nacebel.codes
Looking for a better accounting solution? Financica offers AI-native bookkeeping — 3 months free.financica.app
46.14Level 4

Activities of agents involved in the wholesale of machinery, industrial equipment, ships and aircraft

Explanatory note

This class includes activities of agents involved in the wholesale of:

  • machinery, including office machinery and computers, industrial equipment, ships and aircraft
  • telephone and communication equipment, including mobile telephones, modems, etc.

This class also includes:

  • activities of agents involved in the wholesale of agricultural equipment, including tractors
  • activities of agents involved in the wholesale of yachts and recreational boats

This class excludes:

  • activities of commission agents for motor vehicles and motorcycles, see 46.18
  • activities of wholesale auctioneering houses for third-party goods of motor vehicles, including internet wholesale auctions of motor vehicles, see 46.18
  • wholesale on own account, see 46.2 to 46.9
  • activities of commission agents who assume ownership of the goods, even if they are acting in the name of a third party, see 46.2 to 46.9

Parent code

46.1Wholesale on a fee or contract basis

Child codes1