Classification Detail

This division includes: - resale (sale without transformation) of new and used goods to retailers, to industrial, commercial, institutional or professional users, or to other wholesalers; or acting as agent in buying merchandise for, or selling merchandise to, such persons or companies: * activities of wholesale merchants, jobbers, industrial distributors, exporters, importers, co-operative buying associations, merchandise and commodity brokers, commission merchants and agents and assemblers, buyers and cooperative associations engaged in the marketing of farm products This division also includes: - the usual manipulations involved in wholesale such as assembling, sorting and grading of goods in large lots, breaking bulk, repacking and bottling, redistribution in smaller lots, e.g. pharmaceuticals; storage, refrigeration, delivery and installation of goods on own account - packing of solid goods and bottling of liquid or gaseous goods, including blending and filtering on own account This division excludes: - wholesale of motor vehicles, caravans and motorcycles, see 5010, 5040 - wholesale of motor accessories, see 5030, 5040 - renting and leasing of goods, see division 71 - packing of solid goods and bottling of liquid or gaseous goods, including blending and filtering for third parties, see 7495