4617 Agents involved in the sale of food, beverages and tobacco


Corresponding CPA codes

  • 46.17.1 Wholesale trade services on a fee or contract basis of food, beverages and tobacco
  • 46.17.11 Wholesale trade services on a fee or contract basis of food
  • 46.17.12 Wholesale trade services on a fee or contract basis of beverages
  • 46.17.13 Wholesale trade services on a fee or contract basis of tobacco

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.

Definition of wholesale trade intermediary(461…)

- Puts professional buyers and sellers in touch with each other so they can exchange merchandise or carry out commercial transactions on behalf of a third party, including on the internet
- Does not buy or sell merchandise but offers a service
- Is not the owner of the merchandise exchanged
- Remuneration on a commission basis in proportion to the volume of business handled