
* services of graphologists, astrologers, palmists, private detectives,
bodyguards, dating services, matrimonial agencies and marriage guidance
counsellors, public writers, miscellaneous concessions (seats, toilets
and cloakrooms) and so on<br />
* services provided by prostitutes, sex workers and the like<br />
* firearm licences</td>
<td></td>
<td>* food or beverages consumed in brothels, if separately priced
(11.1.1)</td>
</tr>
<tr>
<td>13.9.0.1</td>
<td>Prostitution</td>
<td>S</td>
<td></td>
<td>* services provided by prostitutes, sex workers and the like</td>
<td></td>
<td>* food or beverages consumed in brothels, if separately priced
(11.1.1)</td>
</tr>
<tr>
<td>13.9.0.2</td>
<td>Religious services</td>
<td>S</td>
<td></td>
<td>* expenditures for religious services (e.g., requiem, baptizing and
marriage services)</td>
<td></td>
<td></td>
</tr>
<tr>
<td>13.9.0.9</td>
<td>Other services n.e.c.</td>
<td>S</td>
<td></td>
<td>* fees for legal services, employment agencies and so on<br />
* services of lawyers, accountants and so on<br />
* expenditures for non-religious services and events, such as
coming-of-age celebrations in Latin-American “quince” or debutante
balls<br />
* services of undertakers and other funeral services<br />
* services of estate agents, housing agents, auctioneers, salesroom
operators and other intermediaries<br />
* photocopies and other reproductions of documents<br />
* fees for the issue of birth, marriage and death certificates and other
administrative documents<br />
* newspaper notices and advertisements<br />
* services of graphologists, astrologers, palmists, private detectives,
bodyguards, dating services, matrimonial agencies and marriage guidance
counsellors, public writers, miscellaneous concessions (seats, toilets
and cloakrooms) and so on<br />
* firearm licences</td>
<td></td>
<td></td>
</tr>
<tr>
<td>14</td>
<td>Individual consumption expenditure of Non-profit Institutions
Serving Households</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>14.1</td>
<td>Housing</td>
<td></td>
<td>The same function is covered under COPNI group 01.0.<br />
This group corresponds to COICOP groups 04.1 and 15.1.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>14.1.0</td>
<td>Housing</td>
<td>S</td>
<td>The same function is covered under COPNI class 01.0.0.<br />
This class corresponds to COICOP classes 04.1.1 and 15.1.0.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>14.1.0.0</td>
<td>Housing</td>
<td>S</td>
<td>The same function is covered under COPNI class 01.0.0.<br />
This subclass corresponds to COICOP classes 04.1.1 and 15.1.0.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>14.2</td>
<td>Health</td>
<td></td>
<td>The same function is covered under COPNI groups 02.1 to 02.6.<br />
This group corresponds to COICOP division 06 and group 15.2.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>14.2.1</td>
<td>Pharmaceutical products</td>
<td>ND</td>
<td>The same function is covered under COPNI class 02.1.1.<br />
This class corresponds to COICOP classes 06.1.1 and 15.2.1.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>14.2.1.0</td>
<td>Pharmaceutical products</td>
<td>ND</td>
<td>The same function is covered under COPNI class 02.1.1.<br />
This subclass corresponds to COICOP classes 06.1.1 and 15.2.1.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>14.2.2</td>
<td>Other medical products</td>
<td>ND</td>
<td>The same function is covered under COPNI class 02.1.2.<br />
This class corresponds to COICOP classes 06.1.2 and 15.2.2.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>14.2.2.0</td>
<td>Other medical products</td>
<td>ND</td>
<td>The same function is covered under COPNI class 02.1.2.<br />
This subclass corresponds to COICOP classes 06.1.2 and 15.2.2.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>14.2.3</td>
<td>Therapeutic appliances and equipment</td>
<td>D</td>
<td>The same function is covered under COPNI class 02.1.3.<br />
This class corresponds to COICOP classes 06.1.3 and 15.2.3.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>14.2.3.0</td>
<td>Therapeutic appliances and equipment</td>
<td>D</td>
<td>The same function is covered under COPNI class 02.1.3.<br />
This subclass corresponds to COICOP classes 06.1.3 and 15.2.3.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>14.2.4</td>
<td>Outpatient medical services</td>
<td>S</td>
<td>The same function is covered under COPNI class 02.2.1.<br />
This class corresponds to COICOP classes 06.2.1, 06.2.3 and 15.2.4.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>14.2.4.0</td>
<td>Outpatient medical services</td>
<td>S</td>
<td>The same function is covered under COPNI class 02.2.1.<br />
This subclass corresponds to COICOP classes 06.2.1, 06.2.3 and
15.2.4.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>14.2.5</td>
<td>Outpatient dental services</td>
<td>S</td>
<td>The same function is covered under COPNI class 02.2.2.<br />
This class corresponds to COICOP classes 06.2.2 and 15.2.5.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>14.2.5.0</td>
<td>Outpatient dental services</td>
<td>S</td>
<td>The same function is covered under COPNI class 02.2.2.<br />
This subclass corresponds to COICOP classes 06.2.2 and 15.2.5.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>14.2.6</td>
<td>Outpatient paramedical services</td>
<td>S</td>
<td>The same function is covered under COPNI class 02.2.3.<br />
This class corresponds to COICOP classes 06.1.4, 06.2.1, 06.2.3, 06.4
and 15.2.6.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>14.2.6.0</td>
<td>Outpatient paramedical services</td>
<td>S</td>
<td>The same function is covered under COPNI class 02.2.3.<br />
This subclass corresponds to COICOP classes 06.1.4, 06.2.1, 06.2.3, 06.4
and 15.2.6.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>14.2.7</td>
<td>Hospital services</td>
<td>S</td>
<td>The same function is covered under COPNI class 02.3.0.<br />
This class corresponds to COICOP groups 06.3 and 15.2.7.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>14.2.7.0</td>
<td>Hospital services</td>
<td>S</td>
<td>The same function is covered under COPNI class 02.3.0.<br />
This subclass corresponds to COICOP groups 06.3 and 15.2.7.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>14.2.8</td>
<td>Other health services</td>
<td>S</td>
<td>The same function is covered under COPNI classes 02.4.0, 02.5.0 and
02.6.0.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>14.2.8.0</td>
<td>Other health services</td>
<td>S</td>
<td>The same function is covered under COPNI classes 02.4.0, 02.5.0 and
02.6.0.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>14.3</td>
<td>Recreation and culture</td>
<td></td>
<td>The same function is covered under COPNI groups 03.1 and 03.2.<br />
This group corresponds to COICOP groups 09.4, 09.6 and 15.3.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>14.3.1</td>
<td>Recreational and sporting services</td>
<td>S</td>
<td>The same function is covered under COPNI class 03.1.0.<br />
This class corresponds to COICOP group 09.4 and class 15.3.1.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>14.3.1.0</td>
<td>Recreational and sporting services</td>
<td>S</td>
<td>The same function is covered under COPNI class 03.1.0.<br />
This subclass corresponds to COICOP group 09.4 and class 15.3.1.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>14.3.2</td>
<td>Cultural services</td>
<td>S</td>
<td>The same function is covered under COPNI class 03.2.0.<br />
This class corresponds to COICOP group 09.6 and class 15.3.2.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>14.3.2.0</td>
<td>Cultural services</td>
<td>S</td>
<td>The same function is covered under COPNI class 03.2.0.<br />
This subclass corresponds to COICOP group 09.6 and class 15.3.2.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>14.4</td>
<td>Education</td>
<td></td>
<td>The same function is covered under COPNI groups 04.1 to 04.7.<br />
This group corresponds to COICOP division 10 and group 15.4.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>14.4.1</td>
<td>Pre-primary and primary education</td>
<td>S</td>
<td>The same function is covered under COPNI class 04.1.0.<br />
This class corresponds to COICOP classes 10.1.0 and 15.4.1.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>14.4.1.0</td>
<td>Pre-primary and primary education</td>
<td>S</td>
<td>The same function is covered under COPNI class 04.1.0.<br />
This subclass corresponds to COICOP classes 10.1.0 and 15.4.1.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>14.4.2</td>
<td>Secondary education</td>
<td>S</td>
<td>The same function is covered under COPNI class 04.2.0.<br />
This class corresponds to COICOP classes 10.2.0 and 15.4.2.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>14.4.2.0</td>
<td>Secondary education</td>
<td>S</td>
<td>The same function is covered under COPNI class 04.2.0.<br />
This subclass corresponds to COICOP classes 10.2.0 and 15.4.2.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>14.4.3</td>
<td>Post-secondary non-tertiary education</td>
<td>S</td>
<td>The same function is covered under COPNI class 04.3.0.<br />
This class corresponds to COICOP classes 10.3.0 and 15.4.3.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>14.4.3.0</td>
<td>Post-secondary non-tertiary education</td>
<td>S</td>
<td>The same function is covered under COPNI class 04.3.0.<br />
This subclass corresponds to COICOP classes 10.3.0 and 15.4.3.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>14.4.4</td>
<td>Tertiary education</td>
<td>S</td>
<td>The same function is covered under COPNI class 04.4.0.<br />
This class corresponds to COICOP classes 10.4.0 and 15.4.4.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>14.4.4.0</td>
<td>Tertiary education</td>
<td>S</td>
<td>The same function is covered under COPNI class 04.4.0.<br />
This subclass corresponds to COICOP classes 10.4.0 and 15.4.4.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>14.4.5</td>
<td>Education not defined by level</td>
<td>S</td>
<td>The same function is covered under COPNI class 04.5.0.<br />
This class corresponds to COICOP classes 10.5.0 and 15.4.5.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>14.4.5.0</td>
<td>Education not defined by level</td>
<td>S</td>
<td>The same function is covered under COPNI class 04.5.0.<br />
This subclass corresponds to COICOP classes 10.5.0 and 15.4.5.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>14.4.6</td>
<td>Other educational services</td>
<td>S</td>
<td>The same function is covered under COPNI classes 04.6.0 and
04.7.0.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>14.4.6.0</td>
<td>Other educational services</td>
<td>S</td>
<td>The same function is covered under COPNI classes 04.6.0 and
04.7.0.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>14.5</td>
<td>Social protection</td>
<td></td>
<td>The same function is covered under COPNI groups 05.1 and 05.2.<br />
This group corresponds to COICOP groups 13.3 and 15.5.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>14.5.0</td>
<td>Social protection</td>
<td>S</td>
<td>The same function is covered under COPNI classes 05.1.0 and
05.2.0.<br />
This class corresponds to COICOP classes 13.3.0 and 15.5.0.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>14.5.0.0</td>
<td>Social protection</td>
<td>S</td>
<td>The same function is covered under COPNI classes 05.1.0 and
05.2.0.<br />
This subclass corresponds to COICOP classes 13.3.0 and 15.5.0.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>14.6</td>
<td>Other services</td>
<td></td>
<td>These functions are covered under COPNI groups 06.0, 07.1, 07.2,
07.3, 08.1, 08.2, 09.1 and 09.2.<br />
This group has, to a great extent, no counterpart in COICOP divisions 01
to 13 or in division 15. The only exception are religious services,
which correspond to COICOP subclass 13.9.0.2.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>14.6.1</td>
<td>Religion</td>
<td>S</td>
<td>The same function is covered under COPNI class 06.0.0.<br />
This class corresponds to COICOP subclass 13.9.0.2.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>14.6.1.0</td>
<td>Religion</td>
<td>S</td>
<td>The same function is covered under COPNI class 06.0.0.<br />
This subclass corresponds to COICOP subclass 13.9.0.2.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>14.6.2</td>
<td>Political parties, labour and professional organizations</td>
<td>S</td>
<td>The same function is covered under COPNI classes 07.1.0, 07.2.0 and
07.3.0.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>14.6.2.0</td>
<td>Political parties, labour and professional organizations</td>
<td>S</td>
<td>The same function is covered under COPNI classes 07.1.0, 07.2.0 and
07.3.0.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>14.6.3</td>
<td>Environmental protection</td>
<td>S</td>
<td>The same function is covered under COPNI classes 08.1.0 and
08.2.0.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>14.6.3.0</td>
<td>Environmental protection</td>
<td>S</td>
<td>The same function is covered under COPNI classes 08.1.0 and
08.2.0.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>14.6.4</td>
<td>Services n.e.c.</td>
<td>S</td>
<td>The same function is covered under COPNI classes 09.1.0 and
09.2.0.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>14.6.4.0</td>
<td>Services n.e.c.</td>
<td>S</td>
<td>The same function is covered under COPNI classes 09.1.0 and
09.2.0.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>15</td>
<td>Individual consumption expenditure of general government</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>15.1</td>
<td>Housing</td>
<td></td>
<td>The same function is covered under COFOG group 10.6.<br />
This group corresponds to COICOP groups 04.1 and 14.1.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>15.1.0</td>
<td>Housing</td>
<td>S</td>
<td>The same function is covered under COFOG class 10.6.0.<br />
This class corresponds to COICOP classes 04.1.1 and 14.1.0.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>15.1.0.0</td>
<td>Housing</td>
<td>S</td>
<td>The same function is covered under COFOG class 10.6.0.<br />
This subclass corresponds to COICOP classes 04.1.1 and 14.1.0.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>15.2</td>
<td>Health</td>
<td></td>
<td>The same function is covered under COFOG groups 07.1 to 07.4.<br />
This group corresponds to COICOP division 06 and group 14.2.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>15.2.1</td>
<td>Pharmaceutical products</td>
<td>ND</td>
<td>The same function is covered under COFOG class 07.1.1.<br />
This class corresponds to COICOP classes 06.1.1 and 14.2.1.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>15.2.1.0</td>
<td>Pharmaceutical products</td>
<td>ND</td>
<td>The same function is covered under COFOG class 07.1.1.<br />
This subclass corresponds to COICOP classes 06.1.1 and 14.2.1.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>15.2.2</td>
<td>Other medical products</td>
<td>ND</td>
<td>The same function is covered under COFOG class 07.1.2.<br />
This class corresponds to COICOP classes 06.1.2 and 14.2.2.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>15.2.2.0</td>
<td>Other medical products</td>
<td>ND</td>
<td>The same function is covered under COFOG class 07.1.2.<br />
This subclass corresponds to COICOP classes 06.1.2 and 14.2.2.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>15.2.3</td>
<td>Therapeutic appliances and equipment</td>
<td>D</td>
<td>The same function is covered under COFOG class 07.1.3.<br />
This class corresponds to COICOP classes 06.1.3 and 14.2.3.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>15.2.3.0</td>
<td>Therapeutic appliances and equipment</td>
<td>D</td>
<td>The same function is covered under COFOG class 07.1.3.<br />
This subclass corresponds to COICOP classes 06.1.3 and 14.2.3.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>15.2.4</td>
<td>Outpatient medical services</td>
<td>S</td>
<td>The same function is covered under COFOG classes 07.2.1 and
07.2.2.<br />
This class corresponds to COICOP classes 06.2.1, 06.2.3 and 14.2.4.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>15.2.4.0</td>
<td>Outpatient medical services</td>
<td>S</td>
<td>The same function is covered under COFOG classes 07.2.1 and
07.2.2.<br />
This subclass corresponds to COICOP classes 06.2.1, 06.2.3 and
14.2.4.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>15.2.5</td>
<td>Outpatient dental services</td>
<td>S</td>
<td>The same function is covered under COFOG class 07.2.3.<br />
This class corresponds to COICOP classes 06.2.2 and 14.2.5.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>15.2.5.0</td>
<td>Outpatient dental services</td>
<td>S</td>
<td>The same function is covered under COFOG class 07.2.3.<br />
This subclass corresponds to COICOP classes 06.2.2 and 14.2.5.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>15.2.6</td>
<td>Outpatient paramedical services</td>
<td>S</td>
<td>The same function is covered under COFOG class 07.2.4.<br />
This class corresponds to COICOP classes 06.1.4, 06.2.1, 06.2.3, 06.4
and 14.2.6.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>15.2.6.0</td>
<td>Outpatient paramedical services</td>
<td>S</td>
<td>The same function is covered under COFOG class 07.2.4.<br />
This subclass corresponds to COICOP classes 06.1.4, 06.2.1, 06.2.3, 06.4
and 14.2.6.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>15.2.7</td>
<td>Hospital services</td>
<td>S</td>
<td>The same function is covered under COFOG classes 07.3.1, 07.3.2,
07.3.3 and 07.3.4.<br />
This class corresponds to COICOP group 06.3 and class 14.2.7.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>15.2.7.0</td>
<td>Hospital services</td>
<td>S</td>
<td>The same function is covered under COFOG classes 07.3.1, 07.3.2,
07.3.3 and 07.3.4.<br />
This subclass corresponds to COICOP group 06.3 and class 14.2.7.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>15.2.8</td>
<td>Public health services</td>
<td>S</td>
<td>The same function is covered under COFOG class 07.4.0.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>15.2.8.0</td>
<td>Public health services</td>
<td>S</td>
<td>The same function is covered under COFOG class 07.4.0.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>15.3</td>
<td>Recreation and culture</td>
<td></td>
<td>The same function is covered under COFOG groups 08.1 and 08.2.<br />
This group corresponds to COICOP groups 09.4, 09.6 and 14.3.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>15.3.1</td>
<td>Recreational and sporting services</td>
<td>S</td>
<td>The same function is covered under COFOG class 08.1.0.<br />
This class corresponds to COICOP group 09.4 and class 14.3.1.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>15.3.1.0</td>
<td>Recreational and sporting services</td>
<td>S</td>
<td>The same function is covered under COFOG class 08.1.0.<br />
This subclass corresponds to COICOP group 09.4 and class 14.3.1.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>15.3.2</td>
<td>Cultural services</td>
<td>S</td>
<td>The same function is covered under COFOG class 08.2.0.<br />
This class corresponds to COICOP group 09.6 and class 14.3.2.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>15.3.2.0</td>
<td>Cultural services</td>
<td>S</td>
<td>The same function is covered under COFOG class 08.2.0.<br />
This subclass corresponds to COICOP group 09.6 and class 14.3.2.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>15.4</td>
<td>Education</td>
<td></td>
<td>The same function is covered under COFOG groups 09.1 to 09.6.<br />
This group corresponds to COICOP division 10 and group 14.4.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>15.4.1</td>
<td>Pre-primary and primary education</td>
<td>S</td>
<td>The same function is covered under COFOG classes 09.1.1 and
09.1.2.<br />
This class corresponds to COICOP classes 10.1.0 and 14.4.1.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>15.4.1.0</td>
<td>Pre-primary and primary education</td>
<td>S</td>
<td>The same function is covered under COFOG classes 09.1.1 and
09.1.2.<br />
This subclass corresponds to COICOP classes 10.1.0 and 14.4.1.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>15.4.2</td>
<td>Secondary education</td>
<td>S</td>
<td>The same function is covered under COFOG classes 09.2.1 and
09.2.2.<br />
This class corresponds to COICOP classes 10.2.0 and 14.4.2.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>15.4.2.0</td>
<td>Secondary education</td>
<td>S</td>
<td>The same function is covered under COFOG classes 09.2.1 and
09.2.2.<br />
This subclass corresponds to COICOP classes 10.2.0 and 14.4.2.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>15.4.3</td>
<td>Post-secondary non-tertiary education</td>
<td>S</td>
<td>The same function is covered under COFOG class 09.3.0.<br />
This class corresponds to COICOP classes 10.3.0 and 14.4.3.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>15.4.3.0</td>
<td>Post-secondary non-tertiary education</td>
<td>S</td>
<td>The same function is covered under COFOG class 09.3.0.<br />
This subclass corresponds to COICOP classes 10.3.0 and 14.4.3.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>15.4.4</td>
<td>Tertiary education</td>
<td>S</td>
<td>The same function is covered under COFOG classes 09.4.1 and
09.4.2.<br />
This class corresponds to COICOP classes 10.4.0 and 14.4.4.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>15.4.4.0</td>
<td>Tertiary education</td>
<td>S</td>
<td>The same function is covered under COFOG classes 09.4.1 and
09.4.2.<br />
This subclass corresponds to COICOP classes 10.4.0 and 14.4.4.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>15.4.5</td>
<td>Education not defined by level</td>
<td>S</td>
<td>The same function is covered under COFOG class 09.5.0.<br />
This class corresponds to COICOP classes 10.5.0 and 14.4.5.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>15.4.5.0</td>
<td>Education not defined by level</td>
<td>S</td>
<td>The same function is covered under COFOG class 09.5.0.<br />
This subclass corresponds to COICOP classes 10.5.0 and 14.4.5.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>15.4.6</td>
<td>Subsidiary services to education</td>
<td>S</td>
<td>The same function is covered under COFOG class 09.6.0.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>15.4.6.0</td>
<td>Subsidiary services to education</td>
<td>S</td>
<td>The same function is covered under COFOG class 09.6.0.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>15.5</td>
<td>Social protection</td>
<td></td>
<td>The same function is covered under COFOG groups 10.1 to 10.5 and
10.7.<br />
This group corresponds to COICOP groups 13.3 and 14.5.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>15.5.0</td>
<td>Social protection</td>
<td>S</td>
<td>The same function is covered under COFOG classes 10.1.1 to 10.5.0
and 10.7.0.<br />
This class corresponds to COICOP classes 13.3.0 and 14.5.0.</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>15.5.0.0</td>
<td>Social protection</td>
<td>S</td>
<td>The same function is covered under COFOG classes 10.1.1 to 10.5.0
and 10.7.0.<br />
This subclass corresponds to COICOP classes 13.3.0 and 14.5.0.</td>
<td></td>
<td></td>
<td></td>
</tr>
</tbody>
</table>
This file has been truncated, but you can view the full file.
{
"COICOP": {
"version": "2018",
"date": "2025-02-26",
"source": "https://unstats.un.org/unsd/classifications/Econ/Download/COICOP_2018_English_structure.xlsx",
"structure": [
{
"code": "01",
"title": "Food and non-alcoholic beverages",
"category": null,
"intro": "Division 01 covers food (01.1) purchased by households mainly for consumption or preparation at home and non-alcoholic beverages (01.2) purchased by households, regardless of where they are consumed. Division 01 excludes food and non-alcoholic beverages that are provided by facilities such as restaurants and school cafeterias through their food and beverage serving services (division 11).\n\nServices purchased for the processing of primary goods provided by households to produce food and non-alcoholic beverages for their own consumption are also classified under this division (01.3).\n\nFood comprises all edible goods that are purchased and consumed by households for the purpose of nourishment. Food includes: cereals and cereal products; meat; fish and other seafood; milk, other dairy products and eggs; oils and fats; fruit and nuts; vegetables, tubers, plantains, cooking bananas and pulses; sugar, confectionery and desserts; salt, condiments and sauces; and spices, culinary herbs and seeds.\n\nDivision 01 also includes baby food and ready-made food that can be eaten as is or after heating.\n\nDivision 01 does not include alcoholic beverages (02.1).",
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": [
{
"code": "01.1",
"title": "Food",
"category": null,
"intro": "Group 01.1 covers food purchased by households mainly for consumption or preparation at home, excluding food that is provided by facilities such as restaurants through their food-serving services.\n\nFood comprises all edible goods that are purchased and consumed by households for the purpose of nourishment. Food includes: cereals and cereal products; meat; fish and other seafood; milk, other dairy products and eggs; oils and fats; fruits and nuts; vegetables, tubers, plantains, cooking bananas and pulses; sugar, confectionery and desserts; and salt, condiments and sauces and spices, culinary herbs and seeds.",
"includes": "* products that need to be cooked or further prepared as well as ready-made food",
"alsoIncludes": null,
"excludes": "* services related to local delivery of food or drinks, when separately priced (07.4.9.2)\n* products for animal feeding (09.3.2.2)\n* food provided by food serving services (division 11)",
"children": [
{
"code": "01.1.1",
"title": "Cereals and cereal products",
"category": "ND",
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": [
{
"code": "01.1.1.1",
"title": "Cereals",
"category": "ND",
"intro": "Dried cereal grains, whether broken or precooked (steamed), not further prepared.",
"includes": "* wheat\n* rice, including parboiled rice\n* sorghum\n* barley\n* millet\n* maize (corn)\n* quinoa\n* teff",
"alsoIncludes": "* bulgur\n* rye\n* oats\n* triticale\n* buckwheat\n* canary seed\n* quihuicha, or Inca wheat\n* canagua, or coaihua\n* adlay or Job’s tears\n* mixed cereal grains, in the form of dried grains, also including other ingredients (provided that none of these is the main ingredient) but not further processed",
"excludes": "* flour of cereals (01.1.1.2)\n* breakfast cereals (01.1.1.4)\n* cereal-based ready-made preparations such as-ready-made soups based on cereals (01.1.9.1)\n* baby rice cereals and other baby cereals (01.1.9.2)\n* seeds for planting (09.3.1.2)",
"children": [
{
"code": "01.1.1.1.1",
"title": "Wheat",
"category": null,
"intro": "Dried grains of wheat, whether broken or precooked, but not further prepared.",
"includes": "* bulgur\n* farro, broken and pearled",
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.1.1.2",
"title": "Rice",
"category": null,
"intro": "Dried grains of rice, whether broken or precooked, but not further prepared.",
"includes": "* semi- or wholly milled rice\n* husked rice\n* parboiled rice",
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.1.1.3",
"title": "Sorghum",
"category": null,
"intro": "Dried grains of sorghum, whether or not precooked, but not further prepared.",
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.1.1.4",
"title": "Barley",
"category": null,
"intro": "Dried grains of barley, whether or not precooked, but not further prepared.",
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.1.1.5",
"title": "Millet",
"category": null,
"intro": "Dried grains of millet, whether or not precooked, but not further prepared.",
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.1.1.6",
"title": "Maize (corn)",
"category": null,
"intro": "Dried grains of maize (corn), both on the cob or not, whether or not precooked, but not further prepared.",
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.1.1.7",
"title": "Quinoa",
"category": null,
"intro": "Dried grains of quinoa, whether or not precooked, but not further prepared.",
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.1.1.8",
"title": "Teff",
"category": null,
"intro": "Dried grains of teff, whether or not precooked, but not further prepared.",
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.1.1.9",
"title": "Other cereals",
"category": null,
"intro": "Dried grains of other cereals, whether broken or precooked, but not further prepared.",
"includes": "* rye\n* oats\n* triticale\n* buckwheat\n* canary seed\n* quihuicha or Inca wheat\n* canagua or coaihua\n* adlay or Job’s tears\n* other cereals n.e.c.\n* mixed cereal grains, in the form of dried grains, but not further prepared, also including other dehydrated ingredients (e.g., vegetables), provided that these are not the main ingredients",
"alsoIncludes": null,
"excludes": null,
"children": null
}
]
},
{
"code": "01.1.1.2",
"title": "Flour of cereals",
"category": "ND",
"intro": "Flour of cereals mentioned in subclass 01.1.1.1 whether instant (precooked – steamed – or added with yeasts) or not.",
"includes": "* flour of cereals listed under subclass 01.1.1.1",
"alsoIncludes": "* instant flour for bakery products with yeasts added\n* polenta flour, whether instant (pre-steamed) or not",
"excludes": "* flour as baby food, baby rice cereals and other baby cereals (01.1.9.2)",
"children": [
{
"code": "01.1.1.2.1",
"title": "Flour of wheat",
"category": null,
"intro": "Flour of wheat, whether instant or not.",
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.1.2.2",
"title": "Flour of rice",
"category": null,
"intro": "Flour of rice, whether instant or not.",
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.1.2.3",
"title": "Flour of sorghum",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.1.2.4",
"title": "Flour of barley",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.1.2.5",
"title": "Flour of millet",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.1.2.6",
"title": "Flour of maize or cornmeal",
"category": null,
"intro": "Flour of maize, whether instant or not.",
"includes": "* polenta flour, whether instant or not",
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.1.2.7",
"title": "Flour of quinoa",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.1.2.8",
"title": "Flour of teff",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.1.2.9",
"title": "Other flours of cereals",
"category": null,
"intro": "Flour of other cereals n.e.c.",
"includes": null,
"alsoIncludes": null,
"excludes": "* almond flour and other nut flour (01.1.6.9.1)\n* fruit flour (01.1.6.9.1)\n* flour as baby food, baby rice cereals and other baby cereals (01.1.9.2.2)",
"children": null
}
]
},
{
"code": "01.1.1.3",
"title": "Bread and bakery products",
"category": "ND",
"intro": null,
"includes": "* bread and bread rolls\n* crispbreads, rusks, toasted bread and crackers\n* tortillas\n* injera\n* pizza bases without topping, whether precooked or not\n* gingerbread and the like\n* sweet biscuits (cookies)\n* waffles and wafers\n* ice cream cones\n* crumpets, muffins, croissants, sweet tarts, sweet pies, and other pastry goods and cakes",
"alsoIncludes": null,
"excludes": "* pizza with topping, whether precooked or not; quiche; and meat and fish pies (01.1.9.1)",
"children": [
{
"code": "01.1.1.3.1",
"title": "Bread",
"category": null,
"intro": "Bread and bakery products used as bread.",
"includes": "* bread and bread rolls\n* crispbreads, rusks, toasted bread and crackers\n* tortillas\n* injera",
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.1.3.9",
"title": "Other bakery products",
"category": null,
"intro": "Other baked products, excluding bread or other bakery products used as bread.",
"includes": "* pizza bases without topping, whether precooked or not\n* gingerbread and the like\n* sweet biscuits (cookies)\n* waffles and wafers\n* ice cream cones\n* crumpets, muffins, croissants, sweet tarts, sweet pies, and other pastry goods and cakes",
"alsoIncludes": null,
"excludes": null,
"children": null
}
]
},
{
"code": "01.1.1.4",
"title": "Breakfast cereals",
"category": "ND",
"intro": null,
"includes": "* cornflakes, oatmeal and oat flakes, muesli, granola and puffed cereals including puffed rice cakes\n* breakfast cereals with nuts or dried fruit",
"alsoIncludes": null,
"excludes": "* popcorn (1.1.1.9)",
"children": [
{
"code": "01.1.1.4.0",
"title": "Breakfast cereals",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
}
]
},
{
"code": "01.1.1.5",
"title": "Macaroni, noodles, couscous and similar pasta products",
"category": "ND",
"intro": null,
"includes": "* uncooked pasta, whether stuffed or not, and couscous\n* uncooked dumplings, ravioli and similar products",
"alsoIncludes": null,
"excludes": "* bulgur (01.1.1.1)\n* prepared dishes containing stuffed pasta, and prepared couscous dishes (01.1.9.1)",
"children": [
{
"code": "01.1.1.5.0",
"title": "Macaroni, noodles, couscous and similar pasta products",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
}
]
},
{
"code": "01.1.1.9",
"title": "Other milled cereal and grain products",
"category": "ND",
"intro": null,
"includes": "* mixes and doughs for the preparation of bakery products\n* popcorn\n* granola bars\n* malt and malt extract\n* cereal chips and crisps",
"alsoIncludes": "* seitan and other meat substitutes made from cereals",
"excludes": "* soy meat and soy burgers, veggie burgers, tofu, tempeh and other meat substitutes made from vegetables and nuts; and potato starch, tapioca, sago and other starches (01.1.7.9)\n* ready-made cereal-based preparations, such as ready-made cereal-based soups (01.1.9.1)",
"children": [
{
"code": "01.1.1.9.0",
"title": "Other milled cereal and grain products",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
}
]
}
]
},
{
"code": "01.1.2",
"title": "Live animals, and meat and other parts of slaughtered land animals",
"category": "ND",
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": [
{
"code": "01.1.2.1",
"title": "Live land animals",
"category": "ND",
"intro": "Live land animals, both domestic and wild, for human consumption as food.",
"includes": "* cattle (cows; calves; common ox, zebu or humped ox; watusi, gaur, gayal, banteng and yak)\n* buffaloes (Indian or water buffaloes; arnis, or Asiatic buffaloes; Celebes anoas, or pygmy buffaloes; African buffaloes, such as the dwarf buffalo and the large Caffrarian buffalo; American bisons, known simply as buffaloes; European bisons; and beefaloes (hybrid offspring of American bisons and domestic cattle)\n* pigs\n* goats, lambs and sheep\n* poultry (chickens, ducks, geese, turkeys and guinea fowl)\n* hares and rabbits\n* horses, donkeys and other equines\n* camels, dromedaries, alpaca, llamas, guanacos, vicuñas and other camelids\n* ostriches, emus, rheas, pheasants, grouse, pigeons, quails and other birds\n* snakes and other reptiles\n* spiders, scorpions, insects and worms\n* terrestrial snails\n* frogs",
"alsoIncludes": null,
"excludes": "* live fish (01.1.3.1)\n* other live seafood (01.1.3.4)\n* live animals for transport (07.1.4.0)\n* live animals purchased for recreational purposes (09.1.2.4)",
"children": [
{
"code": "01.1.2.1.1",
"title": "Bovine animal, live",
"category": null,
"intro": "Cattle and buffaloes purchased live for human consumption as food.",
"includes": "* cattle: cows, calves, common ox, zebu or humped ox, watusi, gaur, gayal, banteng, yak\n* buffaloes (Indian or water buffaloes; arnis, or wild water buffaloes; Asiatic buffalo or arni, Sulwaesi anoas, or pygmy buffaloes, African buffaloes, such as the dwarf buffalo and the large Caffrarian buffalo, the American bisons, known simply as or “buffaloes”; European bisons; and the “beefaloes” (hybrid offspring of the American bisons and domestic cattle)",
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.2.1.2",
"title": "Pigs, live",
"category": null,
"intro": "Pigs purchased live for human consumption as food.",
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.2.1.3",
"title": "Goats, lambs and sheep, live",
"category": null,
"intro": "Goats, lambs and sheep purchased live for human consumption as food.",
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.2.1.4",
"title": "Poultry, live",
"category": null,
"intro": "Chicken, ducks, geese, turkeys and guinea fowl purchased live for human consumption as food.",
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.2.1.5",
"title": "Hares and rabbits, live",
"category": null,
"intro": "Hares and rabbits purchased live for human consumption as food.",
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.2.1.9",
"title": "Other live animals",
"category": null,
"intro": "Other animals n.e.c. purchased live for human consumption as food.",
"includes": "* horses, donkeys and other equines\n* camels, dromedaries, alpaca, llamas, guanacos, vicuñas and other camelids\n* ostriches, emus, rheas, pheasant, grouse, pigeons, quails and other birds\n* snakes and other reptiles\n* spiders, scorpions and other insects and worms\n* terrestrial snails\n* frogs\n* other animals n.e.c.",
"alsoIncludes": null,
"excludes": "* live fish (01.1.3.1)\n* other live seafood (01.1.3.4)\n* live animals for transport (07.1.4.0)\n* live animals used for recreation (09.1.2.4)",
"children": null
}
]
},
{
"code": "01.1.2.2",
"title": "Meat, fresh, chilled or frozen",
"category": "ND",
"intro": "Meat of all animals, both domestic and wild, fresh, chilled or frozen.",
"includes": "* meat of cattle (cows; calves; common ox, zebu or humped ox; watusi; gaur; gayal, banteng and yak)\n* meat of buffaloes (Indian or water buffaloes; arnis, or wild water buffaloes: Asiatic buffalo or arni, Sulawesi anoas, or pygmy buffaloes, African buffaloes, such as the dwarf buffalo and the large Caffrarian buffalo the American bisons, known simply as buffaloes; European bisons; and beefaloes (hybrid offspring of American bisons and domestic cattle)\n* meat of pigs\n* meat of goats, lambs and sheep\n* meat of poultry (chickens, ducks, geese, turkeys and guinea fowl)\n* meat of hares and rabbits\n* meat of horses, donkeys and other equines\n* meat of camels, dromedaries, alpaca, llamas, guanacos, vicuñas and other camelids\n* meat of antelopes, deer, boars and kangaroos\n* meat of ostriches, emus, rheas, pheasants, grouse, pigeons, quails and other birds\n* meat of snakes, alligators and other reptiles\n* spiders, scorpions, insects, and worms (not-live)\n* terrestrial snails\n* frogs",
"alsoIncludes": "* minced meat of the animals listed directly above\n* meat of seals, walruses, whales and other marine mammals",
"excludes": null,
"children": [
{
"code": "01.1.2.2.1",
"title": "Meat of bovine animals, fresh, chilled or frozen",
"category": null,
"intro": "Meat of cattle and of buffaloes, fresh, chilled or frozen.",
"includes": "Fresh, chilled or frozen meat of:\n* cattle: cow, calves, common ox, zebu or humped ox, watusi, gaur, gayal, banteng, yak \n* buffaloes (Indian or water buffaloes; arnis, or wild water buffaloes; Asiatic buffalo or arni, Sulwaesi anoas, or pygmy buffaloes, African buffaloes, such as the dwarf buffalo and the large Caffrarian buffalo, the American bisons, known simply as or “buffaloes”; European bisons; and the “beefaloes” (hybrid offspring of the American bisons and domestic cattle)",
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.2.2.2",
"title": "Meat of pigs, fresh, chilled or frozen",
"category": null,
"intro": "Meat of pigs, fresh, chilled or frozen.",
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.2.2.3",
"title": "Meat of goats, lambs and sheep, fresh, chilled or frozen",
"category": null,
"intro": "Meat of goats, lambs and sheep, fresh, chilled or frozen.",
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.2.2.4",
"title": "Meat of poultry, fresh, chilled or frozen",
"category": null,
"intro": "Meat of chicken, ducks, geese, turkeys and guinea fowl, fresh, chilled or frozen.",
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.2.2.5",
"title": "Meat of hares and rabbits, fresh, chilled or frozen",
"category": null,
"intro": "Meat of hares and rabbits, fresh, chilled or frozen.",
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.2.2.6",
"title": "Meat of horses and other equines, fresh, chilled or frozen",
"category": null,
"intro": "Meat of horses, donkeys and other equines, fresh, chilled or frozen.",
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.2.2.7",
"title": "Meat of camels and camelids, fresh, chilled or frozen",
"category": null,
"intro": "Meat of camels, dromedaries, alpaca, llamas, guanacos, vicuñas and other camelids, fresh, chilled or frozen.",
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.2.2.9",
"title": "Other meat, fresh, chilled or frozen",
"category": null,
"intro": "Other meat fresh, chilled or frozen n.e.c.",
"includes": "* meat of seals, walruses, whales and other marine mammals\n* meat of antelopes, deer, boars and kangaroos\n* meat of ostriches, emus, rheas, pheasant, grouse, pigeons, quails and other birds\n* meat of snakes, alligators and other reptiles\n* spiders, scorpions, insects and worms\n* terrestrial snails\n* frogs, fresh, chilled or frozen",
"alsoIncludes": null,
"excludes": null,
"children": null
}
]
},
{
"code": "01.1.2.3",
"title": "Meat, dried, salted, in brine or smoked",
"category": "ND",
"intro": "Meat of all animals, dried, salted, in brine or smoked.",
"includes": "* meat of all animals listed in 01.1.2.2, both domestic and wild, dried, salted, in brine or smoked\n* bacon, ham and salami",
"alsoIncludes": null,
"excludes": "* pâté (01.1.2.5)",
"children": [
{
"code": "01.1.2.3.1",
"title": "Meat of bovine, salted, dried or smoked",
"category": null,
"intro": "Meat of cattle and of buffaloes salted, dried or smoked.",
"includes": "Salted, dried or smoked meat of:\n* cattle: cow, calves, common ox, zebu or humped ox, watusi, gaur, gayal, banteng, yak\n* buffaloes (Indian or water buffaloes; arnis, or wild water buffaloes; Asiatic buffalo or arni, Sulwaesi anoas, or pygmy buffaloes, African buffaloes, such as the dwarf buffalo and the large Caffrarian buffalo, the American bisons, known simply as or “buffaloes”; European bisons; and the “beefaloes” (hybrid offspring of the American bisons and domestic cattle)",
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.2.3.2",
"title": "Meat of pigs, cuts, salted, dried or smoked (bacon and ham)",
"category": null,
"intro": "Meat of pigs, cuts, salted, dried or smoked.",
"includes": "* bacon, ham and salami",
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.2.3.9",
"title": "Other meat, dried, salted or smoked",
"category": null,
"intro": "Other meat, dried, salted or smoked n.e.c.",
"includes": "* meat of seals, walruses, whales and other marine mammals\n* meat of antelopes, deer, boars and kangaroos\n* meat of ostriches, emus, rheas, pheasant, grouse, pigeons, quails and other birds\n* meat of snakes, alligators and other reptiles\n* spiders, scorpions, insects and worms\n* terrestrial snails\n* frogs, dried, salted or smoked",
"alsoIncludes": null,
"excludes": null,
"children": null
}
]
},
{
"code": "01.1.2.4",
"title": "Offal, blood and other parts of slaughtered animals, fresh, chilled or frozen, dried, salted, in brine or smoked",
"category": "ND",
"intro": "Offal, blood and other parts of slaughtered animals, fresh, chilled or frozen, dried, salted, in brine or smoked.",
"includes": "* bones\n* pork heads, tails and ears; and chicken feet",
"alsoIncludes": null,
"excludes": "* preparations of offal, blood and other parts of slaughtered animals (01.1.2.5)",
"children": [
{
"code": "01.1.2.4.0",
"title": "Offal, blood and other parts of slaughtered animals fresh, chilled or frozen, dried, salted, in brine or smoked",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
}
]
},
{
"code": "01.1.2.5",
"title": "Preparations of meat, offal, blood and other parts of slaughtered animals",
"category": "ND",
"intro": "Preparations of meat, offal and blood, whether frozen or not.",
"includes": "* sausages and similar meat, offal and blood products\n* marinated meat\n* canned meat, meat extracts and meat juices\n* minced meat mix, from different types of meat\n* all kind of pâté, including liver pâté\n* breaded meat\n* other preparations of meat, offal and blood",
"alsoIncludes": null,
"excludes": null,
"children": [
{
"code": "01.1.2.5.1",
"title": "Sausages and similar products of meat, offal or blood",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.2.5.2",
"title": "Canned meat",
"category": null,
"intro": "Meat of all animals generally precooked and preserved in a can.",
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.2.5.3",
"title": "Pâté, including liver pâté",
"category": null,
"intro": "Pâté of all kinds, including liver pâté.",
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.2.5.9",
"title": "Other preparations of meat, offal or blood n.e.c.",
"category": null,
"intro": null,
"includes": "* marinated meat\n* meat extracts and meat juices\n* minced meat mix, from different types of meat\n* breaded meat\n* other preparations of meat, meat offal or blood",
"alsoIncludes": null,
"excludes": null,
"children": null
}
]
}
]
},
{
"code": "01.1.3",
"title": "Fish and other seafood",
"category": "ND",
"intro": "Fish and other seafood (such as crustaceans, molluscs and other aquatic invertebrates), harvested or farmed, in fresh and marine waters, whole or in parts (e.g., cuts, fillets and meat, whether minced or not), including livers, roes, fins, maws, meal and other offal.",
"includes": "* aquatic turtles\n* other edible aquatic invertebrates and animals, such as sea cucumbers, sea urchins, sea squirts and jellyfish",
"alsoIncludes": null,
"excludes": "* marine mammals, frogs and terrestrial snails (01.1.2.1, 01.1.2.2, 01.1.2.3)\n* seaweeds and other aquatic plants (01.1.7.4)",
"children": [
{
"code": "01.1.3.1",
"title": "Fish, live, fresh, chilled or frozen",
"category": "ND",
"intro": "Fish, live, fresh, chilled or frozen.",
"includes": "* fish, live, purchased as food\n* fish, fresh, chilled or frozen\n* fish fillets and meat, whether minced or not, fresh, chilled or frozen",
"alsoIncludes": null,
"excludes": "* meal, livers, roes, fins, maws and other offal (01.1.3.7)",
"children": [
{
"code": "01.1.3.1.1",
"title": "Freshwater fish, live, fresh, chilled or frozen",
"category": null,
"intro": null,
"includes": "* tilapia, catfish (including pangasius), carp, Nile perch and eels, live, fresh, chilled or frozen",
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.3.1.2",
"title": "Salmonoidae, live, fresh, chilled or frozen",
"category": null,
"intro": null,
"includes": "* salmon and trout, live, fresh, chilled or frozen",
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.3.1.3",
"title": "Flatfish, live, fresh, chilled, or frozen",
"category": null,
"intro": null,
"includes": "* sole, turbot, halibut and plaice, live, fresh, chilled or frozen",
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.3.1.4",
"title": "Gadiformes, live, fresh, chilled, or frozen",
"category": null,
"intro": null,
"includes": "* cod, haddock, hake, Alaska pollock and blue whiting, live, fresh, chilled or frozen",
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.3.1.5",
"title": "Tunas, skipjack or stripe-bellied bonito, live, fresh, chilled, or frozen",
"category": null,
"intro": null,
"includes": "* tuna and skipjack or stripe-bellied bonito, live, fresh, chilled or frozen",
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.3.1.6",
"title": "Other pelagic fish, live, fresh, chilled, or frozen",
"category": null,
"intro": null,
"includes": "* herring, sardines, sardinella, brisling or sprat, mackerel and swordfish, live, fresh, chilled or frozen",
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.3.1.9",
"title": "Other fish, live, fresh, chilled, or frozen",
"category": null,
"intro": null,
"includes": "* other fish, live, fresh, chilled or frozen n.e.c.",
"alsoIncludes": null,
"excludes": null,
"children": null
}
]
},
{
"code": "01.1.3.2",
"title": "Fish, dried, salted, in brine or smoked",
"category": "ND",
"intro": "Fish, dried, salted, in brine or smoked.",
"includes": "* fish fillets and meat, dried, salted, in brine or smoked",
"alsoIncludes": null,
"excludes": "* meal, livers, roes, fins, maws and other offal (01.1.3.7)",
"children": [
{
"code": "01.1.3.2.1",
"title": "Salmonoidae, smoked",
"category": null,
"intro": null,
"includes": "* smoked salmon and trout",
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.3.2.2",
"title": "Gadiformes, dried, salted or in brine",
"category": null,
"intro": null,
"includes": "* cod, haddock, hake, Alaska pollock and blue whiting, dried, salted or in brine",
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.3.2.9",
"title": "Other fish, dried, salted, in brine, smoked",
"category": null,
"intro": null,
"includes": "* other fish, dried, salted, in brine or smoked n.e.c.",
"alsoIncludes": null,
"excludes": null,
"children": null
}
]
},
{
"code": "01.1.3.3",
"title": "Fish preparations",
"category": "ND",
"intro": "Prepared foodstuffs consisting of fish, whether frozen or not.",
"includes": "* fillets covered only with batter or breadcrumbs, whether or not frozen\n* canned fish\n* surimi and other imitation crabmeat",
"alsoIncludes": null,
"excludes": "* prepared or preserved livers, roes, fins and other offal (01.1.3.7)",
"children": [
{
"code": "01.1.3.3.1",
"title": "Tunas, skipjack or stripe-bellied bonito, prepared or preserved",
"category": null,
"intro": null,
"includes": "* preparations of tuna, skipjack or stripe-bellied bonito",
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.3.3.2",
"title": "Other pelagic fish, prepared or preserved",
"category": null,
"intro": null,
"includes": "* preparations of herring, sardines, sardinella, brisling or sprat, mackerel and swordfish",
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.3.3.3",
"title": "Caviar and caviar substitutes",
"category": null,
"intro": "Caviar (prepared from the roe of the sturgeon) and caviar substitutes (products consumed as caviar but prepared from eggs of fish other than sturgeon (e.g., salmon, carp, pike, tuna, mullet, cod and lumpfish), which have been washed, cleaned and salted. Can also be pressed, dried, seasoned and coloured.",
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.3.3.9",
"title": "Other fish, prepared or preserved",
"category": null,
"intro": null,
"includes": "* fish preparations n.e.c.",
"alsoIncludes": null,
"excludes": null,
"children": null
}
]
},
{
"code": "01.1.3.4",
"title": "Other seafood, live, fresh, chilled or frozen",
"category": "ND",
"intro": null,
"includes": "* crabs, lobsters, crayfish, krill, sea spiders, shrimp, prawns and other crustaceans, live, fresh, chilled or frozen \n* cuttlefish; squid; octopuses; sea snails; abalone; and bivalves, such as oysters, scallops, mussels, clams, cockles, ark shells and other molluscs, live, fresh, chilled or frozen\n* sea urchins, bêche-de-mer (sea cucumbers), jellyfish and other aquatic invertebrates, live, fresh, chilled or frozen",
"alsoIncludes": null,
"excludes": "* terrestrial molluscs, including terrestrial snails, live, fresh, chilled or frozen (01.1.2.1, 01.1.2.2, 01.1.2.3)\n* seaweeds and other edible aquatic plants (01.1.7.4)",
"children": [
{
"code": "01.1.3.4.1",
"title": "Shrimps and prawns, live, fresh, chilled or frozen",
"category": null,
"intro": null,
"includes": "* shrimp and prawns, live, fresh, chilled or frozen",
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.3.4.2",
"title": "Other crustaceans, live, fresh, chilled or frozen",
"category": null,
"intro": null,
"includes": "* crabs, lobsters and other crustaceans, live, fresh, chilled or frozen",
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.3.4.3",
"title": "Bivalves, live, fresh, chilled or frozen",
"category": null,
"intro": null,
"includes": "* oysters, scallops, mussels, clams, cockles and ark shells, live, fresh, chilled or frozen",
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.3.4.4",
"title": "Cephalopods, live, fresh, chilled or frozen",
"category": null,
"intro": null,
"includes": "* cuttlefish, squid and octopuses, live, fresh, chilled or frozen",
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.3.4.5",
"title": "Other molluscs, live, fresh, chilled or frozen",
"category": null,
"intro": null,
"includes": "* abalone and sea snails, live, fresh, chilled or frozen",
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.3.4.9",
"title": "Other aquatic invertebrates, live, fresh, chilled or frozen",
"category": null,
"intro": null,
"includes": "* sea urchins, bêche-de-mer (sea cucumbers) and jellyfish, live, fresh, chilled or frozen",
"alsoIncludes": null,
"excludes": null,
"children": null
}
]
},
{
"code": "01.1.3.5",
"title": "Other seafood, dried, salted, in brine or smoked",
"category": "ND",
"intro": "Other seafood, as listed in subclass 01.1.3.4, dried, salted, in brine or smoked.",
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": [
{
"code": "01.1.3.5.1",
"title": "Shrimps and prawns, dried, salted or in brine; smoked",
"category": null,
"intro": null,
"includes": "* shrimp and prawns, dried, salted, in brine or smoked",
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.3.5.2",
"title": "Other crustaceans, dried, salted or in brine; smoked",
"category": null,
"intro": null,
"includes": "* crabs, lobsters and other crustaceans, dried, salted, in brine or smoked",
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.3.5.3",
"title": "Bivalves, dried, salted or in brine; smoked",
"category": null,
"intro": null,
"includes": "* oysters, scallops, mussels, clams, cockles and ark shells, dried, salted, in brine or smoked",
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.3.5.4",
"title": "Cephalopods, dried, salted or in brine; smoked",
"category": null,
"intro": null,
"includes": "* cuttlefish, squid and octopuses, dried, salted, in brine or smoked",
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.3.5.5",
"title": "Other molluscs, dried, salted or in brine; smoked",
"category": null,
"intro": null,
"includes": "* abalone and sea snails, dried, salted, in brine or smoked",
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.3.5.9",
"title": "Other aquatic invertebrates, dried, salted or in brine; smoked",
"category": null,
"intro": null,
"includes": "* sea urchins, sea cucumber and jellyfish, dried, salted, in brine or smoked",
"alsoIncludes": null,
"excludes": null,
"children": null
}
]
},
{
"code": "01.1.3.6",
"title": "Other seafood preparations",
"category": "ND",
"intro": "Prepared foodstuffs consisting of other seafood, as listed in subclass 01.1.3.4, whether frozen or not.",
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": [
{
"code": "01.1.3.6.1",
"title": "Shrimps and prawns, prepared or preserved",
"category": null,
"intro": null,
"includes": "* shrimp and prawns, prepared or preserved",
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.3.6.2",
"title": "Other crustaceans, prepared or preserved",
"category": null,
"intro": null,
"includes": "* crabs, lobsters and other crustaceans, prepared or preserved",
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.3.6.3",
"title": "Bivalves, prepared or preserved",
"category": null,
"intro": null,
"includes": "* oysters, scallops, mussels, clams, cockles and ark shells, prepared or preserved",
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.3.6.4",
"title": "Cephalopods, prepared or preserved",
"category": null,
"intro": null,
"includes": "* cuttlefish, squid and octopuses, prepared or preserved",
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.3.6.5",
"title": "Other molluscs, prepared or preserved",
"category": null,
"intro": null,
"includes": "* abalone and sea snails, prepared or preserved",
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.3.6.9",
"title": "Other aquatic invertebrates, prepared or preserved",
"category": null,
"intro": null,
"includes": "* sea urchins, sea cucumber and jellyfish, prepared or preserved",
"alsoIncludes": null,
"excludes": null,
"children": null
}
]
},
{
"code": "01.1.3.7",
"title": "Livers, roes and other offal of fish and of other seafood in all forms",
"category": "ND",
"intro": null,
"includes": "* meal, livers, roes, fins, maws, and other offal in all product forms, i.e., fresh, chilled, frozen, dried, salted, in brine or smoked, prepared or preserved",
"alsoIncludes": null,
"excludes": "* seaweeds and other aquatic plants (01.1.7.4)",
"children": [
{
"code": "01.1.3.7.0",
"title": "Livers, roes and other offal of fish and of other seafood in all forms",
"category": null,
"intro": null,
"includes": "* livers, roes and offal of fish and of other seafood in all forms.",
"alsoIncludes": null,
"excludes": "* caviar and caviar substitutes (01.1.3.3.3)",
"children": null
}
]
}
]
},
{
"code": "01.1.4",
"title": "Milk, other dairy products and eggs",
"category": "ND",
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": [
{
"code": "01.1.4.1",
"title": "Raw and whole milk",
"category": "ND",
"intro": "Raw and whole milk of cattle and buffaloes, sheep and goats, camels and other animals, fresh, pasteurized, sterilized (UHT) or reconstituted.",
"includes": null,
"alsoIncludes": null,
"excludes": "* curdled, fermented or acidified milk and cream (01.1.4.6)",
"children": [
{
"code": "01.1.4.1.1",
"title": "Raw and whole milk of cattle",
"category": null,
"intro": "Raw and whole milk of cattle (cow, common ox, zebu or humped ox, watusi, gaur, gayal, banteng, yak).",
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.4.1.2",
"title": "Raw and whole milk of buffaloes",
"category": null,
"intro": "Raw and whole milk of buffaloes (Indian or water buffaloes; arnis, or wild water buffaloes; Asiatic buffalo or arni, Sulwaesi anoas, or pygmy buffaloes, African buffaloes, such as the dwarf buffalo and the large Caffrarian buffalo, the American bisons, known simply as or “buffaloes”; European bisons; and the “beefaloes” (hybrid offspring of the American bisons and domestic cattle)",
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.4.1.3",
"title": "Raw and whole milk of sheep and goats",
"category": null,
"intro": "Raw and whole milk of sheep and goats.",
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.4.1.4",
"title": "Raw and whole milk of camels",
"category": null,
"intro": "Raw and whole milk of camels, including dromedary.",
"includes": null,
"alsoIncludes": "* milk of other camelids, if for human consumption as food",
"excludes": null,
"children": null
},
{
"code": "01.1.4.1.9",
"title": "Other raw and whole milk",
"category": null,
"intro": "Raw and whole milk from other animals n.e.c., as listed in subclass 01.1.2.1.9.",
"includes": "* mare and donkey milk, and milk from other equines\n* milk of other animals n.e.c",
"alsoIncludes": null,
"excludes": null,
"children": null
}
]
},
{
"code": "01.1.4.2",
"title": "Skimmed milk",
"category": "ND",
"intro": "Skimmed and semi-skimmed milk of cattle and buffaloes, sheep and goats, camels and other animals",
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": [
{
"code": "01.1.4.2.0",
"title": "Skimmed milk",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
}
]
},
{
"code": "01.1.4.3",
"title": "Other milk and cream",
"category": "ND",
"intro": "Other milk and cream from all animals.",
"includes": "* powdered, whole or skimmed milk\n* evaporated and condensed milk\n* fresh, clotted, thickened and whipped cream",
"alsoIncludes": "* baked milk",
"excludes": "* beverages flavoured with cocoa, coffee or other substances (01.1.4.7)\n* condensed, evaporated and powdered milk used as baby food (01.1.9.2)",
"children": [
{
"code": "01.1.4.3.1",
"title": "Condensed or evaporated milk",
"category": null,
"intro": "Concentrated or evaporated milk, sweetened or unsweetened, in liquid or paste, whole, semi-skimmed or skimmed.",
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.4.3.2",
"title": "Powdered milk",
"category": null,
"intro": "Powdered milk, sweetened or unsweetened, whole, semi-skimmed or skimmed.",
"includes": null,
"alsoIncludes": null,
"excludes": "* baby formula (01.1.9.2.1)",
"children": null
},
{
"code": "01.1.4.3.3",
"title": "Cream",
"category": null,
"intro": null,
"includes": "* fresh, clotted, thickened and whipped cream",
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.4.3.9",
"title": "Other milk",
"category": null,
"intro": "Other milk n.e.c.",
"includes": null,
"alsoIncludes": null,
"excludes": "* non-animal milk (01.1.4.4)\n* beverages flavoured with cocoa, coffee or other substances (01.1.4.7.0)\n* condensed, evaporated or powdered milk as baby food (01.1.9.2.1)",
"children": null
}
]
},
{
"code": "01.1.4.4",
"title": "Non-animal milk",
"category": "ND",
"intro": "Milk of non-animal origin in all forms.",
"includes": "* almond milk\n* coconut milk for drinking\n* oat milk\n* rice milk\n* soy milk\n* other milk from vegetables and nuts",
"alsoIncludes": null,
"excludes": "* coconut milk for cooking (01.1.9.3)",
"children": [
{
"code": "01.1.4.4.1",
"title": "Coconut milk",
"category": null,
"intro": "Coconut milk for drinking.",
"includes": null,
"alsoIncludes": null,
"excludes": "* coconut milk for cooking (01.1.9.3.9)",
"children": null
},
{
"code": "01.1.4.4.2",
"title": "Almond milk",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.4.4.3",
"title": "Soy milk",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.4.4.4",
"title": "Rice milk",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.4.4.5",
"title": "Oat milk",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.4.4.9",
"title": "Other non-animal milk",
"category": null,
"intro": "Other milk of non-animal origin for human consumption as food.",
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
}
]
},
{
"code": "01.1.4.5",
"title": "Cheese",
"category": "ND",
"intro": "All kinds of cheese (fresh, hard, semi-hard, blue cheese and cottage cheese) and curd, from animal and non-animal milk.",
"includes": null,
"alsoIncludes": null,
"excludes": "* tofu (01.1.7.9)",
"children": [
{
"code": "01.1.4.5.0",
"title": "Cheese",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
}
]
},
{
"code": "01.1.4.6",
"title": "Yoghurt and similar products",
"category": "ND",
"intro": null,
"includes": "* yoghurt\n* buttermilk and other fermented dairy products\n* curdled milk and cream\n* kefir and other fermented or acidified milk and cream, whether or not they are concentrated, contain added sugar or other sweetening matter, are flavoured or contain added fruits, nuts or cocoa\n* yoghurt from non-animal milk (e.g., coconut yoghurt and soy yoghurt)",
"alsoIncludes": null,
"excludes": "* frozen yoghurt (01.1.8.6)",
"children": [
{
"code": "01.1.4.6.0",
"title": "Yoghurt and similar products",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
}
]
},
{
"code": "01.1.4.7",
"title": "Milk-based dessert and beverages",
"category": "ND",
"intro": null,
"includes": "* milk-based desserts containing milk of animal and non-animal origin\n* milk-based beverages containing milk of animal or non-animal origin, flavoured with cocoa, coffee or other substances",
"alsoIncludes": "* milk-based puddings containing milk of animal or non-animal origin, panna cotta, crème brûlée and crema catalana",
"excludes": "* lemon curd and similar fruit card (01.1.8.3)",
"children": [
{
"code": "01.1.4.7.0",
"title": "Milk-based dessert and beverages",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
}
]
},
{
"code": "01.1.4.8",
"title": "Eggs",
"category": "ND",
"intro": null,
"includes": "* eggs of hens and other birds in shell, fresh\n* eggs of other animals, including turtle eggs, in shell, fresh\n* eggs whether in shell or not, preserved or cooked\n* egg yolks, fresh or preserved\n* egg albumen",
"alsoIncludes": null,
"excludes": "* fish roe (01.1.3.7)\n* omelettes, crêpes and other ready-made egg-based food products (01.1.9.1)",
"children": [
{
"code": "01.1.4.8.1",
"title": "Eggs of hen and other birds, in shell, fresh",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.4.8.2",
"title": "Eggs of other animals, in shell, fresh",
"category": null,
"intro": null,
"includes": "* turtle eggs, in shell, fresh",
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.4.8.9",
"title": "Other egg products",
"category": null,
"intro": null,
"includes": "* eggs whether in shell or not, preserved or cooked\n* egg yolks, fresh or preserved\n* egg albumin",
"alsoIncludes": null,
"excludes": null,
"children": null
}
]
},
{
"code": "01.1.4.9",
"title": "Other dairy products",
"category": "ND",
"intro": null,
"includes": "* whey and casein\n* cream, concentrated or containing added sugar or other sweeteners; and cream powder\n* other products consisting of milk constituents, milk protein concentrates, and products obtained from whey",
"alsoIncludes": null,
"excludes": "* butter and other oils and fats derived from milk (01.1.5.2)\n* ice cream (01.1.8.6)",
"children": [
{
"code": "01.1.4.9.0",
"title": "Other dairy products",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
}
]
}
]
},
{
"code": "01.1.5",
"title": "Oils and fats",
"category": "ND",
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": [
{
"code": "01.1.5.1",
"title": "Vegetable oils",
"category": "ND",
"intro": "All oils of vegetable origin, including oils extracted from fruits, nuts and other crops.",
"includes": "* sunflower seed and safflower oil\n* palm and olive oil\n* soya bean oil\n* groundnut oil\n* rapeseed, colza and mustard oil\n* corn oil\n* cotton oil\n* other oils of vegetable origin",
"alsoIncludes": "* coconut oil\n* avocado oil\n* rice bran oil",
"excludes": null,
"children": [
{
"code": "01.1.5.1.1",
"title": "Sunflower-seed and safflower-seed oil",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.5.1.2",
"title": "Palm oil",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.5.1.3",
"title": "Olive oil",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.5.1.4",
"title": "Soya bean oil",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.5.1.5",
"title": "Groundnut oil",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.5.1.6",
"title": "Coconut oil",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.5.1.7",
"title": "Corn oil",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.5.1.9",
"title": "Other edible vegetable oils n.e.c.",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
}
]
},
{
"code": "01.1.5.2",
"title": "Butter and other oils and fats derived from milk",
"category": "ND",
"intro": null,
"includes": "* butter\n* butter oil\n* ghee",
"alsoIncludes": null,
"excludes": null,
"children": [
{
"code": "01.1.5.2.1",
"title": "Butter",
"category": null,
"intro": "Butter from milk of cattle, buffaloes, sheep and goats, and camels.",
"includes": "* butter from milk of other animals if for human consumption as food",
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.5.2.9",
"title": "Other oils and fats derived from milk",
"category": null,
"intro": null,
"includes": "* butter oil\n* ghee (clarified butter)\n* whipped butter\n* other oils and fats derived from milk if for human consumption as food",
"alsoIncludes": null,
"excludes": null,
"children": null
}
]
},
{
"code": "01.1.5.3",
"title": "Margarine and similar preparations",
"category": "ND",
"intro": null,
"includes": "* margarine\n* diet margarine",
"alsoIncludes": null,
"excludes": "* peanut butter (01.1.8.4)",
"children": [
{
"code": "01.1.5.3.0",
"title": "Margarine and similar preparations",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
}
]
},
{
"code": "01.1.5.9",
"title": "Other animal oils and fats",
"category": "ND",
"intro": null,
"includes": "* pig fat and lard, including leaves or other spices\n* fat from cattle, buffaloes, sheep, goats and poultry\n* greaves fat\n* oils and fats of fish",
"alsoIncludes": null,
"excludes": "* cod liver or halibut liver oil (06.1.1.1)",
"children": [
{
"code": "01.1.5.9.1",
"title": "Lard",
"category": null,
"intro": "Pig fat and lard, including leaves or other spices.",
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.5.9.2",
"title": "Tallow",
"category": null,
"intro": "Fat from cattle, buffaloes, sheep, goats and poultry.",
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.5.9.3",
"title": "Edible oils and fats of fish",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.5.9.9",
"title": "Other animal oils and fats n.e.c.",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
}
]
}
]
},
{
"code": "01.1.6",
"title": "Fruits and nuts",
"category": "ND",
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": [
{
"code": "01.1.6.1",
"title": "Dates, figs and tropical fruits, fresh",
"category": "ND",
"intro": null,
"includes": "* dates\n* figs\n* avocados\n* sweet/dessert bananas\n* mangoes, guavas and mangosteens\n* papayas\n* pineapples\n* coconuts\n* breadfruits\n* other tropical and subtropical fruits, fresh",
"alsoIncludes": null,
"excludes": "* plantains and cooking bananas (01.1.7.5)",
"children": [
{
"code": "01.1.6.1.1",
"title": "Avocados, fresh",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.6.1.2",
"title": "Bananas, fresh",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": "* plantains and cooking bananas (01.1.7.5.7)",
"children": null
},
{
"code": "01.1.6.1.3",
"title": "Dates, fresh",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.6.1.4",
"title": "Figs, fresh",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.6.1.5",
"title": "Mangoes, guavas and mangosteens, fresh",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.6.1.6",
"title": "Papayas, fresh",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.6.1.7",
"title": "Pineapples, fresh",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.6.1.8",
"title": "Coconuts, fresh",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.6.1.9",
"title": "Other tropical fruits, fresh",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
}
]
},
{
"code": "01.1.6.2",
"title": "Citrus fruits, fresh",
"category": "ND",
"intro": null,
"includes": "* oranges\n* pomelos and grapefruits\n* lemons and limes\n* tangerines\n* mandarins and clementines\n* other citrus fruits, fresh",
"alsoIncludes": null,
"excludes": null,
"children": [
{
"code": "01.1.6.2.1",
"title": "Pomelos and grapefruits, fresh",
"category": null,
"intro": null,
"includes": null,
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},
{
"code": "01.1.6.2.2",
"title": "Lemons and limes, fresh",
"category": null,
"intro": null,
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"excludes": null,
"children": null
},
{
"code": "01.1.6.2.3",
"title": "Oranges, fresh",
"category": null,
"intro": null,
"includes": null,
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"excludes": null,
"children": null
},
{
"code": "01.1.6.2.4",
"title": "Tangerines, mandarins and clementines, fresh",
"category": null,
"intro": null,
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"excludes": null,
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},
{
"code": "01.1.6.2.9",
"title": "Other citrus fruits, fresh",
"category": null,
"intro": null,
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}
]
},
{
"code": "01.1.6.3",
"title": "Stone fruits and pome fruits, fresh",
"category": "ND",
"intro": null,
"includes": "* apples\n* pears and quinces\n* apricots\n* cherries and sour cherries\n* peaches and nectarines\n* plums and sloes\n* other pome fruits and stone fruits, fresh",
"alsoIncludes": null,
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"children": [
{
"code": "01.1.6.3.1",
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"category": null,
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},
{
"code": "01.1.6.3.2",
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},
{
"code": "01.1.6.3.3",
"title": "Apricots, fresh",
"category": null,
"intro": null,
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"excludes": null,
"children": null
},
{
"code": "01.1.6.3.4",
"title": "Cherries, fresh",
"category": null,
"intro": null,
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},
{
"code": "01.1.6.3.5",
"title": "Peaches and nectarines, fresh",
"category": null,
"intro": null,
"includes": null,
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"excludes": null,
"children": null
},
{
"code": "01.1.6.3.6",
"title": "Plums and sloes, fresh",
"category": null,
"intro": null,
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"excludes": null,
"children": null
},
{
"code": "01.1.6.3.9",
"title": "Other stone fruits and pome fruits, fresh",
"category": null,
"intro": null,
"includes": null,
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"excludes": null,
"children": null
}
]
},
{
"code": "01.1.6.4",
"title": "Berries, fresh",
"category": "ND",
"intro": null,
"includes": "* currants and gooseberries\n* raspberries\n* blackberries\n* mulberries and loganberries\n* strawberries\n* other berries, fresh",
"alsoIncludes": null,
"excludes": null,
"children": [
{
"code": "01.1.6.4.1",
"title": "Currants, fresh",
"category": null,
"intro": null,
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},
{
"code": "01.1.6.4.2",
"title": "Gooseberries, fresh",
"category": null,
"intro": null,
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},
{
"code": "01.1.6.4.3",
"title": "Raspberries, fresh",
"category": null,
"intro": null,
"includes": null,
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"excludes": null,
"children": null
},
{
"code": "01.1.6.4.4",
"title": "Blackberries, mulberries and loganberries, fresh",
"category": null,
"intro": null,
"includes": null,
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"excludes": null,
"children": null
},
{
"code": "01.1.6.4.5",
"title": "Strawberries, fresh",
"category": null,
"intro": null,
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"excludes": null,
"children": null
},
{
"code": "01.1.6.4.6",
"title": "Blueberries, fresh",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.6.4.7",
"title": "Cranberries, fresh",
"category": null,
"intro": null,
"includes": null,
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"excludes": null,
"children": null
},
{
"code": "01.1.6.4.9",
"title": "Other berries, fresh",
"category": null,
"intro": null,
"includes": null,
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"excludes": null,
"children": null
}
]
},
{
"code": "01.1.6.5",
"title": "Other fruits, fresh",
"category": "ND",
"intro": null,
"includes": "* grapes\n* kiwi fruits\n* cantaloupes and other melons\n* watermelons\n* pomegranates\n* other fruits or mixtures of fruit, fresh, n.e.c.",
"alsoIncludes": null,
"excludes": null,
"children": [
{
"code": "01.1.6.5.1",
"title": "Grapes, fresh",
"category": null,
"intro": null,
"includes": null,
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"excludes": null,
"children": null
},
{
"code": "01.1.6.5.2",
"title": "Kiwi fruits, fresh",
"category": null,
"intro": null,
"includes": null,
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"excludes": null,
"children": null
},
{
"code": "01.1.6.5.3",
"title": "Cantaloupes and other melons, fresh",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.6.5.4",
"title": "Watermelons, fresh",
"category": null,
"intro": null,
"includes": null,
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"excludes": null,
"children": null
},
{
"code": "01.1.6.5.5",
"title": "Persimmons, fresh",
"category": null,
"intro": null,
"includes": null,
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"excludes": null,
"children": null
},
{
"code": "01.1.6.5.6",
"title": "Cashew apples, fresh",
"category": null,
"intro": null,
"includes": null,
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"excludes": null,
"children": null
},
{
"code": "01.1.6.5.9",
"title": "Other fruits or mixtures of fruit, fresh, n.e.c.",
"category": null,
"intro": null,
"includes": null,
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"excludes": null,
"children": null
}
]
},
{
"code": "01.1.6.6",
"title": "Fruits, frozen",
"category": "ND",
"intro": "Fruits cooked or uncooked, frozen, whether or not they contain added sugar or other sweetening matter.",
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": [
{
"code": "01.1.6.6.0",
"title": "Fruits, frozen",
"category": null,
"intro": null,
"includes": null,
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"excludes": null,
"children": null
}
]
},
{
"code": "01.1.6.7",
"title": "Fruits, dried and dehydrated",
"category": "ND",
"intro": null,
"includes": "* raisins\n* prunes\n* dried apricots\n* dried coconuts\n* other dried fruits",
"alsoIncludes": null,
"excludes": "* fruit flour (01.1.6.9)",
"children": [
{
"code": "01.1.6.7.1",
"title": "Raisins",
"category": null,
"intro": null,
"includes": null,
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"excludes": null,
"children": null
},
{
"code": "01.1.6.7.2",
"title": "Prunes",
"category": null,
"intro": null,
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"excludes": null,
"children": null
},
{
"code": "01.1.6.7.9",
"title": "Other dried fruit",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
}
]
},
{
"code": "01.1.6.8",
"title": "Nuts, in shell or shelled",
"category": "ND",
"intro": null,
"includes": "* almonds\n* cashew nuts\n* chestnuts\n* hazelnuts\n* pistachios\n* walnuts\n* brazil nuts\n* groundnuts\n* other nuts in shell or shelled",
"alsoIncludes": null,
"excludes": null,
"children": [
{
"code": "01.1.6.8.1",
"title": "Almonds, in shell or shelled",
"category": null,
"intro": null,
"includes": null,
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"excludes": null,
"children": null
},
{
"code": "01.1.6.8.2",
"title": "Cashew nuts, in shell or shelled",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.6.8.3",
"title": "Chestnuts, in shell or shelled",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.6.8.4",
"title": "Hazelnuts, in shell or shelled",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.6.8.5",
"title": "Pistachios, in shell or shelled",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.6.8.6",
"title": "Walnuts, in shell or shelled",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.6.8.7",
"title": "Brazil nuts, in shell or shelled",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.6.8.8",
"title": "Groundnuts, in shell or shelled",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.6.8.9",
"title": "Other nuts, in shell or shelled",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
}
]
},
{
"code": "01.1.6.9",
"title": "Fruits and nuts, ground, and in other preparations",
"category": "ND",
"intro": "Fruit and nut preparations, whether frozen or not.",
"includes": "* fruit flour and nut flour\n* nuts, groundnuts and other seeds, roasted, salted or otherwise prepared\n* canned fruit\n* homogenized fruit preparations\n* fruit pickles",
"alsoIncludes": null,
"excludes": "* jams, marmalades, fruit jellies, purées and pastes (01.1.8.3)\n* nut purées, nut butters and nut pastes (01.1.8.4)\n* homogenized baby food preparations (01.1.9.2)",
"children": [
{
"code": "01.1.6.9.1",
"title": "Fruit and nuts flour",
"category": null,
"intro": null,
"includes": "* almond flour",
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.6.9.2",
"title": "Canned fruit",
"category": null,
"intro": "Fruit of all kind preserved in cans.",
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.6.9.3",
"title": "Homogenized fruit preparations",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": "* homogenized preparations as baby food (01.1.9.2.3)",
"children": null
},
{
"code": "01.1.6.9.4",
"title": "Nuts and seeds roasted, salted or otherwise prepared",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.6.9.9",
"title": "Other fruit and nuts preparations",
"category": null,
"intro": null,
"includes": "* fruit pickles",
"alsoIncludes": null,
"excludes": null,
"children": null
}
]
}
]
},
{
"code": "01.1.7",
"title": "Vegetables, tubers, plantains, cooking bananas and pulses",
"category": "ND",
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": [
{
"code": "01.1.7.1",
"title": "Leafy or stem vegetables, fresh or chilled",
"category": "ND",
"intro": null,
"includes": "* asparagus\n* cabbages\n* cauliflower and broccoli\n* lettuce and chicory\n* spinach\n* artichokes\n* other leafy or stem vegetables, fresh or chilled",
"alsoIncludes": null,
"excludes": null,
"children": [
{
"code": "01.1.7.1.1",
"title": "Asparagus, fresh or chilled",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.7.1.2",
"title": "Cabbages, fresh or chilled",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.7.1.3",
"title": "Cauliflowers and broccoli, fresh or chilled",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.7.1.4",
"title": "Lettuce and chicory, fresh or chilled",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.7.1.5",
"title": "Spinach, fresh or chilled",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.7.1.6",
"title": "Artichokes, fresh or chilled",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.7.1.7",
"title": "Cassava leaves, fresh or chilled",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.7.1.9",
"title": "Other leafy or stem vegetables, fresh or chilled",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
}
]
},
{
"code": "01.1.7.2",
"title": "Fruit-bearing vegetables, fresh or chilled",
"category": "ND",
"intro": null,
"includes": "* chilies and peppers\n* cucumbers and gherkins\n* eggplants (aubergines)\n* tomatoes\n* pumpkins\n* squash and gourds\n* other fruit-bearing vegetables, fresh or chilled",
"alsoIncludes": null,
"excludes": null,
"children": [
{
"code": "01.1.7.2.1",
"title": "Chillies and peppers, fresh or chilled",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.7.2.2",
"title": "Cucumbers and gherkins, fresh or chilled",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.7.2.3",
"title": "Eggplants (aubergines), fresh or chilled",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.7.2.4",
"title": "Tomatoes, fresh or chilled",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.7.2.5",
"title": "Pumpkins, squash and gourds, fresh or chilled",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.7.2.6",
"title": "Okra, fresh or chilled",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.7.2.9",
"title": "Other fruit-bearing vegetables, fresh or chilled",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
}
]
},
{
"code": "01.1.7.3",
"title": "Green leguminous vegetables, fresh or chilled",
"category": "ND",
"intro": null,
"includes": "* beans\n* peas\n* broad beans and horsebeans, also known as fava beans\n* soya beans\n* other green leguminous vegetables, fresh or chilled",
"alsoIncludes": null,
"excludes": null,
"children": [
{
"code": "01.1.7.3.1",
"title": "Beans, fresh or chilled",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.7.3.2",
"title": "String beans, fresh or chilled",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.7.3.3",
"title": "Peas, fresh or chilled",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.7.3.4",
"title": "Broad beans and horse beans, fresh or chilled",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.7.3.5",
"title": "Soya beans, fresh or chilled",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.7.3.9",
"title": "Other green leguminous vegetables, fresh or chilled",
"category": null,
"intro": null,
"includes": null,
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"excludes": null,
"children": null
}
]
},
{
"code": "01.1.7.4",
"title": "Other vegetables, fresh or chilled",
"category": "ND",
"intro": null,
"includes": "* carrots and turnips\n* garlic\n* onions\n* leeks and other alliaceous vegetables\n* other root, bulb and tuberous vegetables, fresh or chilled\n* mushrooms and truffles\n* seaweeds and other aquatic plants\n* olives\n* other vegetables, fresh or chilled, n.e.c.\n* mixtures of vegetables, fresh or chilled",
"alsoIncludes": null,
"excludes": null,
"children": [
{
"code": "01.1.7.4.1",
"title": "Carrots and turnips, fresh or chilled",
"category": null,
"intro": null,
"includes": null,
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"excludes": null,
"children": null
},
{
"code": "01.1.7.4.2",
"title": "Garlic, fresh or chilled",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.7.4.3",
"title": "Onions and shallots, fresh or chilled",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.7.4.4",
"title": "Leeks and other alliaceous vegetables, fresh or chilled",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.7.4.5",
"title": "Mushrooms and truffles, fresh or chilled",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.7.4.6",
"title": "Edible seaweeds and other aquatic plants, fresh or chilled",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.7.4.7",
"title": "Olives, fresh or chilled",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.7.4.8",
"title": "Green maize (green corn)",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.7.4.9",
"title": "Other vegetable n.e.c., mixtures of vegetables, fresh or chilled",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
}
]
},
{
"code": "01.1.7.5",
"title": "Tubers, plantains and cooking bananas, fresh or chilled",
"category": "ND",
"intro": null,
"includes": "* all types of potatoes, including sweet potatoes \n* cassava, manioc and yucca\n* yams\n* taro\n* yautia (also known as malanga, new cocoyam, ocumo and tannia)\n* plantains and cooking bananas",
"alsoIncludes": "* arrowroots, lotus roots, Jerusalem artichokes (topinambur) and tacca",
"excludes": "* dessert bananas (01.1.6.1)",
"children": [
{
"code": "01.1.7.5.1",
"title": "Potatoes",
"category": null,
"intro": null,
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"excludes": null,
"children": null
},
{
"code": "01.1.7.5.2",
"title": "Sweet potatoes",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.7.5.3",
"title": "Cassava (manioc, yuca)",
"category": null,
"intro": null,
"includes": null,
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"excludes": null,
"children": null
},
{
"code": "01.1.7.5.4",
"title": "Yams",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.7.5.5",
"title": "Taro",
"category": null,
"intro": null,
"includes": null,
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"children": null
},
{
"code": "01.1.7.5.6",
"title": "Yautia",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.7.5.7",
"title": "Plantains and cooking bananas",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.7.5.9",
"title": "Other tubers",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
}
]
},
{
"code": "01.1.7.6",
"title": "Pulses",
"category": "ND",
"intro": "Dried leguminous vegetables, shelled or unshelled, whether broken or not, but not further prepared.",
"includes": "* common beans and other beans\n* broad beans and horsebeans, also known as fava beans \n* chickpeas\n* lentils\n* peas\n* cowpeas\n* pigeon peas\n* bambara beans\n* mixtures of pulses",
"alsoIncludes": null,
"excludes": null,
"children": [
{
"code": "01.1.7.6.1",
"title": "Beans, dried",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.7.6.2",
"title": "Broad beans and horse beans, dried",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.7.6.3",
"title": "Chickpeas, dried",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.7.6.4",
"title": "Lentils, dried",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.7.6.5",
"title": "Peas, dried",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.7.6.6",
"title": "Cow peas, dried",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.7.6.7",
"title": "Pigeon peas, dried",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.7.6.8",
"title": "Bambara beans, dried",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.7.6.9",
"title": "Other pulses",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
}
]
},
{
"code": "01.1.7.7",
"title": "Other vegetables, tubers, plantains and cooking bananas, dried and dehydrated",
"category": "ND",
"intro": "Vegetables, other than leguminous; tubers; plantains; and cooking bananas, dried and dehydrated.",
"includes": "* dried soybeans\n* dried potatoes\n* dehydrated garlic and onions",
"alsoIncludes": null,
"excludes": "* flours of vegetables (01.1.7.9).",
"children": [
{
"code": "01.1.7.7.0",
"title": "Other vegetables, tubers, plantains and cooking bananas, dried and dehydrated",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
}
]
},
{
"code": "01.1.7.8",
"title": "Vegetables, tubers, plantains and cooking bananas, frozen",
"category": "ND",
"intro": null,
"includes": "* vegetables listed in subclasses 01.1.7.1 to 01.1.7.4, frozen\n* frozen tubers\n* frozen plantains and cooking bananas",
"alsoIncludes": null,
"excludes": "* preparations such as frozen chipped potatoes (01.1.7.9)",
"children": [
{
"code": "01.1.7.8.0",
"title": "Vegetables, tubers, plantains and cooking bananas, frozen",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
}
]
},
{
"code": "01.1.7.9",
"title": "Vegetables, tubers, plantains, cooking bananas and pulses, ground, and in other preparations",
"category": "ND",
"intro": "Preparations of vegetables, tubers, salep, plantains, cooking bananas and pulses, whether frozen or not.",
"includes": "* flours of vegetables, pulses, tubers, plantains and cooking bananas\n* canned vegetables\n* preserved olives, vegetable flakes, vegetable purées and vegetable chips and crisps\n* chipped potatoes, frozen\n* vegetable concentrates\n* homogenized preparations\n* vegetable pickles",
"alsoIncludes": "* soy meat and soy burgers, veggie burgers, tofu, tempeh and other meat substitutes made from vegetables and nuts\n* kocho (a flatbread made from the starch obtained from the fermentation of the green leaf sheaths green leaf sheaths of the enset plant)\n* potato starch, tapioca, sago and other starches",
"excludes": "* seitan and other meat substitutes made from cereals (01.1.1.9)\n* ready-made vegetable preparations, whether frozen or not, including other ingredients, such as cheese, meat or fish; and ready-made soups (01.1.9.1)\n* homogenized baby food preparations (01.1.9.2)\n* culinary herbs and spices (01.1.9.4)\n* broths and stocks containing vegetables (01.1.9.9)\n* vegetable juices (01.2.1.0)",
"children": [
{
"code": "01.1.7.9.1",
"title": "Flour of vegetables, pulses, tubers, plantains and cooking bananas",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.7.9.2",
"title": "Canned vegetables",
"category": null,
"intro": "Vegetables, pulses, tubers, plantains and cooking preserved in cans.",
"includes": null,
"alsoIncludes": null,
"excludes": "* olives preserved in cans (01.1.7.9.3)",
"children": null
},
{
"code": "01.1.7.9.3",
"title": "Preserved olives",
"category": null,
"intro": "Preserved olives.",
"includes": "* olives preserved in cans",
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.7.9.4",
"title": "Chipped potatoes, frozen",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.7.9.5",
"title": "Tofu",
"category": null,
"intro": "Soy curd.",
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.7.9.6",
"title": "Tempeh, soy meat and burgers",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.7.9.9",
"title": "Other vegetables, pulses and tubers preserved or processed",
"category": null,
"intro": null,
"includes": "* vegetable flakes, vegetable purée, vegetable chips and crisps, vegetable concentrates;\n* homogenized preparations based on vegetables, pulses and tubers\n* vegetable pickles\n* veggie burgers and other meat substitutes made from vegetables and nuts (excluding soy)",
"alsoIncludes": "* ready-made hummus, baba ghanoush and similar preparations\n* kocho (a flatbread made from the starch obtained from the fermentation of the green leaf sheaths green leaf sheaths of the enset plant)\n* potato starch, tapioca, sago and other starches",
"excludes": "* ready-made vegetables, prepared, frozen or not, including other ingredients, such as cheese or meat/fish; ready-made soups (01.1.9.1.3)\n* homogenized preparations as baby food (01.1.9.2.3)\n* culinary herbs and spices (01.1.9.4.0)\n* broths and stocks containing vegetables (01.1.9.9.0)\n* vegetable juices (01.2.1.0.0)",
"children": null
}
]
}
]
},
{
"code": "01.1.8",
"title": "Sugar, confectionery and desserts",
"category": "ND",
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": [
{
"code": "01.1.8.1",
"title": "Cane sugar and beet sugar",
"category": "ND",
"intro": null,
"includes": "* cane and beet sugar, raw and refined, powdered, crystallized or in lumps",
"alsoIncludes": null,
"excludes": "* refined cane or beet sugar, containing added flavouring or colouring matter (01.1.8.2)",
"children": [
{
"code": "01.1.8.1.1",
"title": "Cane sugar",
"category": null,
"intro": "Sugar cane, raw or refined, powdered, crystallized or in lumps.",
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.8.1.2",
"title": "Beet sugar",
"category": null,
"intro": "Beet sugar, raw or refined, powdered, crystallized or in lumps.",
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
}
]
},
{
"code": "01.1.8.2",
"title": "Other sugars and sugar substitutes",
"category": "ND",
"intro": null,
"includes": "* sugars other than cane and beet sugar (e.g., coconut sugar)\n* stevia\n* glucose and glucose syrup, and fructose and fructose syrup\n* lactose and lactose syrup\n* invert sugar\n* artificial honey, saccharin and other artificial sweeteners\n* refined cane and beet sugar, in solid form, containing added flavouring or colouring matter\n* maple sugar and maple syrup, caramel, molasses, and sugars and sugar syrups n.e.c.",
"alsoIncludes": null,
"excludes": null,
"children": [
{
"code": "01.1.8.2.0",
"title": "Other sugars and sugar substitutes",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
}
]
},
{
"code": "01.1.8.3",
"title": "Jams, marmalades, fruit jellies, purées and pastes, and honey",
"category": "ND",
"intro": null,
"includes": "* jams, marmalades, compotes, fruit jellies, purées and pastes\n* honey",
"alsoIncludes": "* lemon curd and other fruit curd",
"excludes": null,
"children": [
{
"code": "01.1.8.3.1",
"title": "Honey",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.8.3.9",
"title": "Other jams, marmalades, fruit jellies, purées and pastes",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
}
]
},
{
"code": "01.1.8.4",
"title": "Nut purées, nut butters and nut pastes",
"category": "ND",
"intro": null,
"includes": "* peanut butter\n* other nut butters, such as almond butter, cashew butter, hazelnut butter, macadamia nut butter, pecan butter, pistachio butter and walnut butter",
"alsoIncludes": null,
"excludes": null,
"children": [
{
"code": "01.1.8.4.0",
"title": "Nut purées, nut butters and nut pastes",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
}
]
},
{
"code": "01.1.8.5",
"title": "Chocolate, cocoa and cocoa-based food products",
"category": "ND",
"intro": null,
"includes": "* cocoa (including cocoa beans) and cocoa powder for all purposes\n* chocolate in bars or slabs\n* chocolate- and cocoa-based foods and cocoa-based desserts\n* chocolate- and cocoa-based creams and spreads\n* chocolate-covered food products, if the product is composed mainly of chocolate",
"alsoIncludes": null,
"excludes": "* white chocolate (01.1.8.9)\n* cocoa and chocolate-based drinks (01.2.4.0)",
"children": [
{
"code": "01.1.8.5.1",
"title": "Chocolate",
"category": null,
"intro": "Chocolate in bars or slabs.",
"includes": null,
"alsoIncludes": null,
"excludes": "* white chocolate (01.1.8.9)",
"children": null
},
{
"code": "01.1.8.5.2",
"title": "Cocoa beans",
"category": null,
"intro": "Cocoa beans in raw form.",
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.8.5.3",
"title": "Cocoa powder",
"category": null,
"intro": "Cocoa powder for all purposes.",
"includes": null,
"alsoIncludes": null,
"excludes": "* cocoa and chocolate-based drinks (01.2.4.0.0)",
"children": null
},
{
"code": "01.1.8.5.9",
"title": "Other cocoa-based foods and cocoa-based dessert preparations",
"category": null,
"intro": null,
"includes": "* chocolate and cocoa-based foods and cocoa-based dessert\n* chocolate and cocoa-based creams or spreads\n* chocolate-covered food products, if the product is composed mainly of chocolate",
"alsoIncludes": null,
"excludes": "* cocoa and chocolate-based drinks (01.2.4.0.0)",
"children": null
}
]
},
{
"code": "01.1.8.6",
"title": "Ice, ice cream and sorbets",
"category": "ND",
"intro": null,
"includes": "* ice cubes for drinks\n* ice cream and kulfi\n* sorbet\n* frozen yoghurt\n* ice pop",
"alsoIncludes": "* tofu ice cream",
"excludes": "* ice for cooling (04.5.5.0)",
"children": [
{
"code": "01.1.8.6.0",
"title": "Ice, ice cream and sorbets",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
}
]
},
{
"code": "01.1.8.9",
"title": "Other sugar confectionery and desserts n.e.c.",
"category": "ND",
"intro": null,
"includes": "* vegetables, fruit, nuts, fruit peels and other parts of plants, preserved with sugar\n* chewing gum, toffees, lollies, candies, pastilles\n* white chocolate\n* other confectionery products\n* desserts n.e.c.",
"alsoIncludes": null,
"excludes": "* sugar confectionery based on cocoa and chocolate (01.1.8.5)",
"children": [
{
"code": "01.1.8.9.1",
"title": "Vegetables, fruits, nuts, fruit peel and other parts of plants, preserved by sugar",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.8.9.9",
"title": "Other sugar confectionery and desserts n.e.c. (not containing cocoa)",
"category": null,
"intro": null,
"includes": "* chewing gum, toffees, lollies, candies and pastilles\n* white chocolate\n* other confectionery products\n* desserts n.e.c.",
"alsoIncludes": null,
"excludes": "* sugar confectionery based on cocoa and chocolate (01.1.8.5.9)",
"children": null
}
]
}
]
},
{
"code": "01.1.9",
"title": "Ready-made food and other food products",
"category": "ND",
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": [
{
"code": "01.1.9.1",
"title": "Ready-made food",
"category": "ND",
"intro": "Prepared food and meals that either can be eaten as is or after heating but that do not require cooking, or are assembled and portioned in such a way that they can be cooked. They may contain mixed ingredients and can be fresh, frozen, or dehydrated or instant. They can include sauces and dressings which, especially when the food is fresh, may be provided in separate containers. Sometimes, disposable forks, knives, spoons or chopsticks are packed together with the food.",
"includes": "* precooked dishes containing stuffed pasta, rice or other cereals, such as couscous, including vegetables, meat, fish, cheese or other ingredients; and ready-to- eat dumplings, ravioli, noodles and similar dishes, including sauce\n* ready-made dishes and meals based on precooked meat, meat substitutes or fish\n* TV dinners\n* mixed salads and other prepared dishes and meals based on vegetables, pulses or potatoes and also including other ingredients, such as meat, fish and cheese\n* sandwiches, pizzas, quiches, meat or fish pies, whether frozen or not\n* omelettes, crepes and other food products based on eggs when precooked and served as a main dish\n* ready-made soups including dehydrated and instant soups and stews;\n* other prepared ready-made dishes and meals, n.e.c.",
"alsoIncludes": "* meal-kits",
"excludes": "* bread and bakery products, and cakes (01.1.1.3)\n* macaroni, noodles, couscous and similar pasta products uncooked, whether stuffed or not (01.1.1.5)\n* cheese (01.1.4.5) and yoghurt 01.1.4.6)\n* chipped potatoes, frozen (01.1.7.9)\n* ice cream (0.1.1.8.6) and other desserts, n.e.c. (01.1.8.9)",
"children": [
{
"code": "01.1.9.1.1",
"title": "Precooked dishes based on pasta and cereals",
"category": null,
"intro": "Dishes can include vegetables, meat, fish, cheese, sauces or other ingredients, provided that these are not the main ingredients.",
"includes": "* precooked dishes in which the prevailing ingredient is pasta (whether stuffed or not);\n* precooked dishes in which the prevailing ingredient is rice, quinoa or other cereals;\n* couscous dishes;\n* ready-to-eat dumplings, ravioli and noodles.",
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.9.1.2",
"title": "Precooked dishes based on meat and/or fish",
"category": null,
"intro": "Precooked dishes based on meat, meat substitutes and/or fish as the prevailing ingredient; dishes can also include vegetables, sauces or other ingredients, provided that these are not the main ingredients.",
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.9.1.3",
"title": "Mixed salads and prepared dishes based on vegetables",
"category": null,
"intro": "Mixed salads and other prepared dishes and meals based on vegetables as the prevailing ingredients. Pulses and potatoes and other ingredients, such as meat, fish and cheese, can also be included provided that they are not the main ingredients.",
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.9.1.4",
"title": "Sandwiches, pizzas, quiches, meat or fish pies, frozen or not",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.9.1.5",
"title": "Omelettes, crepes and other ready-made food based on eggs",
"category": null,
"intro": "Omelettes, crepes and other food products based on eggs when precooked and served as a main dish.",
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.9.1.6",
"title": "Ready-made soups",
"category": null,
"intro": "Ready-made soups, including dehydrated and instant soups and stews.",
"includes": null,
"alsoIncludes": null,
"excludes": "* broths and stocks (01.1.9.9.0)",
"children": null
},
{
"code": "01.1.9.1.9",
"title": "Other prepared ready-made dishes and meals n.e.c.",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": "* bread and bakery products (01.1.1.3)\n* macaroni, noodles, couscous and similar pasta products uncooked, whether stuffed or not (01.1.1.5.0)\n* cheese (01.1.4.5.0) and yoghurt (01.1.4.6.0)\n* cakes (0.1.1.1.3.9), ice cream (0.1.1.8.6.0) and other desserts n.e.c. (01.1.8.9.9)\n* frozen, chipped potatoes (01.1.7.9.4)",
"children": null
}
]
},
{
"code": "01.1.9.2",
"title": "Baby food",
"category": "ND",
"intro": "Food and beverages intended for baby use exclusively.",
"includes": "* baby formula (powdered, condensed and evaporated milk for baby use)\n* baby rice cereals and flours for baby food\n* homogenized baby food",
"alsoIncludes": null,
"excludes": "* cereals and flours not intended exclusively for baby use (01.1.1.1, 01.1.1.2)\n* powdered milk not intended exclusively for baby use (01.1.4.3)\n* yoghurt for children (01.1.4.6)\n* homogenized preparations of fruits and vegetables not intended exclusively for baby use (01.1.6.9; 01.1.7.9)",
"children": [
{
"code": "01.1.9.2.1",
"title": "Baby formula",
"category": null,
"intro": "Baby formula (powdered, condensed and evaporated milk for baby use).",
"includes": null,
"alsoIncludes": null,
"excludes": "* powdered milk not intended exclusively for baby use (01.1.4.3.2)",
"children": null
},
{
"code": "01.1.9.2.2",
"title": "Baby rice cereals and flours for baby meals",
"category": null,
"intro": "Baby rice cereals and flours intended exclusively for baby meals.",
"includes": null,
"alsoIncludes": null,
"excludes": "* cereals and flour not intended exclusively for baby use (01.1.1.1, 01.1.1.2)\n* homogenized fruit and vegetables preparations not intended exclusively for baby use (01.1.6.9.3, 01.1.7.9)",
"children": null
},
{
"code": "01.1.9.2.3",
"title": "Homogenized baby food",
"category": null,
"intro": "Homogenized food intended exclusively for consumption by babies.",
"includes": null,
"alsoIncludes": null,
"excludes": "* homogenized fruit and vegetables preparations not intended exclusively for use by babies (01.1.6.9.3, 01.1.7.9)\n* yoghurt for children (01.1.4.6).",
"children": null
},
{
"code": "01.1.9.2.9",
"title": "Other baby food",
"category": null,
"intro": "Other food intended exclusively for consumption by babies.",
"includes": "* baby crackers, cookies and snacks\n* baby pasta\n* ready-made macaroni preparations, including cheese, meat, fish, vegetables, sauces or other ingredients, provided that they are for baby use exclusively",
"alsoIncludes": null,
"excludes": "* crackers and cookies not specifically for use by babies (01.1.1.3.1, 01.1.1.3.9)\n* pasta not specifically for use by babies (01.1.1.5.0)\n* dried fruit snacks not specifically for use by babies (01.1.6.7.1, 01.1.6.7.2, 01.1.6.7.9)\n* ready-made macaroni dishes not specifically for use by babies (01.1.9.1.1)",
"children": null
}
]
},
{
"code": "01.1.9.3",
"title": "Salt, condiments and sauces",
"category": "ND",
"intro": null,
"includes": "* salt, sauces, condiments, and seasonings (including mustard, mayonnaise, ketchup, and soy sauce) and vinegar",
"alsoIncludes": "* coconut milk for cooking",
"excludes": "* coconut milk for drinking (01.1.4.4)\n* fruit pickles (01.1.6.9)\n* vegetable pickles (01.1.7.9)",
"children": [
{
"code": "01.1.9.3.1",
"title": "Salt",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.1.9.3.9",
"title": "Other condiments and sauces",
"category": null,
"intro": "Condiments, sauces and seasonings (e.g., mustard, mayonnaise, ketchup and soy sauce), and vinegar.\n\nAlso includes:\n* coconut milk for cooking",
"includes": null,
"alsoIncludes": null,
"excludes": "* coconut milk drinks (01.1.4.4.1)\n* fruit and vegetables pickles (01.1.7.9.9)",
"children": null
}
]
},
{
"code": "01.1.9.4",
"title": "Spices, culinary herbs and seeds",
"category": "ND",
"intro": null,
"includes": "* pepper, pimento, ginger and other spices\n* parsley, rosemary, thyme and other culinary herbs\n* poppy seed, sesame seed, linseed and other seeds",
"alsoIncludes": null,
"excludes": "* vegetable oils (01.1.5.1)\n* seeds for planting (09.3.1.2)",
"children": [
{
"code": "01.1.9.4.0",
"title": "Spices, culinary herbs and seeds",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
}
]
},
{
"code": "01.1.9.9",
"title": "Other food products n.e.c.",
"category": "ND",
"intro": null,
"includes": "* sugarcane consumed for the purpose of extracting juice or as a snack\n* prepared baking powders and yeasts, broth, stocks, bouillon cubes, soup bases, agar-agar and instant dessert preparations\n* other ready-made food and other food products",
"alsoIncludes": null,
"excludes": null,
"children": [
{
"code": "01.1.9.9.0",
"title": "Other food products n.e.c.",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
}
]
}
]
}
]
},
{
"code": "01.2",
"title": "Non-alcoholic beverages",
"category": null,
"intro": "Non-alcoholic beverages purchased by households, regardless of where they are consumed, and excluding non-alcoholic beverages that are provided by facilities such as restaurants and school cafeterias offering food and beverage serving services (division 11).",
"includes": "* beverages that do not contain any alcohol",
"alsoIncludes": null,
"excludes": "* milk (01.1.4.1, 01.1.4.2, 01.1.4.3, 01.1.4.4)\n* non-alcoholic wine (02.1.2.1)\n* non-alcoholic beer (02.1.3.0)\n* non-alcoholic beverages for immediate consumption provided by facilities such as restaurants and school cafeterias, offering food and beverage serving services (11.1.1)",
"children": [
{
"code": "01.2.1",
"title": "Fruit and vegetable juices",
"category": "ND",
"intro": null,
"includes": "* fruit and vegetable juices, unfermented and not containing added alcohol, whether or not they contain added sugar or other sweetening matter\n* syrups of fruit and vegetables and concentrates of fruit and vegetables\n* powdered juices",
"alsoIncludes": null,
"excludes": "* sparkling juices (01.2.6.0)",
"children": [
{
"code": "01.2.1.0",
"title": "Fruit and vegetable juices",
"category": "ND",
"intro": null,
"includes": "* fruit and vegetable juices, unfermented and not containing added alcohol, whether or not they contain added sugar or other sweetening matter\n* syrups of fruit and vegetables and concentrates of fruit and vegetables\n* powdered juices",
"alsoIncludes": null,
"excludes": "* sparkling juices (01.2.6.0)",
"children": [
{
"code": "01.2.1.0.0",
"title": "Fruit and vegetable juices",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
}
]
}
]
},
{
"code": "01.2.2",
"title": "Coffee and coffee substitutes",
"category": "ND",
"intro": null,
"includes": "* coffee, whether or not decaffeinated, roasted or ground, including instant coffee\n* coffee substitutes\n* coffee extracts, essences and concentrates\n* coffee-based beverage preparations",
"alsoIncludes": "* roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof",
"excludes": "* milk-based beverages, flavoured with coffee (01.1.4.7)",
"children": [
{
"code": "01.2.2.0",
"title": "Coffee and coffee substitutes",
"category": "ND",
"intro": null,
"includes": "* coffee, whether or not decaffeinated, roasted or ground, including instant coffee\n* coffee substitutes\n* extracts, essences and concentrates of coffee\n* coffee-based beverage preparations",
"alsoIncludes": "* roasted chicory and other roasted coffee substitutes and extracts, essences and concentrates thereof",
"excludes": "* milk-based beverages flavoured with coffee (01.1.4.7)",
"children": [
{
"code": "01.2.2.0.1",
"title": "Coffee",
"category": null,
"intro": "Coffee beans or powder, whether decaffeinated, roasted or ground.",
"includes": "* instant coffee",
"alsoIncludes": null,
"excludes": "* coffee-based beverage preparations (01.2.2.0.9)\n* milk flavoured with coffee (01.1.4.7.0",
"children": null
},
{
"code": "01.2.2.0.2",
"title": "Coffee substitutes",
"category": null,
"intro": null,
"includes": "* roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof",
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.2.2.0.9",
"title": "Other coffee",
"category": null,
"intro": null,
"includes": "* extracts, essences and concentrates of coffee\n* coffee-based beverage preparations",
"alsoIncludes": null,
"excludes": "* milk flavoured with coffee (01.1.4.7.0)",
"children": null
}
]
}
]
},
{
"code": "01.2.3",
"title": "Tea, maté and other plant-derived products for infusion",
"category": "ND",
"intro": null,
"includes": "* green tea, unfermented; black tea, fermented; and tea, maté and other plant products, partly fermented, for infusion\n* tea substitutes and tea extracts and essences",
"alsoIncludes": "* fruit and herbal teas\n* rooibos tea\n* instant tea\n* iced tea",
"excludes": null,
"children": [
{
"code": "01.2.3.0",
"title": "Tea, maté and other plant-derived products for infusion",
"category": "ND",
"intro": null,
"includes": "* green tea, unfermented; black tea, fermented; and tea, maté and other plant products, partly fermented, for infusion\n* tea substitutes and tea extracts and essences",
"alsoIncludes": "* fruit and herbal teas\n* rooibos tea\n* instant tea\n* iced tea",
"excludes": null,
"children": [
{
"code": "01.2.3.0.1",
"title": "Green tea, leaves",
"category": null,
"intro": "Green tea (not fermented) for infusion in leaves, whether in bags or not.",
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.2.3.0.2",
"title": "Black tea, leaves",
"category": null,
"intro": "Black tea (fermented) and partly fermented for infusion in leaves, whether in bags or not.",
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.2.3.0.3",
"title": "Iced tea",
"category": null,
"intro": "Iced tea in liquid form.",
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.2.3.0.4",
"title": "Instant tea powder",
"category": null,
"intro": "Instant tea powder.",
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.2.3.0.5",
"title": "Maté",
"category": null,
"intro": "Maté for infusion in leaves, whether in bags or not.",
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "01.2.3.0.9",
"title": "Other tea products and plant-derived products for infusion",
"category": null,
"intro": null,
"includes": "* tea-substitutes and extracts and essences of tea\n* fruit and herbal tea\n* rooibos tea",
"alsoIncludes": null,
"excludes": null,
"children": null
}
]
}
]
},
{
"code": "01.2.4",
"title": "Cocoa drinks",
"category": "ND",
"intro": null,
"includes": "* cocoa and chocolate-based drinks",
"alsoIncludes": null,
"excludes": "* milk, flavoured with chocolate or cacao (01.1.4.7)\n* cocoa powder for all purposes; chocolate in bars or slabs; cocoa-based foods and cocoa-based dessert preparations (01.1.8.5)",
"children": [
{
"code": "01.2.4.0",
"title": "Cocoa drinks",
"category": "ND",
"intro": null,
"includes": "* cocoa and chocolate-based drinks",
"alsoIncludes": null,
"excludes": "* milk flavoured with chocolate or cacao (01.1.4.7)\n* cocoa powder for all purposes; chocolate in bars or slabs; cocoa-based foods and cocoa-based dessert preparations (01.1.8.5)",
"children": [
{
"code": "01.2.4.0.0",
"title": "Cocoa drinks",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
}
]
}
]
},
{
"code": "01.2.5",
"title": "Water",
"category": "ND",
"intro": "Mineral and spring waters, still or sparkling, without added ingredients.",
"includes": null,
"alsoIncludes": null,
"excludes": "* flavoured water (01.2.9.0)",
"children": [
{
"code": "01.2.5.0",
"title": "Water",
"category": "ND",
"intro": "Mineral and spring waters, still or sparkling, without added ingredients.",
"includes": null,
"alsoIncludes": null,
"excludes": "* flavoured water (01.2.9.0)",
"children": [
{
"code": "01.2.5.0.0",
"title": "Water",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
}
]
}
]
},
{
"code": "01.2.6",
"title": "Soft drinks",
"category": "ND",
"intro": null,
"includes": "* soft drinks, such as sodas, lemonades and colas\n* sparkling juices",
"alsoIncludes": null,
"excludes": "* iced tea (01.2.3.0)\n* sparkling water (01.2.5.0)\n* flavoured water (01.2.9.0)",
"children": [
{
"code": "01.2.6.0",
"title": "Soft drinks",
"category": "ND",
"intro": null,
"includes": "* soft drinks, such as sodas, lemonades and colas\n* sparkling juices",
"alsoIncludes": null,
"excludes": "* iced tea (01.2.3.0)\n* sparkling water (01.2.5.0)\n* flavoured water (01.2.9.0)",
"children": [
{
"code": "01.2.6.0.0",
"title": "Soft drinks",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
}
]
}
]
},
{
"code": "01.2.9",
"title": "Other non-alcoholic beverages",
"category": "ND",
"intro": null,
"includes": "* flavoured water\n* energy drinks, energy supplement and protein powder for drink preparation\n* birch juice and sap; and aloe vera juice and other aloe vera drinks\n* syrups and concentrates used in beverage preparation\n* other non-alcoholic beverages",
"alsoIncludes": null,
"excludes": "* syrups of fruit and vegetables and concentrates of fruit and vegetables (01.2.1.0)",
"children": [
{
"code": "01.2.9.0",
"title": "Other non-alcoholic beverages",
"category": "ND",
"intro": null,
"includes": "* flavoured water\n* energy drinks; energy supplements (which are mixed with water for drink preparation); and protein powder (mixed with water for drink preparation)\n* birch juice and sap, and aloe vera juice and drinks\n* syrups and concentrates for the preparation of beverages\n* other non-alcoholic beverages",
"alsoIncludes": null,
"excludes": "* syrups of fruit and vegetables and concentrates of fruit and vegetables (01.2.1.0)",
"children": [
{
"code": "01.2.9.0.0",
"title": "Other non-alcoholic beverages",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
}
]
}
]
}
]
},
{
"code": "01.3",
"title": "Services for processing primary goods for food and non-alcoholic beverages",
"category": null,
"intro": "Services purchased for the processing of primary goods provided by households to produce food and non-alcoholic beverages for their own final consumption.",
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": [
{
"code": "01.3.0",
"title": "Services for processing primary goods for food and non-alcoholic beverages",
"category": "S",
"intro": "Services purchased for the processing of primary goods provided by households to produce food and non-alcoholic beverages for their own final consumption.",
"includes": "* cereal grinding services for flour production\n* oil pressing services\n* crushing and pressing services for the production of juices made from fruits and vegetables\n* custom slaughtering of land animals, both domestic and wild, for food purposes",
"alsoIncludes": null,
"excludes": "* food processing services for business purposes (outside the scope of COICOP)\n* fruit and vegetable crushing and pressing services for the production of alcoholic beverages (02.2.0.0)",
"children": [
{
"code": "01.3.0.0",
"title": "Services for processing primary goods for food and non-alcoholic beverages",
"category": "S",
"intro": "Services purchased for the processing of primary goods provided by households to produce food and non-alcoholic beverages for their own final consumption.",
"includes": "* cereal grinding services for flour production\n* oil pressing services\n* crushing and pressing services for the production of juices made from fruits and vegetables\n* custom slaughtering of land animals, both domestic and wild, for food purposes",
"alsoIncludes": null,
"excludes": "* food processing services for business purposes (outside the scope of COICOP)\n* fruit and vegetable crushing and pressing services for the production of alcoholic beverages (02.2.0.0)",
"children": [
{
"code": "01.3.0.0.0",
"title": "Services for processing primary goods for food and non-alcoholic beverages",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
}
]
}
]
}
]
}
]
},
{
"code": "02",
"title": "Alcoholic beverages, tobacco and narcotics",
"category": null,
"intro": "Division 02 covers the purchase of alcoholic beverages (02.1), tobacco products (02.3) and narcotics (02.4), regardless of where they are consumed, excluding the purchase of those products in facilities such as restaurants through their food and beverage serving services.\n \nDivision 02 also includes low-alcohol beverages; and non-alcoholic beverages that are generally alcoholic, such as non-alcoholic beer. Services for the production of alcohol for own consumption (02.2) are also included within this division.\n\nDivision 02 excludes alcoholic beverages purchased for immediate consumption for example in hotels, restaurants, cafés, bars and kiosks and from street vendors and automatic vending machines (11.1.1).",
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": [
{
"code": "02.1",
"title": "Alcoholic beverages",
"category": null,
"intro": "The beverages classified here include low-alcohol beverages and non-alcoholic beverages that generally contain some alcohol.",
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": [
{
"code": "02.1.1",
"title": "Spirits and liquors",
"category": "ND",
"intro": null,
"includes": "* eaux de vie, liqueurs and other spirits with a high alcohol content\n* mead\n* pomace brandies, such as pisco, grappa and marc\n* aperitifs, other than wine-based aperitifs",
"alsoIncludes": null,
"excludes": "* wine-based aperitifs (02.1.2.1, 02.1.2.2).",
"children": [
{
"code": "02.1.1.0",
"title": "Spirits and liquors",
"category": "ND",
"intro": null,
"includes": "* eaux de vie, liqueurs and other spirits with a high alcohol content\n* mead\n* pomace brandies, such as pisco, grappa and marc\n* aperitifs, other than wine-based aperitifs",
"alsoIncludes": null,
"excludes": "* wine-based aperitifs (02.1.2.1, 02.1.2.2)",
"children": null
}
]
},
{
"code": "02.1.2",
"title": "Wine",
"category": "ND",
"intro": null,
"includes": "* wine, cider and perry, including sake\n* wine-based aperitifs, fortified wines, champagne and other sparkling wines\n* ice wine\n* low-alcohol and non-alcoholic wine",
"alsoIncludes": null,
"excludes": null,
"children": [
{
"code": "02.1.2.1",
"title": "Wine from grapes",
"category": "ND",
"intro": null,
"includes": "* wine from grapes\n* fortified wines, such as vermouth, sherry and port wine\n* champagne and other sparkling wines from grapes\n* ice wine\n* low-alcohol and non-alcoholic wine\n* wine-based aperitifs",
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "02.1.2.2",
"title": "Wine from other sources",
"category": "ND",
"intro": null,
"includes": "* ciders and perries, including sake",
"alsoIncludes": null,
"excludes": null,
"children": null
}
]
},
{
"code": "02.1.3",
"title": "Beer",
"category": "ND",
"intro": null,
"includes": "* all kinds of beers, such as ale, lager, stout and porter\n* low-alcohol beer and non-alcoholic beer",
"alsoIncludes": null,
"excludes": null,
"children": [
{
"code": "02.1.3.0",
"title": "Beer",
"category": "ND",
"intro": null,
"includes": "* all kinds of beers, such as ale, lager, stout and porter\n* low-alcohol beer and non-alcoholic beer",
"alsoIncludes": null,
"excludes": null,
"children": null
}
]
},
{
"code": "02.1.9",
"title": "Other alcoholic beverages",
"category": "ND",
"intro": null,
"includes": "* mixed alcohol-based drinks, such as soda water; and mineral water-based mixed alcoholic drinks (alcopop)\n* shandies, cola beer and radler",
"alsoIncludes": null,
"excludes": null,
"children": [
{
"code": "02.1.9.0",
"title": "Other alcoholic beverages",
"category": "ND",
"intro": null,
"includes": "* mixed alcohol-based drinks, such as soda water and mineral water-based mixed alcoholic drinks (alcopops)\n* shandy, cola beer and radler",
"alsoIncludes": null,
"excludes": null,
"children": null
}
]
}
]
},
{
"code": "02.2",
"title": "Alcohol production services",
"category": null,
"intro": "Services purchased for the processing of primary products provided by households to produce alcohol for their own final consumption.",
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": [
{
"code": "02.2.0",
"title": "Alcohol production services",
"category": "S",
"intro": "Services purchased for the processing of primary products provided by households to produce alcohol for their own final consumption.",
"includes": "* fruit and vegetable crushing and pressing services for the production of alcoholic beverages\n* distilling and fermentation services\n* brewing services\n* ageing and bottling services",
"alsoIncludes": null,
"excludes": null,
"children": [
{
"code": "02.2.0.0",
"title": "Alcohol production services",
"category": "S",
"intro": "Services purchased for the processing of primary products provided by households to produce alcohol for their own final consumption.",
"includes": "* fruit and vegetable crushing and pressing services for the production of alcoholic beverages\n* distilling and fermentation services\n* brewing services\n* ageing and bottling services",
"alsoIncludes": null,
"excludes": null,
"children": null
}
]
}
]
},
{
"code": "02.3",
"title": "Tobacco",
"category": null,
"intro": "Group 02.3 covers all purchases of tobacco and tobacco products by households, including purchases of tobacco in restaurants, cafés, bars and service stations, since those venues do not add value or a service to the tobacco products sold. The consumption of tobacco through use of shisha or hookah pipes in restaurants, cafés and bars, is covered by division 11, as the venues in this case do provide a service. Electronic cigarettes are included in group 02.3, even though they do not contain tobacco, as they are a substitute for tobacco products.",
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": [
{
"code": "02.3.0",
"title": "Tobacco",
"category": "ND",
"intro": null,
"includes": "* cigarettes, cigarette tobacco and tobacco leaf\n* cigarette papers and single-use filters which are consumed together with the cigarette\n* cigars, pipe tobacco, chewing tobacco and snuff\n* refills for electronic cigarettes, with or without nicotine\n* tobacco that is consumed with a shisha or a hookah pipe if consumed at home\n* tobacco that is purchased in bars and restaurants, provided that a service charge is not applied",
"alsoIncludes": null,
"excludes": "* tobacco that is consumed through use of a shisha or hookah pipe in restaurants, bars, cafés and shisha lounges (11.1.1)\n* electronic cigarette devices and other articles for smokers (13.2.9.1)",
"children": [
{
"code": "02.3.0.1",
"title": "Cigarettes",
"category": "ND",
"intro": null,
"includes": "* cigarettes\n* cigarettes that are purchased in bars and restaurants, provided that a service charge is not applied",
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "02.3.0.2",
"title": "Cigars",
"category": "ND",
"intro": "Includes:\n* cigars\n* cigars that are purchased in bars and restaurants, provided that a service charge is not applied",
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "02.3.0.9",
"title": "Other tobacco products",
"category": "ND",
"intro": null,
"includes": "* pipe tobacco, chewing tobacco, hookah blends, snus and snuff\n* cigarette tobacco and tobacco leaf\n* cigarette papers and single-use filters which are consumed with the cigarette\n* refills for electronic cigarettes, with or without nicotine\n* tobacco that is consumed with a shisha or a hookah pipe if consumed at home",
"alsoIncludes": null,
"excludes": "* tobacco that is consumed through use of a shisha or a hookah pipe in restaurants, cafés or shisha lounges (11.1.1)\n* electronic cigarette devices (13.2.9.1) and other articles for smokers",
"children": null
}
]
}
]
},
{
"code": "02.4",
"title": "Narcotics",
"category": null,
"intro": "Group 02.4 covers all narcotics, both legal and illegal, purchased by households.",
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": [
{
"code": "02.4.0",
"title": "Narcotics",
"category": "ND",
"intro": null,
"includes": "* marijuana, opium, cocaine and their derivatives\n* other vegetable-based narcotics, such as betel leaves, betel nuts, cola nuts, kava, khat (gat) and psilocybin mushrooms\n* other narcotics, including chemicals and synthetic drugs",
"alsoIncludes": null,
"excludes": "* narcotics used for medicinal purpose (06.1.1.1)",
"children": [
{
"code": "02.4.0.0",
"title": "Narcotics",
"category": "ND",
"intro": null,
"includes": "* marijuana, opium, cocaine and their derivatives\n* other vegetable-based narcotics, such as betel leaves, betel nuts, cola nuts, kava, khat, and psilocybin mushroom\n* other narcotics, including chemicals and synthetic drugs",
"alsoIncludes": null,
"excludes": "* narcotics used for medicinal purpose (06.1.1.1)",
"children": null
}
]
}
]
}
]
},
{
"code": "03",
"title": "Clothing and footwear",
"category": null,
"intro": "Division 03 covers all clothing materials, garments, articles and accessories (03.1), footwear (03.2) and related services including cleaning, repair and hire of clothing (03.1.4) and footwear (03.2.2). The purchase of second-hand clothing and footwear should be included in the same classes to which the new articles belong, since the purpose is the same. Unisex garments and footwear should be classified according to the gender of the person wearing them. \n\nDivision 03 excludes game-specific sportswear and footwear and protective sports gear (09.2.2.1).",
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": [
{
"code": "03.1",
"title": "Clothing",
"category": null,
"intro": "Group 03.1 covers clothing for men, women and children, other articles of clothing (e.g., gloves) and clothing accessories, as well as materials purchased for the production of clothing and services related to clothing (e.g., cleaning, repair and tailoring).\n\nThe purchase of custom-made clothing is classified as the purchase of garments (03.1.2) if the retailer supplies all of the materials and is classified as the purchase of a tailoring service (03.1.4) if the customer supplies the main materials.",
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": [
{
"code": "03.1.1",
"title": "Clothing materials",
"category": "SD",
"intro": null,
"includes": "* clothing materials of natural, synthetic and mixed fibres\n* leather, fur, fusible webbing, wadding and felt filling for making wearing apparel",
"alsoIncludes": null,
"excludes": "* furnishing fabrics (05.2.1.1)",
"children": [
{
"code": "03.1.1.0",
"title": "Clothing materials",
"category": "SD",
"intro": null,
"includes": "* clothing materials of natural, synthetic and mixed fibres\n* leather, fur, fusible webbing, wadding and felt filling for making wearing apparel",
"alsoIncludes": null,
"excludes": "* furnishing fabrics (05.2.1.1)",
"children": null
}
]
},
{
"code": "03.1.2",
"title": "Garments",
"category": "SD",
"intro": "Garments for men and boys, women and girls and infants, either ready-to-wear or made to measure, in all materials (including leather, furs, plastics and rubber), for everyday wear, for sport or for work.",
"includes": "* capes, overcoats, raincoats, anoraks, parkas, blousons, jackets, trousers, waistcoats, suits, costumes, dresses, skirts, etc.\n* shirts, blouses, pullovers, sweaters, cardigans, shorts, swimsuits, tracksuits, jogging suits, sweatshirts, T-shirts, leotards, etc.\n* vests, underpants, socks, stockings, tights, petticoats, brassieres, knickers, slips, girdles, corsets, body stockings, etc.\n* pyjamas, nightshirts, nightdresses, housecoats, dressing gowns, bathrobes, etc.\n* traditional garments",
"alsoIncludes": null,
"excludes": "* tailoring services for which the customer supplies the material (03.1.4.2)\n* articles of medical hosiery, such as elasticated stockings (06.1.2.2)\n* diapers (nappies) of any material (13.2.9.1)",
"children": [
{
"code": "03.1.2.1",
"title": "Garments for men or boys",
"category": "SD",
"intro": "Garments for men or boys, either ready-to-wear or made-to-measure, in all materials (including leather, furs, plastics and rubber), for everyday wear, for sport or for work",
"includes": "* capes, overcoats, raincoats, anoraks, parkas, jackets, trousers, waistcoats, suits, costumes, etc.\n* shirts, pullovers, sweaters, cardigans, shorts, swimsuits, tracksuits, jogging suits, sweatshirts, T-shirts, leotards, etc.\n* traditional garments\n* vests, underpants, socks, etc.\n* pyjamas, dressing gowns, bathrobes, etc.",
"alsoIncludes": null,
"excludes": "* garments for infants (under 2 years of age) (03.1.2.3)\n* tailoring services for which the customer supplies the material (03.1.4.2)\n* articles of medical hosiery, such as elasticated stockings (06.1.2.2)",
"children": null
},
{
"code": "03.1.2.2",
"title": "Garments for women or girls",
"category": "SD",
"intro": "Garments for women or girls, either ready-to-wear or made-to-measure, in all materials (including leather, furs, plastics and rubber), for everyday wear, for sport or for work.",
"includes": "* capes, overcoats, raincoats, anoraks, parkas, blousons, jackets, trousers, waistcoats, suits, costumes, dresses, skirts, etc.\n* shirts, blouses, pullovers, sweaters, cardigans, shorts, swimsuits, tracksuits, jogging suits, sweatshirts, t-shirts, leotards, etc.\n* traditional garments\n* vests, underpants, socks, stockings, tights, petticoats, brassieres, knickers, slips, girdles, corsets, body stockings, etc.\n* pyjamas, nightshirts, nightdresses, housecoats, dressing gowns, bathrobes, etc.",
"alsoIncludes": null,
"excludes": "* garments for infants (under 2 years of age) (03.1.2.3)\n* tailoring services for which the customer supplies the material (03.1.4.2)\n* articles of medical hosiery, such as elasticated stockings (06.1.2.2)",
"children": null
},
{
"code": "03.1.2.3",
"title": "Garments for infants (under 2 years of age)",
"category": "SD",
"intro": "Garments for infants or babies (under 2 years of age), either ready-to-wear or made to measure, in all materials.",
"includes": "* raincoats, anoraks, parkas, blousons, jackets, trousers, waistcoats, suits, costumes, dresses, skirts, etc.\n* vests, underpants, socks, stockings, tights, etc.\n* pyjamas, nightshirts, nightdresses, dressing gowns, bathrobes, etc.",
"alsoIncludes": null,
"excludes": "* tailoring services for which the customer supplies the material (03.1.4.2)\n* diapers (nappies) of any material (13.2.9.1)",
"children": null
},
{
"code": "03.1.2.4",
"title": "School uniforms",
"category": "SD",
"intro": null,
"includes": "* school uniforms",
"alsoIncludes": null,
"excludes": null,
"children": null
}
]
},
{
"code": "03.1.3",
"title": "Other articles of clothing and clothing accessories",
"category": "SD",
"intro": null,
"includes": "* ties, handkerchiefs, scarves, gloves, mittens, muffs, belts, braces, aprons, smocks, bibs, sleeve protectors, hats, caps, berets, bonnets, etc.\n* sewing threads, knitting yarns and clothing accessories, such as buckles, buttons, press studs, zip fasteners, ribbons, laces, trimmings, etc.",
"alsoIncludes": "* working gloves",
"excludes": "* pins, safety pins, sewing needles, knitting needles and thimbles; rubber gloves and other articles made of rubber; and gardening gloves (05.6.1.9)\n* protective headgear for sports; and other protective gear for sports, such as life jackets, boxing and other sporting gloves, body padding, belts, supports, etc. (09.2.2.1)\n* paper handkerchiefs (13.1.2.0)\n* watches, jewellery, cufflinks and tiepins (13.2.1.1)\n* umbrellas and parasols, fans and key rings (13.2.9.1)",
"children": [
{
"code": "03.1.3.1",
"title": "Other articles of clothing",
"category": "SD",
"intro": null,
"includes": "* ties, handkerchiefs, scarves, gloves, mittens, muffs, belts, braces, aprons, smocks, bibs, sleeve protectors, hats, caps, berets, bonnets, etc.",
"alsoIncludes": "* working gloves",
"excludes": "* pins, safety pins, sewing needles, knitting needles and thimbles; rubber gloves and other articles made of rubber; and gardening gloves (05.6.1.9)\n* protective headgear for sports; and other protective gear for sports, such as life jackets, boxing and other sporting gloves, body padding, belts, supports, etc. (09.2.2.1)\n* paper handkerchiefs (13.1.2.0)\n* watches, jewellery, cufflinks and tiepins (13.2.1.1)\n* umbrellas and parasols, fans and key rings (13.2.9.1)",
"children": null
},
{
"code": "03.1.3.2",
"title": "Clothing accessories",
"category": "SD",
"intro": null,
"includes": "* sewing threads, knitting yarns and accessories used in the creation of clothing, such as buckles, buttons, press studs, zip fasteners, ribbons, laces, trimmings, etc.",
"alsoIncludes": null,
"excludes": null,
"children": null
}
]
},
{
"code": "03.1.4",
"title": "Cleaning, repair, tailoring and hire of clothing",
"category": "S",
"intro": "The cost of materials is included only if not separately priced.",
"includes": "* dry-cleaning, laundering and dyeing of garments\n* darning, mending, repair and altering of garments\n* tailoring services, for which the customer supplies the material\n* hire of garments",
"alsoIncludes": null,
"excludes": "* materials, threads and accessories purchased by households with the intention of undertaking maintenance and repairs themselves (03.1.1.0; 03.1.3.2)\n* made-to-measure clothing (03.1.2.1; 03.1.2.2; 03.1.2.3; 03.1.2.4)\n* repair, hire and sewing services of household linen and other household textiles (05.2.2.0)\n* dry-cleaning, laundering, dyeing of household linen and other household textiles (05.6.2.9)",
"children": [
{
"code": "03.1.4.1",
"title": "Cleaning of clothing",
"category": "S",
"intro": null,
"includes": "* dry-cleaning, laundering and dyeing of garments",
"alsoIncludes": null,
"excludes": "* dry-cleaning, laundering, dyeing of household linen and other household textiles (05.6.2.9)",
"children": null
},
{
"code": "03.1.4.2",
"title": "Repair, tailoring and hire of clothing",
"category": "S",
"intro": "The cost of materials is included only if they are not separately priced.",
"includes": "* darning, mending, repair and altering of garments\n* tailoring services for which the customer supplies the material\n* hire of garments",
"alsoIncludes": null,
"excludes": "* clothing materials, threads, and other accessories purchased by households with the intention of undertaking maintenance and repair themselves (03.1.1.0; 03.1.3.2)\n* made-to measure clothing (03.1.2.1; 03.1.2.2; 03.1.2.3; 03.1.2.4)\n* repair, hire and sewing services of household linen and other household textiles (05.2.2.0)",
"children": null
}
]
}
]
},
{
"code": "03.2",
"title": "Footwear",
"category": null,
"intro": "Group 03.2 covers all general footwear, either ready-to-wear or made to measure, divided into the following categories: footwear for men; footwear for women; footwear for infants and children; and footwear-related services. Sport-specific footwear is classified to sub-class 09.2.2.1.",
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": [
{
"code": "03.2.1",
"title": "Shoes and other footwear",
"category": "SD",
"intro": null,
"includes": "* all footwear for men, women, infants and children, either ready-to-wear or made to measure, including sports footwear suitable for everyday or leisure wear (shoes for jogging, cross-training, tennis, basketball, boating, etc.)\n* gaiters and similar articles; shoelaces; and parts of footwear, such as heels, soles, etc., purchased by households with the intention of undertaking footwear repair themselves",
"alsoIncludes": null,
"excludes": "* polishes, creams and other shoe-cleaning articles (05.6.1.1)\n* therapeutic footwear (06.1.3.3)\n* game-specific footwear (ski boots, football boots, golfing shoes and other such footwear fitted with ice-skates, rollers, spikes, studs, etc.); shin guards, cricket pads and other such protective apparel for sport (09.2.2.1)",
"children": [
{
"code": "03.2.1.1",
"title": "Footwear for men",
"category": "SD",
"intro": null,
"includes": "* all footwear for men either ready-to-wear or made-to-measure",
"alsoIncludes": "* gaiters and similar articles\n* shoelaces\n* parts of footwear, such as heels, soles, etc., purchased by households with the intention of undertaking footwear repair themselves\n* sports footwear suitable for everyday or leisure wear (shoes for jogging, cross-training, tennis, basketball, boating, etc.)",
"excludes": "* cleaning, repair and hire of footwear (03.2.2.0)\n* polishes, creams and other shoe-cleaning articles (05.6.1.1)\n* therapeutic footwear (06.1.3.3)\n* game-specific footwear (ski boots, football boots, golfing shoes and other such footwear fitted with ice skates, rollers, spikes, studs, etc.); and shin guards, cricket pads and other such protective sports apparel (09.2.2.1)",
"children": null
},
{
"code": "03.2.1.2",
"title": "Footwear for women",
"category": "SD",
"intro": null,
"includes": "* all footwear for women either ready-to-wear or made to measure",
"alsoIncludes": "* gaiters and similar articles\n* shoelaces\n* parts of footwear, such as heels, soles, etc., purchased by households with the intention of undertaking footwear repair themselves\n* sports footwear suitable for everyday or leisure wear (shoes for jogging, cross-training, tennis, basketball, boating, etc.)",
"excludes": "* cleaning, repair and hire of footwear (03.2.2.0)\n* polishes, creams and other shoe-cleaning articles (05.6.1.1)\n* therapeutic footwear (06.1.3.3)\n* game-specific footwear (ski boots, football boots, golfing shoes and other such footwear fitted with ice skates, rollers, spikes, studs, etc.); and shin guards, cricket pads and other such protective sports apparel (09.2.2.1)",
"children": null
},
{
"code": "03.2.1.3",
"title": "Footwear for infants and children",
"category": "SD",
"intro": null,
"includes": "* all footwear for infants and children (under 13 years of age) either ready-to-wear or made to measure",
"alsoIncludes": "* gaiters and similar articles\n* shoelaces\n* parts of footwear, such as heels, soles, etc., purchased by households with the intention of repairing footwear themselves\n* sports footwear suitable for everyday or leisure wear (shoes for jogging cross-training, tennis, basketball, boating, etc.)\n* baby’s booties made of fabric or sheepskin",
"excludes": "* cleaning, repair and hire of footwear (03.2.2.0)\n* polishes, creams and other shoe-cleaning articles (05.6.1.1)\n* therapeutic footwear (06.1.3.3)\n* game-specific footwear (ski boots, football boots, golfing shoes and other such footwear fitted with ice skates, rollers, spikes, studs, etc.); and shin guards, cricket pads and other such protective sports apparel (09.2.2.1)",
"children": null
}
]
},
{
"code": "03.2.2",
"title": "Cleaning, repair and hire of footwear",
"category": "S",
"intro": "The cost of materials is included only if they are not separately priced.",
"includes": "* repair of footwear\n* shoe-cleaning services\n* dyeing of shoes\n* hire of footwear",
"alsoIncludes": null,
"excludes": "* parts of footwear, such as heels, soles and so on, purchased by households with the intention of undertaking footwear repair themselves (03.2.1)\n* polishes, creams and other shoe-cleaning articles (05.6.1.1)\n* hire and repair of game-specific footwear (ski boots, football boots, golfing shoes and other such footwear fitted with ice skates, rollers, spikes, studs, etc.) (09.4.4.0)",
"children": [
{
"code": "03.2.2.0",
"title": "Cleaning, repair and hire of footwear",
"category": "S",
"intro": "The cost of materials is included only if they are not separately priced.",
"includes": "* repair of footwear\n* shoe-cleaning services\n* dyeing of shoes\n* hire of footwear",
"alsoIncludes": null,
"excludes": "* parts of footwear, such as heels, soles, etc., purchased by households with the intention of undertaking footwear repair themselves (03.2.1)\n* polishes, creams and other shoe-cleaning articles (05.6.1.1)\n* hire and repair of game-specific footwear (ski boots, football boots, golfing shoes and other such footwear fitted with ice skates, rollers, spikes, studs, etc.) (09.4.4.0)",
"children": null
}
]
}
]
}
]
},
{
"code": "04",
"title": "Housing, water, electricity, gas and other fuels",
"category": null,
"intro": "Division 04 covers goods and services related to the maintenance, repair and security of the dwelling as well as water supply, energy supply for heating and cooling, and other dwelling-related services. \n\nActual and imputed rentals for main and secondary residences, which are treated in accordance with the practice of the 2008 System of National Accounts are classified to groups 04.1 and 04.2, respectively.\n\nDwelling maintenance, repair and security includes, under group 04.3, materials purchased by tenants and owner-occupiers with the intention of undertaking maintenance and repair themselves, as well as the services for the maintenance, repair and security of the dwelling purchased from enterprises. It should be noted that only expenditures on materials and services intended for minor maintenance and repairs are covered under group 04.3: expenditures on materials and services for major maintenance and repair – which are usually the responsibility of a landlord rather than of tenants – are not considered part of individual consumption expenditures of households and are thus out of scope of the classification.",
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": [
{
"code": "04.1",
"title": "Actual rental payments made for housing",
"category": null,
"intro": "Rentals normally include payment for the use of the land on which the property stands; the dwelling occupied; the fixtures and fittings for heating, plumbing, lighting and so on; and, in the case of a dwelling that is let furnished, the furniture.\n\nRentals also include payment for the use of a garage that provides parking in connection with the dwelling. However, the garage does not need to be physically contiguous to the dwelling nor does it have to be leased from the same landlord.\n\nRentals do not include payment for the use of a garage or parking space that provides parking not in connection with the dwelling (07.2.4). Nor do they include charges for water supply (04.4.1), refuse collection (04.4.2) or sewage collection (04.4.3); co-proprietor charges for caretaking, gardening, stairwell cleaning, heating and lighting, maintenance of lifts and refuse disposal chutes and so on, in multi-occupied buildings (04.4.4); charges for electricity (04.5.1) and gas (04.5.2); or charges for heating and hot water (04.5.3, 04.5.4) supplied by district heating plants (04.5.5).\n\nEvery household has a principal dwelling (sometimes designated as the main or primary home), which is usually determined on the basis of the amount of time spent there whose location defines the country of residence and place of usual residence of the household and all of its members. All other homes owned or leased by the household are considered secondary dwellings.",
"includes": "* rentals actually paid by tenants or subtenants occupying furnished or unfurnished premises as their main residence",
"alsoIncludes": "* payments by households occupying a room in a hotel or boarding house as their main residence",
"excludes": "* accommodation services of boarding schools, universities and other educational establishments (11.2.0.3)\n* accommodation services of hostels for workers (11.2.0.9)\n* retirement homes for elderly persons (13.3.0.2)",
"children": [
{
"code": "04.1.1",
"title": "Actual rental payments made by tenants for main residence",
"category": "S",
"intro": null,
"includes": "* rentals actually paid by tenants or subtenants occupying furnished or unfurnished premises as their main residence",
"alsoIncludes": "* payments by households occupying a room in a hotel or boarding house as their main residence",
"excludes": "* rentals paid for use of a garage that provides parking and storage in connection with a dwelling (04.1.2.2)\n* accommodation services of boarding schools, universities and other educational establishments (11.2.0.3)\n* accommodation services of hostels for workers (11.2.0.9)\n* retirement homes for elderly persons (13.3.0.2)",
"children": [
{
"code": "04.1.1.0",
"title": "Actual rental payments made by tenants for main residence",
"category": "S",
"intro": null,
"includes": "* rentals actually paid by tenants or subtenants occupying furnished or unfurnished premises as their main residence",
"alsoIncludes": "* payments by households occupying a room in a hotel or boarding house as their main residence",
"excludes": "* rental paid for use of a garage that provides parking and storage but not in connection with a dwelling (04.1.2.2)\n* accommodation services of boarding schools, universities and other educational establishments (11.2.0.3)\n* accommodation services of hostels for workers (11.2.0.9)\n* retirement homes for elderly persons (13.3.0.2)",
"children": null
}
]
},
{
"code": "04.1.2",
"title": "Other actual rental payments",
"category": "S",
"intro": null,
"includes": "* rentals actually paid for secondary residences\n* rentals of self-storage units\n* garage rentals",
"alsoIncludes": null,
"excludes": "* accommodation services of holiday villages and holiday centres (11.2.0.2)",
"children": [
{
"code": "04.1.2.1",
"title": "Actual rental payments made by tenants for secondary residences",
"category": "S",
"intro": null,
"includes": "* rentals actually paid for secondary residences",
"alsoIncludes": null,
"excludes": "* accommodation services of holiday villages and holiday centres (11.2.0.2)",
"children": null
},
{
"code": "04.1.2.2",
"title": "Garage rental payments and other rental payments made by tenants",
"category": "S",
"intro": "Rental payments for the use of a garage that provides parking and/or storage in connection with a dwelling. The garage or storage facility does not have to be physically contiguous to the dwelling, nor does it have to be leased from the same landlord.",
"includes": "* garage rentals in connection with the dwelling\n* rentals of self-storage units",
"alsoIncludes": null,
"excludes": "* payment for the use of a parking space or a garage that provides parking but not in connection with a dwelling (07.2.4.1)\n* removal and storage services (07.4.9.1)",
"children": null
}
]
}
]
},
{
"code": "04.2",
"title": "Imputed rental payments for housing",
"category": null,
"intro": "Persons who own the dwellings in which they live are treated as the owners of unincorporated enterprises producing housing services that are consumed by the household of which the owner is a member. The housing services produced are deemed to be equal in value to the rentals that would be paid on the market for accommodation of the same size, quality and type; and the imputed values of those services are recorded as final consumption expenditures of the owners. \n\nImputed rentals normally include values for the use of the land on which the property stands, the dwelling occupied, and the fixtures and fittings for heating, plumbing, lighting and so on. Imputed rentals also include payment for the use of a garage that provides parking in connection with the dwelling but does not have to be physically contiguous to the dwelling.\n\nImputed rentals do not include payment for the use of garages or parking spaces that provide parking not in connection with the dwelling (07.2.4). Nor do they include charges for water supply (04.4.1), refuse collection (04.4.2) or sewage collection (04.4.3); co-proprietor charges for caretaking, gardening, stairwell cleaning, heating and lighting, maintenance of lifts and refuse disposal chutes, etc. in multi-occupied buildings (04.4.4); charges for electricity (04.5.1) and gas (04.5.2); or charges for heating and hot water (04.5.3, 04.5.4) supplied by district heating plants (04.5.5).",
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": [
{
"code": "04.2.1",
"title": "Imputed rental payments of owner-occupiers for their main residence",
"category": "S",
"intro": null,
"includes": "* imputed rentals of owners occupying their main residence",
"alsoIncludes": null,
"excludes": null,
"children": [
{
"code": "04.2.1.0",
"title": "Imputed rental payments of owner-occupiers for their main residence",
"category": "S",
"intro": null,
"includes": "* imputed rentals of owners occupying their main residence",
"alsoIncludes": null,
"excludes": null,
"children": null
}
]
},
{
"code": "04.2.2",
"title": "Other imputed rentals",
"category": "S",
"intro": null,
"includes": "* imputed rentals for secondary residences\n* imputed garage rentals in connection with the dwelling\n* imputed rentals of storage units",
"alsoIncludes": null,
"excludes": null,
"children": [
{
"code": "04.2.2.0",
"title": "Other imputed rentals",
"category": "S",
"intro": null,
"includes": "* imputed rentals for secondary residences\n* imputed garage rentals in connection with the dwelling\n* imputed rentals of storage units",
"alsoIncludes": null,
"excludes": null,
"children": null
}
]
}
]
},
{
"code": "04.3",
"title": "Maintenance, repair and security of the dwelling",
"category": null,
"intro": "Maintenance and repair of dwellings are activities that are distinguished by two features: first, they have to be undertaken regularly if the dwelling is to remain in good working order; second, they do not change the dwelling’s performance, capacity or expected service life.\n\nThere are two types of maintenance and repair of dwellings: those that are minor, such as interior decoration and repair to fittings and that are commonly carried out by both tenants and owner-occupiers, or major, such as replastering walls or repairing roofs, which are carried out only by owners.\n\nOnly the expenditures incurred by tenants and owner-occupiers on materials and services related to interior decoration and to other such minor maintenance and repair, which would normally be seen as the responsibility of a tenant, are considered part of the individual consumption expenditure of households.\n\nExpenditure incurred by owners, including owner-occupiers, on dwelling-related interior decoration and minor maintenance and repair that would normally be seen as the responsibility of a landlord, are considered intermediate expenditure and should not be treated as final consumption expenditure of households. Expenditure incurred by owners, including owner-occupiers, on major maintenance and repair are seen as gross fixed capital formation and thus also outside the scope of COICOP.\n\nMaterials purchased by tenants or owner-occupiers with the intention of undertaking minor maintenance or repair themselves should be assigned to subclass 04.3.1.1. If tenants or owner-occupiers pay an enterprise to carry out the minor maintenance or repair, the total value of the services, including the costs of the materials used, should be assigned to subclass 04.3.2.0. However, the cost of the materials should be assigned to 04.3.1.1 if they are separately priced.",
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": [
{
"code": "04.3.1",
"title": "Security equipment and materials for dwelling maintenance and repair",
"category": null,
"intro": null,
"includes": "* products and materials such as paints and varnishes, renderings, wallpapers, fabric wall coverings, windowpanes, plaster, cement, putty, wallpaper pastes, etc., purchased for minor maintenance and repair of the dwelling\n* small plumbing items (pipes, taps, joints, etc.), surfacing materials (floorboards, ceramic tiles, etc.) and brushes and scrapers for paint, varnish and wallpaper\n* fitted carpets and linoleum\n* door fittings, power sockets and wiring flex\n* small surveillance and security equipment for individual dwellings\n* door phones for dwellings\n* fire extinguishers",
"alsoIncludes": null,
"excludes": "* hand tools (05.5.2.1)\n* lamp bulbs (05.5.2.2)\n* brooms, scrubbing brushes, dusting brushes and cleaning products (05.6.1.1)\n* fire extinguishers for transport equipment (07.2.1.3)\n* products, materials and fixtures used for major maintenance and repair (intermediate consumption) or for extension and conversion of the dwelling (capital formation)",
"children": [
{
"code": "04.3.1.1",
"title": "Materials for the maintenance and repair of the dwelling",
"category": "ND",
"intro": null,
"includes": "* products and materials such as paints and varnishes, renderings, wallpapers, fabric wall coverings, windowpanes, plaster, cement, putty, wallpaper pastes and so on, purchased for minor maintenance and repair of dwellings\n* small plumbing items (pipes, taps, joints, etc.), surfacing materials (floorboards, ceramic tiles, etc.) and brushes and scrapers for paint, varnish and wallpaper\n* fitted carpets and linoleum\n* door fittings, power sockets and wiring flex",
"alsoIncludes": null,
"excludes": "* hand tools (05.5.2.1)\n* lamp bulbs (05.5.2.2)\n* brooms, scrubbing brushes, dusting brushes and cleaning products (05.6.1.1)\n* products, materials and fixtures used for major maintenance and repair (intermediate consumption) or for extension and conversion of the dwelling (capital formation)",
"children": null
},
{
"code": "04.3.1.2",
"title": "Security equipment",
"category": "SD",
"intro": null,
"includes": "* small surveillance and security equipment for individual dwellings (smoke detectors, security alarms, and security and surveillance cameras)\n* door phones for dwellings\n* fire extinguishers",
"alsoIncludes": null,
"excludes": "* fire extinguishers for transport equipment (07.2.1.3)",
"children": null
}
]
},
{
"code": "04.3.2",
"title": "Services for the maintenance, repair and security of the dwelling",
"category": "S",
"intro": "The cost of materials is included only if the materials are not separately priced.",
"includes": "* services of plumbers, electricians, carpenters, glaziers, painters, decorators, floor polishers, etc., engaged to carry out minor maintenance and repair of dwellings\n* locksmith services\n* services related to laying of fitted carpets and linoleum\n* security services",
"alsoIncludes": null,
"excludes": "* separate purchases of materials by households with the intention of undertaking maintenance or repair themselves (04.3.1.1)\n* locksmith services for cars (07.2.3.0)\n* bodyguards (13.9.0.9)\n* services engaged for major maintenance and repair (intermediate consumption) or for extension and conversion of the dwelling (capital formation)",
"children": [
{
"code": "04.3.2.0",
"title": "Services for the maintenance, repair and security of the dwelling",
"category": "S",
"intro": "The cost of materials is included only if the materials are not separately priced.",
"includes": "* services of plumbers, electricians, carpenters, glaziers, painters, decorators, floor polishers, etc., engaged to carry out minor maintenance and repair of the dwelling\n* locksmith services\n* services related to laying of fitted carpets and linoleum;\n* security services",
"alsoIncludes": null,
"excludes": "* separate purchases of materials by households with the intention of undertaking maintenance or repair themselves (04.3.1.1)\n* locksmith services for cars (07.2.3.0)\n* bodyguards (13.9.0.9)\n* services engaged for major maintenance and repair (intermediate consumption) or for extension and conversion of the dwelling (capital formation)",
"children": null
}
]
}
]
},
{
"code": "04.4",
"title": "Water supply and miscellaneous services relating to the dwelling",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": [
{
"code": "04.4.1",
"title": "Water supply",
"category": "ND",
"intro": null,
"includes": "* water supply",
"alsoIncludes": "* associated expenditures, such as for meter reading and rental, standing charges and so on",
"excludes": "* drinking water sold in bottles or containers (01.2.5.0)\n* hot water and steam purchased from district heating plants (04.5.5.0)",
"children": [
{
"code": "04.4.1.1",
"title": "Water supply delivered through network systems",
"category": "ND",
"intro": null,
"includes": "* all charges usually included in the bills paid by households, including meter installation charges and rentals, and volumetric or fixed charges for consumption of water delivered through mains, except for steam and hot water",
"alsoIncludes": "* associated expenditures, such as meter rentals, cost of meter readings, standing charges and so on",
"excludes": "* drinking water sold in bottles or containers (01.2.5.0)\n* hot water and steam purchased from district heating plants (04.5.5.0)",
"children": null
},
{
"code": "04.4.1.2",
"title": "Water supply delivered through other systems",
"category": "ND",
"intro": null,
"includes": "* payment for services provided at a public standpost or fountain and by water vendors (e.g., via tanker truck or cart)",
"alsoIncludes": null,
"excludes": "* drinking water sold in bottles or containers (01.2.5.0)",
"children": null
}
]
},
{
"code": "04.4.2",
"title": "Refuse collection",
"category": "S",
"intro": null,
"includes": "* refuse collection and disposal\n* recycling fees paid by households",
"alsoIncludes": null,
"excludes": null,
"children": [
{
"code": "04.4.2.0",
"title": "Refuse collection",
"category": "S",
"intro": null,
"includes": "* refuse collection and disposal\n* recycling fees paid by households",
"alsoIncludes": null,
"excludes": null,
"children": null
}
]
},
{
"code": "04.4.3",
"title": "Sewage collection",
"category": "S",
"intro": null,
"includes": "* sewage collection, emptying of cesspools and disposal services",
"alsoIncludes": null,
"excludes": null,
"children": [
{
"code": "04.4.3.1",
"title": "Sewage collection through sewer systems",
"category": "S",
"intro": null,
"includes": "* payments made to the sanitation or water provider or the municipality for services related to the collection, transport and disposal of sewage by means of sewer systems and its disposal",
"alsoIncludes": null,
"excludes": null,
"children": null
},
{
"code": "04.4.3.2",
"title": "Sewage collection through on-site sanitation systems",
"category": "S",
"intro": null,
"includes": "* services to empty and evacuate liquid waste (excreta and wastewater) by means of on-site sanitation systems (pit latrines, septic tanks and/or soak pits) and clean them\n* communal toilets and pay toilets",
"alsoIncludes": null,
"excludes": null,
"children": null
}
]
},
{
"code": "04.4.4",
"title": "Other services related to the dwelling",
"category": "S",
"intro": null,
"includes": "* co-proprietor charges for caretaking, gardening, stairwell cleaning, heating and lighting, maintenance of lifts and refuse disposal chutes, pool cleaning and so on, in multi-occupied buildings\n* road and sidewalk cleaning and chimney sweeping\n* measurement of background radiation and the content of harmful substances inside dwellings\n* landscaping and cleaning of grounds surrounding the dwelling\n* snow removal",
"alsoIncludes": null,
"excludes": "* household services, such as window cleaning, disinfection, fumigation and pest extermination (05.6.2.9)",
"children": [
{
"code": "04.4.4.1",
"title": "Charges for maintenance of multi-occupied buildings",
"category": "S",
"intro": null,
"includes": "* co-proprietor charges for caretaking, gardening, stairwell cleaning, heating and lighting, maintenance of lifts and refuse disposal chutes, pool cleaning, etc., in multi-occupied buildings",
"alsoIncludes": null,
"excludes": "* household services, such as window cleaning, disinfection, fumigation and pest extermination (05.6.2.9)",
"children": null
},
{
"code": "04.4.4.9",
"title": "Other services related to the dwelling n.e.c.",
"category": "S",
"intro": null,
"includes": "* road and sidewalk cleaning and chimney sweeping\n* measurement of background radiation and the content of harmful substances inside the dwelling\n* landscaping and cleaning of the dwelling’s surrounding grounds\n* snow removal",
"alsoIncludes": null,
"excludes": null,
"children": null
}
]
}
]
},
{
"code": "04.5",
"title": "Electricity, gas and other fuels",
"category": null,
"intro": null,
"includes": null,
"alsoIncludes": null,
"excludes": null,
"children": [
{
"code": "04.5.1",
"title": "Electricity",
"category": "ND",
"intro": null,
"includes": "* electricity from all sources (coal, solar, hydro, etc.)",
"alsoIncludes": "* associated expenditure, such as meter rentals, cost of meter readings, standing charges, etc.\n* charges for self-produced energy (i.e., in some countries, households that self-produce more electricity than they consume are charged storage costs if they transmit that surplus electricity back into the electricity supply grid)",
"excludes": null,
"children": [
{
"code": "04.5.1.0",
"title": "Electricity",
"category": "ND",
"intro": null,
"includes": "* electricity from all sources (coal, solar, hydro, etc.)",
"alsoIncludes": "* associated expenditure, such as meter rentals, cost of meter readings, standing charges, etc.\n* charges for self-produced energy (i.e., in some countries, households that self-produce more electricity than they consume are charged storage costs if they transmit that surplus electricity back into the electricity supply grid)",
"excludes": null,
"children": null
}
]
},
{
"code": "04.5.2",
"title": "Gas",
"category": "ND",
"intro": null,
"includes": "* town gas and natural gas\n* liquefied hydrocarbons (butane, propane, etc.)",
"alsoIncludes": "* associated expenditure, such as meter rentals, cost of meter readings, rental or purchase of storage containers, standing charges, etc.",
"excludes": null,
"children": [
{
"code": "04.5.2.1",
"title": "Natural gas through netwo
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