Classification Detail

This class includes retail sale of fuel (motor spirit, gasoline, petrol, liquefied petroleum gas) for motor vehicles and motorcycles, or of the same fuels for use in boats. This activity is often combined with sales of lubricating products, cooling products, cleaning and all other kinds of products for motor vehicles or even for other purposes, e.g. kerosene. If the main object, however, is the sale of automotive fuel or lubricants, they remain classified here. Exclusions: Wholesale of fuels is classified in class 5141 (Wholesale of solid, liquid and gaseous fuels and related products). Retail sale of liquefied petroleum gas for cooking or heating purposes is classified in class 5239 (Other retail sale in specialized stores).