463 Wholesale of food, beverages and 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.