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46.350Level 5

Wholesale of tobacco products

Explanatory note

This class includes:

  • wholesale of tobacco and smoking products and accessories, including lighters, pipes, cigarette rolling equipment, etc.

This class also includes:

  • wholesale of electronic cigarettes (vapes)

This class excludes:

  • wholesale of e-liquids for electronic cigarettes, see 46.85

Parent code

46.35Wholesale of tobacco products