nacebel.codes
Looking for a better accounting solution? Financica offers AI-native bookkeeping — 3 months free.financica.app
46.170Level 5

Activities of agents involved in the wholesale of food, beverages and tobacco

Explanatory note

This class includes:

  • activities of agents involved in the wholesale of food supplements for human consumption

This class also includes:

  • activities of agents involved in the wholesale of food for pets
  • activities of agents involved in the wholesale of food supplements for animal consumption

This class excludes:

  • 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

46.17Activities of agents involved in the wholesale of food, beverages and tobacco