46 Wholesale trade, except of motor vehicles and motorcycles

This division includes wholesale trade on own account or on a fee or contract basis (commission trade) related to domestic wholesale trade as well as international wholesale trade (import/export).

This division excludes:

  • wholesale of motor vehicles, caravans and motorcycles (see 451, 454)
  • wholesale of motor vehicle accessories (see 4531, 4540)
  • renting and leasing of goods (see division 77)
  • packing of solid goods and bottling of liquid or gaseous goods, including blending and filtering for third parties (see 8292)

Codification rules

Priority in case of multiple activities

If production, repair and sales activities are carried out, the priority is as follows :

- if production and sale: production takes priority
- if production and repair: production takes priority
- if repair and sale: repair takes priority

For mail order and internet sales of wholesale products (NOGA 46), the sales channel is not considered but the product in the corresponding wholesale sector.

A wholesaler (NOGA 46) sells these goods to businesses. A retailer (NOGA 47) sells its products to the final consumer. If both activities are carried out without predominance, retail trade (47) takes precedence.